E-invoicing mandates worldwide
The question everyone asks, answered country by country: from when, for whom, under which procedure — with the legal basis as a link and the date the row was last reviewed. Countries without a known obligation are listed explicitly; a gap would be a statement nobody checked.
Next deadline
19
days
11/15/2026
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.
Two levels of evidence
verified Verified against a primary source — statute, tax administration or EU directive, linked in the row. Only these entries appear in this page's machine-readable outputs.
unverified Market observation without a retrieved primary source. The direction and the procedure are documented, the date is not — in several of these countries dates have been postponed before. These rows are deliberately excluded from citable output.
Last reviewed: 10/26/2026
European Union and EEA
| Country | From | Who | Procedure | Platform | Legal basis | Reviewed |
|---|---|---|---|---|---|---|
Åland Islands
|
no date | no obligation known | — | 10/26/2026 | ||
Austria
|
1/1/2014 in force | to public authorities | delivery mandate, no clearance | USP · Peppol · ebInterface | § 5 IKTKonG / USP | 10/26/2026 |
Belgium
|
1/1/2026 in force | between businesses | Peppol network | Peppol · Mercurius · BOSA | Wet van 6 februari 2024 (BS 20.02.2024) | 10/26/2026 |
Bulgaria
|
1/1/2026 in force | reporting obligation | reporting regime | НАП (SAF-T) · Peppol | ДОПК, Глава осма б, чл. 71з и сл. (ДВ бр. 26/2025) unverified | 10/27/2026 |
Croatia
|
1/1/2027 enacted | between businesses | delivery mandate, no clearance | Fiskalizacija 2.0 · MIKROeRačun · Peppol | Zakon o fiskalizaciji (NN 89/25) | 10/26/2026 |
Cyprus
|
4/18/2019 in force | to public authorities | network available, B2B voluntary | Peppol | Directive 2014/55/EU unverified | 10/26/2026 |
Czechia
|
4/18/2019 in force | to public authorities | network available, B2B voluntary | Peppol · ISDOC | Směrnice 2014/55/EU unverified | 10/26/2026 |
Denmark
|
7/1/2024 in force | reporting obligation | Peppol network | NemHandel · OIOUBL · Peppol | Bogføringsloven, lov nr. 700 af 24.05.2022 unverified | 10/27/2026 |
Estonia
|
7/1/2025 in force | ability to receive | delivery mandate, no clearance | Peppol · e-arve | Raamatupidamise seadus § 7¹ lg 7 (RT I, 10.07.2025, 2) unverified | 10/27/2026 |
European Union
|
7/1/2030 enacted | reporting obligation | reporting regime | ViDA · EN 16931 | Richtlinie (EU) 2025/516 (ViDA) | 10/26/2026 |
Finland
|
4/1/2020 in force | ability to receive | delivery mandate, no clearance | Peppol · Finvoice · TIEKE | Laki hankintayksiköiden ja elinkeinonharjoittajien sähköisestä laskutuksesta 241/2019 unverified | 10/27/2026 |
France
|
9/1/2027 enacted | between businesses | delivery mandate, no clearance | PDP · Chorus Pro · Factur-X | Art. 91 loi de finances 2024 · CGI art. 289 bis | 10/26/2026 |
Germany
|
1/1/2027 enacted | between businesses | delivery mandate, no clearance | XRechnung · ZUGFeRD · Peppol | § 14 UStG | 10/26/2026 |
Greece
|
11/2/2026 enacted | between businesses | delivery mandate, no clearance | myDATA · AADE · timologio · Peppol | Α.1128/15-09-2025, geändert durch Α.1044/17-02-2026 unverified | 10/27/2026 |
Hungary
|
7/1/2020 in force | reporting obligation | reporting regime | NAV Online Számla · Online Számlázó | Áfa tv., 10. sz. melléklet (NAV) | 10/27/2026 |
Iceland
|
1/1/2020 in force | to public authorities | Peppol network | Peppol (ÍST TS 236:2021) · Fjársýslan | Reglugerð nr. 44/2019 um rafræna reikningagerð vegna opinberra innkaupa unverified | 10/27/2026 |
Ireland
|
4/18/2019 in force | to public authorities | network available, B2B voluntary | Peppol | Directive 2014/55/EU unverified | 10/26/2026 |
Italy
|
1/1/2019 in force | between businesses | central clearance | SdI · FatturaPA | Agenzia delle Entrate | 10/26/2026 |
