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.

Moldova

e-Factura mandatory for VAT-registered

Centralised real-time clearance via the State Tax Service for B2B and B2G.

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

Switzerland

B2G e-invoicing (> CHF 5,000)

Invoices to the federal administration above CHF 5,000 must be electronic.

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.

Kazakhstan

IS ESF mandatory for all VAT payers

Centralised real-time clearance via the IS ESF platform (State Revenue Committee).

2020

Taiwan

eGUI MIG 4.0 universal

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

Benin

MECeF generalization launched (2020)

DGI began the nationwide rollout of Certified Electronic Invoicing Machines for standardized invoices.

Uzbekistan

Nationwide e-invoicing mandate go-live (1 Jan 2020)

Electronic invoicing became mandatory for all obligated taxpayers across B2G, B2B and B2C transactions.

Bangladesh

EFD rollout begins (Aug 2020)

NBR starts mandatory installation of Electronic Fiscal Devices in designated retail and service sectors.

India

GST e-Invoice phased rollout

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

2021

Rwanda

EBM e-invoicing universal

Certified Electronic Billing Machines / EIS mandatory for VAT and non-VAT traders.

Sierra Leone

ECR Regulations 2021 issued

NRA formalized the Electronic Cash Register framework for GST businesses under the Finance Act 2020 mandate.

Albania

Fiscalization B2G go-live (1 Jan 2021)

Real-time clearance of invoices to public bodies through the CIS became mandatory.

Montenegro

Electronic fiscalization go-live (1 Jan 2021)

Real-time reporting of cash transactions to the Tax Administration became mandatory, extended to non-cash payments from June 2021.

Egypt

ETA e-Invoicing phased rollout

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

Benin

Mandate generalized to all businesses (1 Jul 2021)

All companies required to issue standardized invoices via MECeF devices or the e-MECeF platform.

Cabo Verde

E-invoicing mandate begins (Jul 2021)

Obligation started for importers in July 2021 and large taxpayers in September 2021, with grace periods to November 2021.

Niger

Certified invoicing mandate (1 Sep 2021)

Issuance of certified electronic invoices via SECeF became mandatory for all VAT-registered companies.

Albania

B2B and B2C fiscalization live (Jul-Sep 2021)

Cashless B2B invoices from 1 July 2021 and cash/B2C transactions from 1 September 2021 must be fiscalized via the CIS.

Russia

Traceable goods e-invoicing mandate (1 Jul 2021)

Federal Law No. 371-FZ made e-invoicing via accredited operators mandatory for goods under the national traceability system.

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.

Guinea

Standardized e-invoice reform presented (Dec 2021)

The Ministry of Budget presented the facture electronique normalisee reform included in the General Tax Code.

San Marino

Voluntary HUB-SM/SDI phase (1 Oct 2021)

Electronic invoicing between Italy and San Marino via HUB-SM and SDI began on a voluntary basis.

2022

Ecuador

SRI universal e-invoicing

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

Uganda

EFRIS mandatory (Jan 2022)

Electronic Fiscal Receipting and Invoicing System returns a Fiscal Document Number + QR.

Burundi

EBMS becomes mandatory for VAT taxpayers (2022)

OBR launched the Electronic Billing Management System with mandatory certified billing machines for VAT-registered taxpayers.

Sierra Leone

ECR rollout and enforcement (2022)

Around 3,000 ECR machines installed by early 2022 with compulsory use enforced for GST-registered 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.

Cabo Verde

Mandate extended to all taxpayers (Jun 2022)

By June 2022 all businesses in commercial, industrial, agricultural, fishing, services and rental activities were covered.

Vietnam

Universal e-invoicing mandate

Decree 123/2020 mandatory for all VAT taxpayers.

San Marino

Mandatory e-invoicing with Italy (1 Jul 2022)

FatturaPA e-invoices via HUB-SM/SDI became mandatory for Italy-San Marino trade in goods.

Ghana

E-VAT rollout begins

GRA certified electronic VAT invoices with real-time transmission, phased by size.

Iran

Moadian mandatory for listed companies (Oct 2022)

Stock-exchange-listed companies became the first group required to issue e-invoices through the Moadian system.

2023

Saudi Arabia

ZATCA Phase 2 wave 1 (Integration)

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

Serbia

SEF B2B mandatory (Jan 1, 2023)

Sistem E-Faktura pre-clearance for all resident B2B (B2G live since May 2022).

Mongolia

ebarimt 3.0 platform upgrade (2023)

The General Department of Taxation and FITC rolled out the upgraded ebarimt 3.0 receipt platform and POS API for businesses.

Algeria

Voluntary B2G pilot opens (2023)

Public-contract suppliers allowed to connect voluntarily to the DGI e-invoicing platform.

