e-Invoicing by Country

Canada's approach to eInvoicing is characterized by government-led encouragement of voluntary adoption rather than a strict, universal mandate. The system is a decentralized, post-audit model designed to align with international standards and improve business efficiency. The government is actively promoting the use of the Peppol network to standardize the exchange of electronic invoices, particularly in the public procurement sector.

Costa Rica has a mature and comprehensive mandatory eInvoicing system that has been fully operational for all taxpayers since 2018. The framework, managed by the national tax authority, the Dirección General de Tributación (DGT), is a centralized pre-clearance model.

This system requires all electronic invoices (Comprobantes Electrónicos) to be validated in real-time by the DGT before they are legally valid. A unique and defining feature of the Costa Rican model is the mandatory confirmation message that the buyer must send to the tax authority, either accepting or rejecting the received invoice.

The Dominican Republic is in the midst of a nationwide, phased implementation of a mandatory eInvoicing system. The framework, managed by the Dirección General de Impuestos Internos (DGII), requires all taxpayers to transition to issuing electronic fiscal receipts, known as Comprobantes Fiscales Electrónicos (e-CF).

The system is a centralized clearance model, where all e-CFs must be sent to the DGII for validation to be considered legally valid for tax purposes. The mandatory rollout is being staggered based on taxpayer size, with a final deadline for all businesses set for May 2026.

El Salvador is in the final stages of implementing a mandatory eInvoicing system across its entire economy. The framework, managed by the Ministerio de Hacienda (Ministry of Finance), is a centralized pre-clearance model requiring businesses to issue Documentos Tributarios Electrónicos (DTE). The rollout is being conducted in phased groups based on taxpayer size. The process began in 2023 and is scheduled to be completed by April 2025.

Guatemala has a fully implemented and mandatory electronic invoicing system known as Factura Electrónica en Línea (FEL). The framework is managed by the national tax authority, the Superintendencia de Administración Tributaria (SAT), and is a centralized pre-clearance model. After a phased rollout that began in 2019, the system became obligatory for all remaining taxpayers in August 2023. This means that every business in Guatemala is now required to issue electronic tax documents (DTEs) that are validated in real-time by the SAT.

Mexico has been at the forefront of digital tax transformation in Latin America, pioneering the implementation of mandatory eInvoicing for all taxpayers since 2014. Mexico's model, based on the Comprobante Fiscal Digital por Internet (CFDI), is an influential example of a mature decentralized clearance system. Mexico's tax administration agency (SAT or Servicio de Administración Tributaria) delegates the critical validation and stamping process to a network of certified third-party providers known as PACs (Proveedor Autorizado de Certificación).

The workflow is as follows:

• A business registers with the SAT and obtains two digital credentials: an electronic signature (FIEL or e.Firma) and a digital seal certificate (CSD).
• The issuer generates an invoice in the mandated CFDI 4.0 XML format.
• The XML invoice is sent to the business's chosen PAC for validation. The PAC performs a series of checks on the invoice's structure, content, and digital seals.
• If valid, the PAC "stamps" (timbrado) the invoice by adding a unique identifier (UUID or Folio Fiscal) and its own digital seal, making it legally valid.
• The PAC simultaneously sends a copy of the stamped CFDI to the SAT and returns the authorized invoice to the issuer.
• The issuer then delivers the authorized XML and a human-readable PDF to the buyer.To ensure timely tax information exchange, the issuer is obligated to communicate the invoice to the recipient within three days following issuance, while buyers can ask for a printed copy.

CFDIs cannot be cancelled unilaterally; the process must be initiated through the PAC and requires recipient approval within 72 hours. Invoices must be archived for 5 years. The PAC-based model creates a competitive market for compliance services, but the system remains highly prescriptive, demanding robust and compliant AP/AR systems.

The PAC also places a Digital Seal to authenticate the CFDI (Comprobantes Fiscal Digital por Internet), ensuring the invoice's origin and legitimacy. Both the issuer and the recipient must maintain their respective Digital Seal Certificates (CSD) up to date. If the SAT suspends these certificates due to tax delinquency or other reasons, the generation of tax receipts is prohibited.

Panama has a fully implemented and mandatory eInvoicing system known as the Sistema de Facturación Electrónica de Panamá (SFEP). The framework is managed by the national tax authority, the Dirección General de Ingresos (DGI), and is based on a pre-clearance model that relies on certified third-party intermediaries.

While there are currently no mandates, The Executive Order 14247, "Modernizing Payments To and From America's Bank Account," reveals a profound, albeit indirect, impact on the eInvoicing ecosystem. While the order explicitly mandates the electronification of federal payments, not invoices, its effect is to create a compelling downstream incentive for upstream eInvoicing adoption. By eliminating the final manual step in the procure-to-pay process—the paper check—the order completes the business case for end-to-end digital automation for all government suppliers. The strategic imperative for U.S. businesses is therefore clear. The conversation must shift from passively awaiting a federal mandate to proactively engaging with the emerging DBNAlliance framework.