Latvia
|
1/1/2028 enacted | between businesses | delivery mandate, no clearance | Peppol · VID · EN 16931 | Grāmatvedības likums, Pārejas noteikumu 8. punkts | 10/27/2026 |
Liechtenstein
|
1/1/2018 in force | ability to receive | delivery mandate, no clearance | Gesetz über das öffentliche Auftragswesen (ÖAWG), LR 172.051, Art. 49b unverified | 10/27/2026 | |
Lithuania
|
7/1/2017 in force | to public authorities | Peppol network | SABIS · Peppol | Viešųjų pirkimų įstatymas unverified | 10/27/2026 |
Luxembourg
|
3/18/2023 in force | to public authorities | Peppol network | Peppol · MyGuichet.lu | Loi du 13 décembre 2021 (petites et nouvelles entreprises) unverified | 10/27/2026 |
Malta
|
4/18/2019 in force | to public authorities | network available, B2B voluntary | Peppol | Directive 2014/55/EU unverified | 10/26/2026 |
Netherlands
|
4/18/2019 in force | ability to receive | network available, B2B voluntary | Peppol · NLCIUS · Digipoort | Aanbestedingsbesluit (Stb. 2018, 321), art. 6 lid 1 | 10/27/2026 |
Norway
|
4/2/2019 in force | ability to receive | Peppol network | Peppol · EHF · ELMA | Forskrift om elektronisk faktura i offentlige anskaffelser (FOR-2019-04-01-444) | 10/27/2026 |
Poland
|
4/1/2026 in force | between businesses | central clearance | KSeF · FA(3) | Ustawa z 5.08.2025 (Dz. U. 2025 poz. 1203) | 10/26/2026 |
Portugal
|
1/1/2027 enacted | to public authorities | reporting regime | e-Fatura · SAF-T (PT) · ATCUD · FE-AP / eSPap · CIUS-PT · Peppol | Decreto-Lei n.º 111-B/2017, art. 9.º n.º 4 unverified | 10/27/2026 |
Romania
|
1/1/2025 in force | to consumers | central clearance | RO e-Factura · ANAF · CIUS-RO · SPV | OUG 120/2021, geändert durch OUG 69/2024 | 10/26/2026 |
Slovakia
|
1/1/2027 enacted | between businesses | central clearance | Peppol (5-Corner) · digitálny poštár · SK TDD | zákon č. 385/2025 Z. z., § 85o ods. 2 | 10/27/2026 |
Slovenia
|
1/1/2028 enacted | between businesses | delivery mandate, no clearance | e-SLOG · ponudniki e-poti · UJP · Peppol · miniBlagajna | ZIERDED (Uradni list RS 85/2025), 7. in 28. člen | 10/27/2026 |
Spain
|
10/6/2027 enacted | between businesses | reporting regime | FACe · Verifactu · Facturae | Real Decreto 238/2026 · Orden HAC/1028/2026 | 10/26/2026 |
Sweden
|
4/1/2019 in force | to public authorities | Peppol network | Peppol · SFTI | Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling | 10/27/2026 |
Rest of Europe
| Country | From | Who | Procedure | Platform | Legal basis | Reviewed |
|---|---|---|---|---|---|---|
Albania
|
9/1/2021 in force | to consumers | central clearance | Platforma Qendrore e Faturave · Fiskalizimi · DPT | Ligji 87/2019 · Udhëzim Nr. 16, datë 3.4.2020 unverified | 10/27/2026 |
Andorra
|
no date | no obligation known | — | 10/26/2026 | ||
Armenia
|
no date | no obligation known | — | 10/26/2026 | ||
Azerbaijan
|
no date | no obligation known | — | 10/26/2026 | ||
Belarus
|
7/1/2016 in force | between businesses | central clearance | ЭСЧФ · АИС Учет счетов-фактур · МНС | Постановление МНС № 15 от 25.04.2016 · Налоговый кодекс РБ unverified | 10/27/2026 |
Bosnia & Herzegovina
|
no date | announced | Centralna platforma za fiskalizaciju (FBiH) | — | 10/27/2026 | |
Faroe Islands
|
no date | no obligation known | — | 10/26/2026 | ||
Georgia
|
1/1/2011 in force | reporting obligation | central clearance | RS.ge · e-ანგარიშფაქტურა | საქართველოს საგადასახადო კოდექსი, მუხლი 180 · ბრძანება №996 (31.12.2010) unverified | 10/27/2026 |
Gibraltar
|
no date | no obligation known | — | 10/26/2026 | ||
Guernsey
|
no date | no obligation known | — | 10/26/2026 | ||
Isle of Man
|
Governing rules — United Kingdom | no obligation known | — | 10/26/2026 | ||
Jersey
|
no date | no obligation known | — | 10/26/2026 | ||
Kosovo
|
no date | no obligation known | — | 10/26/2026 | ||
Moldova
|
