E-invoicing mandates by country
Governments worldwide are moving from PDF invoices to structured e-invoices, country by country. Here’s where each of the 61 countries we cover stands — who must be able to receive e-invoices, when issuing becomes mandatory, and in what format. Last verified July 2026.
New · beta
Export an EN 16931 e-invoice, free
Invoice Forever now downloads a structured EN 16931 / Peppol BIS 3.0 (UBL XML) e-invoice next to the PDF — the format the mandates below are built on. Our output passes the European Commission’s official validator with zero errors. Set your country and your client’s country on any invoice and the “E-invoice (XML)” option appears.
Honest about scope: we create the file, we don’t transmit it. You still send it through your own Peppol access point or national platform, and a few countries require a specific national format (Italy’s FatturaPA, Spain’s Facturae) that generic UBL doesn’t replace.
| Country | Status | Must receive | Mandatory to issue | Format / network |
|---|---|---|---|---|
| Italy | Mandatory — live | Since 2019 | Since 2019 | SdI · FatturaPA |
| Belgium | Mandatory — live | 1 Jan 2026 | 1 Jan 2026 | Peppol BIS |
| Argentina | Mandatory — live | Mandatory for all taxpayers | Mandatory — real-time CAE authorisation via ARCA web services | ARCA · CAE (WSFE) |
| Brazil | Mandatory — live | Live — validate and archive the authorised XML and access key (chave de acesso) | Live — NF-e (goods) mandatory since 2008; national NFS-e (services) standard phasing in through 2026 | NF-e · NFS-e (signed XML, SEFAZ clearance) |
| Chile | Mandatory — live | Mandatory for all taxpayers since 2018 | Mandatory for all taxpayers since 2018 | SII · DTE (XML) |
| Colombia | Mandatory — live | Mandatory now — all VAT taxpayers since 1 November 2020. | Mandatory now — large taxpayers from 2019, all remaining VAT taxpayers since 1 November 2020. | DIAN · Factura Electrónica (UBL 2.1) |
| Costa Rica | Mandatory — live | Must accept and confirm incoming electronic vouchers (mensaje receptor) | Mandatory for all taxpayers; signed XML v4.4 cleared by Hacienda, in force since 1 Sep 2025 | Hacienda · Comprobantes Electrónicos 4.4 (signed XML, direct clearance) |
| Croatia | Mandatory — live | 1 January 2026 (VAT-registered and non-VAT-registered taxpayers) | 1 January 2026 (VAT-registered taxpayers); 1 January 2027 (non-VAT-registered entities) | Peppol · eRačun (EN 16931, UBL 2.1 / CII) with FINA access point |
| Ecuador | Mandatory — live | Live — all non-simplified-regime businesses receive signed XML comprobantes. | Live — signed XML cleared by the SRI; real-time transmission required since 1 Jan 2026. | SRI · Comprobantes Electrónicos (XML) |
| Egypt | Mandatory — live | Cleared and made available through the ETA e-invoicing platform | Mandatory for all VAT-registered businesses (fully phased in by mid-2023) | ETA e-invoicing platform — JSON/XML |
| Indonesia | Mandatory — live | Mandatory for all VAT-registered businesses (PKP). | Mandatory for all PKP since the 2016 e-Faktur rollout; cleared via Coretax since January 2025. | Coretax · e-Faktur (XML) |
| Kenya | Mandatory — live | Mandatory since 1 January 2024; the buyer's KRA PIN must appear on the invoice to support input-VAT or expense claims | Mandatory for all businesses since 1 January 2024 | KRA eTIMS · OSCU/VSCU |
| Mexico | Mandatory — live | Mandatory — all registered businesses must be able to receive CFDI 4.0 XML invoices. | Mandatory since 2014; CFDI 4.0 required for all issuers since 1 April 2023. | CFDI 4.0 · SAT / PAC clearance |
| Peru | Mandatory — live | Mandatory for all taxpayers (since 2022) | Mandatory for all taxpayers (since 2022) | SUNAT SEE · CPE (UBL 2.1 XML) |
| Romania | Mandatory — live | Mandatory since 1 January 2024 | Mandatory since 1 July 2024 (full clearance model) | RO e-Factura · RO_CIUS (EN 16931) |
