Global E-Invoicing Atlas

🇦🇫

Afghanistan

No initiative

Scope

None

Authority

Afghanistan Revenue Department (ARD), Ministry of Finance

Format

N/A

Network

N/A

Effective

N/A

🇦🇱

Albania

Mandatory

Scope

B2G, B2B, B2C

Authority

General Directorate of Taxes (DPT)

Format

Albanian fiscalization XML (UBL-based e-invoice with NIVF/NSLF codes)

Network

Y-model (state Central Information System platform)

Effective

B2G 1 Jan 2021; cashless B2B 1 Jul 2021; cash/B2C 1 Sep 2021; POS terminal extension through 2026

🇩🇿

Algeria

Planning

Scope

B2B, B2G planned; B2C optional

Authority

Direction Generale des Impots (DGI)

Format

Structured XML-based format (planned, to be confirmed)

Network

Centralised government platform (Y-model planned)

Effective

Voluntary B2G pilot since 2023; planned Jan 2026 mandate slipped, mandatory phase now expected no earlier than 2027

🇦🇩

Andorra

Mandatory

Scope

B2G

Authority

Govern d'Andorra - Departament de Tributs i de Fronteres (DTF)

Format

EN 16931 (Peppol BIS Billing 3.0 / UBL 2.1)

Network

Government e-invoice portal; Peppol BIS supported for B2G delivery

Effective

Public e-invoice portal launched 1 Oct 2024; central administration from 1 Jan 2025; communes and other public entities from 1 Jan 2027

🇦🇴

Angola

Mandatory

Scope

B2G, B2B, B2C (phased)

Authority

AGT (Administracao Geral Tributaria)

Format

Certified billing software output / SAF-T (AO)

Network

Certified software + SAF-T reporting (clearance planned)

Effective

Large taxpayers & State suppliers: 1 Jan 2026 (Decree 71/25) / all General & Simplified VAT regime taxpayers: Sep 2026

🇦🇬

Antigua and Barbuda

Planning

Scope

TBD (full ABST digitization announced)

Authority

Inland Revenue Department (IRD)

Format

N/A

Network

N/A

Effective

Announced 4 Dec 2025; dedicated e-invoicing law planned, no timeline confirmed

🇦🇷

Argentina

Mandatory

Scope

B2G, B2B, B2C

Authority

ARCA (formerly AFIP)

Format

CAE / CAEA XML

Network

Y-model

Effective

Since 2015 universal

🇦🇲

Armenia

Mandatory

Scope

B2B, B2G (VAT-registered taxpayers)

Authority

State Revenue Committee (SRC)

Format

XML (SRC e-Invoice schema) with PDF visualisation

Network

Centralised government platform (SRC e-invoicing portal)

Effective

Mandatory for VAT-registered taxpayers since 2016; extended to purchases from individuals from Jan 2025

🇦🇺

Australia

Mandatory

Scope

B2G

Authority

ATO / Treasury

Format

Peppol PINT A-NZ

Network

4-corner (Peppol PINT A-NZ)

Effective

Federal B2G live; B2B voluntary

🇦🇹

Austria

Mandatory

Scope

B2G

Authority

BMF

Format

ebInterface, Peppol BIS

Network

4-corner (Peppol) + USP portal (B2G)

Effective

B2G since 2014

🇦🇿

Azerbaijan

Mandatory

Scope

B2B, B2G, B2C

Authority

State Tax Service (Ministry of Economy)

Format

e-Qaime XML (electronic invoice)

Network

Y-model (centralised)

Effective

Mandatory for entrepreneurial activity (phased, now universal)

🇧🇸

Bahamas

Planning

Scope

B2G, B2B, B2C (per draft framework reported by EY tracker)

Authority

Department of Inland Revenue (DIR)

Format

N/A

Network

N/A

Effective

Draft law reported in preparation as of 2026; no dates confirmed

🇧🇭

Bahrain

Planning

Scope

TBD

Authority

NBR

Format

TBD

Network

TBD

Effective

Roadmap announced

🇧🇩

Bangladesh

Mandatory

Scope

B2C (retail and services, 25 designated sectors)

Authority

National Board of Revenue (NBR)

Format

Fiscal receipt via EFD/SDC (Electronic Fiscal Device / Sales Data Controller)

Network

N/A (fiscal devices connected to central EFDMS)

Effective

EFD rollout since August 2020; large-scale installation via Genex Infosys from 2023 (60,000 devices in Dhaka/Chattogram, 300,000 over five years); e-invoicing for selected sectors foreseen in NBR Medium- and Long-Term Revenue Strategy FY2025-26 onwards

🇧🇧

Barbados

Voluntary

Scope

None (e-invoices permitted B2G, B2B, B2C)

Authority

Barbados Revenue Authority (BRA)

Format

N/A

Network

N/A

Effective

No e-invoicing mandate; no announced plans as of June 2026

🇧🇾

Belarus

Mandatory

Scope

B2B, B2G (all VAT-registered entities)

Authority

Ministry of Taxes and Duties (MNS)

Format

ESCHF national XML schema

Network

Y-model (state ESCHF portal)

Effective

Electronic VAT invoice (ESCHF) mandatory since 1 Jul 2016; ongoing requirement as of 2026

🇧🇪

Belgium

Mandatory

Scope

B2B (B2C not in scope)

Authority

SPF Finances

Format

Peppol BIS Billing 3.0 (EN 16931)

Network

4-corner (Peppol)

Effective

1 Jan 2026 (3-month grace period to 31 Mar 2026)

🇧🇿

Belize

Upcoming

Scope

All GST-registered businesses (B2B, B2C e-receipts; phased)

Authority

Belize Tax Service Department (BTSD)

Format

TBD (structured electronic format, specifications pending)

Network

Y-model (central platform, details TBD)

Effective

Legal basis in force 1 Jan 2025 (GST Amendment Act 2024); mandatory rollout targeted by 2027

🇧🇯

Benin

Mandatory

Scope

B2B, B2G, B2C

Authority

Direction Generale des Impots (DGI Benin)

Format

Standardized invoice (facture normalisee) with MECeF security elements; JSON via e-MECeF API

Network

Direct connection of certified devices/software to the DGI e-MECeF system

Effective

MECeF rollout from 2020; generalized to all taxpayers from 1 July 2021

🇧🇹

Bhutan

Planning

Scope

TBD (GST invoicing via BITS; no standalone e-invoicing mandate)

Authority

Department of Revenue and Customs (DRC), Ministry of Finance

Format

N/A

Network

N/A

Effective

GST (5%) in force 1 January 2026 with digital administration via BITS; no confirmed e-invoicing mandate dates

🇧🇴

Bolivia

Mandatory

Scope

B2G, B2B, B2C (phased - rollout in progress since 2022)

Authority

SIN

Format

XML SFE

Network

Y-model (SFE)

Effective

Phased groups 2022 onward

🇧🇦

Bosnia and Herzegovina

Upcoming

Scope

B2B, B2G (draft)

Authority

Tax authorities (entity-level) / ITA

Format

EN 16931

Network

Clearance (planned)

Effective

FBiH Fiscalization Law in force 12 Feb 2026; full rollout within 18 months

🇧🇼

Botswana

Upcoming

Scope

B2B, B2C, B2G (all VAT-registered taxpayers)

Authority

Botswana Unified Revenue Service (BURS)

Format

Structured e-invoice (XML/JSON expected); technical specifications not yet published

Network

Y-model (central BURS platform, expected)

Effective

Announced in 2025/26 Budget for March 2026 go-live after a 3-year pilot ending March 2025; live operation not independently confirmed as of June 2026