Albania has implemented a comprehensive and mandatory real-time eInvoicing system to modernize its tax reporting and align with European standards. The system covers all transaction types and operates on a centralized pre-clearance model, giving the tax authority direct oversight of business transactions as they occur.

Austria was an early adopter of mandatory eInvoicing for the public sector, implementing a mature B2G system in 2014. eInvoicing then became mandatory for all suppliers (domestic and foreign) invoicing the Austrian federal government since 2014. This requirement was extended to regional and municipal authorities in April 2020. However, it has not yet extended this mandate to the B2B or B2C sectors.

Belarus operates a mandatory, centralized eInvoicing system for all taxpayers registered for Value Added Tax (VAT). The system, which has been in place since July 2016, functions as a clearance model, where all electronic invoices must be issued through a state-controlled portal.

Belgium is decisively moving towards a fully digital tax environment with the introduction of a comprehensive B2B eInvoicing mandate, set to begin on January 1, 2026. This follows the successful implementation of a B2G mandate.

The Belgian system is a modern, decentralized model built upon the Peppol network as the default standard for exchanging electronic invoices. This approach focuses on interoperability and streamlined business processes, positioning Belgium in line with the EU's "VAT in the Digital Age" (ViDA) objectives.

Bosnia and Herzegovina is moving towards mandatory eInvoicing, but its complex political structure has resulted in a divided approach. The country's two main entities, the Federation of Bosnia and Herzegovina (FBiH) and the Republika Srpska (RS), are developing their own separate and independent eInvoicing systems.

Both entities are planning to implement a centralized clearance model for B2B and B2G transactions, inspired by the Serbian system. However, the timelines and specific legal acts are distinct. As of now, neither system is fully operational, but the legislative groundwork is in advanced stages.

Bulgaria operates a post-audit tax model and does not currently have a mandatory B2B eInvoicing system. However, the country has a well-established B2G mandate and is on the verge of a major digital transformation with the upcoming introduction of the Standard Audit File for Tax (SAF-T) in January 2026?

Croatia is expanding its established B2G eInvoicing system into a comprehensive, mandatory B2B framework. Following the successful implementation of its B2G mandate in 2019, Croatia has passed legislation to make eInvoicing mandatory for all domestic B2B transactions starting from January 1, 2026.

The Croatian system is a centralized clearance model, where all invoices must be exchanged and validated via a central state platform. This platform is operated by the Financial Agency (FINA), which acts as the central information intermediary for the government.

Cyprus has established a B2G eInvoicing framework in line with European Union directives. The system is a post-audit model where the primary mandate is on public sector bodies to be able to receive and process compliant electronic invoices.

However, there is no mandate for businesses to issue eInvoices, either to the government or in B2B transactions. The adoption of eInvoicing for sending is voluntary.

Plans for a wider B2B mandate and a fully automated central government platform are under discussion but have not yet been implemented.

Czechia has a mandatory B2G eInvoicing system in place but has not yet extended a mandate to the B2B sector. The country's digital tax framework operates on a post-audit model, with no real-time clearance or reporting of invoices to the tax authorities.

B2G eInvoicing has been mandatory since 2005. All central authorities, regional authorities and local authorities must be able to receive and process compliant eInvoices. There is no universal B2B eInvoicing mandate, but under the Danish Bookkeeping Act (effective from May 2022), all businesses must use Digital Bookkeeping Systems (DBS) capable of generating and processing structured eInvoices. The rollout is phased, with deadlines depending on turnover and accounting software status, culminating in full compliance for most private businesses by January 2026.

2Estonia, a world leader in digital governance, has a mature B2G eInvoicing mandate and is now extending its digital framework to the B2B sector with a unique, demand-driven approach.

The Estonian system is a decentralized, post-audit model. It does not use a central government platform for real-time invoice clearance. Instead, it relies on an interoperable network of private eInvoicing service operators, managed under a common set of standards. From July 2025, all businesses will have the right to demand an eInvoice from their suppliers, effectively making B2B eInvoicing a requirement upon request.

B2G eInvoicing is mandatory for central authorities and sub-central authorities regarding the receiving, and processing of compliant eInvoices. There is no universal B2B eInvoicing mandate, but any business with annual turnover over €10,000 can require its suppliers to send eInvoices in an EN 16931-compliant format. The framework is not built on a central government platform but on a competitive and interoperable market of private service operators.

France is preparing for a landmark reform of its VAT system by introducing mandatory B2B eInvoicing and a comprehensive eReporting obligation. After postponing the initial 2024 launch, the new official start date is now set for September 1, 2026. The new regime is being rolled out in phases for all VAT-registered businesses until September 2027.

Timeline:

• From September 1, 2026: Large & mid-sized enterprises must issue eInvoices. All companies must be able to receive eInvoices.
• From September 1, 2027: Small & micro-enterprises must issue eInvoices.

