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 September 2026.
Export an EN 16931 e-invoice, free
Invoice Forever now downloads a structured EN 16931 (UBL XML) e-invoice next to the PDF — the format the mandates below are built on. In July 2026 a sample passed the European Commission’s EN 16931 validator with zero errors; it doesn’t yet carry the Peppol participant ID that delivery over Peppol needs. 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 | Usable from here? |
|---|---|---|---|---|---|
| Italy | Mandatory — live | Since 2019 | Since 2019 | SdI · FatturaPA | No |
| Belgium | Mandatory — live | 1 Jan 2026 | 1 Jan 2026 | Peppol BIS | Yes |
| Argentina | Mandatory — live | Mandatory for all taxpayers | Mandatory: real-time CAE authorisation via ARCA web services; CAEA only for contingencies since 1 August 2026 | ARCA · CAE (WSFE) | Yes |
| 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 used by municipalities since January 2026 and mandatory for Simples Nacional service providers from 1 November 2026 | NF-e · NFS-e (signed XML, SEFAZ clearance) | Yes |
| Chile | Mandatory — live | Mandatory for all taxpayers since 2018 | Mandatory for all taxpayers since 2018 | SII · DTE (XML) | Yes |
| Colombia | Mandatory — live | Mandatory now — all VAT taxpayers (phased in during 2019 and 2020). | Mandatory now — phased in for VAT taxpayers during 2019 and 2020. | DIAN · Factura Electrónica (UBL 2.1) | Yes |
| 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) | Yes |
| 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 | No |
| Ecuador | Mandatory — live | Live — buyers receive SRI-authorised signed XML comprobantes. | Live — signed XML cleared by the SRI; immediate transmission, on the transaction date, required since 1 Jan 2026. | SRI · Comprobantes Electrónicos (XML) | Yes |
| Egypt | Mandatory — live | Cleared and made available through the ETA e-invoicing platform | Mandatory for taxpayers brought into scope by phased ETA decisions (Decision 386 of 2020 to Decision 323 of 2022, phase 8) | ETA e-invoicing platform — JSON/XML | Yes |
| Indonesia | Mandatory — live | Mandatory for all VAT-registered businesses (PKP). | Mandatory for all PKP since the 2016 e-Faktur rollout; created in Coretax since 1 January 2025. | Coretax · e-Faktur (portal, XML import or PJAP) | Yes |
| 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 | Yes |
| Mexico | Mandatory — live | Recipients need a valid CFDI 4.0 XML to deduct costs and credit IVA. | Mandatory since 2014; CFDI 4.0 required for all issuers since 1 April 2023. | CFDI 4.0 · SAT / PAC clearance | Yes |
| Peru | Mandatory — live | Buyers receive the CPE from the issuer; the mandate is on issuers | Mandatory for all taxpayers except the Nuevo RUS; new RUC registrants issue electronically from registration (since 1 June 2026) | SUNAT SEE · CPE (UBL 2.1 XML) | Yes |
| Romania | Mandatory — live | Mandatory since 1 January 2024 | Mandatory since 1 July 2024 (full clearance model) | RO e-Factura · RO_CIUS (EN 16931) | No |
| 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 | Yes |
| Uruguay | Mandatory — live | Mandatory for VAT taxpayers | Mandatory for VAT taxpayers | DGI · CFE (XML) | Yes |
| Vietnam | Mandatory — live | Mandatory since 1 July 2022 (now governed by Decree 254/2026/ND-CP from 1 July 2026) | Mandatory since 1 July 2022 (now governed by Decree 254/2026/ND-CP from 1 July 2026) | E-invoice with tax authority code · XML | Yes |
| Germany | Phasing in | 1 Jan 2025 | 1 Jan 2027 (prior-year turnover >€800k) · 1 Jan 2028 (all) | XRechnung / ZUGFeRD | Yes |
| France | Phasing in | 1 Sep 2026 | Sep 2026 (large/mid) · Sep 2027 (SMEs) | Factur-X · plateforme agréée (PA) | No |
| Denmark | Phasing in | Digital bookkeeping / e-invoice acceptance capability required: every company that files an annual report, other businesses with net turnover above DKK 300,000 from 1 January 2026, in-house systems from 1 July 2026. | No B2B issuance mandate. Proposed, not yet in force: from 1 January 2027 registered bookkeeping systems would enrol users in Nemhandel by default (opt-out). | OIOUBL / Peppol BIS · Nemhandel | Yes |
