Global E-Invoicing Atlas

🇦🇷

Argentina

Mandatory

Scope

B2G, B2B, B2C

Authority

AFIP

Format

CAE / CAEA XML

Network

Y-model

Effective

Since 2015 universal

🇦🇺

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

🇧🇭

Bahrain

Planning

Scope

TBD

Authority

NBR

Format

TBD

Network

TBD

Effective

Roadmap announced

🇧🇪

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)

🇧🇴

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

🇧🇷

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)

🇧🇬

Bulgaria

Voluntary

Scope

B2G optional

Authority

NRA

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Voluntary

🇨🇦

Canada

Voluntary

Scope

B2G partial

Authority

CRA / PSPC

Format

Peppol BIS

Network

4-corner (Peppol pilots)

Effective

Voluntary, federal Peppol pilots

🇨🇱

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

🇨🇷

Costa Rica

Mandatory

Scope

B2G, B2B, B2C

Authority

Hacienda

Format

XML v4.4

Network

Y-model

Effective

Universal since 2018

🇭🇷

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

🇨🇾

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

🇩🇰

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

🇩🇴

Dominican Republic

Mandatory

Scope

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

Authority

DGII

Format

e-CF XML

Network

Y-model

Effective

Phased 2024-2026 by taxpayer size

🇪🇨

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

🇪🇪

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

🇫🇮

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 PDP intermediaries)

Effective

Sept 2026 receive (all) / Sept 2026-2027 issue

🇩🇪

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

🇬🇷

Greece

Mandatory

Scope

B2G + transactional reporting

Authority

AADE (myDATA)

Format

myDATA XML, Peppol BIS for B2G

Network

Hybrid (B2G Peppol + myDATA reporting hub)

Effective

B2G since 2023; myDATA since 2021

🇬🇹

Guatemala

Mandatory

Scope

B2G, B2B, B2C

Authority

SAT

Format

FEL XML

Network

Y-model (via Certifiers)

Effective

Universal from 2022

🇭🇺

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)

🇮🇳

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

🇮🇪

Ireland

Voluntary

Scope

B2G optional

Authority

Revenue / OGP

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Voluntary

🇮🇱

Israel

Mandatory

Scope

B2B above threshold

Authority

Israel Tax Authority

Format

JSON (Allocation Number)

Network

Y-model (Allocation Number system)

Effective

Phased 2024-2026 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)

🇯🇵

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

🇰🇪

Kenya

Mandatory

Scope

B2G, B2B, B2C

Authority

KRA

Format

TIMS / eTIMS

Network

Hybrid (TIMS device-based + eTIMS digital)

Effective

Universal phased from 2023

🇱🇻

Latvia

Mandatory

Scope

B2G + B2B (live since Jan 2026)

Authority

VID

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

B2B mandate Jan 2026

🇱🇹

Lithuania

Mandatory

Scope

B2G

Authority

STI / VMI

Format

eSaskaita / Peppol BIS

Network

4-corner (Peppol) + eSaskaita portal

Effective

B2G since 2017

🇱🇺

Luxembourg

Mandatory

Scope

B2G

Authority

CTIE

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

Phased 2022-2023

🇲🇾

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)

🇲🇹

Malta

Mandatory

Scope

B2G

Authority

Ministry for Finance

Format

Peppol BIS

Network

4-corner (Peppol)

Effective

B2G since 2019

🇲🇽

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

🇲🇦

Morocco

Voluntary

Scope

B2B

Authority

DGI

Format

TBD

Network

TBD

Effective

Roadmap aligning with regional moves

🇳🇱

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

🇳🇬

Nigeria

Upcoming

Scope

B2B, B2C

Authority

FIRS

Format

FIRSMBS / Merchant Buyer Solution

Network

Y-model (FIRS MBS)

Effective

Phased pilot 2024-2025

🇳🇴

Norway

Mandatory

Scope

B2G

Authority

DFO

Format

EHF (Peppol BIS)

Network

4-corner (Peppol)

Effective

B2G since 2012

🇴🇲

Oman

Planning

Scope

TBD

Authority

Oman Tax Authority

Format

TBD (likely Peppol-aligned)

Network

TBD (5-corner likely)

Effective

Pilot announced 2024-2025

🇵🇦

Panama

Mandatory

Scope

B2G, B2B, B2C

Authority

DGI

Format

FE Panama XML

Network

Y-model (SFEP direct or via PAC)

Effective

Universal from 2022

🇵🇾

Paraguay

Mandatory

Scope

B2G, B2B, B2C (phased rollout 2023-2025 completed)

Authority

SET

Format

KuDE / DE XML

Network

Y-model (SIFEN)

Effective

Phased 2023-2025

🇵🇪

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 (top 100 + exporters live; expansion ongoing)

Authority

BIR

Format

JSON via EIS

Network

Hybrid (EIS centralised reporting)

Effective

Phased; expansion ongoing

🇵🇱

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, B2B (large)

Authority

Autoridade Tributaria

Format

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

Network

Hybrid (post-audit + transactional reporting)

Effective

B2G live; B2B partial

🇷🇴

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)

🇸🇦

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)

🇸🇬

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

Planning

Scope

B2G + B2B (planned)

Authority

Financna sprava

Format

Peppol BIS / national XML

Network

Y-model (planned)

Effective

Mandate postponed - new timeline expected

🇸🇮

Slovenia

Mandatory

Scope

B2G

Authority

UJP

Format

eSlog 2.0

Network

4-corner + UJP hub

Effective

B2G since 2015

🇿🇦

South Africa

Planning

Scope

TBD

Authority

SARS

Format

TBD

Network

TBD

Effective

Discussion paper - mandate planned

🇰🇷

South Korea

Mandatory

Scope

B2G, B2B

Authority

NTS

Format

XML e-Tax Invoice

Network

Y-model

Effective

Since 2011 (corporates)

🇪🇸

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 / B2B large (>EUR 8M): Jul 2027 / B2B all: Jul 2028

🇸🇪

Sweden

Mandatory

Scope

B2G

Authority

DIGG

Format

Peppol BIS Billing 3.0

Network

4-corner (Peppol)

Effective

B2G since 2019

🇹🇼

Taiwan

Mandatory

Scope

B2G, B2B, B2C

Authority

MOF

Format

eGUI MIG 4.0 XML

Network

Y-model

Effective

Universal since 2020

🇹🇭

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

🇹🇳

Tunisia

Mandatory

Scope

Large taxpayers

Authority

TTN

Format

El Fatoora XML

Network

Y-model (TTN platform)

Effective

Mandatory for large taxpayers

🇹🇷

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)

🇦🇪

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

Universal phased 2015-2024

🇻🇳

Vietnam

Mandatory

Scope

B2G, B2B, B2C

Authority

GDT

Format

XML (Decree 123/2020)

Network

Y-model

Effective

Universal since Jul 2022