| South Korea | Mandatory — live | All VAT-registered businesses receive e-Tax invoices delivered and reported via the NTS Hometax platform. | Mandatory for all corporations since 2011; individual businesses at or above KRW 80m annual supplies from 1 Jul 2024. | NTS e-Tax Invoice · XML |
| Uruguay | Mandatory — live | Mandatory for VAT taxpayers | Mandatory for VAT taxpayers | DGI · CFE (XML) |
| Vietnam | Mandatory — live | Mandatory since 1 July 2022 | Mandatory since 1 July 2022 | GDT e-invoice · XML |
| Germany | Phasing in | 1 Jan 2025 | 2027 (>€800k) · 2028 (all) | XRechnung / ZUGFeRD |
| France | Phasing in | 1 Sep 2026 | Sep 2026 (large/mid) · Sep 2027 (SMEs) | Factur-X / PDP |
| China | Phasing in | Available to taxpayers nationwide since 1 December 2024 | Issued through the STA unified e-fapiao platform; mandatory for newly established taxpayers, phased rollout ongoing | e-fapiao · STA platform (XML) |
| Denmark | Phasing in | Digital bookkeeping / e-invoice acceptance capability required; phase-in complete — all firms above DKK 300,000 turnover from 1 January 2026, in-house systems from 1 July 2026. | Since 1 July 2026, registered bookkeeping systems issue e-invoices by default (auto-enrolled in NemHandel, opt-out); no universal B2B issuance mandate. | OIOUBL / Peppol BIS · NemHandel |
| Greece | Phasing in | Domestic recipients in scope must be able to receive compliant e-invoices from the date their counterparties become mandatory (from Mar 2026). | Mandatory since 2 Mar 2026 for firms with >€1M FY2023 turnover (grace to 3 May 2026); from 1 Oct 2026 for all other Greece-established businesses (grace to 31 Dec 2026). | EN 16931 · Peppol-based accredited providers · myDATA clearance (MARK) |
| Hungary | Phasing in | Not yet mandated for general B2B; RTIR real-time reporting to NAV is required for essentially all invoices now, and sector mandates (energy since July 2025, water utilities since January 2026) already require structured e-invoices in scope. | RTIR real-time reporting to NAV mandatory since 2020-2021 (XML 3.0). Structured e-invoicing is rolling out by sector — energy (electricity/gas) since July 2025 and water utilities since January 2026 — with a general domestic B2B mandate expected around a 2028 voluntary-testing phase and 2029 rollout, ahead of the EU ViDA deadline of July 2030. | NAV Online Számla · RTIR (XML 3.0); future EN 16931 / Peppol |
| India | Phasing in | Registered B2B recipients receive IRN-validated invoices from suppliers above the ₹5 crore turnover threshold (since 1 Aug 2023). | Mandatory for suppliers whose aggregate turnover has crossed ₹5 crore in any year since FY 2017-18 (since 1 Aug 2023); not required below that threshold. | GST IRP · IRN (JSON, GST INV-01 schema) |
| Israel | Phasing in | Buyers require a valid allocation number on supplier invoices above the threshold to reclaim input VAT. | Allocation number required before issuing B2B invoices above ILS 5,000 (before VAT) from 1 June 2026; the threshold was ILS 10,000 from 1 January 2026. | Israel Tax Authority allocation-number clearance (SHAAM), JSON |
| Malaysia | Phasing in | In force for businesses above RM1m turnover, applied by turnover band since Aug 2024. | Mandatory to issue via MyInvois from your phase date; Phase 4 (RM1m-RM5m) from 1 Jan 2026, with a six-month interim relaxation from the start date. Businesses at or below RM1m turnover are exempt. | MyInvois · Peppol |
| Nigeria | Phasing in | Phased by turnover: large taxpayers (≥₦5bn) since the July-December 2025 pilot; medium-sized taxpayers (roughly ₦1bn-₦5bn) from 1 July 2026 | Mandatory from 1 July 2026 for medium-sized taxpayers (roughly ₦1bn-₦5bn); large taxpayers (≥₦5bn) already onboarded via the 2025 pilot; small enterprises expected from July 2027 | FIRSMBS (Merchant-Buyer Solution) · national structured XML with IRN and QR / cryptographic stamp |
| Poland | Phasing in | From 1 February 2026 all taxpayers must be able to receive invoices via KSeF. | 1 February 2026 for 2024 turnover above PLN 200M; 1 April 2026 for all other businesses; micro-enterprises from 1 January 2027. | KSeF · FA(3) |
