Argentina's mandatory e-invoicing explained — the ARCA factura electrónica regime (RG 4291/2018) where no invoice has tax effect until ARCA grants a CAE, with the 2026–2027 timeline (RG 5866, RG 5852, RG 5893), B2B/B2G/B2C scope, the ARS 10,000,000 consumer-ID rule, FCE MiPyME at ARS 5,549,862, SOAP web services and QR code, CAEA contingency rules, and Ley 11.683 penalties.
Armenia's e-invoicing explained: since 1 January 2018 the Tax Code requires tax invoices, invoice-documents, adjusting documents and consignment notes to be issued electronically through the State Revenue Committee's settlement-document system (live on File Online since 1 June 2023). SRC XML schema and API, e-signature and SRC series-number, the 1 September 2026 change to issuance timing for goods, the 2027 e-CRM expansion, and penalties.
Austria e-invoicing explained — structured e-invoices mandatory to the federal government since 1 January 2014 through e-Rechnung.gv.at (USP or Peppol, ebInterface or UBL 2.1), no statutory duty toward Länder and municipalities, no B2B or B2C mandate (electronic invoices need the recipient's consent under § 11 UStG), seven-year retention, and what the EU's ViDA package means for Austria.
Belgium's mandatory B2B e-invoicing explained — structured electronic invoices via the Peppol network required between Belgian VAT-liable businesses since 1 January 2026, with the legal basis, scope and exclusions, Peppol BIS format rules, penalties, the 120% SME software deduction, and the proposed 2028 near-real-time e-reporting.
Bolivia's e-invoicing system explained — the Sistema de Facturación under RND 102100000011 (in force 1 December 2021), its six modalities and three online ones, designation of taxpayers by SIN resolution in Groups 1 to 12, the abrogation of the Group 9–12 deadlines by RND 102600000038 on 30 September 2026, the Ley 1733 re-authorisation window (1 October – 16 November 2026), the 30 October 2026 homologation deadline, XML and SOAP validation with CUIS, CUFD and CUF codes, contingency rules, system authorisation and penalties.
Brazil's e-invoicing explained — the NF-e/NFC-e/NFS-e document map, the four-layer authority structure, the clearance model since 2006, the RTC timetable and the CTC mechanics.
Bulgaria's e-invoicing rules explained — no B2B or B2C mandate today (e-invoices need the buyer's consent under VAT Act art. 114(9)), a B2G duty on contracting authorities to accept EN 16931 e-invoices since 1 November 2019 (Public Procurement Act art. 115a), and the Ministry of Finance draft, in public consultation until 23 October 2026, that proposes mandatory structured e-invoices cleared by the National Revenue Agency from 1 January 2028.
Burkina Faso's facture électronique certifiée (FEC) explained: compulsory for DGE and DME taxpayers since 1 January 2025 under the 2025 Finance Law (CGI art. 564-2); certified devices on sale from 7 September 2026 (DGE), 2 November 2026 (DME réel normal) and 1 December 2026 (DME non déterminé), each with a 30-day conformity window. Fiscal-device model with MCF, UF and homologated SFE software, QR code, GSM transmission to the DGI, FCFA 150,000 devices and CGI art. 798-2 penalties.
Chile's e-invoicing system explained — facturas, guías de despacho, boletas and debit/credit notes must be SII Documentos Tributarios Electrónicos (DTE) under DL 825 art. 54, phased in from 2014 to 2018, with guías from 2020 and boletas from 2021. The SII XML schema and Formato DTE v2.5, CAF folios, the PDF417 timbre electrónico, the 8-day acceptance window, Res. Ex. 121/2026 validations in force since 22 September 2026, scope, onboarding, penalties and archiving.
