Mandatos de facturación electrónica por país
Los gobiernos de todo el mundo están pasando de las facturas en PDF a las facturas electrónicas estructuradas, país por país. Aquí puede ver la situación de cada uno de los 61 países que cubrimos: quién debe poder recibir facturas electrónicas, cuándo se vuelve obligatorio emitirlas y en qué formato. Verificado por última vez el July 2026.
Nuevo · beta
Exporte una factura electrónica EN 16931, gratis
Invoice Forever ahora descarga una factura electrónica estructurada EN 16931 / Peppol BIS 3.0 (UBL XML) junto al PDF, el formato sobre el que se basan los mandatos que aparecen a continuación. Nuestro resultado supera el validador oficial de la European Commission sin ningún error. Indique su país y el país de su cliente en cualquier factura y aparecerá la opción «E-invoice (XML)».
Con honestidad sobre el alcance: creamos el archivo, no lo transmitimos. Usted sigue enviándolo a través de su propio punto de acceso Peppol o plataforma nacional, y algunos países exigen un formato nacional específico (el FatturaPA de Italia, el Facturae de España) que el UBL genérico no sustituye.
| País | Estado | Debe recibir | Obligatorio emitir | Formato / red |
|---|---|---|---|---|
| Italia | Obligatorio — en vigor | Since 2019 | Since 2019 | SdI · FatturaPA |
| Bélgica | Obligatorio — en vigor | 1 Jan 2026 | 1 Jan 2026 | Peppol BIS |
| Argentina | Obligatorio — en vigor | Mandatory for all taxpayers | Mandatory — real-time CAE authorisation via ARCA web services | ARCA · CAE (WSFE) |
| Brasil | Obligatorio — en vigor | 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 | Obligatorio — en vigor | Mandatory for all taxpayers since 2018 | Mandatory for all taxpayers since 2018 | SII · DTE (XML) |
| Colombia | Obligatorio — en vigor | 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 | Obligatorio — en vigor | 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) |
| Croacia | Obligatorio — en vigor | 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 | Obligatorio — en vigor | 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) |
| Egipto | Obligatorio — en vigor | 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 | Obligatorio — en vigor | 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) |
| Kenia | Obligatorio — en vigor | 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 |
| México | Obligatorio — en vigor | 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 |
| Perú | Obligatorio — en vigor | Mandatory for all taxpayers (since 2022) | Mandatory for all taxpayers (since 2022) | SUNAT SEE · CPE (UBL 2.1 XML) |
| Rumanía | Obligatorio — en vigor | Mandatory since 1 January 2024 | Mandatory since 1 July 2024 (full clearance model) | RO e-Factura · RO_CIUS (EN 16931) |
| Corea del Sur | Obligatorio — en vigor | 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 | Obligatorio — en vigor | Mandatory for VAT taxpayers | Mandatory for VAT taxpayers | DGI · CFE (XML) |
| Vietnam | Obligatorio — en vigor | Mandatory since 1 July 2022 | Mandatory since 1 July 2022 | GDT e-invoice · XML |
| Alemania | Implantación escalonada | 1 Jan 2025 | 2027 (>€800k) · 2028 (all) | XRechnung / ZUGFeRD |
| Francia | Implantación escalonada | 1 Sep 2026 | Sep 2026 (large/mid) · Sep 2027 (SMEs) | Factur-X / PDP |
| China | Implantación escalonada | 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) |
| Dinamarca | Implantación escalonada | 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 |
| Grecia | Implantación escalonada | 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) |
| Hungría | Implantación escalonada | 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 | Implantación escalonada | 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 | Implantación escalonada | 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 |
| Malasia | Implantación escalonada | 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 | Implantación escalonada | 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 |
| Polonia | Implantación escalonada | 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) |
| Arabia Saudí | Implantación escalonada | 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) |
| Singapur | Implantación escalonada | 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 |
| Turquía | Implantación escalonada | 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) |
| España | Anunciado | — | ~2027 (>€8M) · ~2028 (others) | Facturae · FACe (B2G) |
| Irlanda | Anunciado | Nov 2028 (phased) | Nov 2028 (large) · Nov 2029 (others) | EN 16931 / Peppol |
| Reino Unido | Anunciado | 1 Apr 2029 | 1 Apr 2029 (all VAT-registered) | EN 16931 / Peppol (expected) |
| Bulgaria | Anunciado | 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 |
| Chipre | Anunciado | 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 | Anunciado | 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 |
| Noruega | Anunciado | 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) |
| Filipinas | Anunciado | 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 |
| Eslovaquia | Anunciado | 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) |