The French system is a unique decentralized clearance model, known as the "Y-model". This sophisticated architecture relies on a network of certified private platforms (PDPs) operating alongside a central public platform (PPF). This dual system is designed to give businesses flexibility while ensuring the tax authority receives all necessary data in real-time. This follows the successful implementation of a full B2G mandate via the Chorus Pro platform, which will evolve to become the new PPF.

Georgia operates a mandatory digital tax system that can be described as a real-time reporting model. It is not a classic eInvoicing clearance system where the format of the invoice exchanged between businesses is mandated. Instead, it requires all VAT payers to upload the data from their issued invoices to a central government portal.

The framework, in place since 2017 and managed by the Georgia Revenue Service (GRS), is a form of Continuous Transaction Control (CTC) that gives the tax authority immediate visibility into all VAT-able transactions.

Germany is implementing a nationwide B2B eInvoicing mandate through its "Growth Opportunities Act" (Wachstumschancengesetz), officially passed in March 2024. This follows the successful implementation of a B2G mandate.

Timeline:

• From January 1, 2025: All businesses must be able to receive and process EN 16931-compliant eInvoices.
• From January 1, 2027: Issuing eInvoices becomes mandatory for businesses with annual turnover above €800,000.
• From January 1, 2028: Issuing eInvoices is mandatory for all businesses regardless of turnover.

The German system is a decentralized, post-audit model, a significant distinction from the clearance systems in Latin America or Italy. There will be no central government platform for real-time invoice validation. Instead, the mandate focuses on standardizing the format of invoices to ensure interoperability, aligning with the European Norm EN 16931.

Greece has implemented a comprehensive digital tax compliance framework centered around its mandatory myDATA (my Digital Accounting and Tax Application) platform. This system is a form of Continuous Transaction Control (CTC) that operates primarily as a real-time reporting model.

Since 2021, all businesses in Greece have been required to transmit data from their issued and received invoices to the myDATA platform. Alongside this universal reporting obligation, Greece is phasing in a full, clearance-based eInvoicing mandate for B2G and B2B transactions, creating a unique, multi-layered digital ecosystem managed by the Independent Authority for Public Revenue (IAPR).

Hungary operates one of Europe's most comprehensive digital tax systems, which is a Real-Time Invoice Reporting (RTIR) model, not a mandatory eInvoicing system. This crucial distinction means that while businesses are free to exchange invoices with their customers in any format (e.g., paper, PDF), they are legally required to report the data from every invoice to the National Tax and Customs Administration (NAV) in real-time. This system has been fully mandatory for all domestic B2B and B2C transactions since April 2021. Since April 2019, all Hungarian public sector authorities are legally obligated to be able to receive and process structured electronic invoices that comply with the European standard.

Ireland has implemented a B2G eInvoicing framework in line with European Union directives. The system is a decentralized, post-audit model where the legal mandate is on public sector bodies to be able to receive and process compliant electronic invoices, rather than an obligation on suppliers to send them. There is currently no mandate for B2B eInvoicing.

As a European pioneer, Italy mandates eInvoicing for virtually all B2G, B2B, and B2C transactions through a centralized clearance model. The entire system is built around a single government platform, the Sistema di Interscambio (SdI), which is managed by the tax agency, Agenzia delle Entrate.

The implementation in Latvia follows a carefully phased approach, beginning with B2G transactions and culminating in a comprehensive B2B mandate.

Timeline:

• From January 1, 2025: Mandatory issuance of structured eInvoices for all B2G transactions.
• From January 1, 2026: Mandatory reporting of B2G eInvoice data to the State Revenue Service (SRS).
• Form January 1, 2028: Mandatory issuance of structured eInvoices and simultaneous data reporting to the SRS for all domestic B2B transactions.

Lithuania has a well-established digital tax framework that consists of two main, distinct components: a mandatory B2G eInvoicing system and a separate, comprehensive digital tax reporting system known as i.MAS.

There is currently no mandate for B2B eInvoicing. The B2G system operates on a centralized model for invoice exchange, while the i.MAS system requires periodic submission of tax and accounting data from all businesses.

Luxembourg has a fully implemented mandatory B2G eInvoicing system. The framework is a decentralized, post-audit model where the Peppol network is the mandatory channel for transmitting invoices to public sector entities.

The B2G mandate was phased in and has been obligatory for all businesses, regardless of size, since March 2023. There is currently no mandate for B2B eInvoicing in Luxembourg; it remains entirely voluntary.

In line with European Union directives, Malta has implemented a B2G eInvoicing framework. The system is a decentralized, post-audit model where the legal mandate is on public sector bodies to be able to receive and process compliant electronic invoices.

There is currently no mandate for B2B eInvoicing in Malta. The country's approach focuses on modernizing public procurement through the adoption of the European eInvoicing standard,

Moldova has a long-standing and mature mandatory eInvoicing system known as "e-Factura." The framework, which has been in place since 2014, is a centralized, real-time clearance model managed by the State Tax Service (STS).

The system is obligatory for all VAT-registered taxpayers for their B2B and B2G transactions. All tax invoices must be issued and registered through the government's central e-Factura platform to be considered legally valid.