🇧🇷

Brazil

Mandatory

Scope

B2G, B2B, B2C

Authority

SEFAZ (state) / Receita Federal

Format

NF-e, NFC-e, NFS-e, CT-e

Network

Y-model (state-level SEFAZ + federal)

Effective

Since 2008 (NF-e)

🇧🇳

Brunei

No initiative

Scope

None

Authority

Ministry of Finance and Economy (MOFE) - Revenue Division

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇧🇬

Bulgaria

Voluntary

Scope

B2G optional

Authority

NRA

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Voluntary

🇧🇫

Burkina Faso

Upcoming

Scope

B2B, B2G, B2C (phased by taxpayer size)

Authority

Direction Generale des Impots (DGI Burkina Faso)

Format

Certified electronic invoice (FEC) with unique identifier and QR code

Network

Certified invoicing devices/software approved by and connected to the DGI

Effective

System launched 6 January 2026; mandatory 1 July 2026 for large and medium taxpayers (regime du reel); small enterprises 2027; all taxpayers 2028

🇧🇮

Burundi

Mandatory

Scope

B2B, B2C (all VAT taxpayers and persons with bookkeeping obligations)

Authority

Office Burundais des Recettes (OBR)

Format

OBR-format invoice generated by certified Electronic Billing Machines (EBMS structured data)

Network

Direct device-to-authority (EBMS platform)

Effective

EBMS mandatory for VAT taxpayers since 2022 (VAT Law of 16 Nov 2020, Art. 47); extended to all taxpayers with simplified or complete accounting by the 2023/24 Budget Law (Art. 179)

🇨🇻

Cabo Verde

Mandatory

Scope

B2B, B2G, B2C

Authority

Direcao Nacional de Receitas do Estado (DNRE)

Format

DFE - Electronic Fiscal Documents in XML (e-fatura Cabo Verde)

Network

Y-model (central e-fatura platform)

Effective

Decree-Law 79/2020; phased from July 2021 (importers, then large taxpayers); all businesses by June 2022

🇰🇭

Cambodia

Mandatory

Scope

B2G (national government entities); B2B/B2C voluntary, mandate planned

Authority

Ministry of Economy and Finance (MEF) - General Department of Digital Economy (GDDE) with the General Department of Taxation (GDT)

Format

UBL XML

Network

Y-model (central CamInvoice platform)

Effective

CamInvoice launched 12 May 2025, mandatory B2G for national-level government entities (expanded to 14 ministries by end-2025); sub-national entities and selected large/high-risk private taxpayers expected 2026; B2B mandate anticipated 2026-27, B2C from 2027

🇨🇲

Cameroon

Upcoming

Scope

B2B, B2G, B2C (all transactions incl. VAT-exempt and out-of-scope)

Authority

Direction Generale des Impots (DGI)

Format

Structured e-invoice via central e-Facturation platform (technical specs pending)

Network

Y-model (central e-Facturation platform plus accredited providers)

Effective

2026 Finance Law (Law No. 2025/012 of 17 Dec 2025) mandates real-time e-invoicing for all taxable persons from 2026; platform go-live and phased rollout timeline still to be published

🇨🇦

Canada

Voluntary

Scope

B2G partial

Authority

CRA / PSPC

Format

Peppol BIS

Network

4-corner (Peppol pilots)

Effective

Voluntary, federal Peppol pilots

🇨🇫

Central African Republic

No initiative

Scope

None

Authority

Direction Generale des Impots et des Domaines (DGID), Ministere des Finances et du Budget

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇹🇩

Chad

Mandatory

Scope

B2G (FEN required for all public expenditure) and specified VAT-taxable transactions; broader B2B/B2C phasing

Authority

Direction Generale des Impots (DGI), Ministere des Finances et du Budget

Format

FEN - Facture Electronique Normalisee issued via central platform

Network

Y-model (government FEN platform)

Effective

FEN launched 27 June 2024; mandatory from 1 January 2026 for specified VAT-taxable transactions and as a strict prerequisite for processing public expenditure

🇨🇱

Chile

Mandatory

Scope

B2G, B2B, B2C

Authority

SII

Format

DTE XML

Network

Y-model

Effective

Since 2014 / universal 2018

🇨🇳

China

Mandatory

Scope

B2B, B2C (rollout in progress)

Authority

STA / Golden Tax IV

Format

Fully Digitalized e-Fapiao (XML/JSON)

Network

Y-model (Golden Tax IV)

Effective

Pilots since 2021; nationwide rollout 2024-2026

🇨🇴

Colombia

Mandatory

Scope

B2G, B2B, B2C

Authority

DIAN

Format

UBL 2.1 (CO profile)

Network

Y-model

Effective

Since 2019

🇰🇲

Comoros

No initiative

Scope

None

Authority

Administration Generale des Impots et des Domaines (AGID)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇨🇬

Congo (Republic)

Upcoming

Scope

B2B, B2C, B2G (all taxpayers, all transactions)

Authority

Direction Generale des Impots et des Domaines (DGID), Ministere des Finances

Format

Certified invoice with QR code issued via SFEC (certified e-invoicing terminals/software)

Network

Certified invoicing terminals/software connected to DGID

Effective

SFEC created by 2025 Finance Law (Law No. 47-2024 of 30 Dec 2024); regulated by Decree No. 2026-101 of 31 Mar 2026; compliance required by 1 July 2026 after pilot with large/medium enterprises

🇨🇷

Costa Rica

Mandatory

Scope

B2G, B2B, B2C

Authority

Hacienda

Format

XML v4.4

Network

Y-model

Effective

Universal since 2018

🇨🇮

Cote d'Ivoire

Mandatory

Scope

B2B, B2G, B2C (FNE invoices and RNE receipts), with sector exemptions

Authority

Direction Generale des Impots (DGI)

Format

FNE structured electronic invoice with fiscal seal, fiscal number and QR code

Network

Y-model (central DGI FNE platform)

Effective

Tax annex effective 10 January 2025; phased from January 2025 (large taxpayers); all businesses from 1 September 2025

🇭🇷

Croatia

Mandatory

Scope

B2G + B2B (Fiscalisation 2.0)

Authority

Ministry of Finance

Format

eRacun (UBL/Peppol BIS)

Network

Hybrid (Peppol 4-corner + central reporting)

Effective

B2B Jan 2026

🇨🇺

Cuba

Planning

Scope

None

Authority

Oficina Nacional de Administracion Tributaria (ONAT) / Ministerio de Finanzas y Precios (MFP)

Format

N/A

Network

N/A

Effective

No e-invoicing mandate; digitalisation measures ongoing (e-commerce fiscal-control rules published Feb 2026)

🇨🇾

Cyprus

Voluntary

Scope

B2G partial

Authority

Treasury

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Voluntary

🇨🇿

Czech Republic

Voluntary

Scope

B2G optional

Authority

Ministry of Finance

Format

ISDOC, Peppol BIS

Network

4-corner (Peppol) + ISDS

Effective

Voluntary

🇨🇩

DR Congo

Mandatory

Scope

B2B, B2C, B2G (VAT taxpayers with annual turnover >= CDF 80 million)

Authority

Direction Generale des Impots (DGI)

Format

Facture normalisee issued via certified electronic fiscal devices (DEF, incl. dematerialised e-DEF: e-UF and e-MCF)

Network

Direct device-to-authority (certified DEF connected to DGI servers)

Effective

Pilot from 15 Sep 2024; generalisation from 1 Aug 2025; mandatory from 1 Dec 2025; strict enforcement (VAT deduction conditional on facture normalisee) from 15 May 2026

🇩🇰

Denmark

Mandatory

Scope

B2G + B2B (Bookkeeping Act)

Authority

Erhvervsstyrelsen

Format

OIOUBL / Peppol BIS

Network

4-corner (Peppol / NemHandel)