| Saudi Arabia | Phasing in | Buyers receive ZATCA-cleared XML (or PDF/A-3 embedding the XML) invoices once the seller has been onboarded to its Phase 2 wave; businesses not yet in a Phase 2 wave still issue Phase 1 electronic invoices carrying a QR code. | Phased in by annual turnover: the largest taxpayers integrated first (from 2023) and successive waves have lowered the threshold, reaching businesses with turnover around SAR 2 million by late 2025, with further waves for smaller taxpayers being announced through 2026. ZATCA gives each wave at least six months' notice of its go-live date. | ZATCA Fatoora (UBL 2.1 XML) |
| Singapore | Phasing in | In-scope GST-registered businesses must be able to receive Peppol e-invoices from their mandated start date (from 1 November 2025 for the first cohort). | In-scope businesses must issue and transmit invoice data to IRAS via InvoiceNow, phased from 1 November 2025 (newly incorporated voluntary registrants) and 1 April 2026 (all new voluntary registrants) through to 2031 for all GST-registered businesses. | InvoiceNow · Peppol |
| Türkiye | Phasing in | Registered taxpayers must be able to receive e-Fatura from other registered taxpayers once a threshold is crossed. | Mandatory from 1 July 2026 for businesses whose 2025 turnover exceeds the thresholds (TRY 3M general; TRY 500K for specified sectors); below-threshold businesses may register voluntarily. | e-Fatura · UBL-TR 1.2 (GİB) |
| Spain | Announced | — | ~2027 (>€8M) · ~2028 (others) | Facturae · FACe (B2G) |
| Ireland | Announced | Nov 2028 (phased) | Nov 2028 (large) · Nov 2029 (others) | EN 16931 / Peppol |
| the United Kingdom | Announced | 1 Apr 2029 | 1 Apr 2029 (all VAT-registered) | EN 16931 / Peppol (expected) |
| Bulgaria | Announced | Public authorities can receive EN 16931 e-invoices via CAIS EPP since November 2019; B2B receipt not yet mandated. | No B2B issuing mandate in force (July 2026); a NEFS-based system and clearance model are under development but not yet enacted. | NEFS · SAF-T |
| Cyprus | Announced | Public bodies must receive EN 16931 e-invoices via Peppol (since 2019); no private-sector obligation as of 2026 | Voluntary today; mandatory for intra-EU B2B from 1 July 2030 under ViDA | Peppol BIS Billing 3.0 |
| Estonia | Announced | Since 1 July 2025, businesses registered as e-invoice recipients in the commercial register can demand structured e-invoices from their suppliers. | General B2B issuing mandate expected around 2027 (to be confirmed); B2G issuing mandatory since 1 July 2019. | Peppol BIS / national EVS 923 (e-arve), both EN 16931-compliant |
| Norway | Announced | Mandatory from 1 January 2030 (B2G already required since 2019) | Mandatory for B2B from 1 January 2027 (B2G already required since 2019) | EHF 3.0 · Peppol BIS (via the ELMA recipient register) |
| Philippines | Announced | No separate buyer-side receipt obligation; sales data is reported to the BIR EIS rather than exchanged over a network. | Covered taxpayers (large taxpayers, e-commerce, CAS/CBS users) are due to issue structured e-invoices by 31 December 2026. | BIR EIS · JSON |
| Slovakia | Announced | Voluntary in 2026; mandatory 1 January 2027 | Voluntary in 2026; mandatory 1 January 2027 (VAT-registered domestic B2B/B2G) | Peppol · EN 16931 (5-corner e-Faktúra) |
| Slovenia | Announced | 1 January 2028 (domestic B2B); B2G already mandatory since 2015 | 1 January 2028 (domestic B2B) | e-SLOG · Peppol (EN 16931) |
| South Africa | Announced | Voluntary pilots expected from 2026; phased mandatory rollout targeted for 2028 | Voluntary pilots expected from 2026; phased mandatory rollout targeted for 2028 | Peppol (five-corner) · SARS Central Tax Hub |
| Thailand | Announced | Voluntary — no mandate through 2027 | Voluntary; small businesses (turnover ≤ THB 30m) may use the simplified e-Tax Invoice by Email route | e-Tax Invoice & e-Receipt (RD · ETDA XML) |