| 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 (transition period ended 3 May 2026); from 1 Oct 2026 for all other businesses (transition to 31 Dec 2026). Issued via a licensed provider or AADE's timologio app. | Licensed providers or AADE timologio app · myDATA (MARK) | No |
| 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) | Yes |
| 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 | Yes |
| Malaysia | Phasing in | Mandatory by turnover band since August 2024; turnover under RM3m exempt (subject to LHDN criteria) | Mandatory via MyInvois from your phase date; up to RM5m from 1 January 2026, with interim relaxation until 31 December 2027. Turnover under RM3m exempt. | MyInvois | Yes |
| Nigeria | Phasing in | Phased by turnover: large taxpayers (≥₦5bn) since the 2025 pilot, fully onboarded by 31 July 2026; medium taxpayers (₦1bn–₦5bn) since 1 July 2026; emerging taxpayers (below ₦1bn) from 1 July 2027 | Large taxpayers (≥₦5bn): transmitting by 31 July 2026; medium taxpayers (₦1bn–₦5bn): since 1 July 2026, enforced from January–March 2027; emerging taxpayers (below ₦1bn): from 1 July 2027 | FIRSMBS (Merchant-Buyer Solution) · national structured XML with IRN and QR / cryptographic stamp | Yes |
| Poland | Phasing in | From 1 February 2026 all taxpayers must be able to receive invoices via KSeF. | 1 Feb 2026 (2024 sales > PLN 200M); 1 Apr 2026 (all others, incl. VAT-exempt); 1 Jan 2027 (invoiced sales ≤ PLN 10,000/month) | KSeF · FA(3) | No |
| 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. | Phase 2 by wave: taxpayers above SAR 375,000 (Wave 24) had to integrate by 30 June 2026; taxpayers above SAR 187,500 in any year 2022-2025 (Wave 25) must integrate by 1 February 2027. ZATCA gives each wave at least six months' notice. | ZATCA Fatoora (UBL 2.1 XML) | Yes |
| Singapore | Phasing in | No requirement to receive Peppol e-invoices. In-scope businesses transmit data on their sales and purchases to IRAS through an InvoiceNow-Ready Solution, including purchases invoiced on paper or PDF. | Newly incorporated voluntary registrants from 1 Nov 2025; all new voluntary registrants from 1 Apr 2026; new compulsory registrants and existing businesses with supplies up to S$200,000 from 1 Apr 2028, up to S$1m from 1 Apr 2029, up to S$4m from 1 Apr 2030, above S$4m from 1 Apr 2031. | InvoiceNow · Peppol | Yes |
| 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 of the year after turnover crosses the threshold (TRY 3M general; TRY 500K for specified sectors): 1 July 2026 for 2025 turnover, 1 July 2027 for 2026 turnover. Below-threshold businesses may register voluntarily. | e-Fatura · UBL-TR 1.2 (GİB) | Yes |
| the Netherlands | Announced | 1 Jul 2030 (planned) | 1 Jul 2030 (planned; KOR exempt) | Peppol BIS (B2G) · B2B network not yet chosen | Yes |
| Spain | Announced | — | Order +12 months (>€8M) · Order +24 months (others) | Facturae · FACe (B2G) · UBL/CII/Facturae + AEAT (B2B) | No |
| Ireland | Announced | 1 Nov 2028 (all businesses) | 1 Nov 2028 (large corporates) · Nov 2029 (intra-EU traders) · Jul 2030 (intra-EU B2B) | EN 16931 (Peppol expected) | Yes |
| the United Kingdom | Announced | Apr 2029 | Apr 2029 (all B2B and B2G VAT invoices) | Peppol (confirmed Jun 2026) · standard to be published | Yes |
| 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 proposed for 2027, not yet legislated; B2G issuing mandatory since 1 July 2019. | EN 16931 (default since 1 July 2025, e.g. Peppol BIS Billing 3.0); national e-arve format (EVS 923) by agreement | Yes |
| Hungary | Announced | Not yet mandated for B2B. A ViDA concept (latest version 3 July 2026) would require structured B2B e-invoicing but sets no start dates; RTIR real-time reporting to NAV applies to essentially all invoices now. | RTIR real-time reporting to NAV mandatory since 2020-2021. Structured B2B e-invoicing is not yet mandatory and no start date is set; utility bills to non-residential customers must be electronic (such as PDFs by email) since 1 July 2025 (electricity, gas) and 1 January 2026 (water). EU deadline for intra-EU B2B e-invoicing: 1 July 2030. | NAV Online Számla · RTIR; proposed EN 16931 XML (optional Peppol) | No |