The current mandatory system, in force since June 1, 2021, is Elektronska Fiskalizacija (Electronic Fiscalization). This is a real-time reporting system that requires all businesses to report both B2C and B2B transactions to the Montenegrin Tax Administration (Uprava za Poreske Poslove) at the moment of sale. This system, while digital, is a precursor to and distinct from a true eInvoicing framework.

In a decisive strategic move in late 2023, Montenegro's Ministry of Finance announced it would license and adopt Serbia's proven Sistem e-Faktura (SEF) as the blueprint for its own system. This decision provides exceptional clarity on the future framework, indicating a shift to a centralized clearance model based on Continuous Transaction Controls (CTC). Under this model, all eInvoices will be issued, validated, and exchanged through a single government platform, giving the Revenue and Customs Administration unprecedented real-time oversight of the economy.

While an official launch date is pending, the implementation is anticipated between 2025 and 2026. The adoption of the Serbian model, which is built on the European eInvoicing standard EN 16931 and uses the UBL 2.1 format, signals Montenegro's clear intent to align with EU fiscal practices, a key component of its accession strategy.

The Netherlands has a mature and mandatory B2G eInvoicing system that has been fully operational since 2019. The country is a strong proponent of digital standards and has built its entire B2G framework on the Peppol network.

The system is a decentralized, post-audit model. There is currently no mandate for B2B eInvoicing, and while its adoption is encouraged, there are no concrete plans for a B2B mandate.

Norway is a global leader in digital tax compliance, operating a mature dual system that combines a mandatory B2G eInvoicing framework with a separate, mandatory SAF-T (Standard Audit File for Tax) reporting requirement.

A government study is currently underway to assess the introduction of a mandatory B2B eInvoicing regime, a move that would formalize the already widespread practice and align Norway with the EU's VAT in the Digital Age (ViDA) initiative. This development is coupled with the evolution of its on-demand Standard Audit File for Tax (SAF-T) reporting system. It is anticipated that Norway is on a path towards a decentralized CTC model, leveraging its existing Peppol network.

The eInvoicing system is a decentralized, post-audit model built entirely on the Peppol network. While there is no mandate for B2B eInvoicing, adoption is widespread due to the efficiency of the established Peppol infrastructure.

Poland is set to introduce a comprehensive and mandatory B2B eInvoicing system, managed through a central government platform known as Krajowy System e-Faktur (KSeF). The system is a centralized, real-time clearance model.

However, the original launch date of July 2024 was officially cancelled by the Polish Ministry of Finance. A new, phased implementation timeline has now been established, with the mandate set to begin in February 2026. The KSeF system will act as a central intermediary for all B2B transactions, and a key feature is that it will handle the legal archiving of invoices on behalf of taxpayers.

Timeline:

• From February 1, 2026: Mandatory for taxpayers with sales > PLN 200 million in the prior year.
• From April 1, 2026: Mandatory for all other taxpayers.

Portugal has a complex and mature digital tax compliance framework that combines a mandatory B2G eInvoicing system with universal requirements for certified invoicing software and SAF-T reporting for all other transactions.

While there is no B2B eInvoicing mandate in the traditional sense (like a clearance model), the B2B environment is highly regulated. All businesses must use government-certified software to issue invoices, which must contain unique validation codes (ATCUD) and QR codes. This is coupled with a long-standing obligation to submit a monthly SAF-T (PT) file containing all invoice data to the tax authority.

Romania has fully implemented a comprehensive and mandatory B2B eInvoicing system, building upon its existing B2G mandate. The framework is a centralized, real-time clearance model managed through the national RO e-Factura platform.

The B2B mandate was introduced in two stages. A real-time reporting obligation began on January 1, 2024. As of July 1, 2024, the system fully transitioned to a clearance model, meaning only eInvoices processed and validated through the RO e-Factura platform are considered legally valid. This mandate runs in parallel with a separate SAF-T (Standard Audit File for Tax) periodic reporting obligation.

There are currently no mandates. B2B eInvoicing is generally voluntary, requiring mutual consent between trading partners. However, this voluntary framework is overlaid with a significant and strictly enforced exception: mandatory eInvoicing for transactions involving specific categories of goods. This obligation is not determined by a company's size or revenue but is intrinsically linked to the product being transacted. The mandate is driven by the National Goods Traceability System.

San Marino has a mandatory eInvoicing system that is unique due to its deep integration with the Italian framework. The system is a centralized, real-time clearance model managed by the Ufficio Tributario (Tax Office).

The mandate was first introduced for cross-border transactions with Italy in July 2022 and was extended to cover all domestic B2B transactions in July 2023. The core of the system is a central hub that is directly interconnected with Italy's Sistema di Interscambio (SdI), using the same technical standards to ensure seamless cross-border trade.

Serbia has a fully implemented and mandatory eInvoicing system that covers all B2B and B2G transactions. The framework, which has been obligatory for the entire private sector since January 1, 2023, is a centralized, real-time clearance model based on European standards.

