Worldwide Electronic Invoicing Compliance Updates
Belgium
B2B e-Invoicing
1/1/2026 – Mandatory structured
e-invoicing for all VAT-registered entities
Bolivia
B2B e-Invoicing
12/1/2024 – Mandatory for the ninth group
2/1/2025 – Mandatory for the tenth group
Croatia
B2B e-Invoicing
1/1/2026 – Mandatory B2B e-invoicing for domestic transactions
Denmark
B2B e-Invoicing
1/1/2025 – Digital accounting will become mandatory for non-registered systems
Dominican Republic
B2B e-Invoicing
5/18/2024 – Mandatory for large national taxpayers
5/18/2025 – Mandatory for mid-sized taxpayers
5/18/2026 – Mandatory for small, micro, and unclassified taxpayers
Estonia
B2B e-Invoicing
1/1/2025 – Buyers will have the right to request e-invoices that comply with the EN 16931 standard.
France
B2B e-Invoicing
9/1/2026 – Mandatory for large and mid-sized companies
9/1/2027 – Mandatory for SMEs
Germany
B2B e-Invoicing
1/1/2025 – All companies must be able to receive e-invoices.
1/1/2027 – Companies with an annual turnover exceeding €800,000 must issue e-invoices.
1/1/2028 – All companies must issue B2B e-invoices.
Greece
B2B e-Invoicing
12/1/2024 – Companies with turnover above €200,000 must issue
e-delivery notes
1/1/2025 – B2G e-invoicing becomes mandatory
Israel
B2B e-Invoicing
1/1/2025 – E-invoicing will be mandatory for invoices exceeding 20,000 shekels
Latvia
B2B e-Invoicing
1/1/2025 – Mandatory for transactions with public administrations
1/1/2026 – Mandatory for B2B transactions
Malaysia
B2B e-Invoicing
1/1/2025 – Mandatory for companies with turnover above 25M MYR
7/1/2025 – Mandatory for all other taxpayers
Poland
B2B e-Invoicing
2/1/2026 – Mandatory for companies with turnover over 200M PLN
4/1/2026 – Mandatory for all other companies
Portugal
B2B e-Invoicing
1/1/2026 – B2G e-invoicing obligation for SMEs postponed to this date
Romania
B2B e-Invoicing
1/1/2025 – E-invoicing will be mandatory for all B2C transactions.
Saudi Arabia
B2B e-Invoicing
12/1/2024 – Mandatory for taxpayers with VAT income over 10M SAR
Singapore
B2B e-Invoicing
5/1/2025 – Voluntary for GST-registered companies
11/1/2025 – Mandatory for new GST registrants
Slovenia
B2B e-Invoicing
6/1/2026 – E-reporting is proposed for both domestic and cross-border invoices
Spain
B2B e-Invoicing
1/1/2026 – Mandatory for established companies
7/1/2026 – Mandatory for other taxpayers
United Arab Emirates
B2B e-Invoicing
7/1/2026 – E-invoicing mandate will begin for B2B and B2G transactions