Kyrgyzstan

ETTN mandatory for all taxpayers (May 2023)

After the oil-sector pilot from May 2022 and a postponed January 2023 deadline, the ETTN e-invoice/waybill obligation was extended to all remaining taxpayers in May 2023.

Kenya

TIMS / eTIMS rollout

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

Burundi

Obligation extended to all bookkeeping taxpayers (Budget Law 2023/24)

Article 179 of the 2023/24 budget law extended mandatory use of approved electronic invoicing machines to all persons subject to simplified or complete accounting.

El Salvador

Phased DTE mandate begins (Jul 2023)

Large taxpayers became the first group obliged to issue Documentos Tributarios Electronicos under the staggered Ministerio de Hacienda schedule.

Bangladesh

Mass EFD deployment contract (Aug 2023)

NBR engages Genex Infosys to install 60,000 EFDs in Dhaka and Chattogram in year one and 300,000 over five years.

Japan

Qualified Invoice System (QIS) live

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

Ethiopia

Nationwide ITAS e-invoicing rollout announced (Oct 2023)

The Ministry of Revenue announced imminent country-wide implementation of the e-invoicing platform built on ITAS after years of piloting.

Zimbabwe

FDMS compliance notices (2023)

Public Notices 50 and 92 of 2023 required VAT operators to interface fiscal devices with the new FDMS.

Iran

Extension to legal entities (2023)

Obligation extended to all legal entities during 2023, with natural-person businesses following from 2024.

2024

Zambia

Smart Invoice launched (19 Mar 2024)

ZRA launched the Smart Invoice electronic invoicing system replacing legacy EFDs.

Israel

Allocation Number system live (May 2024)

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

Chad

FEN officially launched (27 Jun 2024)

The Finance Minister launched the standardized electronic invoice platform to modernize invoicing and combat fraud.

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.

DR Congo

E-invoicing pilot phase launched (15 Sep 2024)

DGI started the first phase of the facture normalisee with selected taxpayers using electronic fiscal devices.

Ethiopia

New VAT Proclamation No. 1341/2024 (Jul 2024)

Modernized VAT framework with electronic invoicing/receipt requirements, including for nonresident digital service providers.

Zambia

Mandatory for VAT taxpayers (1 Jul 2024)

Smart Invoice became mandatory for all VAT-registered businesses; penalties applied from 1 October 2024.

Congo (Republic)

2025 Finance Law creates SFEC (30 Dec 2024)

Law No. 47-2024 establishes the Certified Electronic Invoicing System as a pillar of tax modernization.

Venezuela

Digital invoicing rulings published (19 Dec 2024)

Providencias SNAT/2024/000102 and 000121 in Official Gazette 43.032 established digital invoicing rules and the homologation regime for billing software.

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.

Botswana

Pilot concluded; mandate announced (Feb 2025)

2025/26 Budget Speech confirmed nationwide e-invoicing after a three-year pilot ended in March 2025.

Cote d'Ivoire

FNE mandate starts for large taxpayers (Jan 2025)

The tax annex entered into force on 10 January 2025 and large enterprises began issuing FNE/RNE via the DGI platform.

Belize

GST (Amendment) Act in force (1 Jan 2025)

Amendment to the General Sales Tax Act created the legal basis for mandatory e-invoicing and e-receipts with penalties for non-compliance.

Armenia

E-invoicing extended to purchases from individuals (Jan 2025)

SRC e-invoicing coverage was broadened to document purchases from private individuals, increasing transaction visibility.

Andorra

B2G e-invoicing for central administration (1 Jan 2025)

Paper invoices no longer accepted by the general state administration; e-invoices must go through the public portal.

Venezuela

Certified software requirement (19 Mar 2025)

Taxpayers required to issue digital invoices must use SENIAT-authorised, certified billing software connected to an authorised digital printing house.

Maldives

MIRA Strategic Plan 2025-2028 launched

Plan announces e-invoicing rollout with real-time validation as a core digital transformation initiative.

Eswatini

Fiscalisation tender issued (April 2025)

ERS issued a formal tender for fiscalisation technology including e-invoicing and real-time reporting.

Mozambique

Monthly invoice reporting mandatory (May 2025)

VAT-registered taxpayers must submit monthly electronic files of all issued invoices to the AT platform.

Zimbabwe

Buyer-detail and TaRMS integration (31 May 2025)

Fiscal devices upgraded to transmit full buyer details to FDMS, with TaRMS drawing data for VAT returns.

Honduras

Advanced e-signature launched (2025)

SAR introduced the advanced electronic signature, a building block for fully electronic invoices that are currently still required to be printable.

Cambodia

CamInvoice B2G launch (12 May 2025)

National e-invoicing platform goes live, mandatory for national-level government entities and expanded to 14 ministries by end-2025.