The system, managed by the Ministry of Finance, operates through a central platform known as the Sistem E-Faktura (SEF). This platform acts as the sole intermediary for exchanging and validating all invoices between public and private sector entities

Slovakia is in the process of a major digital tax reform, transitioning towards a comprehensive, mandatory eInvoicing system. The framework is a centralized, real-time clearance model built around the national platform, Informačný systém elektronickej fakturácie (IS EFA).

A B2G mandate has been in effect since 2023. The next crucial step is the introduction of a universal B2B mandate. After postponing the original 2025 start date, the B2B mandate is now expected to begin on January 1, 2027, pending final legislation.

Slovenia has had a mandatory B2G eInvoicing system since 2015. The country is now expanding this framework to include a mandatory B2B eInvoicing mandate, with the go-live date expected on January 1, 2027. For B2B eInvoicing, Slovenia has deliberately pivoted away from an immediate implementation of a Continuous Transaction Controls (CTC) model. The latest draft of the ZIERDED law removes the requirement for near real-time reporting to the tax authorities, prioritizing instead the establishment of a robust, interoperable, and decentralized B2B eInvoicing exchange network.

Spain has a complex and evolving digital tax compliance framework, characterized by several distinct, co-existing systems rather than a single universal mandate. There is a long-standing mandatory B2G eInvoicing system via the FACe platform, while a real-time VAT reporting system for large companies is active since 2017, known as SII. An upcoming universal B2B eInvoicing mandate is expected to start from 2027 onwards.

Timeline:

• 2027 (expected): Mandatory for large taxpayers (annual turnover > €8 million)
• 2028 (expected): Mandatory for all other businesses

Sweden has established a firm eInvoicing framework for the public sector and encourages its adoption in the private sector. The country utilizes the international Peppol network, emphasizing interoperability and efficiency in line with European standards.

While there are discussions about a potential future B2B mandate, no official deadlines have been set.

Switzerland has a long-standing mandatory B2G requirement and a highly developed, but voluntary, B2B market. The Swiss system is a decentralized, post-audit model. There is no central government platform for real-time invoice clearance. Instead, the ecosystem relies on an interoperable network of private service providers. A key feature of the modern Swiss invoicing process is the QR-Bill, which standardizes payment information, although it is not a structured eInvoice itself.

eInvoicing is obligatory for all B2G transactions. For B2B and B2C transactions, the mandate applies to all VAT-registered entities with an annual turnover exceeding UAH 1 million. All such electronic tax invoices must be created in a specific XML format, digitally signed, and successfully registered with the State Tax Service's (STS) Unified Register of Tax Invoices (URTI) before they can be legally issued to a buyer.

There is no general mandate for B2B eInvoicing. Businesses are free to exchange invoices in any format they choose. A specific eInvoicing mandate does exist for suppliers to the National Health Service (NHS), who must use the Peppol network.

A government consultation on the future of eInvoicing closed in May 2025. HMRC is now reviewing responses to decide between a voluntary or mandatory model. Industry bodies strongly favor a decentralized Peppol model. Should a mandate be pursued, a go-live date before 2030 is considered unrealistic.

Argentina is a global pioneer in the adoption of mandatory eInvoicing and a quintessential example of the Latin American Continuous Transaction Control (CTC) model. The system, known as facturación electrónica, has been in place for over a decade and is managed by the national tax authority, the Administración Federal de Ingresos Públicos (AFIP).

The framework is built on a pre-clearance model, making it mandatory for virtually all taxpayers to have their invoices validated in real-time by the AFIP before they can be considered legally valid. This comprehensive mandate covers B2B, B2G, and most B2C transactions.

Bolivia is actively implementing a mandatory eInvoicing system, known as the Sistema de Facturación en Línea (SFE), across its economy. The system is managed by the national tax authority, the Servicio de Impuestos Nacionales (SIN), and is based on a real-time validation model, which is characteristic of the Latin American approach to Continuous Transaction Controls (CTC).

The implementation is being carried out in a phased manner, with the SIN periodically assigning new groups of taxpayers who must adopt the system by a specific deadline. This process began in December 2021 and is progressively incorporating all businesses into the digital tax ecosystem. By October 2025, the issuance of electronic invoices in Bolivia is mandatory for 100% of taxpayers. The receiving of electronic invoices though is mandatory for all taxpayers since March 2025.

eInvoicing is obligatory for all companies. Brazil is one of the world's earliest and most comprehensive adopters of the clearance model. However, its system is characterized by profound complexity and fragmentation, with different electronic fiscal documents and regulatory bodies for different types of transactions and jurisdictions.

• The standard eInvoice for the sale of goods (NF-e or Nota Fiscal Eletrônica) is regulated at the federal level by the SEFAZ (State Treasury Secretariats).
• NFS-e (Nota Fiscal de Serviços Eletrônica) is the eInvoice for services, which is regulated at the municipal level.
• There is also the e-document required for freight transportation services, called CT-e (Conhecimento de Transporte Eletrônico). The workflow requires prior validation from the relevant tax authority before a transaction can proceed.