10/1/2026 in force | between businesses | central clearance | e-Factura · SFS | Ministerul Finanțelor, Einfuehrungsplan unverified | 10/27/2026 |
Monaco
|
no date | no obligation known | — | 10/26/2026 | ||
Montenegro
|
no date | announced | — | 10/27/2026 | ||
North Macedonia
|
no date | announced | е-Фактура · УЈП | — | 10/27/2026 | |
Russia
|
7/1/2021 in force | reporting obligation | network available, B2B voluntary | ЭДО · НСПТ · ФНС | Постановление Правительства РФ № 1108 от 01.07.2021 unverified | 10/27/2026 |
San Marino
|
no date | no obligation known | — | 10/26/2026 | ||
Serbia
|
9/1/2024 in force | reporting obligation | central clearance | SEF · eFaktura | Zakon o izmenama i dopunama Zakona o elektronskom fakturisanju (Sl. glasnik RS 92/2023) unverified | 10/27/2026 |
Svalbard & Jan Mayen
|
no date | no obligation known | — | 10/26/2026 | ||
Switzerland
|
1/1/2016 in force | to public authorities | delivery mandate, no clearance | Swiss QR-Rechnung · Peppol · yellowbill | Bundesratsbeschluss vom 8. Oktober 2014 | 10/27/2026 |
Türkiye
|
7/1/2022 in force | between businesses | central clearance | e-Fatura · e-Arşiv · GİB | VUK Genel Tebliği Sıra No 535 (RG 22.01.2022), ändert Tebliğ 509 | 10/27/2026 |
Ukraine
|
7/1/2017 in force | reporting obligation | central clearance | ЄРПН · ДПС | Податковий кодекс України, п. 201.10 unverified | 10/27/2026 |
United Kingdom
|
4/1/2029 enacted | between businesses | announced | Peppol · HMRC · NHS eProcurement | HMRC Transformation Roadmap 2026 (Konsultationsantwort 26.11.2025) | 10/27/2026 |
Vatican City
|
no date | no obligation known | — | 10/26/2026 |
North America
| Country | From | Who | Procedure | Platform | Legal basis | Reviewed |
|---|---|---|---|---|---|---|
Bermuda
|
no date | no obligation known | — | 10/26/2026 | ||
Canada
|
1/1/2018 in force | ability to receive | network available, B2B voluntary | Peppol · Receiver General | Public Services and Procurement Canada unverified | 10/27/2026 |
Greenland
|
no date | no obligation known | — | 10/26/2026 | ||
St. Pierre & Miquelon
|
no date | no obligation known | — | 10/26/2026 | ||
U.S. Outlying Islands
|
no date | no obligation known | — | 10/26/2026 | ||
United States
|
7/17/2015 in force | to public authorities | network available, B2B voluntary | IPP (U.S. Treasury) · DBNAlliance · ANSI X12 810 | OMB Memorandum M-15-19 unverified | 10/27/2026 |
Latin America and the Caribbean
| Country | From | Who | Procedure | Platform | Legal basis | Reviewed |
|---|---|---|---|---|---|---|
Anguilla
|
no date | no obligation known | — | 10/26/2026 | ||
Antigua & Barbuda
|
no date | no obligation known | — | 10/26/2026 | ||
Argentina
|
4/1/2019 in force | to consumers | central clearance | ARCA (ehem. AFIP) · CAE · Controlador Fiscal | AFIP, Resolución General 4290/2018, art. 29 (Endstufe) | 10/27/2026 |
Aruba
|
no date | no obligation known | — | 10/26/2026 | ||
Bahamas
|
no date | no obligation known | — | 10/26/2026 | ||
Barbados
|
no date | no obligation known | — | 10/26/2026 | ||
Belize
|
no date | no obligation known | — | 10/26/2026 | ||
Bolivia
|
10/1/2026 in force | between businesses | central clearance | SIN · SIAT | SIN, RND 102600000007 (Gruppen 9 bis 12) | 10/27/2026 |
Bonaire, Sint Eustatius and Saba
|
no date | no obligation known | — | 10/26/2026 | ||
Brazil
|
12/1/2026 enacted | reporting obligation | central clearance | SEFAZ · NF-e · NFS-e Padrão Nacional · NFCom | Ato Conjunto RFB/CGIBS nº 4 de 30.07.2026 | 10/27/2026 |
British Virgin Islands
|
no date | no obligation known | — | 10/26/2026 | ||
Cayman Islands
|
no date | no obligation known | — | 10/26/2026 | ||
Chile
|
2/1/2018 in force | between businesses | central clearance | SII · DTE | Ley 20.727 (Servicio de Impuestos Internos) | 10/27/2026 |
Colombia
|