Croatia's e-invoicing mandate explained — Fiskalizacija 2.0 has required structured eRačun between Croatian VAT-registered businesses since 1 January 2026, with near-real-time fiscalisation by both issuer and recipient; non-VAT taxpayers and public bodies start issuing on 1 January 2027. Legal basis, scope, EN 16931 / CIUS-HR / UBL 2.1 format, the national eRačun-AS4 network, onboarding, and the fines in the Fiscalization Act.
Denmark requires e-invoices to public authorities (since 2005) but has no B2B or B2C mandate. Bookkeeping systems must be able to send and receive e-invoices, and from 29 September 2026 registered systems must enrol users in Nemhandel unless they opt out.
Greece's mandatory e-invoicing explained — domestic B2B, B2B with non-EU customers and B2G invoices issued only through an AADE-licensed provider or AADE's free timologio and myDATAapp, transmitted in real time to myDATA, which returns the MARK. Phase 1 (2023 revenue above EUR 1 million) from 2 March 2026; Phase 2 moved from 1 October to 2 November 2026 by A.1197/2026, with parallel use to 31 January 2027. B2G runs separately on EN 16931 and the Greek CIUS of Peppol BIS 3.0 via the GSIS Interoperability Centre. Legal basis, scope, formats, onboarding and penalties.
Hungary's e-invoicing rules explained — no general B2B or B2C e-invoicing mandate (an e-invoice needs the buyer's consent), but real-time invoice data reporting to NAV's Online Számla system for every invoice since 4 January 2021, in the NAV XML v3.0 schema. B2G receipt of EN 16931 invoices since 2019, the energy-sector e-invoice rule, receipt data reporting from 1 September 2026, penalties of up to HUF 1,000,000 per invoice, and the undated ViDA e-invoicing concept.
Ireland has no business e-invoicing mandate in law. Public bodies must receive EN 16931 e-invoices over Peppol; Revenue has announced B2B e-invoicing and real-time reporting from 1 November 2028.
Israel's "Israel Invoices" model explained — since 1 June 2026 a B2B tax invoice whose amount before VAT exceeds NIS 5,000 needs an Israel Tax Authority allocation number for the buyer to deduct input VAT. The 25,000 → 20,000 → 10,000 → 5,000 timeline, the VAT Law sections behind it, the REST/JSON API and web app, refusals and hearings, and penalties.
Luxembourg requires Peppol or MyGuichet.lu e-invoices from every public-sector supplier; bill 8815 would extend e-invoicing to domestic B2B from 2028.
Malaysia's e-invoicing rules explained — IRBM's MyInvois near-real-time validation model for B2B, B2C and B2G, phased by FY2022 turnover from 1 August 2024 to 1 January 2026, the RM3,000,000 exemption in force from 1 September 2026 and its group test, the interim relaxation to 31 December 2027 for taxpayers up to RM5 million, UBL 2.1 in XML or JSON, the 72-hour rejection and cancellation window, general TINs for foreign buyers, consolidation, self-billing, onboarding and penalties under ITA s.120.
Malta's e-invoicing status explained — no B2B, B2C or supplier e-invoicing mandate (as at 30 September 2026); public buyers must receive EN 16931 e-invoices on above-EU-threshold contracts under S.L. 601.10 while suppliers keep the right to send paper; Peppol BIS Billing 3.0 with no national CIUS; voluntary e-invoices subject to recipient acceptance; the offline fiscal-receipt and fiscal-cash-register regime; retention, penalties, and what MTCA has said about ViDA.
Mauritius's MRA e-Invoicing System explained: real-time fiscalisation of every invoice through MRA's Invoice Fiscalisation Platform (JSON over an MRA API, returning an IRN and a QR code), the Phase 3 rollout by Director-General notice from Large Taxpayer Department operators above MUR 100 million (15 May 2024) to MSTD operators above MUR 40 million (1 September 2026), VAT Act Part VA and the VAT (E-invoicing) Regulations 2023, and the MUR 5,000-a-day penalty in force since 1 October 2026.
