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E-invoicing status and networks worldwide
This table tracks where electronic invoicing stands in each jurisdiction: whether a mandate exists, which network or clearance model it runs on (Peppol, Italy's SDI, Poland's KSeF, India's IRP, Saudi Arabia's ZATCA platform, and others), and which formats are required. The Latest tracked change column shows the most recent development frozen by the weekly Last Week in Taxes scan — including mandates that are enacted but not yet in force.
E-invoicing timelines move faster than any other area of indirect tax. Prefer the rows with a recent Last confirmed date, and follow the source link to the legal instrument before acting on a deadline. Per-country implementation detail lives in the e-invoicing guides.
Data updated 2026-08-18 — 58 jurisdictions, 43 confirmed from the weekly feed's official sources. Values live in data/baselines/einvoicing-status.json.
| Country | Mandate status | Network / model | Formats | Latest tracked change | Last confirmed | Source |
|---|---|---|---|---|---|---|
| United Arab Emirates | — | — | — | enacted — effective 2026-10-30 (2026-W32) | 2026-08-03 | UAE Ministry of Finance |
| Angola | — | — | — | enacted — effective 2026-09-21 (2026-W26) | 2026-08-06 | Ministério das Finanças de Angola |
| Argentina | — | — | — | enacted — effective 2026-08-01 (2026-W22) | 2026-06-18 | Boletín Oficial de la República Argentina |
| Australia | — | Peppol | PEPPOL BIS Billing 3.0. | — | unverified* | — |
| Belgium | Mandatory domestic B2B (structured e-invoices) since 2026-01-01; B2G phased 2022-2024 | Peppol (decentralised 4-corner interchange); Mercurius (FPS BOSA) for B2G | Peppol BIS Billing 3.0 (EN 16931); other EN 16931-compliant formats by mutual agreement | proposed — effective 2028-01-01 (2026-W31) | 2026-08-12 | FPS Finance — einvoice.belgium.be |
| Burkina Faso | — | — | — | enacted — effective 2026-07-01 (2026-W25) | 2026-06-20 | Direction Générale des Impôts (DGI), Burkina Faso |
| Bolivia | — | — | — | enacted — effective 2026-10-30 (2026-W33) | 2026-08-10 | Servicio de Impuestos Nacionales (Bolivia) |
| Brazil | — | SEFAZ (Secretaria da Fazenda Estadual) | NFC-e for goods, NFS-e for services CT-e for transport services , MDF-e, SPED, REINF for freight, NF3e for electricity… | in-force — effective 2026-08-03 (2026-W32) | 2026-08-03 | Receita Federal do Brasil / Comitê Gestor do IBS (CGIBS) |
| DR Congo | — | — | — | in-force — effective 2026-05-15 (2026-W20) | 2026-06-20 | Direction Générale des Impôts (DGI), République Démocratique du Congo |
| Congo (Brazzaville) | — | — | — | enacted — effective 2026-08-01 (2026-W30) | 2026-07-20 | Ministere des finances, du budget et du portefeuille public (Republic of Congo) |
| Colombia | — | — | — | — | unverified* | — |
| Germany | Non Mandatory | Peppol,KoSIT | XRechnung | — | unverified* | — |
| Denmark | Mandatory for B2G | Nemhandel, Peppol | Peppol BIS 3, SI-UBL 2.0 | enacted — effective 2026-07-01 (2026-W25) | 2026-06-18 | Erhvervsstyrelsen (Danish Business Authority) |
| Dominican Republic | — | — | — | enacted — effective 2026-11-15 (2026-W19) | 2026-06-18 | Dirección General de Impuestos Internos (DGII) |
| Spain | Madatory for supplies to public administrations | Facturas Electrónicas de la Administración (FACe) | Facturae 3.2.2 | enacted (2026-W24) | 2026-06-16 | Boletín Oficial del Estado (BOE) |
| Ethiopia | — | — | — | in-force (2026-W33) | 2026-08-10 | Ministry of Revenue (Ethiopia) |
