Governments worldwide are mandating structured electronic invoicing for VAT-registered businesses. This tracker covers 38 countries and summarises each mandate at a glance: current status, upcoming deadlines, required formats and transmission platforms. Each country page links to detailed compliance guidance on our partner site e-Invoice.app.
38 countries tracked · select a country for its mandate status, deadlines and formats
| Country | Status | Next deadline | Formats | Details |
|---|---|---|---|---|
| Europe (17) | ||||
| Belgium | live | Near-real-time e-reporting of domestic B2B invoice data to the tax authority is due to begin | Peppol BIS Billing 3.0, UBL 2.1 | View mandate → |
| Croatia | phased | Require non-VAT-registered taxpayers to issue and fiscalise e-invoices | UBL 2.1 XML, UN/CEFACT CII XML | View mandate → |
| Denmark | voluntary | Registered digital bookkeeping systems must support the expanded SAF-T 2.0 file with transaction-level data | OIOUBL 2.1, Peppol BIS Billing 3.0 | View mandate → |
| Estonia | voluntary | Proposed general B2B e-invoicing mandate for VAT-registered businesses, subject to adoption of the draft VAT Act amendment | Peppol BIS Billing 3.0, Estonian national e-invoice XML standard | View mandate → |
| France | phased | All VAT-registered businesses must be able to receive electronic invoices, and large enterprises and mid-sized companies must issue e-invoices and comply with e-reporting | Factur-X, UBL 2.1, CII (UN/CEFACT) | View mandate → |
| Germany | phased | Issuing mandatory for businesses with previous-year turnover above EUR 800,000 | XRechnung, ZUGFeRD from version 2.0.1 (PDF/A-3 with embedded XML; MINIMUM and BASIC-WL profiles excluded) | View mandate → |
| Greece | phased | Domestic B2B e-invoicing extends to all remaining businesses, with an adjustment period to 31 December 2026 | myDATA XML, Peppol BIS Billing 3.0 (B2G) | View mandate → |
| Ireland | announced | Phase 1: large corporates must issue domestic B2B e-invoices and report invoice data to Revenue in real time, and all businesses must be able to receive e-invoices | Peppol BIS Billing 3.0 | View mandate → |
| Italy | live | Fully in force | FatturaPA XML (schema version 1.2.2) | View mandate → |
| Latvia | phased | Domestic B2B e-invoicing and reporting of e-invoice data to the State Revenue Service become mandatory | Peppol BIS Billing 3.0, UBL 2.1 XML | View mandate → |
| Norway | phased | Bookkeeping-obliged businesses must issue domestic B2B invoices in a structured e-invoice format | EHF Billing 3.0, Peppol BIS Billing 3.0 | View mandate → |
| Poland | phased | Bring micro-entrepreneurs and digitally excluded taxpayers into KSeF | FA(3) XML | View mandate → |
| Portugal | phased | Qualified electronic signature or seal becomes mandatory for electronic invoices, ending the transitional acceptance of unsigned PDFs | UBL 2.1 CIUS-PT, CII (UN/CEFACT) CIUS-PT, SAF-T (PT) XML | View mandate → |
| Romania | live | Fully in force | UBL 2.1 XML | View mandate → |
| Slovakia | announced | Require VAT-registered taxpayers to issue, receive and report structured e-invoices | UBL 2.1 XML, UN/CEFACT CII XML | View mandate → |
| Spain | announced | Verifactu-compliant billing systems become mandatory for corporate income tax payers | Facturae, UBL, CII (UN/CEFACT), EDIFACT | View mandate → |
| United Kingdom | announced | E-invoicing becomes mandatory for all VAT invoices in B2B and B2G transactions; the government's published commitment is from 2029, with professional bodies reporting a 1 April 2029 start | Peppol BIS Billing 3.0, UBL 2.1 | View mandate → |
| Middle East (5) | ||||
| Israel | live | Fully in force | JSON (SHAAM API request/response) | View mandate → |
| Oman | announced | Phase 1 go-live for the first wave of large taxpayers directly notified by the OTA | XML (UBL 2.1), PDF/A-3 with embedded XML | View mandate → |
| Qatar | announced | None scheduled | Not yet published | View mandate → |
| Saudi Arabia | live | Fully in force | XML (UBL 2.1), PDF/A-3 with embedded XML | View mandate → |
| UAE | phased | Large businesses must have appointed an Accredited Service Provider (extended from 31 July 2026) | XML (UBL 2.1) | View mandate → |
| Africa (4) | ||||
| Egypt | live | Fully in force | JSON (ETA schema), XML (ETA schema) | View mandate → |
| Morocco | announced | Final wave date circulated for smaller companies and auto-entrepreneurs; not confirmed by decree | XML (UBL 2.1), XML (CII) | View mandate → |
| Nigeria | phased | Deadline for all large taxpayers to be fully onboarded and transmitting invoices to the NRS platform | XML (UBL 2.1), JSON | View mandate → |
| South Africa | announced | Indicative target for full operational e-invoicing and digital reporting; not yet fixed by regulation | Not yet prescribed; structured XML expected | View mandate → |
| APAC (5) | ||||
| Australia | voluntary | Non-corporate Commonwealth entities must be able to process received e-invoices automatically and to send Peppol e-invoices | XML (Peppol PINT A-NZ) | View mandate → |
| India | live | Fully in force | JSON (GST e-invoice schema INV-01) | View mandate → |
| Malaysia | live | Interim relaxation period for Phase 4 taxpayers ends, following the extension announced in e-Invoice Specific Guideline version 4.7, after which the full requirements are enforced | XML (UBL 2.1), JSON (UBL 2.1) | View mandate → |
| New Zealand | voluntary | Government agencies must require large suppliers to send eInvoices when contracting with them | XML (Peppol PINT A-NZ) | View mandate → |
| Singapore | phased | Requirement extends to new compulsory GST registrants and to existing GST-registered businesses with annual supplies up to S$200,000 | XML (Peppol BIS Billing 3.0) | View mandate → |
| Americas (7) | ||||
| Brazil | live | NF-e and NFC-e issued by regular-regime taxpayers are rejected if the IBS and CBS fields are missing, under Technical Note 2025.002 version 1.40 | NF-e XML (model 55), NFC-e XML (model 65), NFS-e XML (national standard), CT-e XML (model 57) | View mandate → |
| Canada | voluntary | None scheduled | Peppol BIS Billing 3.0, UBL 2.1, cXML | View mandate → |
| Chile | live | Expanded transport, carrier and dispatch-guide information becomes mandatory under SII Resolución Exenta No. 154 of 2025, postponed to this date by Resolución Exenta No. 52 of 2026 | DTE XML, Boleta electrónica XML | View mandate → |
| Colombia | live | Fully in force | UBL 2.1 XML | View mandate → |
| Dominican Republic | live | Small, micro and unclassified taxpayers must issue e-CF, following a six-month extension from the original May 2026 date | e-CF XML | View mandate → |
| Mexico | live | Fully in force | CFDI 4.0 XML | View mandate → |
| United States | voluntary | None scheduled | UBL 2.1 (DBNAlliance Exchange Framework), ANSI ASC X12 810, EDIFACT INVOIC | View mandate → |
Mandates change frequently. Every country page shows the date its content was last reviewed, and our daily VAT news feed covers e-invoicing developments as they happen.