A national standardization project is underway to unify the NFS-e system, with mandatory adoption of a national standard expected by January 2026.

Chile is a global leader and one of the original pioneers of the Latin American Continuous Transaction Control (CTC) model. Its system is one of the most mature and comprehensive in the world, having been mandatory for all businesses since 2018.

The framework, managed by the national tax authority, the Servicio de Impuestos Internos (SII), is a highly effective pre-clearance model that provides the government with real-time oversight of virtually all economic transactions. The gradual implementation of mandatory eInvoicing began in 2014 according to the size of companies and all B2B and B2C transactions were covered by 2018.

Colombia has one of Latin America's most advanced and comprehensive digital tax ecosystems. Its mandatory eInvoicing (facturación electrónica) system, managed by the Dirección de Impuestos y Aduanas Nacionales (DIAN), is a mature pre-clearance model that has been fully operational since November 2020.

Ecuador has a mature and fully operational mandatory eInvoicing system. The framework, managed by the national tax authority, the Servicio de Rentas Internas (SRI), is a centralized pre-clearance model that covers virtually all transactions. The mandate was implemented in phases and became obligatory for all established taxpayers in November 2022.

Paraguay has implemented a nationwide mandatory eInvoicing system, known as the Sistema Integrado de Facturación Electrónica Nacional (SIFEN). The framework, managed by the national tax authority, the Subsecretaría de Estado de Tributación (SET), is a centralized, real-time clearance model. The implementation has been conducted in phased groups since 2022, and was completed by October 2024

Peru has a mature and fully mandatory electronic invoicing system. The framework, managed by the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), is a centralized, pre-clearance model that has been obligatory for all taxpayers since 2022. A unique feature of the Peruvian system is its dual validation infrastructure. Most businesses must have their electronic invoices validated in real-time by a certified third-party intermediary, known as an Operador de Servicios Electrónicos (OSE), before the invoice is considered legally valid.

Uruguay has a mature and fully mandatory digital tax system. The framework, managed by the national tax authority, the Dirección General Impositiva (DGI), is a centralized, real-time clearance model. The system requires all taxpayers to issue Comprobantes Fiscales Electrónicos (CFE), which are electronic fiscal documents that must be validated by the DGI before being legally issued. The mandate has been progressively rolled out since 2012 and now covers virtually all businesses in the country.

Australia has taken a distinct approach to eInvoicing, focusing on driving voluntary adoption through a standardized, secure network rather than imposing a universal government mandate. The Australian system is a decentralized, post-audit model built entirely on the international Peppol network. While there is no economy-wide mandate for businesses to issue eInvoices, the government has mandated that all its federal agencies must be capable of receiving them, creating a strong incentive for adoption.

eInvoicing is mandatory for all taxpayers engaged in entrepreneurial activities in Azerbaijan, covering B2B, B2G, and B2C transactions.

China is in the final stages of a monumental digital tax transformation, replacing its long-standing "Golden Tax System" with a new, fully digitalized eInvoicing system. This new framework, centered around the electronic "fapiao", is managed by the State Taxation Administration (STA).

The system is a centralized clearance model run on a new national platform. The rollout is being conducted in a deliberate, phased manner, gradually incorporating all provinces and taxpayer types into the new ecosystem. While a final nationwide deadline has not yet been announced, the transition is well underway, and full mandatory adoption is imminent.

India has successfully implemented a mandatory B2B eInvoicing system in a phased manner, based on company turnover. The system is a centralized, real-time clearance model designed to combat tax evasion and streamline GST (Goods and Services Tax) compliance. The framework, managed by the Goods and Services Tax Network (GSTN), requires businesses above a certain turnover threshold to register their invoices on a government-authorized portal before they are considered legally valid. There is no separate or distinct mandate for B2G eInvoicing. Instead, B2G transactions are covered under the universal B2B mandate.

Indonesia has a mature and fully mandatory electronic invoicing system known as e-Faktur Pajak (Electronic Tax Invoice). The framework, managed by the Directorate General of Taxes (DJP), is a centralized pre-clearance model that has been obligatory for all VAT-registered taxpayers (PKP) since July 2016.

The system requires businesses to have all their B2B and B2G invoices validated in real-time by the DJP's e-Faktur platform before they can be considered legally valid.

Japan has implemented a unique digital tax framework known as the Qualified Invoice System (QIS), which has been mandatory since October 1, 2023. This system is not a direct eInvoicing mandate in the sense of requiring a specific format for exchange. Instead, it is a post-audit model that sets new, specific requirements for invoices to be considered "qualified," which is a prerequisite for buyers to claim Japanese Consumption Tax (JCT) input credits.

Kazakhstan has a mature and comprehensive mandatory eInvoicing system that is deeply integrated with other digital tax control modules. The framework, managed by the State Revenue Committee (SRC), is a centralized, real-time clearance model that has been mandatory for all VAT payers since 2019.