Madagascar

Mandatory e-invoicing decree (Jul 2, 2025)

Decree reinforces the 2024 Amended Finance Law: all B2B/B2G (incl. VAT-exempt) via a central DGI platform. Phased by size from platform launch (large +6m, medium +1y, small +2y); specs pending.

Lesotho

Lekuka e-invoicing pilot (2025)

RSL began piloting the Lekuka e-invoicing system with selected taxpayers.

Cote d'Ivoire

Generalization to all businesses (1 Sep 2025)

FNE obligation extended to all categories of enterprises according to their tax regime; official national launch held 21 July 2025.

Gambia

GRA e-invoicing project unveiled (8 Jul 2025)

GRA presented its e-invoicing system and draft Electronic Invoicing Regulations 2025 entered development.

Ukraine

Mandatory SAF-T UA timeline withdrawn (Jul 2025)

The Ministry of Finance withdrew the 2025/2027 mandatory SAF-T filing schedule, retaining SAF-T UA as an on-demand audit file.

Syria

Draft tax reform law with e-invoicing (Jul 2025)

Draft law released for consultation proposing e-filing, electronic invoicing and QR-coded receipts.

Singapore

InvoiceNow mandate begins (Nov 2025)

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

Cameroon

2026 Finance Law enacted (17 Dec 2025)

Law No. 2025/012 introduces mandatory real-time e-invoicing and digital tax reporting for all taxable persons in Cameroon.

DR Congo

Facture normalisee mandatory (1 Dec 2025)

Issuance of standardized invoices via certified fiscal devices became compulsory for VAT taxpayers; strict enforcement from 15 May 2026.

Malawi

EIS original go-live postponed (Nov 2025)

Initial 1 November 2025 EIS mandate was extended to 1 February 2026 and then to 1 May 2026.

Gambia

2026 Budget proposes VAT e-invoicing mandate (Dec 2025)

The National Assembly approved the 2026 Budget including a proposal for mandatory e-invoicing for VAT-registered businesses; implementation dates TBD.

Antigua and Barbuda

E-invoicing system announced (4 Dec 2025)

Prime Minister announced plans for an e-invoicing law and full ABST digitization as part of the 2026 budget compliance agenda.

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.

Greece

B2B e-invoicing Phase 1 (Mar 2, 2026)

Mandatory domestic B2B e-invoicing via myDATA (clearance with UID) for businesses with revenue > EUR 1M. EU Council Decision 2025/502.

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.

Kazakhstan

IS ESF scope expansion (Jan 2026)

Mandate extends to international couriers, importers, legal and medical service providers.

Angola

e-Invoicing project completion (Mar 2026)

Certified billing software + SAF-T AO; national e-invoicing project targeted for completion.

Cameroon

E-invoicing framework in force (Jan 2026)

Finance Law provisions effective; central e-Facturation platform and accredited provider list expected before enforcement.

Chad

FEN mandatory for public expenditure and VAT transactions (1 Jan 2026)

FEN becomes compulsory for specified VAT-taxable transactions and a prerequisite for processing any public expenditure.

Gabon

E-invoicing regime effective (1 Jan 2026)

Finance Law 2026 makes standardized electronic invoicing applicable to all taxable persons with phased onboarding.

Botswana

Targeted nationwide go-live (March 2026)

Mandatory e-invoicing with real-time reporting for all VAT-registered businesses targeted for March 2026.

Namibia

Mandate deferred in 2026 Budget (Feb 2026)

April 2026 launch replaced by a phased rollout over FY2026/27-2028/29; mandatory phase expected 2028 or later.

Burkina Faso

Certified e-invoice officially launched (6 Jan 2026)

DGI launched the facture electronique certifiee system in Ouagadougou ahead of the binding mandate.

Togo

2026 Finance Law adopts e-invoicing legal basis (Jan 2026)

The Finance Law 2026 defines certified electronic invoices and tasks the OTR with managing the future system; dates TBD.

Jamaica

E-invoicing proposed in Budget Debate (Mar 2026)

Opposition finance spokesman proposed a TAJ e-invoicing system capturing transactions at the point of sale; Government rejected near-term revenue claims while citing GCT digitalisation plans.

Uzbekistan

Risk-level labeling of e-invoices (Resolution No. 830, Dec 2025)

E-invoices on the my3.soliq.uz platform automatically receive risk-level labels to curb fictitious VAT transactions.

Ukraine

E-Audit platform launch (1 Jan 2026)

The STS E-Audit system went live using SAF-T UA data for risk-based tax control.

Kosovo

Administrative Instruction No. 01/2026 on EFS

Kosovo opened certification of Electronic Fiscal Software and moved fiscalization of tax blocks to electronic-only.

Cuba

E-commerce fiscal control rules (Feb 2026)

Agreement 10216/2025 published, requiring e-commerce operators with foreign-currency income to provide ONAT with fiscal-supervision mechanisms and sales reporting.