11/1/2020 in force | between businesses | central clearance | DIAN · Factura Electrónica de Venta · validación previa | DIAN, Resolución 000165 de 2023 (art. 616-1 Estatuto Tributario) unverified | 10/27/2026 |
Costa Rica
|
9/1/2018 in force | between businesses | central clearance | Ministerio de Hacienda · Dirección General de Tributación · Comprobante Electrónico | Decreto Ejecutivo 44739-H, Reglamento de comprobantes electrónicos (zuvor DGT-R-48-2016) unverified | 10/27/2026 |
Cuba
|
no date | no obligation known | — | 10/26/2026 | ||
Curaçao
|
no date | no obligation known | — | 10/26/2026 | ||
Dominica
|
no date | no obligation known | — | 10/26/2026 | ||
Dominican Republic
|
11/15/2026 enacted | between businesses | central clearance | DGII · e-CF | DGII, Ley 32-23 art. 37 (Pequeños, Micro y No Clasificados, prórroga) | 10/27/2026 |
Ecuador
|
11/30/2022 in force | between businesses | central clearance | SRI · Comprobante Electrónico | SRI, Resolución NAC-DGERCGC22-00000024 (Ley Orgánica para el Desarrollo Económico, disp. transitoria cuarta) unverified | 10/27/2026 |
El Salvador
|
7/1/2023 in force | between businesses | central clearance | Ministerio de Hacienda · DGII · DTE | Decreto Legislativo 487 de 30.08.2022, Código Tributario art. 119-A (Zeitplan durch die DGII) unverified | 10/27/2026 |
Falkland Islands
|
no date | no obligation known | — | 10/26/2026 | ||
French Guiana
|
Governing rules — France | no obligation known | — | 10/26/2026 | ||
Grenada
|
no date | no obligation known | — | 10/26/2026 | ||
Guadeloupe
|
Governing rules — France | no obligation known | — | 10/26/2026 | ||
Guatemala
|
7/1/2022 in force | between businesses | central clearance | SAT · FEL · DTE | SAT, Resolución SAT-DSI-1350-2022 (Pequeños Contribuyentes), verlängert durch SAT-DSI-400-2023 unverified | 10/27/2026 |
Guyana
|
no date | no obligation known | — | 10/26/2026 | ||
Haiti
|
no date | no obligation known | — | 10/26/2026 | ||
Honduras
|
8/10/2017 in force | invoice content and registration | network available, B2B voluntary | SAR · Régimen de Facturación | SAR, Acuerdo 481-2017 (La Gaceta 34.413) unverified | 10/27/2026 |
Jamaica
|
no date | no obligation known | — | 10/26/2026 | ||
Martinique
|
Governing rules — France | no obligation known | — | 10/26/2026 | ||
Mexico
|
4/1/2023 in force | between businesses | central clearance | SAT · CFDI 4.0 · PCCFDI · Anexo 20 | SAT, Anexo 20 versión 4.0 (RMF, cap. 2.7) unverified | 10/27/2026 |
Montserrat
|
no date | no obligation known | — | 10/26/2026 | ||
Nicaragua
|
no date | no obligation known | — | 10/27/2026 | ||
Panama
|
1/1/2024 in force | between businesses | delivery mandate, no clearance | DGI · SFEP · PAC · equipo fiscal | Decreto Ejecutivo 25 de 27 de junio de 2022 (profesiones liberales) unverified | 10/27/2026 |
Paraguay
|
10/1/2024 in force | between businesses | central clearance | DNIT (ehem. SET) · SIFEN · e-Kuatia | SET, Resolución General 105/2021, art. 1 (Gruppe 10); erweitert durch RG DNIT 21/2024 unverified | 10/27/2026 |
Peru
|
6/1/2022 in force | to consumers | central clearance | SUNAT · CPE · OSE | SUNAT, Resolución de Superintendencia 279-2019 art. 1, mod. 000128-2021 (Endstufe unter 23 UIT) unverified | 10/27/2026 |
Puerto Rico
|
Governing rules — United States | no obligation known | — | 10/26/2026 | ||
Sint Maarten
|
no date | no obligation known | — | 10/26/2026 | ||
St Kitts & Nevis
|
no date | no obligation known | — | 10/26/2026 | ||
St Lucia
|
no date | no obligation known | — | 10/26/2026 | ||
St Vincent & the Grenadines
|
no date | no obligation known | — | 10/26/2026 | ||
St. Barthélemy
|
no date | no obligation known | — | 10/26/2026 | ||
St. Martin
|
no date | no obligation known | — | 10/26/2026 | ||
Suriname
|
no date | no obligation known | — | 10/26/2026 | ||
Trinidad & Tobago
|
no date | no obligation known | — | 10/26/2026 | ||
Turks & Caicos Islands
|
