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.
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.
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.
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.
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.
Luxembourg requires Peppol or MyGuichet.lu e-invoices from every public-sector supplier; bill 8815 would extend e-invoicing to domestic B2B from 2028.
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.
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.
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.
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.
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.
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.