Effective

B2G since 2005; bookkeeping rules from 2024

🇩🇯

Djibouti

No initiative

Scope

None

Authority

Direction Generale des Impots (DGI), Ministere du Budget

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇩🇲

Dominica

No initiative

Scope

None

Authority

Inland Revenue Division (IRD)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇩🇴

Dominican Republic

Mandatory

Scope

B2G, B2B, B2C (phased - rollout in progress)

Authority

DGII

Format

e-CF XML

Network

Y-model

Effective

Phased 2024-2026; final MSME deadline extended to 15 Nov 2026

🇪🇨

Ecuador

Mandatory

Scope

B2G, B2B, B2C

Authority

SRI

Format

XML (SRI schema)

Network

Y-model

Effective

Universal from 2022

🇪🇬

Egypt

Mandatory

Scope

B2G, B2B, B2C (e-Receipt)

Authority

ETA

Format

XML / JSON

Network

Y-model (ETA platform)

Effective

Phased universal from 2021

🇸🇻

El Salvador

Mandatory

Scope

B2B, B2G, B2C

Authority

Ministerio de Hacienda - Direccion General de Impuestos Internos (DGII)

Format

DTE (Documentos Tributarios Electronicos) - signed JSON, 11 document types

Network

Y-model (Ministerio de Hacienda DTE transmission system); issuer delivers DTE to recipient

Effective

Phased from Jul 2023 (large taxpayers); individually assigned onboarding dates; major deadline 1 Feb 2026; full coverage of all taxpayers expected mid-2026

🇬🇶

Equatorial Guinea

No initiative

Scope

None

Authority

Direccion General de Impuestos y Contribuciones, Ministerio de Hacienda

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇪🇷

Eritrea

No initiative

Scope

None

Authority

Inland Revenue Department, Ministry of Finance

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇪🇪

Estonia

Mandatory

Scope

B2G + buyer-driven B2B

Authority

Ministry of Finance

Format

EVS 923671:2014 / Peppol BIS

Network

4-corner (Peppol)

Effective

B2G since 2019; B2B 2025 buyer right

🇸🇿

Eswatini

Planning

Scope

B2B, B2C planned (e-invoicing plus POS fiscal devices)

Authority

Eswatini Revenue Service (ERS)

Format

N/A (to be defined via fiscalisation tender)

Network

TBD (5-corner model considered)

Effective

Expression of Interest 2024/25 and formal tender April 2025 for fiscalisation technology; target go-live January 2028

🇪🇹

Ethiopia

Mandatory

Scope

B2B, B2C (fiscal receipts via certified sales register machines for designated taxpayer categories); e-invoicing rollout in progress

Authority

Ministry of Revenue (MoR)

Format

Fiscal receipts from accredited sales register machines; structured e-invoice via ITAS platform (specs evolving)

Network

Certified fiscal devices; central ITAS platform for e-invoicing

Effective

Certified sales register machine obligation since Regulation No. 139/2007 and Directive No. 46/2007 (rolled out by taxpayer category); ITAS e-invoicing piloted with nationwide rollout announced late 2023, phased implementation ongoing under the new VAT Proclamation No. 1341/2024

🇫🇯

Fiji

Mandatory

Scope

VAT-registered businesses (phased by sector/size; turnover threshold FJD 50,000+) must fiscalise B2C and B2B invoices

Authority

Fiji Revenue and Customs Service (FRCS)

Format

Fiscal invoice/receipt with QR code generated via accredited Electronic Fiscal Device (TaxCore)

Network

VMS (TaxCore) - direct transmission from accredited EFDs to FRCS

Effective

Phased rollout since 2019; Phase 3 extended coverage to further sectors

🇫🇮

Finland

Mandatory

Scope

B2G + buyer-driven B2B

Authority

Valtiokonttori

Format

Finvoice 3.0, Peppol BIS

Network

4-corner (Peppol)

Effective

B2G since 2020

🇫🇷

France

Upcoming

Scope

B2G (live), B2B (phased)

Authority

DGFiP / PPF

Format

Factur-X, UBL 2.1, UN/CEFACT CII (EN 16931)

Network

5-corner (Y-model with PA intermediaries)

Effective

Sept 2026 receive (all) + issue (large/mid) / Sept 2027 issue (SME/micro)

🇬🇦

Gabon

Mandatory

Scope

B2B, B2C, B2G and cross-border (all taxable persons, all transactions)

Authority

Direction Generale des Impots (DGI)

Format

FEN standardized electronic invoice with QR code, issued via the free e-DEF portal or DGI-certified private solutions

Network

Y-model (DGI DIGITAX/e-DEF platform plus certified solutions)

Effective

Finance Law 2026: e-invoicing effective 1 January 2026, with full mandatory enforcement from 1 July 2026

🇬🇲

Gambia

Planning

Scope

B2B, B2C (VAT-registered businesses, planned)

Authority

Gambia Revenue Authority (GRA)

Format

N/A (to be defined)

Network

Centralised GRA platform (planned)

Effective

E-invoicing project unveiled July 2025; draft Electronic Invoicing Regulations 2025; mandate proposed in 2026 Budget; dates TBD

🇬🇪

Georgia

Mandatory

Scope

B2B, B2G (VAT tax invoices); e-waybills for goods movements

Authority

Revenue Service of Georgia (RS), Ministry of Finance

Format

Portal e-document (rs.ge); no separate national XML exchanged between parties

Network

Centralised government portal (rs.ge)

Effective

Electronic VAT tax invoices and electronic waybills via rs.ge in force for over a decade; paper invoices phased out

🇩🇪

Germany

Mandatory

Scope

B2B receive (live), issue (phased)

Authority

Bundesfinanzministerium

Format

XRechnung, ZUGFeRD 2.x (EN 16931)

Network

4-corner (interoperability, no central clearance)

Effective

Receive: Jan 2025 / Issue: Jan 2027-2028

🇬🇭

Ghana

Mandatory

Scope

B2G, B2B, B2C

Authority

GRA (Ghana Revenue Authority)

Format

E-VAT (electronic VAT invoice)

Network

Y-model (E-VAT)

Effective

Phased since 2022 (E-VAT)

🇬🇷

Greece

Mandatory

Scope

B2G, B2B, B2C reporting

Authority

AADE (myDATA)

Format

myDATA XML, Peppol BIS for B2G

Network

Clearance/CTC (myDATA hub) + Peppol for B2G

Effective

B2G since 2023; B2B Phase 1 Mar 2026 (>EUR 1M), Phase 2 Oct 2026 (all)

🇬🇩

Grenada

No initiative

Scope

None

Authority

Inland Revenue Division (IRD)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇬🇹

Guatemala

Mandatory

Scope

B2G, B2B, B2C

Authority

SAT

Format

FEL XML

Network

Y-model (via Certifiers)

Effective

Universal from 2022

🇬🇳

Guinea

Planning

Scope

TBD

Authority

Direction Generale des Impots (DGI Guinea) / Ministry of Budget

Format

N/A (standardized electronic invoice planned)

Network

TBD

Effective

Standardized e-invoice reform presented December 2021; included in the General Tax Code; no confirmed implementation dates

🇬🇼

Guinea-Bissau

No initiative

Scope

None

Authority

Direcao Geral das Contribuicoes e Impostos (DGCI)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇬🇾

Guyana

No initiative

Scope

None

Authority

Guyana Revenue Authority (GRA)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇭🇹

Haiti

No initiative

Scope

None

Authority

Direction Generale des Impots (DGI)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇭🇳

Honduras

Mandatory

Scope

B2B, B2G, B2C (fiscal invoicing regime)

Authority

Servicio de Administracion de Rentas (SAR)