no date | no obligation known | — | 10/26/2026 | ||
U.S. Virgin Islands
|
Governing rules — United States | no obligation known | — | 10/26/2026 | ||
Uruguay
|
1/1/2025 in force | between businesses | central clearance | DGI · CFE | DGI, Resolución 2548/023 (Decreto 36/012 de 8 de febrero de 2012) | 10/27/2026 |
Venezuela
|
11/8/2011 in force | invoice content and registration | reporting regime | SENIAT · Máquina Fiscal · Sistema Centralizado de Facturación Electrónica | SENIAT, Providencia Administrativa SNAT/2011/0071 unverified | 10/27/2026 |
Middle East and Gulf states
| Country | From | Who | Procedure | Platform | Legal basis | Reviewed |
|---|---|---|---|---|---|---|
Bahrain
|
no date | announced | NBR · الجهاز الوطني للإيرادات | — | 10/27/2026 | |
Iran
|
no date | no obligation known | — | 10/26/2026 | ||
Iraq
|
no date | no obligation known | — | 10/26/2026 | ||
Israel
|
6/1/2026 in force | between businesses | central clearance | רשות המסים · חשבוניות ישראל · Invoice Allocation Number | רשות המסים — חשבוניות ישראל, הורדת סף ההקצאה unverified | 10/27/2026 |
Jordan
|
4/1/2025 in force | between businesses | central clearance | JoFotara · ISTD · فواتيري | نظام معدل لنظام تنظيم شؤون الفوترة والرقابة عليها رقم 2 لسنة 2025 (معدّل لنظام رقم 34 لسنة 2019) unverified | 10/27/2026 |
Kuwait
|
no date | no obligation known | — | 10/27/2026 | ||
Lebanon
|
no date | no obligation known | — | 10/26/2026 | ||
Oman
|
2/1/2027 enacted | between businesses | delivery mandate, no clearance | Fawtara · Oman Tax Authority · Service Provider | Oman Tax Authority — Fawtara, Rollout 2 | 10/27/2026 |
Palestinian Authority
|
no date | no obligation known | — | 10/26/2026 | ||
Qatar
|
no date | announced | GTA · Dhareeba | — | 10/27/2026 | |
Saudi Arabia
|
1/1/2023 in force | between businesses | central clearance | ZATCA · Fatoora | ZATCA E-Invoicing Regulation — Phase 2 (Integration) | 10/26/2026 |
Syria
|
no date | no obligation known | — | 10/26/2026 | ||
United Arab Emirates
|
1/1/2027 enacted | between businesses | Peppol network | DCTCE · PINT AE · ASP · EmaraTax | Ministerial Decision No. 244 of 2025 (geänd. 197 of 2026) | 10/26/2026 |
Yemen
|
no date | no obligation known | — | 10/26/2026 |
Africa
| Country | From | Who | Procedure | Platform | Legal basis | Reviewed |
|---|---|---|---|---|---|---|
Algeria
|
no date | announced | DGI · Jibaya'tic | — | 10/27/2026 | |
Angola
|
1/1/2027 enacted | between businesses | reporting regime | AGT · Portal do Contribuinte · SAF-T (AO) | Decreto Presidencial n.º 71/25, de 20 de Março — Regime Geral e Regime Simplificado do IVA unverified | 10/27/2026 |
Benin
|
no date | no obligation known | — | 10/26/2026 | ||
Botswana
|
4/1/2027 enacted | between businesses | reporting regime | BURS · Electronic Billing System | Tax Administration Regulations, 2026 (Statutory Instrument No. 90 of 2026), Reg. 34 — Value Added Tax Act, 2026 § 59(8); Tax Administration Act, 2026 § 15 unverified | 10/27/2026 |
British Indian Ocean Territory
|
no date | no obligation known | — | 10/26/2026 | ||
Burkina Faso
|
7/1/2026 in force | between businesses | central clearance | DGI · FEC · CCI-BF | arrêté portant conditions et modalités d'émission de la FEC (23 janvier 2026) — Code général des impôts, art. 564-2 unverified | 10/27/2026 |
Burundi
|
no date | no obligation known | — | 10/26/2026 | ||
Cabo Verde
|
no date | no obligation known | — | 10/26/2026 | ||
Cameroon
|
no date | announced | DGI Cameroun | — | 10/27/2026 | |
Central African Republic
|
no date | no obligation known | — | 10/26/2026 | ||
Chad
|
no date | no obligation known | — | 10/26/2026 | ||
Comoros
|
no date | no obligation known | — | 10/26/2026 | ||
Congo-Brazzaville
|
no date | no obligation known | — | 10/26/2026 | ||
Congo-Kinshasa
|
no date | no obligation known | — | 10/26/2026 | ||
Côte d’Ivoire
|