| Finland | — | Finvoice | — | — | unverified* | — |
| France | — | — | — | enacted — effective 2026-09-01 (2026-W30) | unverified* | — |
| Gabon | — | — | — | enacted — effective 2026-07-01 (2026-W25) | 2026-06-20 | Gouvernement de la République Gabonaise |
| United Kingdom | — | — | — | proposed — effective 2029-04-01 (2026-W26) | 2026-06-26 | HM Treasury / HMRC |
| Greece | — | — | — | enacted — effective 2026-10-01 (2026-W26) | 2026-08-06 | Independent Authority for Public Revenue (AADE) |
| Ireland | — | — | — | proposed — effective 2028-11-01 (2026-W31) | 2026-07-27 | Office of the Revenue Commissioners (Revenue.ie) |
| Israel | — | — | — | in-force — effective 2026-06-01 (2026-W25) | 2026-06-18 | Israel Tax Authority (gov.il) |
| India | Mandatory for busineses with a turnover of 5crs | IRP | — | — | unverified* | — |
| Italy | — | SDI(Sistema Di Interscambi) | FatturaPA | — | unverified* | — |
| Japan | — | Qualified Invoice System(QIS) | — | — | unverified* | — |
| Lesotho | — | — | — | enacted — effective 2026-08-01 (2026-W25) | 2026-06-20 | Revenue Services Lesotho (RSL) |
| Luxembourg | — | Peppol | XML UBL , XML UN/CEFACT CII | proposed (2026-W34) | 2026-08-18 | Chambre des Députés du Grand-Duché de Luxembourg |
| Latvia | — | — | — | — | unverified* | — |
| North Macedonia | — | — | — | enacted — effective 2026-10-01 (2026-W23) | 2026-06-20 | Public Revenue Office (UJP), North Macedonia |
| Mauritius | — | — | — | enacted — effective 2026-09-01 (2026-W33) | 2026-08-10 | Mauritius Revenue Authority (MRA) |
| Malawi | — | — | — | in-force — effective 2026-01-31 (2026-W32) | 2026-08-03 | Malawi Revenue Authority |
| Mexico | — | — | — | in-force — effective 2026-04-24 (2026-W17) | 2026-06-18 | Servicio de Administracion Tributaria (SAT) |
| Malaysia | — | — | — | in-force — effective 2027-12-31 (2026-W31) | 2026-07-28 | Inland Revenue Board of Malaysia (IRBM/LHDN) |
| Nigeria | — | — | — | enacted — effective 2026-07-01 (2026-W25) | 2026-06-18 | Nigeria Revenue Service (NRS), nrs.gov.ng |
| Norway | Mandatory for supplies to central government entirties | Peppol, ELMA registry | EHF format , Peppol BIS | enacted — effective 2027-01-01 (2026-W26) | 2026-06-26 | Regjeringen.no (Norwegian Government) |
| New Zealand | — | Peppol | PEPPOL BIS Billing 3.0. | — | unverified* | — |
| Oman | — | — | — | enacted — effective 2026-08-01 (2026-W31) | 2026-07-27 | Oman Tax Authority |
| Peru | live | SUNAT SEE (national) | XML UBL 2.1 | in-force — effective 2026-06-01 (2026-W34) | 2026-08-18 | SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) |
| Pakistan | — | — | — | enacted (2026-W31) | 2026-07-27 | Federal Board of Revenue, Government of Pakistan |
| Poland | — | — | — | in-force — effective 2026-02-01 (2026-W24) | 2026-06-16 | Ministerstwo Finansów (podatki.gov.pl) |
| Portugal | — | — | — | — | unverified* | — |
| Paraguay | — | — | — | enacted — effective 2026-09-01 (2026-W25) | 2026-06-18 | Direccion Nacional de Ingresos Tributarios (DNIT), Paraguay |
| Qatar | — | — | — | proposed (2026-W19) | 2026-06-16 | Qatar News Agency (QNA), State of Qatar |
| Romania | — | — | — | in-force — effective 2026-06-01 (2026-W29) | 2026-07-13 | CECCAR (Corpul Expertilor Contabili si Contabililor Autorizati din Romania) |
| Serbia | — | — | — | in-force — effective 2026-08-01 (2026-W32) | 2026-08-03 | Ministarstvo finansija Republike Srbije (Službeni glasnik RS 71/2026) |
| Saudi Arabia | — | — | — | enacted — effective 2027-02-01 (2026-W31) | 2026-07-27 | Zakat, Tax and Customs Authority (ZATCA) |
