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 2026-10-05 — 72 jurisdictions, 60 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 | Mandatory B2B/B2G, phased: ≥ AED 50m live 2027-01-01 (ASP by 2026-10-30); others 2027-07-01; government 2027-10-01 | Peppol 5-corner DCTCE via MoF-accredited ASPs; tax data reported to the FTA | PINT AE (UBL XML); no QR code | enacted — effective 2026-10-30 (2026-W32) | 2026-09-24 | UAE FTA — MD 244 of 2025, as amended by MD 66 of 2026 |
| Armenia | — | — | — | enacted — effective 2027-01-01 (2026-W39) | 2026-09-21 | ARLIS — Legal Information System of the Republic of Armenia (Ministry of Justic… |
| Angola | — | — | — | enacted — effective 2026-09-21 (2026-W26) | 2026-08-06 | Ministério das Finanças de Angola |
| Argentina | Mandatory CAE clearance for B2B/B2C/B2G since 2018-08-06; CAEA contingency-only since 2026-08-01 | ARCA web services (WSFEv1 / WSMTXCA / WSFEXv1), direct; not Peppol | ARCA SOAP/XML (WSFEv1 manual v4.7); mandatory QR code (RG 4892) | enacted — effective 2026-08-01 (2026-W22) | 2026-09-24 | ARCA — Factura electrónica, consideraciones |
| 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 |
| Bulgaria | B2G receive-only since 2019-11-01 (ЗОП art. 115a); no B2B mandate — 2028 clearance model is a draft in consultation | Not named; CAIS EOP platform optional for B2G; no Peppol | EN 16931 (B2G); no national CIUS | — | 2026-09-30 | strategy.bg — public consultation 12733 (draft VAT Act amendment) |
| Bolivia | Online invoicing (B2B/B2C/B2G alike) mandatory for taxpayers SIN designates by resolution, in groups since 2021-12-01;… | SIN Sistema de Facturación (SIAT): real-time validation via SOAP web services, or SIN's f… | National XML per documento sector (XSD), with digital signature (Electrónica en Línea) or hash (Computarizada en Línea)… | in-force — effective 2026-09-30 (2026-W41) | 2026-10-07 | Servicio de Impuestos Nacionales — RND 102600000038 (30 Sep 2026); RND 10210000… |
| Brazil | — | SEFAZ (Secretaria da Fazenda Estadual) | NF-e (goods), NFC-e (consumer retail), NFS-e (services; national standard replacing municipal systems), CT-e (transport… | in-force — effective 2026-10-05 (2026-W36) | 2026-08-31 | Receita Federal do Brasil / Comitê Gestor do IBS (CGIBS) |
| Botswana | mandatory | Electronic billing system (BURS) | — | enacted — effective 2026-07-01 (2026-W35) | 2026-08-24 | Value Added Tax Act, 2026 (Act No. 15 of 2026), s.59(8) |
| 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-W39) | 2026-09-21 | Direction Générale des Impôts et des Domaines (DGID), Congo |
| Chile | Mandatory DTE clearance for facturas, notes, guías and boletas (DL 825 art. 54); facturas phased 2014-11-01 to 2018-02-… | SII DTE (direct to the SII; Aceptado / Aceptado con reparos / Rechazado); not Peppol | SII national XML schema (EnvioDTE v1.0; Formato DTE v2.5, 2026-02); XML digital signature; CAF folios; PDF417 timbre el… | enacted — effective 2026-09-22 (2026-W38) | 2026-10-07 | SII — Res. Ex. 121/2026 (Diario Oficial extract, 22 Sep 2026, CVE 2869888), wit… |
| Colombia | — | — | — | — | unverified* | — |
| Czechia | No B2B/B2C mandate (e-invoices need the recipient's consent); B2G receive-only since 2019-2020 | No clearance platform or national hub; no Czech Peppol Authority | EN 16931 (UBL 2.1, UN/CEFACT CII); ISDOC/ISDOCX 5.2+ | — | 2026-09-23 | Ministerstvo financí ČR |
| Germany | Non Mandatory | Peppol,KoSIT | XRechnung | — | unverified* | — |
| Denmark | Mandatory for B2G since 2005; no B2B mandate; default Nemhandel enrolment in force 2026-09-29 (BEK 811/2026) | Nemhandel, Peppol (equal networks, BEK 1811/2023) | OIOUBL 2.1, Peppol BIS Billing 3.0 | — | 2026-09-30 | Retsinformation — BEK nr. 811/2026 |
