Einvoicing status and the networks
| Country | Status | Network Used | Formats | Upcoming Deadlines | Useful Links |
|---|---|---|---|---|---|
| Finland | Finvoice | ||||
| Italy | SDI(Sistema Di Interscambi) | FatturaPA | 2024 January - The scope of e-invoicing will be expanded to include small companies with revenues up to €25,000. | ||
| Sweden | |||||
| India | Mandatory for busineses with a turnover of 5crs | IRP | |||
| 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 supply | Offical portal Guide | ||
| Mexico | 2023 January - Businesses will need to start using the CFDI version 4.0 as the current version 3.3 will become outdated on a certain date. | ||||
| Saudi Arabia | 2023 January - The commencement of 'phase 2' of e-invoicing in Saudi Arabia mandates that all taxpayers share data and report invoices to ZATCA for validation and verification purposes. | ZATCA guidelines | |||
| Spain | Madatory for supplies to public administrations | Facturas Electrónicas de la Administración (FACe) | Facturae 3.2.2 | 2023 January - The utilization of TicketBAI becomes obligatory for enterprises located in Guipúzcoa, while it remains optional for those situated in Álava and Biscay. 2024 January - Biscay-based companies are required to implement TicketBAI as it becomes mandatory. E-invoicing will be mandatory for all businesses and self-employed individuals registered in Spain, for their B2B, B2G, and intrastate transactions. | FAQ on einvoicing, FACe Electronic invoice turotial, Einvoice Validator, |
| Latvia | 2023 - The use of eAddress, which refers to a digital mailbox on the Latvija.lv portal, is mandatory for legal entities 2025 - Latvian companies will have to adopt mandatory e-invoicing for both B2B and B2G transactions. | ||||
| Romania | 2023- The use of Ro e-Factura platform will be obligatory for all public procurement activities conducted in Romania. | ||||
| Portugal | 2023 January - Qualified electronic signatures or seals (QES) will be required for all non-EDI invoices in B2B and B2C transactions. | ||||
| Serbia | 2023 January - All companies that fall under the purview of VAT, including public bodies and VAT representatives of foreign companies, will have a compulsory responsibility to generate, dispatch, receive, process, and archive e-invoices | ||||
| Columbia | 2023 February - For cash register receipts (POS systems) that exceed the value of 5 UVT, big corporations are obliged to provide an electronic sales invoice. 2023 March - Taxpayers who file for income and complementary tax are obligated to generate an electronic sales invoice for cash register tickets (POS systems) that exceed the value of 5 UVT. 2023 April - Those taxpayers who do not file for income and supplementary tax must provide an electronic sales invoice for cash register receipts (POS systems) that surpass the limit of 5 UVT 2023 June - Taxpayers must issue an electronic sales invoice for cash register receipts (POS systems) that exceed the amount of 5 UVT. This requirement applies to all taxpayers. | ||||
| Luxemburg | Peppol | XML UBL , XML UN/CEFACT CII | 2023 March 18- Small businesses are required to implement e-invoicing. A company is deemed small if it satisfies two of the following criteria: the balance is less than €4.4 million, the yearly invoices amount to less than €8.8 million, and/or the company employs less than 50 full-time workers. | Official guide | |
| Japan | Qualified Invoice System(QIS) | 2023 March 31 - The National Tax Agency registration is mandatory for Japanese enterprises planning to generate electronic invoices. 2023 October - Japanese companies are mandated to adopt an electronic invoicing software that supports Peppol, following the launch of the Japanese e-invoicing system | Explanatory notes, JP PINT overview | ||
| United States of America (USA) | 2023 April - Launch of e-invoicing network (USA) by BPC | FIT website Press note | |||
| France | 2024 July 1 - French enterprises are obligated to have the capability to receive electronic invoices. Large enterprises are also required to forward their e-invoices to the French tax authority. 2025 January - Medium-sized corporations are required to implement B2B e-invoicing as it has become mandatory. Additionally, they are obliged to submit their e-invoices to the French tax authority as per the regulation. 2026 January - Small businesses are obligated to adopt B2B e-invoicing, and they must also submit their e-invoices to the French tax authority as per the mandate. | Official notification on B2B einvoicing | |||
| Denmark | Mandatory for B2G | Nemhandel, Peppol | Peppol BIS 3, SI-UBL 2.0 | 2024 January - The Danish Bookkeeping Act has been enforced. Businesses that have annual reporting obligations with Erhvervsstyrelsen (Danish tax authority) are mandated to submit electronic invoices to the tax authority. 2025 January - Enterprises that have a turnover of more than DKK 300,000 are mandated to exchange and store invoices electronically. Furthermore, they must also submit electronic invoices to the tax authority | Nemhandel register |
| Belgium | 2024 July - It is mandatory for taxpayers to validate electronic B2B invoices to the tax authority, which is still under development | ||||
| Poland | 2024 January - All Polish companies will be required to use e-invoicing for their B2B transactions as it becomes mandatory. | ||||
| Turkey | 2023 July - Businesses that have issued invoices of more than 3 million Turkish Liras in 2022 will be required to report their e-Fatura and e-Arsiv (e-Invoice and e-Archive invoices) to the authorities. | ||||
| Singapore | Mandatory | Peppol | SG Peppol BIS Billing 3.0 | Peppol Guide IMDA | |
| Australia | Peppol | PEPPOL BIS Billing 3.0. | Official guide | ||
| New Zealand | Peppol | PEPPOL BIS Billing 3.0. | Official Website, Setup guide | ||
| Norway | Mandatory for supplies to central government entirties | Peppol, ELMA registry | EHF format , Peppol BIS | Difi,Peppol Authority in Norway | |
| Germany | Non Mandatory | Peppol,KoSIT | XRechnung | Jan-2025 - Mandatory B2B domestic transactions | Implementation Status,Receiving XRechnung via Peppol |