The core of the system is the IS ESF (Information System for Electronic Invoices) platform. A unique feature of the Kazakh model is its mandatory integration with a digital shipping note system (SNT) and a Virtual Warehouse module for specific goods.

Malaysia is in the process of a nationwide rollout of a mandatory eInvoicing system. The framework, managed by the Inland Revenue Board of Malaysia (IRBM or LHDNM), is a centralized, real-time clearance model designed to enhance tax administration efficiency, streamline business processes, and increase transparency.

The implementation is being conducted in multiple phases based on company turnover, starting in August 2024 and continuing through to July 2026. The system requires businesses to submit all their invoices to the government's MyInvois platform for validation before they are considered legally issued.

Timeline:

• From August 1, 2024: Companies with annual turnover >RM100m
• From January 1, 2025: Companies with annual turnover RM25m-100m
• From July 1, 2025: Companies with annual turnover RM5m-25m
• From January 1, 2026: Companies with annual turnover RM1m-5m
• From July 1, 2026: All other companies

Singapore has a nationwide eInvoicing framework known as InvoiceNow. The system is a decentralized, post-audit model built entirely on the international Peppol network. Singapore was the first country outside of Europe to adopt the Peppol framework, positioning it as a leader in digital trade. Beginning in May 2025, a phased mandatory adoption has commenced, requiring GST-registered businesses to transmit invoice data to IRAS via the InvoiceNow network. This move extends the globally recognized 4-corner Peppol model to a 5-corner model, incorporating the tax authority as a recipient of real-time transactional data without creating the bottlenecks associated with pre-clearance systems seen elsewhere.

Timeline:

• From May 1, 2025: Voluntary adoption for all GST-registered businesses.
• From November 1, 2025: Mandatory for newly incorporated companies that voluntarily register for GST.
• From April 1, 2026: Mandatory for all new voluntary GST registrants.

South Korea introduced a mandatory electronic tax invoice system (known as the e-Tax Invoice) in 2011. The system is a mature and comprehensive real-time reporting model.

Taiwan’s mandatory electronic invoicing system, known as the Electronic Government Uniform Invoice (eGUI), represents one of the most mature and comprehensive digital tax administration frameworks in the Asia-Pacific region.

A universal mandate for eInvoicing became effective on January 1, 2021, compelling all businesses operating in Taiwan—both domestic and foreign—to issue eGUIs for all B2B and B2C transactions. This move effectively replaced traditional paper-based invoicing and solidified the E-Invoice Platform, managed by the MOF, as the central hub for all transactional data.

Thailand has a voluntary electronic invoicing framework known as the e-Tax Invoice & e-Receipt system since 2017. The system, managed by the Thai Revenue Department (RD), operates on a post-audit model and does not have a real-time clearance component.

Electronic invoicing has been obligatory for all businesses and entrepreneurs since July 1, 2022. The framework, managed by the General Department of Taxation (GDT), is a centralized system with a dual model based on the type of taxpayer. The default and most common method is a real-time clearance model, where invoices must be sent to the tax authority for validation and receive a verification code before being issued. A small number of pre-approved large corporations are permitted to use a direct real-time reporting model instead. This comprehensive mandate applies to all B2B, B2G, and B2C transactions.

The Algerian tax system operates on a post-audit basis. While electronic invoicing is legally permissible and recognized, businesses are not required to issue, receive, or clear invoices through a centralized government platform.

Full mandatory adoption for B2G and B2B eInvoicing is planned to be effective by 2026. From this date, eInvoicing will become obligatory for all specified transactions. The mandate is set to apply to all taxpayers upon its full implementation. Algeria has selected a centralized, real-time Continuous Transaction Control (CTC) model.

Egypt has rapidly implemented one of the most comprehensive digital tax systems in the region, centered around a mandatory eInvoicing framework. The system, managed by the Egyptian Tax Authority (ETA), is a centralized pre-clearance model that covers virtually all transactions through two main streams: B2B eInvoices and B2C e-receipts.

Ghana is actively implementing a mandatory electronic VAT invoicing system known as the Certified Invoicing System (CIS). The framework, managed by the Ghana Revenue Authority (GRA), is a real-time reporting and clearance model designed to streamline VAT collection, combat fraud, and ensure tax compliance.

The implementation is being conducted in a phased manner, which began in October 2022 with large taxpayers. The system is being progressively rolled out to all VAT-registered taxpayers in the country. A key feature of the Ghanaian model is the requirement for all businesses to issue invoices through a software system that has been officially certified by the GRA.

Israel has launched a mandatory B2B eInvoicing system, which began its phased implementation on May 5, 2024. The framework, managed by the Israel Tax Authority (ITA), is a centralized, pre-clearance model.

A unique feature of the Israeli system is its phased rollout, which is based on the value of the invoice, rather than the size of the company. The system requires businesses to obtain a unique "allocation number" from the ITA for invoices exceeding a certain threshold before they can be issued to the customer. This number is critical for the buyer to be able to deduct input VAT.