| Sudan | live | National e-Invoice system | n/a | in-force — effective 2026-05-04 (2026-W34) | 2026-08-18 | Sudan Taxation Chamber (SudanTax) |
| Sweden | — | — | — | — | unverified* | — |
| Singapore | Mandatory | Peppol | SG Peppol BIS Billing 3.0 | — | unverified* | — |
| Slovakia | — | — | — | enacted — effective 2027-01-01 (2026-W31) | 2026-07-27 | Slov-Lex — Zbierka zákonov SR |
| El Salvador | — | — | — | enacted — effective 2026-12-01 (2026-W18) | 2026-06-20 | Ministerio de Hacienda, El Salvador |
| Eswatini | — | — | — | enacted — effective 2026-05-11 (2026-W20) | 2026-06-20 | Swaziland News |
| Türkiye | — | — | — | — | unverified* | — |
| United States | — | — | — | — | unverified* | — |
| Vietnam | — | — | — | in-force — effective 2026-07-01 (2026-W34) | 2026-08-18 | Chinhphu.vn (Government of Vietnam policy portal) |
| Kosovo | — | — | — | in-force — effective 2026-07-09 (2026-W29) | 2026-07-13 | Administrata Tatimore e Kosoves (Kosovo Tax Administration) |
| South Africa | — | — | — | enacted — effective 2026-04-01 (2026-W26) | 2026-06-26 | South African Revenue Service / National Treasury |
* 15 rows are legacy values pending independent re-verification; rows with a date in Last confirmed were verified against the linked official source on that date.
Tracked e-invoicing changes from the weekly feed
Every entry below was frozen from an official source by the weekly Last Week in Taxes scan and re-verified independently.
| Jurisdiction | Status | Effective | What changed | Source |
|---|---|---|---|---|
| Angola | enacted | 2026-09-21 | Under Presidential Decree No. 71/25 (Legal Framework for Invoices), mandatory electronic invoicing extends to all taxpayers under the General and Simplified VAT regimes from 21 September 2026 (Phase 2). | — |
| Argentina | enacted | 2026-08-01 | ARCA General Resolution 5852/2026 postponed the entry into force of RG 5782/2025 and RG 5785/2025 (CAEA-as-contingency-only electronic invoicing regime) from 1 June 2026 to 1 August 2026; from 1 June 2026 no prior adhesion request is needed | — |
| Belgium | proposed | 2028-01-01 | The Belgian Council of Ministers approved on 18 July 2026 a preliminary draft law (avant-projet de loi / voorontwerp van wet) amending the VAT Code to introduce mandatory near-real-time electronic reporting of invoice data from 1 January 20 | — |
| Bolivia | enacted | 2026-10-30 | Bolivia's Servicio de Impuestos Nacionales approved Resolución Normativa de Directorio No. 102600000028 on 30 July 2026, extending to 30 October 2026 the deadline for taxpayers to homologate the products and services in their invoicing syst | 102600000028 |
| Brazil | in-force | 2026-08-03 | Receita Federal and the Comitê Gestor do IBS jointly published Ato Conjunto RFB/CGIBS Nº 4, de 30 de julho de 2026, fixing the mandatory start dates, per document type, for issuing electronic fiscal documents (DF-e) carrying the CBS and IBS | Ato Conjunto RFB/CGIBS Nº 4, de 30 de julho de 2026 |
| Burkina Faso | enacted | 2026-07-01 | Burkina Faso's 2026 Finance Law (adopted 27 December 2025) introduced the Facture Électronique Certifiée (FEC), an approved certified electronic invoice system replacing the previous standardised paper invoice (in force since 2017). | Loi de finances 2026 |
| Congo (Brazzaville) | enacted | 2026-08-01 | The Republic of Congo's Ministry of Finance, Budget and Public Portfolio confirmed that mandatory go-live of the Systeme de Facturation Electronique Certifiee (SFEC) - originally set for 1 July 2026 - has been postponed to Saturday, 1 Augus | — |