| United Arab Emirates | Announced | Voluntary pilot from mid-2026; mandatory 1 Jan 2027 (revenue >= AED 50M), 1 Jul 2027 (others), 1 Oct 2027 (government) | Voluntary pilot from mid-2026; mandatory 1 Jan 2027 (revenue >= AED 50M), 1 Jul 2027 (others), 1 Oct 2027 (government) | Peppol · PINT AE |
| the Netherlands | Public sector only | — | — | Peppol BIS (B2G) |
| Portugal | Public sector only | — | — | ATCUD + QR · CIUS-PT (B2G) |
| Australia | Public sector only | Commonwealth agencies: at least 30% of supplier invoices via Peppol from mid-2026 | Commonwealth agencies must send Peppol e-invoices by December 2026; voluntary for private business | Peppol · PINT A-NZ |
| Austria | Public sector only | B2G mandatory (federal bodies); B2B voluntary | B2G mandatory (federal bodies); B2B voluntary | ebInterface 6.0 / Peppol BIS |
| Canada | Public sector only | No B2B obligation; PDF/paper accepted. | No B2B obligation; suppliers to the federal government send e-invoices via the CanadaBuys portal / SAP Ariba (B2G). | Peppol BIS / UBL via SAP Ariba (CanadaBuys), federal B2G |
| Czechia | Public sector only | B2G contracting authorities must accept and process EN 16931-compliant e-invoices; B2B receipt is voluntary. | No issuance mandate for private businesses; B2B and B2G e-invoicing is optional by agreement. | Peppol BIS · ISDOC · UBL 2.1 (EN 16931) |
| Finland | Public sector only | Public sector mandatory to receive EN 16931 e-invoices under Act 241/2019; businesses over €10,000 turnover may require e-invoices from suppliers. | No general B2B mandate as of July 2026; voluntary and widely used. ViDA cross-border intra-Community from 1 July 2030. | Peppol BIS · Finvoice · TEAPPS |
| Latvia | Public sector only | Public authorities receive structured e-invoices since 2025; businesses mandatory 1 January 2028 | B2G mandatory since 1 January 2025; B2B voluntary from 30 March 2026, mandatory 1 January 2028 | Peppol BIS Billing 3.0 · EN 16931 |
| Lithuania | Public sector only | B2G: mandatory via SABIS/Peppol. B2B: voluntary. | B2G: mandatory via the SABIS platform (Peppol BIS Billing 3.0) since 1 July 2024. B2B: voluntary, with buyer consent. | Peppol BIS Billing 3.0 · SABIS |
| Luxembourg | Public sector only | B2G mandatory since 18 Mar 2023; domestic B2B receipt proposed from 1 Jan 2028 | B2G mandatory since 18 Mar 2023; domestic B2B issuance proposed 1 Jul 2028 (large/medium), 1 Jan 2029 (all others) | Peppol BIS 3.0 · EN 16931 |
| Malta | Public sector only | B2G: public authorities must accept EN 16931 e-invoices (since the 2018 transposition). B2B/B2C: voluntary. | No issuing mandate for suppliers; B2B/B2C voluntary, with no confirmed domestic mandate date ahead of the EU ViDA changes from 2030. | Peppol BIS Billing 3.0 |
| New Zealand | Public sector only | Government agencies: Peppol send/receive capability from January 2026 (Procurement Rule 44) | Large suppliers to government (revenue over NZD 33m): mandatory from 1 January 2027; voluntary for all other B2B | Peppol · PINT A-NZ |
| Sweden | Public sector only | Public-sector suppliers (B2G) must be able to send Peppol e-invoices; B2B receipt is voluntary. | Mandatory for B2G suppliers via Peppol since 2019; B2B issuance voluntary pending the ViDA inquiry (findings due November 2027). | Peppol BIS Billing 3.0 |
| Switzerland | Public sector only | Voluntary for B2B/B2C | Mandatory for federal B2G invoices from CHF 5,000; voluntary otherwise | Peppol BIS · swissDIGIN · eBill |
| the United States | Not mandated | — | — | DBNAlliance (voluntary) |
| Japan | Not mandated | Voluntary (no mandate) | Voluntary (no mandate) | Peppol · JP PINT |
“Must receive” is the date all businesses must be able to accept a structured e-invoice; “mandatory to issue” is when sending them becomes compulsory (often phased by turnover). This is general information, not tax advice — always confirm the current position with the national tax authority before you rely on it.
