Global E-Invoicing Compliance Map
Click to explore current compliance requirements by country, with clear details on scope, formats, and effective dates
| Country | Update Date | B2G Mandatory | B2B Mandatory | B2C Mandatory | Submitting Network | CTC Model | Formats | Archive (Years) |
|---|---|---|---|---|---|---|---|---|
| 🇧🇪Belgium | 16.01.25 | Yes | Planned | No | Mercurius, Peppol, Hermes (B2A) | 4-corner (Peppol) | Peppol BIS 3.0 | 10 |
| 🇫🇷France | 31.12.25 | Partially | Planned | No | Chorus Pro, Peppol | CTC | UBL 2.1, Bm/CII, Factur-X, Peppol BIS 3.0 | 10 |
| 🇩🇪Germany | 31.12.25 | Partially | Yes | No | ZRE, OZG, Peppol | Post-audit | XRechnung | 10 |
| 🇳🇱Netherlands | 22.03.25 | Yes | Yes | No | Digipoort, Peppol | Centralized | Peppol BIS 3.0 | 7 |
| 🇮🇹Italy | 01.01.19 | Yes | Yes | No | SDI | Centralized | FatturaPA | 10 |
| 🇳🇴Norway | 21.02.25 | Yes | No | No | ELMA, Peppol | 4-corner | Peppol BIS Billing 3.0 | 10 |
| 🇸🇪Sweden | 31.01.25 | Yes | No | No | Peppol | Post-audit | Peppol BIS 3.0 | 7 |
| 🇩🇰Denmark | 24.06.25 | Yes | 31.03.26 | N/A | PEPPOL, OIOUBL | 4-corner (Peppol) | Peppol BIS 3.0, OIOUBL | 5 |
| 🇵🇱Poland | 24.06.25 | Yes | 01.07.25 | N/A | KSeF, Peppol based PEF | Centralized | FA(2), FA(1), Peppol BIS | 10 |
| 🇷🇴Romania | 01.01.25 | Yes | 01.01.25 | N/A | e-Factura | Centralized | UBL 2.1, CII | 10 |
| 🇪🇪Estonia | 31.01.25 | Yes | No | N/A | Fin, Peppol | Post-audit | XML | 7 |
| 🇲🇾Malaysia | 26.05.25 | Partially | 01.06.25 | N/A | MyInvois, My PDT, Peppol | Centralized | JSON 2.1, XML | 7 |
| 🇦🇪UAE | 31.12.25 | Yes | Planned | N/A | FSSC, e-Factura | Real time reporting | XML | 7 |
| 🇲🇩Moldova | 14.12.25 | Yes | No | N/A | AF E-inv Project | DCTE | Local XML | 10 |
| 🇱🇻Latvia | 31.12.25 | Yes | 01.07.25 | N/A | Peppol | Clearance | UBL 2.1 | 10 |
| 🇰🇿Kazakhstan | 16.03.25 | Yes | Planned | N/A | IS ESF | Clearance | Local XML | 5 |
| 🇪🇬Egypt | 31.12.24 | Yes | Yes | N/A | GIB Portal | Clearance | UBL-TR 1.2 | 7 |
Egypt
B2B e-Invoicing
1/1/2023 – Mandatory for B2B and B2G transactions. Electronic receipts are used for B2C
Serbia
B2B e-Invoicing
1/1/2023 – E-Transport obligation has started
1/1/2023 – E-invoicing mandate (B2B, B2C, and B2G) is in effect
Bolivia
B2B e-Invoicing
12/1/2024 – Mandatory for the ninth group
2/1/2025 – Mandatory for the tenth group
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
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
Saudi Arabia
B2B e-Invoicing
12/1/2024 – Mandatory for taxpayers with VAT income over 10M SAR
Bolivia
B2B e-Invoicing
12/1/2024 – Mandatory for the ninth group
2/1/2025 – Mandatory for the tenth group
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.
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
Romania
B2B e-Invoicing
1/1/2025 – E-invoicing will be mandatory for all B2C transactions.
Singapore
B2B e-Invoicing
5/1/2025 – Voluntary for GST-registered companies
11/1/2025 – Mandatory for new GST registrants
Belgium
B2B e-Invoicing
1/1/2026 – Mandatory structured e-invoicing for all VAT-registered entities
Croatia
B2B e-Invoicing
1/1/2026 – Mandatory B2B e-invoicing for domestic transactions
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
France
B2B e-Invoicing
9/1/2026 – Mandatory for large and mid-sized companies
9/1/2027 – Mandatory for SMEs
Latvia
B2B e-Invoicing
1/1/2025 – Mandatory for transactions with public administrations
1/1/2026 – Mandatory for B2B transactions
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
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
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.
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.