| Norway | Announced | From 1 January 2030 bookkeeping must use an electronic accounting system that receives e-invoices (B2G already required since 2019) | From 1 January 2027 for sales between businesses with bookkeeping obligations (B2G already required since 2019) | EHF 3.0 · Peppol BIS (via the ELMA recipient register) | Yes |
| 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 | Yes |
| Slovakia | Announced | Voluntary in 2026; from 1 January 2027 every legal person and every business must be able to receive e-invoices. | Voluntary in 2026; mandatory from 1 January 2027 for Slovak VAT payers on domestic B2B and B2G supplies. | Peppol · EN 16931 (5-corner e-Faktúra) | Yes |
| Slovenia | Announced | 1 January 2028 (domestic B2B); B2G already mandatory since 2015 | 1 January 2028 (domestic B2B) | e-SLOG · Peppol (EN 16931) | Yes |
| South Africa | Announced | Voluntary. SARS proposes a pilot in 2029/2030 and phased implementation from 2030, subject to consultation and regulations. | Voluntary. SARS proposes a pilot in 2029/2030 and phased implementation from 2030, subject to consultation and regulations. | Proposed 5-corner model (EN 16931, UN/CEFACT CII or Peppol PINT BIS) | Yes |
| United Arab Emirates | Announced | Voluntary from 1 July 2026; mandatory 1 Jan 2027 (revenue >= AED 50M), 1 Jul 2027 (others), 1 Oct 2027 (government) | Voluntary from 1 July 2026; mandatory 1 Jan 2027 (revenue >= AED 50M), 1 Jul 2027 (others), 1 Oct 2027 (government) | Peppol · PINT AE | Yes |
| Portugal | Public sector only | — | B2G: since 2021 (large) · 1 Jan 2027 (SMEs) | ATCUD + QR · CIUS-PT (B2G) | No |
| Australia | Public sector only | Non-Corporate Commonwealth Entities: at least 30% of invoices received via Peppol since 1 July 2026 | Non-Corporate Commonwealth Entities must be able to send e-invoices by December 2026; voluntary for private business | Peppol · PINT A-NZ | Yes |
| Austria | Public sector only | B2G mandatory (federal bodies); B2B voluntary | B2G mandatory (federal bodies); B2B voluntary | ebInterface 6.0 / Peppol BIS | Yes |
| Bulgaria | Public sector only | 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 (September 2026); a clearance model has been consulted on but not enacted. | CAIS EPP (B2G) · SAF-T reporting | Yes |
| Cyprus | Public sector only | 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 | Yes |
| 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) | Yes |
| 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 September 2026; voluntary and widely used. ViDA cross-border intra-Community from 1 July 2030. | Peppol BIS · Finvoice · TEAPPS | Yes |
| Latvia | Public sector only | Public authorities receive structured e-invoices since 2025; businesses mandatory 1 January 2028 | B2G mandatory since 1 January 2025 (reported to VID since 1 January 2026); B2B voluntary now, mandatory from 1 January 2028 | Peppol BIS Billing 3.0 · EN 16931 | Yes |
| 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 (UBL or CII) · SABIS | Yes |
| Luxembourg | Public sector only | B2G mandatory since 18 Mar 2023; domestic B2B receipt proposed from 1 Jan 2028 (Bill No. 8815, not yet voted) | B2G mandatory since 18 Mar 2023; domestic B2B issuance proposed 1 Jul 2028 (businesses above two of three size thresholds), 1 Jan 2029 (all others) | Peppol BIS 3.0 · EN 16931 | Yes |
| 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 | Yes |
| New Zealand | Public sector only | Since 1 January 2026 for agencies receiving more than 2,000 domestic trade invoices a year (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 | Yes |
| Sweden | Public sector only | Public-sector buyers must be able to receive EN 16931 e-invoices (since 1 April 2019); B2B receipt is voluntary. | Mandatory for B2G suppliers via Peppol since 2019; B2B issuance voluntary pending the government inquiry (report due by 30 November 2027). | Peppol BIS Billing 3.0 | Yes |