| Denmark | enacted | 2026-07-01 | Under the Bookkeeping Act phase-in, from the scheduled 1 July 2026 go-live entities using a registered digital bookkeeping system are by default registered in the NemHandel register and issue invoices as e-invoices (OIOUBL/Peppol BIS) unles | — |
| Dominican Republic | enacted | 2026-11-15 | The DGII granted an automatic, exceptional six-month extension of the mandatory electronic invoicing (e-CF) implementation deadline for Small, Micro and unclassified taxpayers under Law 32-23, moving the deadline from 15 May 2026 to 15 Nove | — |
| DR Congo | in-force | 2026-05-15 | The Democratic Republic of Congo Ministry of Finance ended the moratorium on the mandatory normalised invoice (facture normalisée) via an official announcement on 12 May 2026. | n°25/060 |
| El Salvador | enacted | 2026-12-01 | El Salvador's Ministerio de Hacienda (DGII) published the Normativa de Cumplimiento de los Documentos Tributarios Electronicos V2.0 (NCDTE 2.0) and the Manual Tecnologico para la Integracion del Sistema de Transmision V2.0 (MTIST 2.0) in Ma | NCDTE-2.0 / MTIST-2.0 |
| Eswatini | enacted | 2026-05-11 | The Eswatini Revenue Service (ERS) officially launched the TaxCore Electronic Invoicing Programme on 11 May 2026 at ERS headquarters in Ezulwini. | — |
| Ethiopia | in-force | — | Ethiopia's Ministry of Revenue issued the Electronic Invoicing System Administration Directive No. 1142/2018 (Ethiopian calendar; signed at Addis Ababa in Hamle 2018 E.C., rendered by the document's own English text as June 2026 G.C.). | 1142/2018 |
| France | enacted | 2026-09-01 | DGFiP published a 'Facturation electronique : guide pratique de demarrage au 1er septembre 2026' (dated Juillet 2026), confirming the legal calendar for the mandatory B2B e-invoicing generalisation is maintained (reception obligation for al | — |
| Gabon | enacted | 2026-07-01 | Gabon's Finance Law 2026 (Loi n°041/2025, Journal Officiel n°96-quater du 30 décembre 2025) introduced mandatory e-invoicing via the DGI DIGITAX platform. | 041/2025 |
| Greece | enacted | 2026-10-01 | Mandatory B2B e-invoicing via the myDATA platform extends to all remaining businesses from 1 October 2026 (Phase 2), following Phase 1 for large businesses (2023 gross revenues over EUR 1 million) which applied from 2 March 2026. | — |
| Ireland | proposed | 2028-11-01 | Irish Revenue published a VAT Modernisation Timeline, updated 20 July 2026, setting three phases for mandatory domestic e-invoicing and real-time digital reporting: November 2028 for large VAT-registered corporates on domestic B2B; November | — |
| Israel | in-force | 2026-06-01 | Under the Israel Tax Authority CTC invoice-clearance model (allocation numbers issued via the SHAAM system), from 1 June 2026 a tax invoice requires a pre-issued allocation number when its amount is NIS 5,000 or more (VAT excluded), down fr | — |
| Kosovo | in-force | 2026-07-09 | The Kosovo Tax Administration (ATK) published a new version of its EDI Electronic System on 9 July 2026, adding a 'Request for Fiscalization' e-service that issues a Unique Fiscalization Code to taxpayers transitioning to Electronic Fiscal | — |
| Lesotho | enacted | 2026-08-01 | Lesotho's Value Added Tax (E-Invoicing) Regulations, 2026, Legal Notice No. 25 of 2026, were published in Government Gazette Vol. 71, No. 26 on 27 March 2026 and entered into legal force on 1 April 2026. | Legal Notice No. 25 of 2026 |