Format

Fiscal documents with CAI authorisation code (printed, self-printed or computerised); no national CTC XML standard yet

Network

N/A (no CTC exchange network)

Effective

Regimen de Facturacion (Acuerdo 481-2017) in force since 2017; advanced e-signature launched 2025; phased move toward full e-invoicing continues in 2026

🇭🇺

Hungary

Mandatory

Scope

B2B, B2C reporting

Authority

NAV

Format

NAV Online Invoice XML 3.0

Network

Real-time reporting (post-audit)

Effective

Since 2018 (extended 2020/2021)

🇮🇸

Iceland

Mandatory

Scope

B2G

Authority

Financial Management Authority (FJS)

Format

Peppol BIS Billing 3.0 / TS-236 (national CIUS)

Network

4-corner (Peppol)

Effective

B2G mandatory since 1 Jan 2020 (public sector via Peppol)

🇮🇳

India

Mandatory

Scope

B2B, exports above turnover threshold

Authority

GSTN / NIC IRP

Format

GST e-Invoice JSON (Schema INV-01)

Network

Y-model (IRP)

Effective

Phased since Oct 2020; threshold 5cr from 2023

🇮🇩

Indonesia

Mandatory

Scope

B2B

Authority

DGT

Format

e-Faktur XML

Network

Y-model (e-Faktur / Coretax)

Effective

Since 2016

🇮🇷

Iran

Mandatory

Scope

B2B, B2C (legal entities and progressively natural-person businesses)

Authority

Iranian National Tax Administration (INTA)

Format

Moadian structured e-invoice with unique tax ID generated via certified tax memory

Network

Centralised government platform (Moadian taxpayer portal)

Effective

Store Terminals and Taxpayers System Law 2019; phased mandatory issuance via Moadian from late 2022 (listed companies), extended to legal entities in 2023 and other businesses from 2024

🇮🇶

Iraq

Planning

Scope

None (under study)

Authority

General Commission for Taxes (GCT), Ministry of Finance

Format

N/A

Network

N/A

Effective

No e-invoicing mandate; digital tax transformation programme under way, e-invoicing under study without timeline

🇮🇪

Ireland

Upcoming

Scope

B2G optional; B2B phased from Nov 2028

Authority

Revenue / OGP

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Phase 1: large corporates 1 Nov 2028; all VAT-registered Nov 2029; ViDA Jul 2030

🇮🇱

Israel

Mandatory

Scope

B2B above threshold

Authority

Israel Tax Authority

Format

JSON (Allocation Number)

Network

Y-model (Allocation Number system)

Effective

Phased May 2024 - Jun 2026 by invoice amount

🇮🇹

Italy

Mandatory

Scope

B2G, B2B, B2C

Authority

Agenzia delle Entrate (SDI)

Format

FatturaPA XML

Network

Y-model (centralized clearance)

Effective

Since 2014 (B2G) / 2019 (B2B-B2C)

🇯🇲

Jamaica

Planning

Scope

TBD (GCT transactions under discussion)

Authority

Tax Administration Jamaica (TAJ)

Format

N/A

Network

N/A

Effective

Under public debate since the March 2026 Budget Debate; no program or dates adopted

🇯🇵

Japan

Mandatory

Scope

Qualified Invoice System (B2B)

Authority

NTA

Format

JP PINT (Peppol)

Network

4-corner (Peppol JP PINT)

Effective

Oct 2023

🇯🇴

Jordan

Mandatory

Scope

B2B, B2C (phased mandate live since 2025)

Authority

ISTD

Format

JoFotara XML/JSON

Network

Y-model (JoFotara)

Effective

Voluntary 2023; phased mandate from 2025

🇰🇿

Kazakhstan

Mandatory

Scope

B2G, B2B, B2C

Authority

State Revenue Committee (SRC)

Format

IS ESF XML

Network

Y-model (centralised clearance)

Effective

Mandatory for all VAT payers since 2019; expanded Jan 2026

🇰🇪

Kenya

Mandatory

Scope

B2G, B2B, B2C

Authority

KRA

Format

TIMS / eTIMS

Network

Hybrid (TIMS device-based + eTIMS digital)

Effective

Universal phased from 2023

🇰🇮

Kiribati

No initiative

Scope

None

Authority

Kiribati Tax Office, Ministry of Finance and Economic Development

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇽🇰

Kosovo

Mandatory

Scope

B2C (fiscal coupons via fiscal devices/software); no structured e-invoicing mandate

Authority

Tax Administration of Kosovo (TAK / ATK)

Format

Fiscal coupon data via certified fiscal devices/Electronic Fiscal Software; no national e-invoice format

Network

Y-model (fiscal devices/EFS reporting to TAK servers)

Effective

Hardware fiscal devices long established; Administrative Instruction (MoF) No. 01/2026 introduces certified Electronic Fiscal Software (EFS) and electronic-only fiscalization of tax blocks

🇰🇼

Kuwait

Planning

Scope

None (exploratory)

Authority

Ministry of Finance (MoF) / Kuwait Tax Authority

Format

N/A

Network

N/A

Effective

No mandate or confirmed dates; e-invoicing explored alongside stalled VAT plans

🇰🇬

Kyrgyzstan

Mandatory

Scope

B2B, B2G (VAT payers and general-regime taxpayers); ETTN e-waybills for goods

Authority

State Tax Service of the Kyrgyz Republic (STS)

Format

Structured e-document via ESF/ETTN portals (esf.salyk.kg)

Network

Centralised government platform (esf.salyk.kg), interoperable within EAEU trade

Effective

ESF e-invoices mandatory for VAT payers and general-regime taxpayers since 2022; ETTN e-waybills phased from May 2022 (oil sector), all remaining taxpayers May 2023; medicines from Jan 2027

🇱🇦

Laos

Planning

Scope

TBD (platform launched, obligations not yet defined)

Authority

Tax Department, Ministry of Finance (MoF)

Format

N/A (E-Tax Invoice platform, specifications TBD)

Network

TBD

Effective

E-Tax Invoice system officially launched 29 May 2026 under the revenue modernisation plan 2026-2030; mandate timeline TBD

🇱🇻

Latvia

Mandatory

Scope

B2G (live) + B2B (1 Jan 2028)

Authority

VID

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

B2G Jan 2025; B2B postponed to 1 Jan 2028

🇱🇧

Lebanon

No initiative

Scope

None

Authority

Ministry of Finance (MoF) - tax administration

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇱🇸

Lesotho

Mandatory

Scope

B2B, B2C (VAT-registered vendors; Commissioner-General may mandate Electronic Billing Systems)

Authority

Revenue Services Lesotho (RSL)

Format

Structured e-invoice via Lekuka platform with QR code verification

Network

Y-model (central Lekuka platform)

Effective

VAT (E-Invoicing) Regulations 2026 (Legal Notice No. 25 of 2026) promulgated 27 March 2026, in operation from 1 April 2026; piloting started 2025

🇱🇷

Liberia

Planning

Scope

TBD (linked to upcoming VAT)

Authority

Liberia Revenue Authority (LRA)

Format

N/A (to be defined)

Network

TBD

Effective

E-invoicing under development as part of the GST-to-VAT transition (targeted around 2026-2027); no binding dates

🇱🇾

Libya

No initiative

Scope

None

Authority

Libyan Tax Authority (Maslahat al-Dara'ib)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇱🇮

Liechtenstein

Voluntary

Scope

B2G receiving obligation only (QR-bill shared with CH)

Authority

National Administration / Tax Administration

Format

QR-bill, Peppol BIS

Network

No national platform; QR-bill for payments

Effective

B2G; QR-bill for LI IBAN payments

🇱🇹

Lithuania

Mandatory

Scope

B2G

Authority

STI / VMI

Format

Peppol BIS / EN 16931 (via SABIS)