| Switzerland | Public sector only | Voluntary for B2B/B2C | Mandatory for invoices to the federal administration where the contract value exceeds CHF 5,000 (PDF by e-mail or structured data via a service provider); voluntary otherwise. | Federal administration: PDF by e-mail or structured data via a service provider | Yes |
| the United States | Not mandated | — | — | DBNAlliance (voluntary) · IPP / WAWF (federal suppliers) | Yes |
| Canada | Not mandated | No B2B obligation; PDF/paper accepted. | No B2B obligation; PDF or paper invoices accepted. | — | Yes |
| China | Not mandated | Available to taxpayers nationwide since 1 December 2024 | Issued through the STA unified e-invoice platform; available nationwide since 1 December 2024; no general obligation to switch | e-fapiao · STA platform (XML) | Yes |
| Japan | Not mandated | Voluntary (no mandate) | Voluntary (no mandate) | Peppol · JP PINT | Yes |
| Thailand | Not mandated | Voluntary; no mandate legislated or announced. | Voluntary; small businesses (turnover ≤ THB 30m) may use the simplified e-Tax Invoice by Email route | e-Tax Invoice & e-Receipt (RD · ETDA XML) | Yes |
“Usable from here?” is about Invoice Forever specifically: in 9 countries the law regulates the invoicing software itself, or routes every invoice through a state or licensed platform, so this tool can’t be your invoicing system there. The list and the reasons. “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. |
| Jan 2026 | Croatia (Fiskalizacija 2.0): VAT-registered businesses must issue and receive structured e-invoices; other businesses issue from January 2027. |
| Feb–Apr 2026 | Poland's KSeF becomes mandatory: 1 Feb for large taxpayers (2024 sales over PLN 200m), 1 Apr for all other taxpayers, including VAT-exempt ones; the smallest issuers from 1 Jan 2027. |
| Sep 2026 | France: all businesses must be able to receive e-invoices through an approved platform; large and mid-sized firms must start issuing, smaller ones from September 2027. |
| 2027–2028 | Germany (issuing, by turnover) and Spain phase in their mandatory-issue obligations. |
| Nov 2028 | Ireland begins its phased B2B mandate: large corporates must issue e-invoices and every business must be able to receive them. VAT-registered businesses that trade with other EU 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 September 2026, structured B2B e-invoicing is mandatory in Italy (since 2019), Romania (since 2024), Belgium and Croatia (since January 2026), Poland (KSeF: since February 2026 for the largest taxpayers and April 2026 for everyone else, with the smallest issuers joining in January 2027) and Greece (large businesses since March 2026, all others from October 2026). France started on 1 September 2026: every business must now be able to receive e-invoices, and large and mid-sized companies must issue them; SMEs must issue from September 2027. Germany has required businesses to be able to receive e-invoices since January 2025, with issuing phased in over 2027–2028. Slovakia (January 2027), Latvia (January 2028), Ireland (November 2028) and the UK (April 2029) have set dates, and the Netherlands plans to start in July 2030 (not yet law). Austria, Czechia and Bulgaria have no B2B mandate; their rules cover public-sector invoicing only. Outside Europe, Türkiye requires e-invoicing once turnover passes TRY 3 million, and Nigeria is phasing it in by company size.
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 smaller businesses in 2028, with Germany's Kleinunternehmer exempt from issuing). 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 e-invoice (UBL XML) alongside the PDF. That is the format most European mandates are built on, and in July 2026 a sample passed the European Commission's EN 16931 validator with zero errors. The file doesn't yet carry the Peppol participant ID that delivery over Peppol needs, and there's no XML export for currencies with three decimals. 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 September 2026 against national tax authorities and specialist advisories. Each country page links its own source; the EU-wide dates draw on:
Invoice by the local rules.
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