| Luxembourg | proposed | — | Luxembourg's Minister of Finance Gilles Roth formally deposited Projet de loi n° 8815 with the Chamber of Deputies on 30 July 2026, amending the law of 16 May 2019 on electronic invoicing (extending it beyond public procurement to domestic | 8815 |
| Malawi | in-force | 2026-01-31 | The Malawi Revenue Authority confirmed that the Value Added Tax (Electronic Invoicing System) Regulations, 2025 were published on 9 January 2026 and that the transition period from Electronic Fiscal Devices to the Electronic Invoicing Syste | VAT (Electronic Invoicing System) Regulations, 2025 |
| Malaysia | in-force | 2027-12-31 | Correction to the Malaysia entry in issue 2026-W26, which stated that the MyInvois relaxation period for taxpayers with annual turnover between RM1 million and RM5 million ended on 30 June 2026 and that those taxpayers faced no further grac | — |
| Mauritius | enacted | 2026-09-01 | The Mauritius Revenue Authority's e-Invoicing Phase 3 rollout schedule requires Medium and Small Taxpayer Department economic operators with annual turnover exceeding MUR 40 million to issue fiscal invoices from 1 September 2026, following | — |
| Mexico | in-force | 2026-04-24 | Mandatory CFDI 4.0 complemento de hidrocarburos y petroliferos becomes obligatory for sales of fuels and petroleum products from 24 April 2026; a CFDI issued without the complement after that date has no fiscal validity and cannot support a | — |
| Nigeria | enacted | 2026-07-01 | Under the Nigeria Revenue Service (NRS) phased rollout of the Merchant Buyer Solution (MBS) national e-invoicing / Electronic Fiscal System, set out in an NRS public notice issued February 2026, mandatory e-invoicing for medium taxpayers (a | — |
| North Macedonia | enacted | 2026-10-01 | North Macedonia's Public Revenue Office (UJP) launched the third pilot phase of the e-Faktura e-invoicing platform on 4 June 2026, progressing from API testing to end-user business process testing. | Official Gazette No. 270 (31 December 2025) — VAT Law amend… |
| Norway | enacted | 2027-01-01 | On 8 June 2026 the Storting adopted Prop. 44 L (2025-2026), amending the Bookkeeping Act to make B2B e-invoice issuance (EHF/Peppol to ELMA-registered buyers) mandatory from 1 January 2027, and e-invoice receipt plus full digital bookkeepin | — |
| Oman | enacted | 2026-08-01 | The Oman Tax Authority published an updated Fawtara e-invoicing FAQ dated 30 June 2026 setting out all four rollout phases: Phase 1, 100 OTA-selected large VAT-registered companies, from August 2026; Phase 2, all large VAT-registered compan | — |
| Pakistan | enacted | — | The Finance Act, 2025 (Act No. 7 of 2025), published in the Gazette of Pakistan (Extraordinary) on 26 June 2026, amends section 23(1) of the Sales Tax Act 1990 so that every registered person making a taxable or exempt supply must issue a t | Finance Act 2026 |
| Paraguay | enacted | 2026-09-01 | Resolucion General DNIT N 52, which designates new electronic invoicers and modifies Resolucion General DNIT N 21/2024, brings approximately 3,000 additional taxpayers into the SIFEN national electronic-invoicing system on staggered mandato | — |
| Peru | in-force | 2026-06-01 | SUNAT Resolución de Superintendencia N.° 000075-2026/SUNAT, dated 29 April 2026, modifies Resoluciones N.os 155-2017/SUNAT, 279-2019/SUNAT and 000112-2021/SUNAT to advance the point at which new taxpayers become mandatory electronic issuers | Resolución de Superintendencia N.° 000075-2026/SUNAT |