El Salvador

Final incorporation deadline (1 Feb 2026)

Last major group of taxpayers, including micro and small businesses, required to issue DTEs, with universal coverage expected by mid-2026.

Bhutan

GST go-live with BITS platform (1 Jan 2026)

5% GST replaces sales tax; registration, invoicing rules and filing administered digitally via the BITS 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.

Qatar

Draft e-invoicing law approved (May 6, 2026)

Cabinet approved the draft law + executive regulations (MoF + GTA); go-live dates pending.

Sudan

E-invoice system rollout resumed (May 2026)

The Taxation Chamber reinstated the e-invoicing system post-conflict and submitted a rollout plan to the Ministry of Finance with Prime Minister backing.

Lesotho

E-Invoicing Regulations in force (1 Apr 2026)

VAT (E-Invoicing) Regulations 2026 came into operation, making the e-invoicing regime mandatory.

Malawi

EIS mandatory (1 May 2026)

Electronic Invoicing System became mandatory for all VAT-registered businesses, replacing EFDs.

Nepal

E-billing threshold lowered to NPR 200m (2026)

IRD lowers the mandatory electronic billing threshold from NPR 250 million to NPR 200 million annual turnover, widening CBMS oversight.

Sri Lanka

New VAT invoice format mandatory (1 Apr 2026)

All VAT-registered persons must issue tax invoices in the new standardised format, postponed from January 2026.

Laos

E-Tax Invoice platform launch (29 May 2026)

Ministry of Finance launches the national digital invoicing platform under the 2026-2030 revenue modernisation plan; usage obligations TBD.

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.

Pakistan

FBR e-invoicing phased rollout

Real-time integration of e-invoicing/POS for "integrated enterprises" across sectors (SRO 1852).

Congo (Republic)

SFEC compliance deadline (1 Jul 2026)

All companies must issue SFEC-certified invoices after a phased pilot covering large, medium and small enterprises.

Gabon

Full mandatory enforcement (1 Jul 2026)

End of transition period; all B2B, B2C, B2G and cross-border invoices must be issued via DGI-approved systems with real-time clearance.

Burkina Faso

Mandate for large/medium taxpayers (1 Jul 2026)

Certified e-invoicing becomes mandatory for taxpayers under the normal regime, extending to small enterprises in 2027 and all taxpayers in 2028.

Monaco

French mandate applies to Monegasque entities (1 Sep 2026)

Monegasque businesses with French VAT registration must be able to receive e-invoices; large and mid-size entities must also issue.

Dominican Republic

e-CF universal phased completion

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

Greece

B2B e-invoicing Phase 2 (Oct 1, 2026)

Mandatory domestic B2B e-invoicing via myDATA extends to all remaining businesses (transitional period to 31 Dec 2026).

North Macedonia

E-invoicing mandate (Oct 2026)

Public Revenue Office mandatory e-invoicing target, part of fiscal digitalisation.

Mozambique

SAF-T (MZ) implementation (2026)

OECD Standard Audit File for Tax proposed for implementation during 2026 with certified software extraction.

Sri Lanka

National e-invoicing rollout target (end-2026)

Phased mandate under Budget 2026 targets full e-invoicing for VAT-registered businesses by year-end, starting with exporters.

Cambodia

Planned extension to private sector (2026-27)

Mandatory rollout expected for sub-national government entities and a defined group of large or high-risk private taxpayers, ahead of B2C in 2027.

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.

Slovakia

B2B e-invoicing mandate (Jan 1, 2027)

Domestic B2B e-invoicing mandatory between VAT-registered businesses; clearance/Y-model aligned with EU ViDA.

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.

Kyrgyzstan

ETTN extension to medicines (Jan 2027)

Mandatory ETTN usage is planned for medicines and medical devices from January 2027.

Andorra

Extension to communes and other public entities (1 Jan 2027)

B2G e-invoicing obligation extends to local communes and remaining public bodies.

Belize

Planned mandatory e-invoicing go-live (2027)

BTSD targets full mandatory e-invoicing and e-receipts for GST-registered businesses by 2027 under a pre-clearance CTC model.

Algeria

Earliest expected mandatory phase (2027, indicative)

First mandatory wave for large taxpayers now anticipated no earlier than 2027, pending binding legislation.

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.

Monaco

Issuance obligation for SMEs (1 Sep 2027)

Small and micro Monegasque entities in the French VAT net must issue e-invoices under the French regime.

UAE

Government entities go-live (Oct 1, 2027)

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

Maldives

Large-taxpayer adoption target (end-2027)

MIRA targets 90% e-invoicing adoption among large taxpayers by the end of 2027.

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.

Eswatini

Targeted go-live (January 2028)

National e-invoicing/fiscalisation regime targeted to be operational by January 2028.

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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