| 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 | No B2B mandate; right to receive an e-invoice on request (B2B/B2G, since 1 Apr 2020); contracting authorities must rece… | Peppol (State Treasury is Peppol Authority); e-invoice operator network | EN 16931 (Peppol BIS Billing 3.0); Finvoice, TEAPPSXML | — | 2026-09-30 | Finlex — Act 241/2019 on electronic invoicing |
| 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 | Mandatory B2B (domestic and non-EU) and B2G issuance via AADE-licensed providers or AADE apps; > EUR 1m from 2026-03-02… | myDATA real-time transmission (MARK) for B2B, not Peppol; B2G via Peppol to the GSIS ΚΕΔ… | myDATA XML (API v2.0.2) for B2B; EN 16931 / Greek CIUS PEPPOL BIS 3.0 (UBL 2.1) for B2G | enacted — effective 2026-11-02 (2026-W41) | 2026-10-07 | AADE / Ministry of National Economy and Finance — Joint Decision A.1197/2026 (Φ… |
| Croatia | Mandatory domestic B2B since 2026-01-01 (VAT-registered issue and receive); non-VAT issuers from 2027-01-01 | National eRačun-AS4 network (access points, AMS lookup); not Peppol domestically | EN 16931 + CIUS-HR (UBL 2.1) | enacted — effective 2027-01-01 (2026-W35) | 2026-09-24 | Narodne novine — Zakon o fiskalizaciji (NN 89/2025), Arts 38 and 80 |
| Hungary | Real-time invoice reporting (Online Számla) since 2018/2021; B2G receive-only since 2019-04-18; no general B2B mandate | NAV Online Számla API (reporting, not clearance); not Peppol | NAV XML schema v3.0 (reporting); EN 16931 for B2G | — | 2026-09-30 | NAV — Online Számla documentation |
| Ireland | No mandate in law; B2G receive-only (S.I. 258/2019); Revenue plans B2B phases from 2028-11-01 | B2G: Peppol (OGP authority since 2018); B2B: not named in law | EN 16931 (PDF and scanned invoices excluded, per Revenue) | proposed — effective 2028-11-01 (2026-W31) | 2026-09-30 | Revenue — VAT Modernisation timeline |
| 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 | No mandate; e-invoices permitted (Consumption Tax Act art. 57-4(5)); the qualified invoice system sets content rules, n… | Peppol (voluntary); the Digital Agency is the Japan Peppol Authority; B2G Peppol invoicin… | JP PINT Ver. 1.1.3 (Standard Invoice, Self Billing Invoice, Invoice for Non-tax Registered Businesses) | — | 2026-10-06 | Digital Agency (デジタル庁) — electronic invoice policy page (Japan Peppol Authority… |
| Lesotho | — | — | — | enacted — effective 2026-08-01 (2026-W25) | 2026-06-20 | Revenue Services Lesotho (RSL) |
| Lithuania | Mandatory B2G (PEPPOL from 2025-01-01, or E. sąskaita); no B2B mandate | PEPPOL; E. sąskaita (SABIS) as fallback | EN 16931 | — | 2026-09-24 | e-seimas — Government resolution No. 405, point 1.4 |
| Luxembourg | Mandatory B2G since 2023-03-18; B2B proposed only (bill 8815: receive 2028-01-01; issue 2028-07-01 or 2029-01-01) | Peppol, or MyGuichet.lu forms (upload or manual entry); e-mail not accepted | EN 16931 (UBL/CII); Peppol BIS Billing 3.0 recommended; XRechnung 3.0.1; XRechnung < 3.0 refused from 2026-10-01 | proposed (2026-W34) | 2026-09-30 | Legilux — loi du 13 décembre 2021 (art. 4bis; art. 6(2) phase-in) |
| Latvia | — | — | — | — | unverified* | — |
| North Macedonia | — | — | — | enacted — effective 2026-10-01 (2026-W23) | 2026-06-20 | Public Revenue Office (UJP), North Macedonia |
| Malta | No mandate; B2G receive-only above EU procurement thresholds (S.L. 601.10), suppliers may still send paper | Peppol for B2G (Pagero as the government's service provider); no national platform | EN 16931; Peppol BIS Billing 3.0 for B2G, no national CIUS | — | 2026-09-30 | MTCA — E-invoicing and DRR |