| Poland | in-force | 2026-02-01 | Poland's KSeF (Krajowy System e-Faktur) mandatory B2B e-invoicing took effect on 1 February 2026 for large taxpayers (2024 turnover above PLN 200 million) and on 1 April 2026 for all other taxpayers; digitally-excluded micro-businesses foll | — |
| Qatar | proposed | — | Qatar's Cabinet approved a draft law on electronic invoicing and its executive regulations, prepared by the Ministry of Finance with the General Tax Authority (GTA). | — |
| Romania | in-force | 2026-06-01 | Romania's Law No. 88/2026 (Monitorul Oficial No. 459, 29 May 2026) narrows the scope of the mandatory RO e-Factura system: individuals identified only by personal numeric code (CNP), copyright-income earners, farmers under the special VAT r | — |
| Saudi Arabia | enacted | 2027-02-01 | ZATCA published the criteria for Wave 25 of the Fatoora Phase 2 (Integration) e-invoicing mandate on 24 July 2026: taxpayers whose VAT-taxable revenues exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025 must integrate their e-invoicing | Wave 25 |
| Serbia | in-force | 2026-08-01 | Serbia's Ministry of Finance amended the Rulebook on Electronic Invoicing (Pravilnik o elektronskom fakturisanju), published in Službeni glasnik RS br. 71/2026 on 31 July 2026. | Službeni glasnik RS, br. 71/2026 |
| Slovakia | enacted | 2027-01-01 | Zákon č. 385/2025 Z. z., amending the Slovak VAT Act (č. 222/2004 Z. z.), makes domestic B2B and B2G electronic invoicing (eFaktúra) mandatory from 1 January 2027, with a transitional period running from 1 January 2026 to 31 December 2026; | 385/2025 Z. z. |
| South Africa | enacted | 2026-04-01 | The Tax Administration Laws Amendment Act 4 of 2026 (Government Gazette 54447, 1 April 2026) amends the VAT Act to introduce statutory definitions of e-invoice, e-debit note and e-credit note and an e-reporting framework. | — |
| Spain | enacted | — | Spain published Royal Decree 238/2026 (BOE, 31 March 2026; in force 20 April 2026) implementing the mandatory B2B e-invoicing system under the Crea y Crece Law (Law 18/2022) — a mixed model of private platforms plus an AEAT public platform. | 238/2026 |
| Sudan | in-force | 2026-05-04 | On 4 May 2026 Sudan's Taxation Chamber announced the resumption of its E-Invoice System (paused during the conflict), publishing the registration form, technical requirements, user guide and executable client on its e-services portal. | — |
| United Arab Emirates | enacted | 2026-10-30 | Ministerial Decision No. 66 of 2026 amended Article 5(1)(a) of Ministerial Decision No. 244 of 2025 on the implementation of the Electronic Invoicing System. | No. 66 of 2026 |
| United Kingdom | proposed | 2029-04-01 | In its Tax Update 2026 (Written Ministerial Statement HCWS141, 23 June 2026) the UK government confirmed Peppol as the core interoperability network for the planned mandatory B2B e-invoicing system (mandate from April 2029, decentralised fo | — |
| Vietnam | in-force | 2026-07-01 | Vietnam's Ministry of Finance issued Circular 91/2026/TT-BTC (signed 30 June 2026, effective 1 July 2026), replacing Circular 32/2025/TT-BTC and detailing certain provisions of Tax Administration Law No. 108/2025/QH15 and Decree 254/2026/ND | 91/2026/TT-BTC |
Reference links
- E-invoicing country factsheets (European Commission)
- Peppol country profiles
- EU e-invoicing dashboard
- JP PINT — Japan e-invoicing standard
Related resources
- Indirect tax rates worldwide
- VAT registration thresholds by country
- E-invoicing guides by country
- Last Week in Taxes — the weekly change feed these rows are verified against