Network

4-corner (Peppol) + SABIS portal

Effective

B2G since 2017

🇱🇺

Luxembourg

Mandatory

Scope

B2G

Authority

CTIE

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Phased 2022-2023

🇲🇬

Madagascar

Planning

Scope

B2B, B2G, B2C (all taxpayers, incl. VAT-exempt operations)

Authority

DGI (Direction Generale des Impots)

Format

TBD (technical specifications not yet published)

Network

Y-model (central DGI platform, planned)

Effective

TBC - phased from central platform launch (large: +6 months, medium: +1 year, small/micro: +2 years)

🇲🇼

Malawi

Mandatory

Scope

B2B, B2C (all VAT-registered taxpayers)

Authority

Malawi Revenue Authority (MRA)

Format

Electronic Invoicing System (EIS) structured invoices; previously EFD fiscal receipts

Network

Y-model (MRA EIS platform)

Effective

EFDs mandatory for VAT taxpayers since 2014; new Electronic Invoicing System (EIS) mandatory from 1 May 2026 after postponements from 1 Nov 2025 and 1 Feb 2026

🇲🇾

Malaysia

Mandatory

Scope

B2G, B2B, B2C - businesses with turnover > RM1M

Authority

LHDN / IRBM

Format

MyInvois XML / JSON (UBL 2.1)

Network

Y-model (MyInvois)

Effective

Aug 2024 (>RM100M) / Jan 2025 (>RM25M) / Jul 2025 (>RM5M) / Jan 2026 (RM1M-5M, full enforcement 1 Jan 2027)

🇲🇻

Maldives

Planning

Scope

TBD (large taxpayers first per MIRA strategy)

Authority

Maldives Inland Revenue Authority (MIRA)

Format

N/A (system modeled on international standards, details TBD)

Network

TBD

Effective

MIRA Strategic Plan 2025-2028 commits to an e-invoicing rollout linking taxpayer billing software to MIRA for real-time validation, targeting 90% adoption among large taxpayers by end-2027; no binding mandate dates yet

🇲🇱

Mali

No initiative

Scope

None

Authority

Direction Generale des Impots (DGI Mali)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇲🇹

Malta

Voluntary

Scope

B2G receiving only

Authority

Ministry for Finance

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Voluntary (authorities must receive since 2019)

🇲🇭

Marshall Islands

No initiative

Scope

None

Authority

Division of Customs, Treasury, Revenue and Taxation, Ministry of Finance

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇲🇷

Mauritania

No initiative

Scope

None

Authority

Direction Generale des Impots (DGI Mauritania)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇲🇺

Mauritius

Mandatory

Scope

B2B, B2C (phased)

Authority

MRA (Mauritius Revenue Authority)

Format

e-invoice JSON/XML via EBS (IRN + QR)

Network

Y-model (EBS)

Effective

15 May 2024 (turnover > MUR 100M); threshold lowered to MUR 80M (2025-26 Budget)

🇲🇽

Mexico

Mandatory

Scope

B2G, B2B, B2C

Authority

SAT

Format

CFDI 4.0 XML

Network

Y-model via PAC intermediaries

Effective

Since 2014 (CFDI 3.x); 4.0 from 2022

🇫🇲

Micronesia (Federated States)

No initiative

Scope

None

Authority

Customs and Tax Administration Division, Department of Finance and Administration

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇲🇩

Moldova

Mandatory

Scope

B2G (mandatory); B2B mandatory from 1 Oct 2026

Authority

State Tax Service (SFS)

Format

e-Factura XML

Network

Y-model (centralised clearance)

Effective

Voluntary since 2014; B2G mandatory since 2023; B2B from 1 Oct 2026 (pilot since Jan 2026)

🇲🇨

Monaco

Upcoming

Scope

B2B (via the French regime, for Monegasque entities with French VAT registration)

Authority

Direction des Services Fiscaux (Monaco); French DGFiP for the e-invoicing regime

Format

EN 16931 formats of the French mandate (Factur-X, UBL, CII)

Network

French Y-model (accredited platforms - PDPs - around the public portal)

Effective

French mandate: receive from 1 Sep 2026 (all), issue from 1 Sep 2026 (large/mid-size) and 1 Sep 2027 (SMEs/micro)

🇲🇳

Mongolia

Mandatory

Scope

B2C and B2B (fiscal receipts and e-invoices via ebarimt)

Authority

Mongolian Tax Administration / General Department of Taxation (MTA)

Format

ebarimt POS API (JSON) with QR-coded receipts

Network

Centralised government receipt platform (ebarimt.mn)

Effective

ebarimt fiscal receipt system mandatory since 1 Jan 2016; upgraded ebarimt 3.0 platform and POS API rolled out from 2023

🇲🇪

Montenegro

Mandatory

Scope

B2C and B2B (fiscalisation of cash and non-cash transactions); structured e-invoicing not yet mandated

Authority

Tax Administration of Montenegro (Poreska uprava Crne Gore)

Format

Fiscalization XML messages to the tax authority; no national e-invoice format yet

Network

Y-model (real-time fiscal service of the Tax Administration)

Effective

Real-time electronic fiscalization in force since 2021 (cash from 1 Jan 2021, non-cash from 1 Jun 2021); B2B/B2G e-invoicing platform under discussion for 2026+

🇲🇦

Morocco

Planning

Scope

B2B

Authority

DGI

Format

UBL 2.1 / CII (planned)

Network

TBD

Effective

Pilot 2025-26 completed; phased mandate from 2026 (binding dates TBC)

🇲🇿

Mozambique

Mandatory

Scope

B2B, B2C (VAT-registered taxpayers - certified software and monthly invoice data reporting; e-invoicing itself not yet mandated)

Authority

Autoridade Tributaria de Mocambique (AT/MTA)

Format

Invoices from AT-certified invoicing software; SAF-T (MZ) file planned

Network

N/A (periodic file upload to AT portal)

Effective

Monthly electronic reporting of all issued invoices mandatory from May 2025; AT software certification regime in force; SAF-T implementation proposed for 2026

🇲🇲

Myanmar

No initiative

Scope

None

Authority

Internal Revenue Department (IRD), Ministry of Planning and Finance

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇳🇦

Namibia

Planning

Scope

B2B, B2C, B2G planned (all VAT-registered persons, local and foreign)

Authority

Namibia Revenue Agency (NamRA)

Format

N/A (to be defined; near real-time transmission to ITAS planned)

Network

Y-model (planned, via ITAS)

Effective

Originally targeted April 2026; 2026 Budget revised to a phased rollout over FY2026/27-2028/29, with the mandate now expected 2028 or later

🇳🇷

Nauru

No initiative

Scope

None

Authority

Nauru Revenue Office, Department of Finance

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇳🇵

Nepal

Mandatory

Scope

B2B, B2C (e-billing above turnover thresholds; real-time CBMS sync for large taxpayers)

Authority

Inland Revenue Department (IRD)

Format

N/A (invoices issued from IRD-certified e-billing software)

Network

Y-model (certified software to central CBMS)

Effective

Electronic Billing Procedure in force since 2017; IRD-approved e-billing software required above NPR 100 million turnover (NPR 50 million for hotels/restaurants); real-time CBMS integration for large taxpayers, with the e-billing threshold lowered from NPR 250 million to NPR 200 million in 2026

🇳🇱

Netherlands

Mandatory

Scope

B2G

Authority

Logius

Format

Peppol BIS / UBL-OHNL

Network

4-corner (Peppol)

Effective

B2G since 2017

🇳🇿

New Zealand

Mandatory

Scope

B2G

Authority

MBIE

Format

Peppol PINT A-NZ

Network

4-corner (Peppol)