Mexico e-invoicing explained — every receipt the tax laws require must be a CFDI 4.0, cleared before issue by a SAT-authorised PAC that validates it, assigns the folio fiscal and adds the SAT seal. The version chronology, the hydrocarbons complement mandatory from 24 April 2026, cancellation rules as amended on 1 January 2026, Carta Porte, payment complements and CFF penalties.
Nigeria's National E-Invoicing & Electronic Fiscal System (EFS), the Merchant Buyer Solution (MBS), explained: large taxpayers (above ₦5 billion) live since 1 August 2025 with full compliance due 31 July 2026; medium taxpayers (₦1–5 billion) scheduled for 1 July 2026; emerging taxpayers 1 July 2027. Clearance with IRN and QR code, UBL-based JSON, accredited APPs and SIs, Peppol for cross-border, and the ₦200,000 penalty.
Oman e-invoicing (Fawtara) explained — Decision No. 189/2026 makes e-invoices mandatory from 1 April 2027 for taxable persons with annual supplies above OMR 5 million and from 1 October 2027 for everyone else, how the OMR 5 million test works, the Peppol 5-corner model with PINT OM XML, Accredited Service Providers, QR codes and penalties.
Pakistan e-invoicing explained — every sales-tax registered person must post invoices in real time to FBR's Digital Invoicing system, built and run by PRAL, under the S.R.O. 1852(I)/2025 schedule (1 November to 31 December 2025, all passed). The JSON web API, FBR invoice number, QR code and logo, licensed integrators, the 72-hour cancellation window, S.R.O. 1666(I)/2026 and the s.33 penalties.
Peru's e-invoicing mandate explained — every taxpayer issuing facturas or boletas must use SUNAT's Sistema de Emisión Electrónica (SEE) since 2022, new RUC registrants from the day of registration since 1 June 2026, UBL 2.1 XML validated by SUNAT or an OSE with a CDR, the 3-day send window, art. 174 penalties at the 2026 UIT, and the RS 000048-2026 changes postponed to 2027.
Romania's RO e-Factura explained — a central clearance system run by the Ministry of Finance and ANAF, mandatory for B2G since 1 July 2022, for B2B since 1 July 2024 and for B2C reporting since 1 January 2025. Timeline, Law 88/2026 carve-outs, non-resident rules, EN 16931 / RO_CIUS format, the 5-working-day upload deadline, SPV and API onboarding, and the 15% penalty.
Serbia's e-invoicing system SEF explained — mandatory B2G since 1 May 2022 and B2B since 1 January 2023 under the Law on Electronic Invoicing, electronic VAT recording, the preliminary VAT return from 2027, the 2026 amendment on farmer purchases and exports, UBL 2.1 to the SRBDT standard, registration through eID, fines of RSD 200,000 to 2,000,000, and the link to e-fiscalisation for retail.
Singapore e-invoicing explained — the GST InvoiceNow Requirement: Peppol-based InvoiceNow with IRAS as the 5th corner, mandatory for new voluntary GST registrants since 1 November 2025 and 1 April 2026, extending to all GST-registered businesses from 1 April 2028 to 1 April 2031 by 2025 turnover band, PINT-SG format, who is excluded, deadlines, onboarding and sanctions.
Slovakia's eFaktúra mandate explained — from 1 January 2027 domestic VAT payers must issue structured EN 16931 e-invoices to Slovak businesses and legal persons over Peppol through certified "digital postmen", with supplier reporting at the time of issue. Legal basis (Act 385/2025), scope and exclusions, format, onboarding, the EUR 10,000 / EUR 100,000 fines, the 2030 ViDA stage, and pending bill 1454.
Slovenia's e-invoicing rules explained — ZIERDED makes structured e-invoices the only permitted invoices between businesses from 1 January 2028, with no e-mail and no clearance; B2G e-invoices through UJP have been mandatory since 2015, now under ZPJS. Timeline, legal basis, scope, e-SLOG and EN 16931 formats, the four exchange channels, the free FURS app, e-route provider registration, retention and fines.