Jordan is in the process of a major digital tax transformation with the nationwide implementation of a mandatory eInvoicing system called JoFotara. The framework, managed by the Income and Sales Tax Department (ISTD), is a centralized, real-time clearance model designed to enhance transparency and combat tax evasion.

The system is being rolled out in phases, with the key date being April 1, 2025, when it becomes fully mandatory for all VAT-registered businesses above a certain threshold to issue all their invoices through the JoFotara platform.

Kenya has implemented a mandatory electronic invoicing system known as the electronic Tax Invoice Management System (eTIMS). The framework, managed by the Kenya Revenue Authority (KRA), is a real-time reporting model designed to enhance transparency in business transactions and streamline VAT compliance.

Initially rolled out to VAT-registered taxpayers, the scope of the system has been significantly expanded. From January 2025, it will be mandatory for all businesses to issue eTIMS-compliant invoices for their expenses to be admissible for corporate income tax deduction, effectively making the system universal for all business transactions.

Mauritius is in the process of a nationwide, phased implementation of a mandatory eInvoicing system. The framework, managed by the Mauritius Revenue Authority (MRA), is a centralized, real-time clearance model that requires businesses to have their invoices validated, or "fiscalised," by the MRA before they are issued to customers.

The rollout is being conducted in waves based on company turnover, starting in May 2024 with the largest taxpayers.

Morocco is planning to introduce eInvoicing in 2026. The rollout will be phased, starting with larger companies and gradually extending to medium and small businesses. Two possible models are being considered: post-audit and clearance models. The platform will support international standards (UBL, CII).

Namibia is in the process of introducing a mandatory electronic invoicing and fiscalisation system. The framework, led by the Namibia Revenue Agency (NamRA), is a centralized, real-time clearance model. The implementation is being conducted in phases, with a pilot phase that began in late 2024 and the first wave of mandatory adoption started on April 1, 2025.

Saudi Arabia has a comprehensive and mandatory eInvoicing system, known as Fatoorah, which is being implemented in two main phases. The framework, managed by the Zakat, Tax and Customs Authority (ZATCA), is a real-time clearance model designed to digitalize tax compliance and increase transparency in the economy.

The first phase (Generation) began in December 2021, and the second, more advanced phase (Integration), began its phased rollout in January 2023. This second phase requires businesses to integrate their systems directly with ZATCA's platform for real-time validation of all B2B and B2G invoices.

South Africa has a legal framework that permits and recognizes electronic invoicing, but it does not have a mandatory eInvoicing system for B2B or B2G transactions. The system is entirely voluntary and operates on a decentralized, post-audit model.

Turkey has one of the world's most mature and comprehensive mandatory digital tax compliance systems. The framework, managed by the Turkish Revenue Administration (TRA or GIB), is built around a unique dual system of electronic invoicing that covers all transaction types and has been progressively rolled out to most businesses.

The core of the system is the distinction between two types of eInvoices: A clearance-based eInvoice for transactions between registered taxpayers (e-Fatura); and a real-time reporting eInvoice for all other transactions (e-Arşiv Fatura). This is complemented by other mandatory digital documents, such as the e-İrsaliye (e-Waybill), creating an end-to-end digital tax control environment.

Tunisia is in the process of a nationwide, phased implementation of a mandatory eInvoicing system, commonly known as "Fatoura". The framework, managed by the Direction Générale des Impôts (DGI), is a centralized, real-time clearance model designed to modernize tax administration and combat the informal economy.

The rollout is being conducted in waves based on company size, having started with large companies and progressively extending to all taxpayers by the beginning of 2026.

Uganda has a fully operational and mandatory electronic invoicing and receipting system known as EFRIS (Electronic Fiscal Receipting and Invoicing Solution). The framework, managed by the Uganda Revenue Authority (URA), is a real-time reporting model designed to enhance tax compliance and combat the informal economy.

The system has been mandatory for all VAT-registered taxpayers since January 2022. A critical feature of the mandate is that since July 2022, only invoices generated through the EFRIS system are considered valid for the purpose of claiming input VAT deductions, making compliance essential for all B2B transactions.

The United Arab Emirates is set to introduce a mandatory B2B eInvoicing system. The framework, managed by the Federal Tax Authority (FTA), will be a decentralized, post-audit model built on the international Peppol network. The implementation will be conducted in two main phases, with the first wave of businesses required to comply from July 1, 2026. This approach aligns the UAE with modern European eInvoicing standards rather than the real-time clearance models seen in other parts of the region.

Zambia's electronic invoicing system is known as Smart Invoice. The framework, managed by the Zambia Revenue Authority (ZRA), is a centralized, real-time reporting and clearance model designed to enhance tax compliance across multiple tax types and replace the previous Electronic Fiscal Device (EFD) system.

The mandate became effective on July 1, 2024, for all VAT-registered taxpayers. The system requires that all invoices be generated through a ZRA-approved solution that transmits the data to the tax authority in real-time for validation.