Effective

B2G live since 2022; expanded agency obligations from 1 Jan 2026

🇳🇮

Nicaragua

Planning

Scope

None

Authority

Direccion General de Ingresos (DGI)

Format

N/A

Network

N/A

Effective

No mandate or confirmed dates; e-invoicing and tax-intelligence project under development with IDB support

🇳🇪

Niger

Mandatory

Scope

B2B, B2G, B2C (VAT taxpayers under real and simplified real regimes)

Authority

Direction Generale des Impots (DGI Niger)

Format

Certified invoice (facture certifiee) with SECeF/DGI code and QR code

Network

Certified invoicing systems (SFE + MCF/UF) connected to the DGI; e-SECeF web platform

Effective

Mandatory since 1 September 2021 (Finance Laws 2020/2021); free e-SECeF platform available since 2023

🇳🇬

Nigeria

Mandatory

Scope

B2B, B2C

Authority

FIRS

Format

FIRSMBS / Merchant Buyer Solution

Network

Y-model (FIRS MBS)

Effective

Large taxpayers (>= NGN 5bn): 1 Nov 2025 / all taxable persons: 1 Jan 2026

🇰🇵

North Korea

No initiative

Scope

None

Authority

Ministry of Finance (state budget system); no market-style tax administration

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇲🇰

North Macedonia

Upcoming

Scope

B2G, B2B (planned)

Authority

Public Revenue Office (PRO/UJP)

Format

XML/UBL (EN 16931-aligned) via central PRO platform

Network

TBD (centralised, likely)

Effective

Pilot since 1 Jan 2026; mandatory for all VAT-registered from 1 Oct 2026

🇳🇴

Norway

Mandatory

Scope

B2G

Authority

DFO

Format

EHF (Peppol BIS)

Network

4-corner (Peppol)

Effective

B2G since 2012

🇴🇲

Oman

Upcoming

Scope

B2B phased: 100 large VAT payers first, then all VAT-registered; government entities 2028

Authority

Oman Tax Authority

Format

Peppol PINT (UBL 2.1 / EN16931 with Oman extensions)

Network

5-corner (Peppol)

Effective

Phase 1 Aug 2026 (100 large companies); all large Feb 2027; all VAT payers Aug 2027; government 2028

🇵🇰

Pakistan

Mandatory

Scope

B2B, B2C (sectoral, phased)

Authority

FBR (Federal Board of Revenue)

Format

JSON/XML via FBR system (QR + digital signature)

Network

Y-model (FBR central system)

Effective

Phased go-lives from 2025 (corporate/large taxpayers first); smaller tiers through 2026, deadlines extended several times

🇵🇼

Palau

No initiative

Scope

None

Authority

Bureau of Revenue and Taxation, Ministry of Finance

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇵🇸

Palestine

No initiative

Scope

None

Authority

Ministry of Finance - tax administration (income tax, VAT and customs departments)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇵🇦

Panama

Mandatory

Scope

B2G, B2B, B2C

Authority

DGI

Format

FE Panama XML

Network

Y-model (SFEP direct or via PAC)

Effective

Universal from 2022

🇵🇬

Papua New Guinea

Planning

Scope

GST-registered businesses (planned, phased rollout starting with point-of-sale sectors)

Authority

Internal Revenue Commission (IRC)

Format

Electronic fiscal receipts via TaxCore-based GST Monitoring System (planned)

Network

GMS (TaxCore) - planned

Effective

No binding dates; contract awarded 2025, gradual rollout under IRC guidance

🇵🇾

Paraguay

Mandatory

Scope

B2G, B2B, B2C (phased rollout continuing through Sep 2027)

Authority

DNIT (formerly SET)

Format

KuDE / DE XML

Network

Y-model (SIFEN)

Effective

Phased since 2022; remaining groups Jun 2026 - Sep 2027

🇵🇪

Peru

Mandatory

Scope

B2G, B2B, B2C

Authority

SUNAT

Format

UBL 2.1 (PE profile)

Network

Y-model (with OSE intermediaries)

Effective

Phased; universal in 2022

🇵🇭

Philippines

Mandatory

Scope

B2B (pilot taxpayers live; e-commerce and large taxpayers by 31 Dec 2026)

Authority

BIR

Format

JSON via EIS

Network

Hybrid (EIS centralised reporting)

Effective

Pilot since 2022; structured e-invoicing deadline 31 Dec 2026 (RR 11-2025 / RR 26-2025)

🇵🇱

Poland

Mandatory

Scope

B2B + B2G via KSeF

Authority

Ministry of Finance (KSeF)

Format

FA(2) XML (FA(3) planned)

Network

Y-model (centralized clearance)

Effective

1 Feb 2026 large (>PLN 200M) / 1 Apr 2026 others / 1 Jan 2027 micro-entrepreneurs

🇵🇹

Portugal

Mandatory

Scope

B2G (all suppliers)

Authority

Autoridade Tributaria

Format

CIUS-PT / SAF-T PT + ATCUD + QR code

Network

Hybrid (post-audit + transactional reporting)

Effective

B2G: large since 2021 / SME-micro since Jan 2026

🇶🇦

Qatar

Planning

Scope

B2B, B2G (draft)

Authority

General Tax Authority (GTA) / Ministry of Finance

Format

TBD

Network

TBD (clearance/CTC likely)

Effective

Draft law + executive regulations approved by Cabinet (6 May 2026)

🇷🇴

Romania

Mandatory

Scope

B2G, B2B, B2C

Authority

ANAF

Format

UBL 2.1 (RO_CIUS)

Network

Y-model (centralized clearance)

Effective

Jul 2024 (B2B) / Jan 2025 (B2C)

🇷🇺

Russia

Mandatory

Scope

B2B for traceable goods; voluntary for other B2B; B2G via state procurement systems

Authority

Federal Tax Service (FTS / FNS)

Format

Universal Transfer Document (UPD/UTD) XML per FTS orders

Network

4-corner via FTS-accredited EDO operators

Effective

E-invoicing mandatory for goods subject to the national traceability system since 1 Jul 2021 (Federal Law No. 371-FZ); voluntary otherwise

🇷🇼

Rwanda

Mandatory

Scope

B2G, B2B, B2C

Authority

RRA (Rwanda Revenue Authority)

Format

EBM / EIS (Electronic Invoicing System)

Network

Y-model (EBM/EIS device + software)

Effective

Mandatory since 2021 (universal)

🇰🇳

Saint Kitts and Nevis

Voluntary

Scope

None (e-invoices permitted, not mandated)

Authority

Inland Revenue Department (IRD)

Format

N/A

Network

N/A

Effective

No e-invoicing mandate; no announced plans as of June 2026

🇱🇨

Saint Lucia

Voluntary

Scope

None (e-invoices permitted B2G, B2B, B2C)

Authority

Inland Revenue Department (IRD)

Format

N/A

Network

N/A

Effective

No e-invoicing mandate; no announced plans as of June 2026

🇻🇨

Saint Vincent and the Grenadines

Voluntary

Scope

None (e-invoices permitted, not mandated)

Authority

Inland Revenue Department (IRD)

Format

N/A

Network

N/A

Effective

No e-invoicing mandate; e-tax filing expanded May 2025

🇼🇸

Samoa

Mandatory

Scope

VAGST-registered businesses designated by the Ministry (phased rollout)

Authority

Ministry of Customs and Revenue (MCR)

Format

Fiscal invoices with QR code issued via accredited devices on TaxCore platform

Network

TIMS (TaxCore) - direct transmission to MCR

Effective

Since November 2020 (Tax Administration (Tax Invoice Monitoring System) Regulations 2020), phased