9/1/2025 in force | between businesses | central clearance | FNE · DGI | arrêté n° 0337/MFB/DGI/DLCD/SDL/bke du 09 mai 2025, art. 8 — régime de l'entreprenant unverified | 10/27/2026 |
Djibouti
|
no date | no obligation known | — | 10/26/2026 | ||
Egypt
|
4/1/2023 in force | between businesses | central clearance | ETA e-Invoice · e-Receipt · مصلحة الضرائب المصرية | مصلحة الضرائب المصرية — المنظومة الجمركية (الاستيراد والتصدير) | 10/27/2026 |
Equatorial Guinea
|
no date | no obligation known | — | 10/26/2026 | ||
Eritrea
|
no date | no obligation known | — | 10/26/2026 | ||
Eswatini
|
no date | no obligation known | — | 10/26/2026 | ||
Ethiopia
|
no date | announced | Ministry of Revenues · Electronic Invoicing System | — | 10/27/2026 | |
Gabon
|
no date | no obligation known | — | 10/26/2026 | ||
Gambia
|
no date | no obligation known | — | 10/26/2026 | ||
Ghana
|
no date | central clearance | E-VAT · Certified Invoicing System · GRA | — | 10/27/2026 | |
Guinea
|
no date | no obligation known | — | 10/26/2026 | ||
Guinea-Bissau
|
no date | no obligation known | — | 10/26/2026 | ||
Kenya
|
1/1/2024 in force | between businesses | central clearance | eTIMS · KRA | Kenya Revenue Authority — eTIMS, Abzugsfähigkeit | 10/27/2026 |
Lesotho
|
no date | no obligation known | — | 10/26/2026 | ||
Liberia
|
no date | no obligation known | — | 10/26/2026 | ||
Libya
|
no date | no obligation known | — | 10/26/2026 | ||
Madagascar
|
no date | no obligation known | — | 10/26/2026 | ||
Malawi
|
no date | no obligation known | — | 10/26/2026 | ||
Mali
|
no date | no obligation known | — | 10/26/2026 | ||
Mauritania
|
no date | no obligation known | — | 10/26/2026 | ||
Mauritius
|
9/1/2026 in force | between businesses | central clearance | EBS · Invoice Fiscalisation Platform · MRA | Mauritius Revenue Authority — e-Invoicing, Medium & Small Taxpayers | 10/27/2026 |
Mayotte
|
Governing rules — France | no obligation known | — | 10/26/2026 | ||
Morocco
|
no date | announced | DGI | — | 10/27/2026 | |
Mozambique
|
12/29/2025 in force | reporting obligation | reporting regime | AT · Portal e-Declaração · SAF-T (Moz) | Lei n.º 10/2025, de 29 de Dezembro — novo n.º 10 do artigo 27.º do Código do IVA unverified | 10/27/2026 |
Namibia
|
no date | announced | NamRA · ITAS | — | 10/27/2026 | |
Niger
|
no date | no obligation known | — | 10/26/2026 | ||
Nigeria
|
11/1/2025 in force | between businesses | central clearance | NRS · FIRS · Merchant Buyer Solution · Access Point Provider | Nigeria Revenue Service — verlängerte Erfüllungsfrist für Großsteuerpflichtige unverified | 10/27/2026 |
Réunion
|
Governing rules — France | no obligation known | — | 10/26/2026 | ||
Rwanda
|
1/1/2013 in force | reporting obligation | reporting regime | EBM · EIS · VSDC · RRA | Law No. 37/2012 of 09/11/2012 on Value Added Tax, art. 24 — heute Tax Procedure Law of 2023 (Law n° 020/2023 of 31/03/2023) unverified | 10/27/2026 |
São Tomé & Príncipe
|
no date | no obligation known | — | 10/26/2026 | ||
Senegal
|
no date | announced | DGID · portail public de facturation | — | 10/27/2026 | |
Seychelles
|
no date | no obligation known | — | 10/26/2026 | ||
Sierra Leone
|
no date | no obligation known | — | 10/26/2026 | ||
Somalia
|
no date | no obligation known | — | 10/26/2026 | ||
South Africa
|
no date | announced | SARS · DCTCE · Interoperability Framework | — | 10/27/2026 | |
South Sudan
|
no date | no obligation known | — | 10/26/2026 | ||
St Helena
|
no date | no obligation known | — | 10/26/2026 | ||
Sudan
|
no date | no obligation known | — | 10/26/2026 | ||
Tanzania
|
1/1/2013 in force | reporting obligation | reporting regime | EFD · VFD · EFDMS · TRA | The Tax Administration Act, Cap. 438, § 36 — Income Tax (Electronic Fiscal Devices) Regulations, 2012 (GN No. 389) unverified | 10/27/2026 |
Togo
|
no date | no obligation known | — | 10/26/2026 | ||
Tunisia
