Compliance · E-Invoicing

Global E-Invoicing Roadmap

Year-by-year and quarter-by-quarter timeline of past, current and upcoming e-invoicing milestones worldwide.

From Brazil's pioneering NF-e in 2008 to ViDA's 2030 EU convergence, this timeline tracks the structural milestones shaping global e-invoicing. Use it to plan ERP rollouts, NetSuite localizations and compliance programs.

Live / Mandatory Upcoming Planning EU ViDA milestone

2008

Brazil

NF-e mandatory rollout begins

First nationwide clearance-style e-invoicing model.

2011

South Korea

e-Tax Invoice mandatory for corporates

Hometax-based real-time reporting, one of the earliest mandates.

2012

Norway

B2G EHF/Peppol mandatory

Norway becomes a Peppol pioneer with mandatory EHF e-invoicing for the public sector.

2014

Mexico

CFDI universal mandate

CFDI 3.x mandatory across all taxpayers via PAC clearance.

Turkey

e-Fatura mandatory for large taxpayers

GIB e-Fatura clearance system live; later extended to e-Arsiv, e-Defter, e-Irsaliye.

Italy

B2G e-invoicing via SDI live

SDI/FatturaPA mandatory for invoices to Italian public administrations.

Chile

SII clearance phased rollout

DTE XML clearance mandatory for large taxpayers; universal coverage by 2018.

2015

Argentina

Universal e-invoicing (CAE)

AFIP CAE clearance becomes mandatory for all taxpayers.

2016

Indonesia

e-Faktur mandatory

DGT e-Faktur clearance mandatory for VAT-registered businesses.

2017

Netherlands

B2G Peppol mandatory

All central government bodies must accept Peppol BIS / UBL e-invoices via Digipoort.

Spain

SII real-time VAT books

Suministro Inmediato de Informacion (SII) mandatory for large taxpayers.

2018

Hungary

NAV Online Invoice real-time reporting

Real-time reporting to NAV mandatory for B2B invoices above HUF 100k.

Costa Rica

Hacienda universal e-invoicing

Comprobantes Electronicos clearance mandatory for all VAT taxpayers.

2019

Italy

Universal B2B/B2C SDI mandate

First EU country with full domestic B2B + B2C e-invoicing via SDI.

Colombia

DIAN mandatory e-invoicing

UBL 2.1 clearance + CUFE for all VAT-registered businesses.

2020

Taiwan

eGUI MIG 4.0 universal

Taiwan completes universal cloud-based e-invoicing for B2B and B2C transactions.

India

GST e-Invoice phased rollout

IRP (Invoice Registration Portal) mandate begins for largest taxpayers.

2021

Egypt

ETA e-Invoicing phased rollout

Egyptian Tax Authority clearance mandatory for large taxpayers; B2C e-Receipt added later.

Saudi Arabia

ZATCA Phase 1 (Generation) live

Mandatory structured e-invoicing & e-receipts (issuance phase).

Greece

myDATA mandatory

Real-time transactional reporting to AADE for all businesses.

2022

Ecuador

SRI universal e-invoicing

Servicio de Rentas Internas clearance becomes mandatory for all VAT taxpayers.

United Kingdom

NHS Peppol mandatory for suppliers (Jun 2022)

All NHS suppliers must send structured Peppol BIS 3.0 e-invoices over the Peppol network, often enriched with GS1 identifiers.

Vietnam

Universal e-invoicing mandate

Decree 123/2020 mandatory for all VAT taxpayers.

2023

Saudi Arabia

ZATCA Phase 2 wave 1 (Integration)

API integration with FATOORA platform begins (turnover > SAR 3bn).

Kenya

TIMS / eTIMS rollout

Trader Invoice Management System validation mandatory for all VAT-registered traders.

Japan

Qualified Invoice System (QIS) live

Registered-issuer numbers mandatory; Peppol JP PINT adopted for digital exchange.

2024

Israel

Allocation Number system live (May 2024)

Threshold-based clearance: invoices need ITA allocation number to claim VAT.

Romania

B2B e-Factura mandatory (Jul 2024)

All B2B invoices via SPV/UBL clearance. B2C from Jan 2025.

Malaysia

MyInvois rollout begins (Aug 2024)

Phased mandate by turnover; LHDN UUID + QR validation.

Denmark

Bookkeeping Act - Phase 1

Class B/C/D companies must use a certified digital bookkeeping system, effectively requiring e-invoicing capabilities.

2025

Germany

B2B receive obligation (Jan 1, 2025)

All German businesses must be able to receive structured e-invoices (XRechnung/ZUGFeRD).

Romania

B2C e-Factura mandatory (Jan 1, 2025)

Extension of RO e-Factura clearance to consumer transactions.

Estonia

B2B buyer-driven e-invoicing right (Jan 2025)

Buyers can require EN 16931 e-invoices from suppliers.

Singapore

InvoiceNow mandate begins (Nov 2025)

Newly incorporated GST-registered businesses must use Peppol-based InvoiceNow.