🇸🇲

San Marino

Mandatory

Scope

Cross-border B2B with Italy (imports and exports of goods, plus services via SDI)

Authority

Ufficio Tributario - Segreteria di Stato per le Finanze e il Bilancio

Format

FatturaPA XML (Italian national format)

Network

4-corner (HUB-SM interconnected with Italy's SDI)

Effective

Voluntary phase 1 Oct 2021 - 30 Jun 2022; mandatory since 1 Jul 2022

🇸🇹

Sao Tome and Principe

No initiative

Scope

None

Authority

Direccao dos Impostos (Tax Directorate)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇸🇦

Saudi Arabia

Mandatory

Scope

B2G, B2B, B2C

Authority

ZATCA

Format

XML / PDF/A-3 with embedded XML (UBL 2.1 KSA)

Network

Y-model (FATOORA platform)

Effective

Phase 1 Dec 2021; Phase 2 waves Jan 2023 -> ongoing (Wave 24 to Jun 2026)

🇸🇳

Senegal

Planning

Scope

B2B, B2G

Authority

DGID (Direction Generale des Impots et des Domaines)

Format

Peppol BIS Billing 3.0 (UBL) announced

Network

Clearance (planned)

Effective

e-invoicing legislation adopted; rollout in progress

🇷🇸

Serbia

Mandatory

Scope

B2G, B2B (+ B2C VAT pre-recording)

Authority

Ministry of Finance (Poreska uprava)

Format

UBL 2.1 (Serbian e-Faktura schema)

Network

Y-model (centralised clearance via SEF)

Effective

B2G since May 2022; B2B since 1 Jan 2023

🇸🇨

Seychelles

No initiative

Scope

None

Authority

Seychelles Revenue Commission (SRC)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇸🇱

Sierra Leone

Mandatory

Scope

B2C, B2B (GST-registered businesses)

Authority

National Revenue Authority (NRA)

Format

ECR fiscal receipts/invoices signed by a Sales Data Controller

Network

ECR devices (CIS + SDC) connected to the NRA central server

Effective

Finance Act 2020 mandate; ECR Regulations 2021; rollout and enforcement from 2021-2022

🇸🇬

Singapore

Mandatory

Scope

B2B (InvoiceNow) - phased rollout to all GST-registered by Apr 2031

Authority

IRAS / IMDA

Format

Peppol PINT-SG

Network

5-corner (Peppol 4-corner + IRAS)

Effective

Nov 2025 newly incorp / Apr 2026 new GST / Apr 2028-2031 existing GST

🇸🇰

Slovakia

Upcoming

Scope

B2G (live), B2B (1 Jan 2027)

Authority

Financna sprava

Format

Peppol BIS / national XML

Network

5-corner (Peppol)

Effective

B2B domestic: 1 January 2027

🇸🇮

Slovenia

Mandatory

Scope

B2G (live); B2B planned 2028

Authority

UJP

Format

eSlog 2.0

Network

4-corner + UJP hub

Effective

B2G since 2015; B2B mandatory 1 Jan 2028 (law adopted Oct 2025)

🇸🇧

Solomon Islands

No initiative

Scope

None

Authority

Inland Revenue Division (IRD), Ministry of Finance and Treasury

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇸🇴

Somalia

No initiative

Scope

None

Authority

Inland Revenue Department, Ministry of Finance (MoF)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇿🇦

South Africa

Planning

Scope

B2B, B2G (framework legislated)

Authority

SARS

Format

TBD (structured e-invoice, EN-style)

Network

5-corner (Peppol exchange + SARS Central Tax Hub)

Effective

Legal framework live 1 Apr 2026; mandate dates TBD

🇰🇷

South Korea

Mandatory

Scope

B2G, B2B

Authority

NTS

Format

XML e-Tax Invoice

Network

Y-model

Effective

Since 2011 (corporates)

🇸🇸

South Sudan

Voluntary

Scope

B2B, B2G (voluntary e-invoice generation via SSRA eTax portal; e-tax system use ordered for government payments)

Authority

South Sudan Revenue Authority (SSRA, statutory National Revenue Authority)

Format

Portal-generated e-invoice with verification reference (eTax platform)

Network

Government eTax portal

Effective

SSRA eTax platform with free e-invoice generation and public e-invoice verification live (rolled out from 2021 electronic tax system, expanded 2024-2025); no general e-invoicing mandate

🇪🇸

Spain

Upcoming

Scope

B2G (live), B2B (Crea y Crece) + VeriFactu

Authority

AEAT

Format

Facturae XML, UBL, CII

Network

4-corner / hybrid (private platforms + AEAT public solution)

Effective

VeriFactu: Jan 2027 (companies) / Jul 2027 (self-employed); B2B large (>EUR 8M): ~Oct 2027 / B2B all: ~Oct 2028 (12/24 months after Ministerial Order)

🇱🇰

Sri Lanka

Upcoming

Scope

B2B, B2C (phased: exporters first, then all VAT-registered, finally B2C POS)

Authority

Inland Revenue Department (IRD)

Format

Structured invoice data via secure Web API to RAMIS (final format TBD); new standardised VAT tax invoice format from 1 April 2026

Network

Y-model (taxpayer systems to central RAMIS platform)

Effective

National e-invoicing launched under Budget 2026; pilot with Web API integration live in 2026 (tea auction data flowing to RAMIS from 1 May 2026); Phase 1 export-oriented VAT enterprises, Phase 2 all VAT-registered persons, Phase 3 B2C via POS; full rollout targeted by end-2026

🇸🇩

Sudan

Planning

Scope

B2B, B2C envisaged (real-time invoice reporting to the Tax Authority); no binding scope defined

Authority

Sudan Taxation Chamber (Tax Authority), Ministry of Finance and Economic Planning

Format

Electronic invoices reported in real time to the Tax Authority (format TBD)

Network

Central Tax Authority system (planned)

Effective

E-invoicing project advanced before the 2023 war; system restored and rollout resumed in 2025-2026 with a plan submitted to the Ministry of Finance; no confirmed binding dates

🇸🇷

Suriname

Planning

Scope

B2G, B2B, B2C (per draft framework reported by EY tracker; B2G first)

Authority

Belastingdienst Suriname (Tax Administration)

Format

N/A (EU-standard alignment reported)

Network

N/A

Effective

Draft law reported in preparation as of 2026; no dates confirmed

🇸🇪

Sweden

Mandatory

Scope

B2G

Authority

DIGG

Format

Peppol BIS Billing 3.0

Network

4-corner (Peppol)

Effective

B2G since 2019

🇨🇭

Switzerland

Mandatory

Scope

B2G (B2B voluntary; QR-bill for payments)

Authority

Federal Finance Administration (FFA/EFV)

Format

Peppol BIS / eBill (SIX); QR-bill for payment part

Network

4-corner (Peppol) for B2G; eBill / QR-bill for payments

Effective

B2G > CHF 5,000 electronic since 2016; QR-bill since 2020

🇸🇾

Syria

Planning

Scope

TBD (e-invoicing and QR-coded receipts proposed in draft tax reform)

Authority

Ministry of Finance / General Commission for Taxes and Fees (GCTF)

Format

N/A (to be defined)

Network

N/A

Effective

Draft tax reform law published for consultation July 2025, targeted entry into force from 2026; e-invoicing provisions without confirmed binding dates

🇹🇼

Taiwan

Mandatory

Scope

B2G, B2B, B2C

Authority

MOF

Format

eGUI MIG 4.0 XML

Network

Y-model

Effective

Universal since 2020

🇹🇯

Tajikistan

Mandatory

Scope

B2B, B2G (VAT invoices)