| Mauritius | — | — | — | enacted — effective 2026-10-01 (2026-W35) | 2026-08-24 | 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 | Mandatory validation (B2B/B2C/B2G), phased 2024–2026; < RM3m exempt from 2026-09-01; ≤ RM5m relaxed to 2027-12-31 | MyInvois (IRBM) Portal or API; not Peppol — Peppol providers may transmit | UBL 2.1 (XML or JSON); QR code on the visual representation | in-force — effective 2027-12-31 (2026-W31) | 2026-10-06 | IRBM e-Invoice Guideline v4.8 and Specific Guideline v4.9 |
| Nigeria | — | — | — | enacted — effective 2026-07-01 (2026-W25) | 2026-06-18 | Nigeria Revenue Service (NRS), nrs.gov.ng |
| Norway | B2G mandatory for all contracting authorities (since 2 Apr 2019); B2B issuing and receiving mandatory from 1 Jan 2027 (… | Peppol, ELMA registry | EHF Billing 3.0+ / Peppol BIS Billing 3.0+ (B2G); B2B format not named in the Act | enacted — effective 2027-01-01 (2026-W26) | 2026-09-30 | Lovdata — LOV-2026-06-19-39 (Bookkeeping Act § 10, in force 1 Jan 2027 by FOR-2… |
| New Zealand | — | Peppol | PEPPOL BIS Billing 3.0. | — | unverified* | — |
| Oman | — | — | — | enacted — effective 2027-04-01 (2026-W36) | 2026-08-31 | Sultanate of Oman, Ministry of Legal Affairs — Decision No. 189/2026 |
| Peru | Mandatory clearance for all factura/boleta issuers since 2022; new registrants from day of registration (2026-06-01) | SUNAT SEE: direct to SUNAT or via accredited OSE (CDR returned); not Peppol | XML UBL 2.1 (only version since 2018-01-01); digital signature; QR code on printed copy | in-force — effective 2027-01-01 (2026-W35) | 2026-09-24 | SUNAT — Resolución de Superintendencia N.° 000075-2026/SUNAT |
| Philippines | Mandatory e-invoice issuance by 2026-12-31 for e-commerce (Small+), LTS, EOPT Large Taxpayers and CAS/CBA users; export… | BIR EIS (Electronic Invoicing and Sales Reporting); seller-to-buyer issuance, no clearanc… | JSON (BIR EIS); PTI before issuing, EIS Certification within 6 months | in-force — effective 2026-09-22 (2026-W40) | 2026-10-06 | BIR — RMC No. 98-2026 (with RR No. 11-2025 as amended by RR No. 26-2025) |
| 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 | Mandatory clearance: B2G 2022-07-01; B2B between Romania-established persons 2024-07-01; B2C reporting 2025-01-01 | RO e-Factura (Ministry of Finance / CNIF; ANAF SPV portal or API); not Peppol | XML on EN 16931 + RO_CIUS (CIUS-RO:1.0.1); UBL 2.1 or UN/CEFACT CII 16B | in-force — effective 2026-06-01 (2026-W29) | 2026-09-30 | Ministerul Finanțelor — RO e-Factura |
| Serbia | — | — | — | enacted — effective 2027-01-01 (2026-W39) | 2026-09-21 | Narodna skupstina Republike Srbije |
| 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 | Mandatory B2G since 2019-04-01 (Lag 2018:1277); no B2B mandate | Peppol recommended (Upphandlingsmyndigheten since 2026-07-01) | EN 16931 — UBL and CII (authorities must accept both); Peppol BIS Billing 3 recommended | — | 2026-09-30 | Upphandlingsmyndigheten — Regler för e-handel och e-faktura |
| Singapore | Mandatory | Peppol | SG Peppol BIS Billing 3.0 | — | unverified* | — |
| Slovenia | Mandatory B2G since 2015-01-01 (ZPJS); exclusive B2B e-invoicing from 2028-01-01 (ZIERDED); no clearance or reporting | E-route providers, Peppol, direct exchange by consent, or free FURS app via UJP; no e-mail | e-SLOG (invoice version 2.0), an EN 16931 syntax on the Commission list, or an international standard agreed by contract | enacted — effective 2028-01-01 (2026-W36) | 2026-09-30 | Uradni list RS 85/2025 — ZIERDED, Arts. 7, 9 and 28 |
| Slovakia | Mandatory domestic B2B/B2G from 2027-01-01 (Act 385/2025); non-established out of scope until 2030-06-30 | Peppol 5-corner via FR SR-certified providers, reporting at issue; ID 0245:DIČ | EN 16931 in UBL 2.1 or UN/CEFACT CII; Peppol BIS Billing 3.0 (Slovak transposition v1.11) | enacted — effective 2027-01-01 (2026-W31) | 2026-09-30 | Slov-Lex — VAT Act 222/2004, §85o (as inserted by Act 385/2025) |