|
8/15/2016 in force | to public authorities | central clearance | El Fatoora · TTN | décret gouvernemental n° 2016-1066 du 15 août 2016 (Code de la TVA, art. 18) unverified | 10/27/2026 |
Uganda
|
7/1/2025 in force | between businesses | central clearance | EFRIS · URA | Uganda Revenue Authority — EFRIS, zwölf per Gazette benannte Branchen | 10/27/2026 |
Zambia
|
10/1/2024 in force | between businesses | central clearance | Smart Invoice · ZRA | Zambia Revenue Authority — Smart Invoice, Sanktionen nach Value Added Tax Act § 7A(3) unverified | 10/27/2026 |
Zimbabwe
|
5/31/2025 in force | between businesses | reporting regime | FDMS · TaRMS · ZIMRA | ZIMRA Public Notice No. 30 of 2025 — Übertragung der Käuferdaten an das FDMS unverified | 10/27/2026 |
Asia and the Pacific
| Country | From | Who | Procedure | Platform | Legal basis | Reviewed |
|---|---|---|---|---|---|---|
Afghanistan
|
no date | no obligation known | — | 10/26/2026 | ||
American Samoa
|
Governing rules — United States | no obligation known | — | 10/26/2026 | ||
Australia
|
7/1/2022 in force | ability to receive | network available, B2B voluntary | Peppol · PINT A-NZ · ATO | Australian Taxation Office (Peppol Authority) unverified | 10/27/2026 |
Bangladesh
|
no date | no obligation known | — | 10/27/2026 | ||
Bhutan
|
no date | no obligation known | — | 10/26/2026 | ||
Brunei
|
no date | no obligation known | — | 10/27/2026 | ||
Cambodia
|
6/4/2026 in force | to public authorities | delivery mandate, no clearance | CamInv · CamDX · General Department of Digital Economy (GDDE) | សារាចរ — Circular, Cambodia E-Invoicing System Phase 1 Step 4 (GDDE) unverified | 10/27/2026 |
China
|
12/1/2024 in force | invoice content and registration | central clearance | e-Fapiao · 数电发票 · 电子发票服务平台 · 国家税务总局 | 国家税务总局公告2024年第11号《关于推广应用全面数字化电子发票的公告》 | 10/27/2026 |
Christmas Island
|
Governing rules — Australia | no obligation known | — | 10/26/2026 | ||
Cocos (Keeling) Islands
|
Governing rules — Australia | no obligation known | — | 10/26/2026 | ||
Cook Islands
|
no date | no obligation known | — | 10/26/2026 | ||
Fiji
|
12/31/2026 enacted | between businesses | reporting regime | VAT Monitoring System (VMS) · Electronic Fiscal Device (EFD) · Sales Data Controller (SDC) · FRCS | Fiji Revenue and Customs Service — Public Notice: EFD Phase 3 timelines | 10/27/2026 |
French Polynesia
|
no date | no obligation known | — | 10/26/2026 | ||
Guam
|
Governing rules — United States | no obligation known | — | 10/26/2026 | ||
Hong Kong SAR
|
no date | no obligation known | — | 10/26/2026 | ||
India
|
8/1/2023 in force | between businesses | central clearance | GST e-Invoice · IRP · IRN · GSTN | Notification 10/2023-Central Tax unverified | 10/27/2026 |
Indonesia
|
7/1/2016 in force | between businesses | central clearance | e-Faktur · Coretax · Direktorat Jenderal Pajak (DJP) | PER-16/PJ/2014 · KEP-136/PJ/2014 (DJP) | 10/27/2026 |
Japan
|
10/1/2023 in force | invoice content and registration | network available, B2B voluntary | JP PINT · Peppol · 適格請求書発行事業者登録 (国税庁) | 消費税法 30条・57条の2〜57条の4 (国税庁) | 10/27/2026 |
Kazakhstan
|
1/1/2019 in force | between businesses | central clearance | ИС ЭСФ · Комитет государственных доходов | Комитет государственных доходов unverified | 10/27/2026 |
Kiribati
|
no date | no obligation known | — | 10/26/2026 | ||
Kyrgyzstan
|
no date | no obligation known | — | 10/26/2026 | ||
Laos
|
no date | no obligation known | — | 10/27/2026 | ||
Macao SAR
|
no date | no obligation known | — | 10/26/2026 | ||
Malaysia
|
7/1/2026 in force | between businesses | central clearance | MyInvois · LHDN · Peppol | Lembaga Hasil Dalam Negeri (LHDN) | 10/27/2026 |
Maldives
|
no date | no obligation known | — | 10/26/2026 | ||
Marshall Islands
|
no date | no obligation known | — | 10/26/2026 | ||
Micronesia
|
no date | no obligation known | — | 10/26/2026 | ||