Authority

Tax Committee under the Government of the Republic of Tajikistan

Format

Portal e-document (Tax Committee e-VAT / ITMIS system)

Network

Centralised government portal

Effective

VAT invoices accepted by the tax authorities only in electronic form since 1 Jul 2015; reinforced by the new Tax Code in force from 1 Jan 2022

🇹🇿

Tanzania

Mandatory

Scope

B2G, B2B, B2C

Authority

TRA (Tanzania Revenue Authority)

Format

VFD / EFD fiscal receipts

Network

Device-based fiscalisation + reporting

Effective

Mandatory (EFD/VFD)

🇹🇭

Thailand

Voluntary

Scope

B2B, B2C

Authority

Revenue Department / ETDA

Format

e-Tax Invoice XML / PDF/A-3

Network

Hybrid (4-corner Peppol incoming + ETDA reporting)

Effective

Voluntary; incentives in place

🇹🇱

Timor-Leste

No initiative

Scope

None

Authority

Timor-Leste Tax Authority (Autoridade Tributaria Timor-Leste, ATTL)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇹🇬

Togo

Planning

Scope

B2B (initially, per 2026 Finance Law); paper facture normalisee remains in transition

Authority

Office Togolais des Recettes (OTR)

Format

N/A (certified electronic invoice to be defined)

Network

TBD (OTR-managed system planned)

Effective

2026 Finance Law creates the legal basis for certified e-invoicing; implementation dates and technical rules TBD

🇹🇴

Tonga

No initiative

Scope

None

Authority

Ministry of Revenue and Customs

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇹🇹

Trinidad and Tobago

No initiative

Scope

None

Authority

Inland Revenue Division (IRD), Ministry of Finance

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇹🇳

Tunisia

Mandatory

Scope

Large taxpayers, B2G; all service providers from Jan 2026

Authority

TTN

Format

El Fatoora XML

Network

Y-model (TTN platform)

Effective

Large taxpayers (phased since 2016); all services from 1 Jan 2026

🇹🇷

Turkey

Mandatory

Scope

B2G, B2B, B2C

Authority

GIB

Format

UBL-TR (e-Fatura, e-Arsiv)

Network

Y-model (GIB hub)

Effective

Since 2014 (e-Fatura)

🇹🇲

Turkmenistan

No initiative

Scope

None

Authority

Main State Tax Service of Turkmenistan

Format

N/A

Network

N/A

Effective

N/A

🇹🇻

Tuvalu

No initiative

Scope

None

Authority

Tuvalu Revenue and Customs Department, Ministry of Finance and Economic Development

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇺🇬

Uganda

Mandatory

Scope

B2G, B2B, B2C

Authority

URA (Uganda Revenue Authority)

Format

EFRIS XML/JSON (FDN + QR)

Network

Y-model (EFRIS) + fiscal devices

Effective

Mandatory since 2022

🇺🇦

Ukraine

Mandatory

Scope

B2B, B2G (all VAT payers - electronic VAT/tax invoices)

Authority

State Tax Service of Ukraine (STS)

Format

National XML tax invoice schema

Network

Y-model (state URTI register and STS electronic cabinet)

Effective

Electronic registration of VAT tax invoices in the URTI mandatory since 2015; E-Audit/SAF-T UA platform live 1 Jan 2026

🇦🇪

United Arab Emirates

Upcoming

Scope

B2B + B2G (B2C excluded for now)

Authority

MoF / FTA

Format

Peppol PINT-AE (XML)

Network

5-corner (Peppol DCTCE - Decentralized CTC and Exchange)

Effective

Pilot Jul 2026 / Phase 1 (>AED 50M): Jan 2027 / Phase 2 (<AED 50M): Jul 2027 / Government: Oct 2027

🇬🇧

United Kingdom

Upcoming

Scope

B2G (NHS live since 2022), B2B + B2G universal from Apr 2029

Authority

HMRC / DBT

Format

Peppol BIS Billing 3.0

Network

4-corner (Peppol)

Effective

NHS: live since Jun 2022 / Universal: April 2029

🇺🇸

United States

Voluntary

Scope

No federal mandate

Authority

DBNAlliance / FRB pilot

Format

Peppol BIS / DBN exchange framework

Network

4-corner (DBN exchange framework)

Effective

Voluntary

🇺🇾

Uruguay

Mandatory

Scope

B2G, B2B, B2C

Authority

DGI

Format

CFE XML

Network

Y-model

Effective

Phased 2015-2024; universal for all VAT taxpayers from 1 Jan 2025

🇺🇿

Uzbekistan

Mandatory

Scope

B2B, B2G, B2C

Authority

Tax Committee of the Republic of Uzbekistan (Soliq)

Format

JSON (national e-invoice schema)

Network

Y-model: central state platform (my3.soliq.uz) plus accredited e-document operators

Effective

Mandatory for all taxpayers since 1 Jan 2020; automatic risk-level labeling of e-invoices under Cabinet Resolution No. 830 (Dec 2025) from 2026

🇻🇺

Vanuatu

Mandatory

Scope

VAT-registered businesses (~3,000), phased: large/very large first, then medium, small and micro; B2C e-reporting first

Authority

Department of Customs and Inland Revenue (DCIR), Ministry of Finance and Economic Management

Format

Fiscalised e-invoices/receipts via accredited systems on TaxCore platform

Network

VSMS (TaxCore) - direct transmission to DCIR

Effective

Launched 1 August 2025; mandatory phase from January 2026 (large businesses accredited by 1 July 2026)

🇻🇦

Vatican City (Holy See)

No initiative

Scope

None

Authority

Governorate of Vatican City State (no VAT administration)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇻🇪

Venezuela

Mandatory

Scope

B2B, B2C (digital invoicing for digital-platform sales; fiscal machines for physical retail)

Authority

Servicio Nacional Integrado de Administracion Aduanera y Tributaria (SENIAT)

Format

Digital invoice per Providencia SNAT/2024/000102 (issued via SENIAT-homologated software); no single public XML standard

Network

Three-actor fiscalisation chain (taxpayer - authorised digital printing house - SENIAT)

Effective

Providencias 000102 and 000121 published 19 Dec 2024 (Gaceta Oficial 43.032); certified-software requirement effective 19 Mar 2025; consolidation and audits through 2026

🇻🇳

Vietnam

Mandatory

Scope

B2G, B2B, B2C

Authority

GDT

Format

XML (Decree 123/2020 as amended by Decree 70/2025)

Network

Y-model

Effective

Universal since Jul 2022

🇾🇪

Yemen

No initiative

Scope

None

Authority

Yemen Tax Authority (YTA)

Format

N/A

Network

N/A

Effective

No e-invoicing initiative

🇿🇲

Zambia

Mandatory

Scope

B2B, B2C, B2G (all VAT-registered taxpayers; turnover tax payers via mobile app)

Authority

Zambia Revenue Authority (ZRA)

Format

Smart Invoice structured invoices via certified solutions (online portal, desktop client, mobile app, VSDC/ERP integration)

Network

Y-model (central ZRA Smart Invoice platform)

Effective

Smart Invoice launched 19 March 2024; mandatory for VAT-registered taxpayers from 1 July 2024; penalties from 1 October 2024

🇿🇼

Zimbabwe

Mandatory

Scope

B2B, B2C (all VAT-registered operators)

Authority

Zimbabwe Revenue Authority (ZIMRA)

Format

Fiscal device / virtual fiscal receipts and invoices transmitted to FDMS with QR codes

Network

Y-model (devices report to central FDMS)

Effective

Fiscalisation mandatory since SI 104 of 2010; FDMS real-time transmission rolled out from 2022-2024 (Public Notices 50 and 92 of 2023); buyer-detail transmission and TaRMS-FDMS integration mandatory by 31 May 2025