| San Marino | — | — | — | enacted — effective 2027-01-01 (2026-W39) | 2026-09-21 | Segreteria di Stato per le Finanze e il Bilancio, Repubblica di San Marino |
| 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* | — |
| Uganda | Mandatory | EFRIS (URA national) | — | in-force — effective 2025-07-01 (2026-W37) | 2026-09-07 | Uganda Revenue Authority |
| United States | — | — | — | — | unverified* | — |
| Vietnam | Mandatory for all sellers since 2022-07-01; Decree 254/2026 regime from 2026-07-01; foreign platforms voluntary | Cục Thuế system via licensed providers (direct at ≥ 1m invoices/month); not Peppol | National XML schema published by the Cục Thuế (Circular 91/2026 Art. 3) | in-force — effective 2026-07-01 (2026-W34) | 2026-09-24 | Công Báo — Nghị định 254/2026/NĐ-CP |
| 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 |
| Zambia | — | Smart Invoice (ZRA VSDC) | — | in-force — effective 2026-09-02 (2026-W37) | 2026-09-07 | Zambia Revenue Authority |
* 12 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 | 2026-11-01 | ARCA (Agencia de Recaudación y Control Aduanero) Resolución General N° 5893/2026 extends the obligation to issue original electronic vouchers and/or use a fiscal controller, replacing paper invoice booklets, to monotributistas under the Soc | — |
| Armenia | enacted | 2027-01-01 | Law HO-309-N of 3 July 2026 rewrites Article 380.1(1.1) of the RA Tax Code so that use of an electronic cash-register machine (էլեկտրոնային հսկիչ դրամարկղային մեքենա) is mandatory not only for order placement and passenger transport by elec | — |
| 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 |
| Botswana | enacted | 2027-04-01 | Section 59(8) of Botswana's Value Added Tax Act, 2026 (Act No. 15 of 2026), gazetted and commenced 1 July 2026, requires a registered person to issue tax invoices electronically under the electronic billing system, and section 60(4) applies | 15 of 2026 |
| Brazil | enacted | 2026-11-01 | Resolução CGSN nº 191/2026 (Comitê Gestor do Simples Nacional) postpones from 1 September 2026 to 1 November 2026 the date from which micro and small enterprises (ME/EPP) opting for Simples Nacional must issue the national-standard NFS-e (e | — |
| Bulgaria | proposed | 2028-01-01 | Bulgaria's Ministry of Finance published on 23 September 2026, for public consultation until 23 October 2026, a draft law amending the VAT Act that would require VAT-registered suppliers established in Bulgaria to issue structured electroni | — |
| Burkina Faso | enacted | 2026-09-07 | A joint communiqué from Burkina Faso's Direction Générale des Impôts (DGI) and the Chambre de Commerce et d'Industrie du Burkina Faso (CCI-BF), dated 28 August 2026 (Ouagadougou), sets a phased schedule for the sale/distribution of certifie | — |
| Chile | enacted | — | Chile's Servicio de Impuestos Internos (SII) issued Resolución Exenta N° 121 of 4 September 2026, implementing a new set of technical and business validations applied to the XML files of Documentos Tributarios Electrónicos (DTE) during elec | — |
| Congo (Republic of the Congo) | enacted | 2026-08-01 | The DGID's official SFEC portal states that, under Décret n°2026-101 du 31 mars 2026, economic agents must issue certified electronic invoices via the Système de Facturation Électronique Certifiée from 1 August 2026 — one month later than t | — |
| Côte d'Ivoire | in-force | 2026-10-29 | A DGI communiqué of 14 September 2026 gives companies using the API-interface (derogatory) procedure for generating electronic standardised invoices (FNE) 45 days from signature (to 29 October 2026) to bring their solutions into line with F | — |