The bigger picture
| When | What |
|---|---|
| 2019 | Italy switches on full B2B e-invoicing via the SdI — the first mandate of its kind in the EU. |
| Mar 2025 | The EU adopts the VAT in the Digital Age (ViDA) package: member states may mandate domestic B2B e-invoicing without a derogation, and e-invoices no longer need the buyer's consent. |
| Jan 2026 | Belgium's B2B e-invoicing mandate goes live over Peppol. |
| Feb–Apr 2026 | Poland's KSeF becomes mandatory: 1 Feb for large taxpayers (turnover over PLN 200m), 1 Apr for all other VAT-registered businesses. |
| Sep 2026 | France: all businesses must be able to receive e-invoices; large and mid-sized firms must start issuing. |
| 2027–2028 | Germany (issuing, by turnover) and Spain phase in their mandatory-issue obligations. |
| Nov 2028 | Ireland begins its phased B2B mandate with large corporates; other businesses follow in November 2029. |
| Apr 2029 | The United Kingdom requires all B2B and B2G VAT invoices to be issued electronically. |
| Jul 2030 | ViDA headline: mandatory EN 16931 e-invoicing plus near-real-time digital reporting for intra-EU B2B transactions. |
| Jan 2035 | National e-invoicing regimes that pre-date 2024 must harmonise to the ViDA EN 16931 standard. |
Questions
As of 2026, Italy (since 2019) and Belgium (since January 2026) require structured B2B e-invoicing, and France's mandate begins in September 2026. Poland's KSeF, outside the countries covered here, also starts in 2026. Most other European countries have announced mandates for 2027–2029.
A PDF is essentially a digital image of an invoice; an e-invoice is a structured, machine-readable file (for example EN 16931 sent over Peppol) that another system can process automatically. Mandates require the structured format — a PDF on its own does not satisfy them.
In stages. The ViDA package, adopted in March 2025, lets member states mandate domestic B2B e-invoicing now, and from July 2030 requires structured e-invoicing plus digital reporting for intra-EU B2B transactions. Timelines still vary a lot by country.
It depends on your country and size — most mandates phase in by turnover, with the smallest businesses last (for example France's SMEs in 2027 and Germany's smallest by 2028). Check your country's page and confirm the current rules with the tax authority.
Yes — on any invoice with your country and your client's country set, you can download a structured EN 16931 / Peppol BIS 3.0 (UBL XML) e-invoice alongside the PDF. That is the format most European mandates are built on, and our output passes the European Commission's official validator with zero errors. Two honest caveats: it is in beta, and creating the file is not the same as filing it — you still send it through your own Peppol access point or national platform, and a few countries require a specific national format (Italy's FatturaPA, Spain's Facturae) that generic UBL does not replace.
Sources
Verified July 2026 against national tax authorities and specialist advisories. Each country page links its own source; the EU-wide dates draw on:
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