Mongolia
|
1/1/2016 in force | reporting obligation | central clearance | eBarimt · Цахим төлбөрийн баримтын систем · Татварын ерөнхий газар | Нэмэгдсэн өртгийн албан татварын тухай хууль 17.3–17.5 | 10/27/2026 |
Myanmar
|
no date | no obligation known | — | 10/27/2026 | ||
Nauru
|
no date | no obligation known | — | 10/26/2026 | ||
Nepal
|
8/18/2020 in force | invoice content and registration | network available, B2B voluntary | केन्द्रीय बीजक अनुगमन प्रणाली (CBMS) · आन्तरिक राजस्व विभाग (IRD) | विद्युतीय बीजक सम्बन्धी कार्यविधि, २०७४ (चौथो संशोधन, २ भदौ २०७७ — आन्तरिक राजस्व विभाग) | 10/27/2026 |
New Caledonia
|
no date | no obligation known | — | 10/26/2026 | ||
New Zealand
|
3/31/2022 in force | ability to receive | network available, B2B voluntary | Peppol · PINT A-NZ · MBIE | MBIE (Peppol Authority New Zealand) unverified | 10/27/2026 |
Niue
|
no date | no obligation known | — | 10/26/2026 | ||
Norfolk Island
|
Governing rules — Australia | no obligation known | — | 10/26/2026 | ||
North Korea
|
no date | no obligation known | — | 10/26/2026 | ||
Northern Mariana Islands
|
Governing rules — United States | no obligation known | — | 10/26/2026 | ||
Pakistan
|
7/1/2025 in force | between businesses | central clearance | Digital Invoicing · IRIS · PRAL · Federal Board of Revenue (FBR) | Federal Board of Revenue — Digital Invoicing | 10/27/2026 |
Palau
|
no date | no obligation known | — | 10/26/2026 | ||
Papua New Guinea
|
no date | no obligation known | — | 10/27/2026 | ||
Philippines
|
12/31/2026 enacted | between businesses | reporting regime | EIS · Electronic Sales Reporting System · BIR | Revenue Regulations No. 11-2025 i. d. F. No. 26-2025 · RMC No. 98-2026 · NIRC Sec. 237/237-A (RA 12066) unverified | 10/27/2026 |
Pitcairn Islands
|
no date | no obligation known | — | 10/26/2026 | ||
Samoa
|
no date | no obligation known | — | 10/26/2026 | ||
Singapore
|
4/1/2028 enacted | reporting obligation | Peppol network | InvoiceNow · Peppol · PINT SG · IMDA · IRAS | IRAS GST InvoiceNow Requirement | 10/27/2026 |
Solomon Islands
|
no date | no obligation known | — | 10/26/2026 | ||
South Korea
|
7/1/2024 in force | between businesses | central clearance | e-Tax Invoice · 전자세금계산서 · 국세청 (NTS) | 국세청 — 전자세금계산서 발급의무대상자 | 10/27/2026 |
Sri Lanka
|
5/4/2026 in force | reporting obligation | announced | RAMIS · Inland Revenue Department (IRD) | Notice SEC/PN/VAT/2026-03 — Implementation of the National e-Invoicing System (IRD) unverified | 10/27/2026 |
Taiwan
|
1/1/2025 in force | reporting obligation | reporting regime | eGUI / 電子發票 · 電子發票整合服務平台 · 財政部 | 加值型及非加值型營業稅法 第32條之1、第48條之2 (中華民國一百十三年八月七日修正公布) | 10/27/2026 |
Tajikistan
|
no date | no obligation known | — | 10/26/2026 | ||
Thailand
|
1/1/2018 in force | invoice content and registration | network available, B2B voluntary | e-Tax Invoice & e-Receipt · e-Tax Invoice by Email · กรมสรรพากร | ประกาศอธิบดีกรมสรรพากร ว่าด้วยการจัดทำ ส่งมอบ และเก็บรักษาใบกำกับภาษีอิเล็กทรอนิกส์และใบรับอิเล็กทรอนิกส์ (กรมสรรพากร) unverified | 10/27/2026 |
Timor-Leste
|
no date | no obligation known | — | 10/26/2026 | ||
Tokelau
|
no date | no obligation known | — | 10/26/2026 | ||
Tonga
|
no date | no obligation known | — | 10/26/2026 | ||
Turkmenistan
|
no date | no obligation known | — | 10/26/2026 | ||
Tuvalu
|
no date | no obligation known | — | 10/26/2026 | ||
Uzbekistan
|
1/1/2020 in force | between businesses | central clearance | Elektron hisob-fakturalar (ЭСФ) · Davlat soliq qoʻmitasi | Постановление Кабинета Министров Республики Узбекистан от 25.06.2019 № 522 | 10/27/2026 |
Vanuatu
|
no date | no obligation known | — | 10/26/2026 | ||
Vietnam
|
6/1/2025 in force | to consumers | central clearance | Hóa đơn điện tử · Cục Thuế · Bộ Tài chính | Nghị định 70/2025/NĐ-CP | 10/27/2026 |
Wallis & Futuna
|
no date | no obligation known | — | 10/26/2026 |