| Croatia | enacted | 2027-01-01 | The Pravilnik o izmjenama i dopunama Pravilnika o fiskalizaciji računa u krajnjoj potrošnji was published in Narodne novine issue 97/2026 on 2 September 2026 (signed 27 August 2026), as the gazette's own heading 'NN 97/2026 (2.9.2026.)' and | — |
| Czechia | enacted | 2027-01-01 | The President of the Czech Republic signed the EET 2.0 sales-records act (Snemovni tisk 189) on 17 September 2026, the decision reaching the Chamber of Deputies the same day. | — |
| Denmark | proposed | 2027-01-01 | The Danish Business Authority (Erhvervsstyrelsen) consulted (published 1 July 2026, comments due 17 August 2026) on a draft amendment to the executive order on requirements for digital standard bookkeeping systems. | — |
| 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 |
| Fiji | enacted | 2026-12-31 | The Fiji Revenue and Customs Service (FRCS) public notice confirming Electronic Fiscal Device (EFD) Phase 3 timelines under Gazette Notice 61 of 2025 sets 31 December 2026 as the implementation due date for the Wholesalers, Manufacturers an | — |
| France | in-force | 2026-09-23 | A DGFiP rescrit published in BOFiP on 23 September 2026 (BOI-RES-TVA-000275) provides that transactions of intermediation under article 298 undecies of the CGI carried out by intermediaries in press distribution are admitted not to be cover | — |
| 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 | 2026-11-02 | Joint decisions of the Deputy Minister of National Economy and Finance and the Governor of AADE, announced 30 September 2026, move the start of mandatory B2B e-invoicing for second-period businesses from 1 October 2026 to 2 November 2026. | — |
| India | in-force | 2026-07-29 | GSTN advisory dated 29 July 2026 ('Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements', GST portal news item 668) states that the e-Way Bill enhancements announced in advisories of 9 and 17 June 2026 (FAQs dated 1 July 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 | — |
| Kenya | in-force | 2026-08-31 | The Kenya Revenue Authority announced on 31 August 2026 the integration of its electronic Tax Invoice Management System (eTIMS) with the government's Integrated Financial Management Information System (IFMIS). | — |
| 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 | 2026-10-01 | Section 25(i) of the Finance Act 2026 amends section 20E of the Mauritius VAT Act, which makes it an offence for a person required to use the e-invoicing system to fail to do so. | 14/2026 |
| 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 | — |
| Netherlands | proposed | 2030-07-01 | On 11 September 2026 the Dutch cabinet decided to introduce mandatory e-invoicing and transaction reporting for business-to-business transactions. | — |
| 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 | Under lov 19. | — |
| Oman | enacted | 2027-04-01 | Oman’s Tax Authority issued Decision No. 189/2026 amending provisions of the Executive Regulations of the VAT Law, published in Official Gazette Issue 1660 and on the Ministry of Legal Affairs legislation portal on 9 August 2026, and signed | 189/2026 |
| 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 | enacted | 2027-01-01 | SUNAT Resolución de Superintendencia N.° 000143-2026/SUNAT (29 July 2026, published in El Peruano on 31 July 2026) postpones the entry into force of Resolución de Superintendencia N.° 000048-2026/SUNAT — which brings the DAE-SEAE airport-se | — |
| Philippines | enacted | 2026-12-31 | The rule that a covered taxpayer's head office and all its branch offices must issue electronic invoices, and be covered by electronic sales reporting, is set by BIR Revenue Regulations No. 11-2025, Sections 3.A and 3.B. Revenue Regulations | — |