| Eslovenia | Anunciado | 1 January 2028 (domestic B2B); B2G already mandatory since 2015 | 1 January 2028 (domestic B2B) | e-SLOG · Peppol (EN 16931) |
| Sudáfrica | Anunciado | 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 |
| Tailandia | Anunciado | 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) |
| Emiratos Árabes Unidos | Anunciado | 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 |
| Países Bajos | Solo sector público | — | — | Peppol BIS (B2G) |
| Portugal | Solo sector público | — | — | ATCUD + QR · CIUS-PT (B2G) |
| Australia | Solo sector público | 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 | Solo sector público | B2G mandatory (federal bodies); B2B voluntary | B2G mandatory (federal bodies); B2B voluntary | ebInterface 6.0 / Peppol BIS |
| Canadá | Solo sector público | 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 |
| Chequia | Solo sector público | 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) |
| Finlandia | Solo sector público | 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 |
| Letonia | Solo sector público | 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 |
| Lituania | Solo sector público | 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 |
| Luxemburgo | Solo sector público | 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 | Solo sector público | 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 |
| Nueva Zelanda | Solo sector público | 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 |
| Suecia | Solo sector público | 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 |
| Suiza | Solo sector público | Voluntary for B2B/B2C | Mandatory for federal B2G invoices from CHF 5,000; voluntary otherwise | Peppol BIS · swissDIGIN · eBill |
| Estados Unidos | Sin mandato | — | — | DBNAlliance (voluntary) |
| Japón | Sin mandato | Voluntary (no mandate) | Voluntary (no mandate) | Peppol · JP PINT |
«Debe recibir» es la fecha en la que todas las empresas deben poder aceptar una factura electrónica estructurada; «obligatorio emitir» es cuando su envío se vuelve obligatorio (a menudo de forma escalonada según la facturación). Esta es información general, no asesoramiento fiscal: confirme siempre la situación actual con la autoridad fiscal nacional antes de basarse en ella.
El panorama general
| Cuándo | Qué |
|---|---|
| 2019 | Italia activa la facturación electrónica B2B completa a través del SdI, el primer mandato de este tipo en la UE. |
| mar 2025 | La UE adopta el paquete VAT in the Digital Age (ViDA): los Estados miembros pueden imponer la facturación electrónica B2B nacional sin necesidad de una excepción, y las facturas electrónicas ya no requieren el consentimiento del comprador. |
| ene 2026 | El mandato de facturación electrónica B2B de Bélgica entra en vigor a través de Peppol. |
| feb–abr 2026 | El KSeF de Polonia se vuelve obligatorio: el 1 de feb para los grandes contribuyentes (facturación superior a 200 millones de PLN), y el 1 de abr para todas las demás empresas registradas a efectos de IVA. |
| sep 2026 | Francia: todas las empresas deben poder recibir facturas electrónicas; las grandes y medianas empresas deben empezar a emitirlas. |
| 2027–2028 | Alemania (emisión, según la facturación) y España implantan de forma escalonada sus obligaciones de emisión obligatoria. |
| nov 2028 | Irlanda inicia su mandato B2B escalonado con las grandes corporaciones; las demás empresas se incorporan en noviembre de 2029. |
| abr 2029 | El Reino Unido exige que todas las facturas de IVA B2B y B2G se emitan de forma electrónica. |
| jul 2030 | Titular de ViDA: facturación electrónica EN 16931 obligatoria más informes digitales casi en tiempo real para las transacciones B2B intracomunitarias. |
| ene 2035 | Los regímenes nacionales de facturación electrónica anteriores a 2024 deben armonizarse con el estándar EN 16931 de ViDA. |
Preguntas
A fecha de 2026, Italia (desde 2019) y Bélgica (desde enero de 2026) exigen la facturación electrónica B2B estructurada, y el mandato de Francia comienza en septiembre de 2026. El KSeF de Polonia también arranca en 2026. La mayoría de los demás países europeos han anunciado mandatos para 2027–2029.
Un PDF es, en esencia, una imagen digital de una factura; una factura electrónica es un archivo estructurado y legible por máquina (por ejemplo, EN 16931 enviado a través de Peppol) que otro sistema puede procesar de forma automática. Los mandatos exigen el formato estructurado: un PDF por sí solo no los cumple.
Sí. En cualquier factura que tenga configurado su país y el país de su cliente, puede descargar una factura electrónica estructurada EN 16931 / Peppol BIS 3.0 (UBL XML) junto al PDF. Supera el validador oficial de la European Commission. Está en beta, y crear el archivo no es lo mismo que presentarlo: usted sigue enviándolo a través de su propio punto de acceso Peppol o plataforma nacional, y algunos países exigen un formato nacional específico (el FatturaPA de Italia, el Facturae de España) que el UBL genérico no sustituye.
Fuentes
Verificado el July 2026 con las autoridades fiscales nacionales y asesorías especializadas. Cada página de país enlaza su propia fuente; las fechas para toda la UE se basan en publicaciones oficiales de ViDA y de las autoridades nacionales.