2026

Belgium

B2B Peppol mandate (Jan 1, 2026)

Resident B2B exchanges via Peppol BIS Billing 3.0 - 4-corner model.

Latvia

B2B Peppol mandate (Jan 1, 2026)

B2B e-invoicing mandate aligned with regional Peppol model.

Croatia

Fiscalisation 2.0 (Jan 1, 2026)

B2B real-time reporting + e-invoicing extending to all transactions.

Poland

KSeF mandate - large taxpayers (Feb 1, 2026)

Centralized clearance via KSeF for taxpayers with revenue > PLN 200M (~ EUR 46M, ca. 4,200 entities).

Saudi Arabia

ZATCA Phase 2 - Wave 23 (Mar 31, 2026)

Taxpayers with turnover > SAR 750k during 2022-2024 must integrate with FATOORA platform.

Saudi Arabia

ZATCA Phase 2 - Wave 24 (Jun 30, 2026)

Threshold drops to SAR 375k - first time below SAR 750k. Brings thousands of SMEs into the mandatory Phase 2 scope.

Poland

KSeF mandate - all taxpayers (Apr 1, 2026)

Universal KSeF clearance for all VAT taxpayers.

Singapore

InvoiceNow - new GST registrants (Apr 2026)

All new GST-registered businesses join the InvoiceNow 5-corner model.

France

B2B receive obligation - all (Sept 1, 2026)

All French businesses must be able to receive e-invoices via PPF/PDPs.

France

B2B issue + eReporting - large/medium (Sept 1, 2026)

Large and medium-sized companies must issue e-invoices + transmit eReporting (B2C, cross-border, statuses).

UAE

Pilot programme + voluntary adoption (Jul 1, 2026)

Selected businesses (Taxpayer Working Group) test the 5-corner Peppol DCTCE system; voluntary adoption opens for all.

Dominican Republic

e-CF universal phased completion

Final phase of DGII e-CF mandate covering all taxpayer segments.

2027

Germany

B2B issue obligation (Jan 1, 2027)

Issuing e-invoices mandatory for businesses with turnover > EUR 800k.

Poland

KSeF for micro-entrepreneurs (Jan 1, 2027)

Smallest taxpayers join KSeF for both B2B and B2G transactions.

Spain

VeriFactu certified billing software (Jan 2027)

Royal Decree 1007/2023 takes effect: certified billing software with invoice integrity, traceability and immutability. Optional real-time reporting.

UAE

Phase 1 go-live - large taxpayers (Jan 1, 2027)

Businesses with revenue >= AED 50M must be live on the 5-corner network. ASP must be appointed by 31 Jul 2026.

Spain

Crea y Crece B2B mandate - large taxpayers (Jul 2027)

Mandatory B2B Facturae XML for businesses with turnover > EUR 8M (12 months after enabling Ministerial Order). Royal Decree 238/2026 was approved 24 Mar 2026.

France

B2B issue obligation - SMEs (Sept 1, 2027)

SMEs and micro-enterprises must issue e-invoices.

UAE

Phase 2 go-live - smaller taxpayers (Jul 1, 2027)

Businesses with revenue < AED 50M go live. ASP must be appointed by 31 Mar 2027.

UAE

Government entities go-live (Oct 1, 2027)

B2G transactions enter the 5-corner network completing the UAE rollout.

2028

Germany

B2B issue obligation - all (Jan 1, 2028)

Universal issue obligation across all German B2B taxpayers.

Belgium

e-Reporting (5-corner evolution) - Jan 2028

Near-real-time reporting layered on top of the Peppol BIS B2B mandate.

Singapore

InvoiceNow - existing GST <= S$200k (Apr 1, 2028)

First wave of existing GST-registered businesses joins InvoiceNow 5-corner.

Spain

Crea y Crece - all taxpayers (Jul 2028)

Mandate extends to all VAT-registered businesses (24 months after enabling Ministerial Order).

2029

United Kingdom

Universal e-invoicing mandate (Apr 2029)

All VAT invoices (B2B and B2G) must be structured e-invoices over Peppol. Confirmed by Autumn Budget 2025; detailed roadmap at Budget 2026. Real-time reporting NOT introduced alongside.

Singapore

InvoiceNow - existing GST <= S$1M (Apr 1, 2029)

Second wave of existing GST-registered businesses by annual supplies.

2030

Singapore

InvoiceNow - existing GST <= S$4M (Apr 1, 2030)

Third wave of existing GST-registered businesses by annual supplies.

European Union

ViDA Digital Reporting Requirements (Jul 1, 2030)

EU-wide mandatory digital reporting for intra-EU B2B transactions; national systems must converge.

European Union

Mandatory e-invoicing for intra-EU (Jul 1, 2030)

EN 16931 structured e-invoices mandatory for cross-border B2B in 10 days.

2031

Singapore

InvoiceNow - all GST registrants > S$4M (Apr 1, 2031)

Final wave: all remaining GST-registered businesses on the InvoiceNow 5-corner Peppol network.

2035

European Union

Full ViDA convergence (2035)

National pre-existing systems must align with the EU framework.

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