| 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 | 2026-09-03 | ANAF Order No. 1021/2026 (Monitorul Oficial Partea I nr. 743 of 3 September 2026, in force 3 September 2026) amends OPANAF 3788/2024 on the optional RO e-Factura register: form (081) is retitled to cover registration in and removal from the | — |
| San Marino | enacted | 2027-01-01 | San Marino's Decreto Delegato 4 settembre 2026 n.133 requires all economic operators, agricultural undertakings, the State and public and private bodies holding an economic-operator code to issue electronic invoices for supplies of goods an | — |
| 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 | enacted | 2027-01-01 | Serbia's National Assembly adopted the Law on Amendments and Supplements to the Law on Electronic Invoicing (act no. 2592-26), part of a wider tax-law package published in Sluzbeni glasnik RS br. 80/2026 of 1 September 2026. | — |
| Singapore | in-force | 2026-04-01 | IRAS's GST InvoiceNow Requirement mandates that businesses submit invoice data to IRAS via the InvoiceNow network as a condition of voluntary GST registration. | — |
| Slovakia | proposed | 2027-01-01 | Government bill ČPT 1454 (delivered to the National Council 27 August 2026; awaiting first reading) amends the VAT Act 222/2004. | — |
| Slovenia | enacted | 2028-01-01 | Slovenia’s Zakon o izmenjavi elektronskih racunov in drugih elektronskih dokumentov (ZIERDED), adopted by the Drzavni zbor on 23 October 2025 and published in Uradni list RS No. 85/2025 of 6 November 2025 at item 3032, requires business ent | Uradni list RS 85/2025, poz. 3032 |
| 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 | 2027-01-01 | Real Decreto-ley 15/2025 of 2 December 2025 extended the deadline for adapting invoicing software systems (Sistemas Informaticos de Facturacion, the Veri*factu regime under Real Decreto 1007/2023) to 1 January 2027 for taxpayers filing Corp | — |
| 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. | — |
| Sweden | in-force | 2026-07-01 | Förordning (2026:598), in force 1 July 2026, inserts sections 2 b to 2 d into the instruction for Upphandlingsmyndigheten, förordningen (2015:527), transferring from DIGG to Upphandlingsmyndigheten support to private suppliers on e-invoices | — |
| Turkey | enacted | 2027-01-01 | Turkey's Tax Procedure Law General Communiqué No. 589 (Resmî Gazete No. 33124, 5th repeat, 31 December 2025), amending Communiqué No. 509, extends the transition to the e-Archive invoice for taxpayers whose commercial earnings are determine | — |
| Uganda | in-force | 2025-07-01 | A Uganda Revenue Authority public notice, "Additional taxpayers required to use EFRIS", first published on 10 August 2026, states that businesses in twelve listed sectors are required to use the Electronic Fiscal Receipting and Invoicing So | — |
| 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 | — |
| Vanuatu | in-force | 2026-12-31 | Vanuatu's Sales Monitoring System (VSMS), launched 1 August 2025, requires VAT-registered businesses to issue fiscalised invoices through an accredited electronic fiscal device integrated with the DCIR platform. | — |
| Vietnam | in-force | 2026-07-01 | Decree No. 254/2026/NĐ-CP (30 June 2026, effective 1 July 2026), which implements the Law on Tax Administration No. 108/2025/QH15 on e-invoices, provides in Article 2(1)(đ) that foreign organisations with taxable revenue in Vietnam, includi | — |
| Zambia | in-force | 2026-09-02 | The Zambia Revenue Authority published an updated Smart Invoice VSDC (Virtual Sales Data Controller) API Specification, linked from the ZRA Smart Invoice page in place of the previous v1.0.7 specification of August 2024. | — |
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