South Korea's electronic tax invoice (jeonja segeum gyesanseo) explained — mandatory for all corporations since 2011 and for sole proprietors with prior-year supplies of KRW 80 million or more since 1 July 2024, transmission to the NTS by the day after issue, Hometax and ASP routes, certificates, penalties from 0.3% of supply value, and the proposed 2027 field renaming.
Sweden has required suppliers to send EN 16931 e-invoices to public buyers since 1 April 2019 under lag (2018:1277), supervised by Upphandlingsmyndigheten since 1 July 2026. B2B stays voluntary while inquiry Fi 2026:03 assesses a domestic mandate. Timeline, legal basis, scope, Peppol BIS Billing 3, Peppol IDs, retention and conditional fines.
The Czech Republic has no mandatory B2B or B2C e-invoicing and no clearance platform. This guide covers the receive-only B2G rule under Act 134/2016 §221, the consent rule for B2B e-invoices, the ISDOC and EN 16931 formats, the kontrolní hlášení VAT control statement, the separate EET 2.0 sales-recording regime from 1 January 2027, and where ViDA leaves Czechia.
The Philippines' e-invoicing rules explained — a seller-side duty to issue structured electronic invoices under NIRC Section 237 as amended by RA 12066, implemented by RR 11-2025 as amended by RR 26-2025, with a 31 December 2026 deadline for e-commerce, LTS, EOPT Large Taxpayers and CAS/CBA users. Permit to Issue, EIS Certification within six months, JSON format, the separate and not-yet-operative sales reporting duty (Section 237-A), scope, Micro exemption and penalties.
The Republic of the Congo's SFEC (Système de Facturation Électronique Certifié) explained: certified e-invoicing in force since 1 August 2026 for UGE, UME and USTPG enterprises and all their suppliers, 1 December 2026 for very small enterprises per the SFEC portal, JSON API and certified terminals, e-Facture, homologation fees, and the FCFA 50,000,000 fine under VAT-law article 34 bis (finance law 2025).
UAE e-invoicing explained — the Ministry of Finance's Peppol-based 5-corner DCTCE model, PINT AE XML format, the ASP-appointment deadline of 30 October 2026 and go-live on 1 January 2027 for businesses with revenue of AED 50 million or more, later phases in 2027, scope and exclusions, onboarding via EmaraTax, and Cabinet Decision No. 106 of 2025 penalties.
UK e-invoicing explained — the government announced at Budget 2025 that all VAT invoices for B2B and B2G transactions will be required to be e-invoices from April 2029, on a decentralised model with Peppol as the core network and no real-time reporting at launch. What applies today (VAT Notice 700/63, Procurement Act 2023 s.67, NHS Peppol), what HMRC has not yet decided, and the Budget 2026 roadmap.
Türkiye's e-invoicing explained — e-Fatura between registered users through the Revenue Administration's (GİB) central platform, mandatory from TRY 3 million gross sales or TRY 500,000 for online sellers; e-Arşiv Fatura for every other invoice, with no amount limit from 1 January 2026 (1 January 2027 for simplified-method taxpayers); UBL-TR, integrators, daily reporting, 7-day issue rule and penalties.
Vietnam's e-invoicing regime explained — mandatory hóa đơn điện tử for every seller since 1 July 2022, now governed by Tax Administration Law 108/2025/QH15, Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC from 1 July 2026. Coded (clearance) and non-coded invoices, cash-register e-invoices for B2C, voluntary registration for foreign platform suppliers, the national XML format, the six-character invoice symbol, registration through a service provider, and Decree 125/2020 penalties as amended.
Global reference table of e-invoicing mandates by country — mandate status, network or clearance model (Peppol, SDI, KSeF, IRP, ZATCA and more), required formats, and the latest tracked change from the weekly feed, each row dated and sourced.