Obblighi di fatturazione elettronica per Paese
In tutto il mondo i governi stanno passando dalle fatture in PDF alle fatture elettroniche strutturate, un Paese alla volta. Ecco la situazione di ciascuno dei 61 Paesi che seguiamo: chi deve essere in grado di ricevere fatture elettroniche, quando l'emissione diventa obbligatoria e in quale formato. Ultima verifica July 2026.
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Esporta una fattura elettronica EN 16931, gratis
Invoice Forever ora scarica una fattura elettronica strutturata EN 16931 / Peppol BIS 3.0 (UBL XML) accanto al PDF: il formato su cui si basano gli obblighi elencati qui sotto. Il nostro output supera senza errori il validatore ufficiale della European Commission. Imposta il tuo Paese e quello del tuo cliente su una fattura qualsiasi e comparirà l'opzione "Fattura elettronica (XML)".
Trasparenti sui limiti: noi creiamo il file, non lo trasmettiamo. Sei comunque tu a inviarlo tramite il tuo access point Peppol o la piattaforma nazionale, e alcuni Paesi richiedono uno specifico formato nazionale (FatturaPA in Italia, Facturae in Spagna) che l'UBL generico non sostituisce.
| Paese | Stato | Obbligo di ricezione | Obbligo di emissione | Formato / rete |
|---|---|---|---|---|
| Italia | Obbligatorio — in vigore | Since 2019 | Since 2019 | SdI · FatturaPA |
| Belgio | Obbligatorio — in vigore | 1 Jan 2026 | 1 Jan 2026 | Peppol BIS |
| Argentina | Obbligatorio — in vigore | Mandatory for all taxpayers | Mandatory — real-time CAE authorisation via ARCA web services | ARCA · CAE (WSFE) |
| Brasile | Obbligatorio — in vigore | 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) |
| Cile | Obbligatorio — in vigore | Mandatory for all taxpayers since 2018 | Mandatory for all taxpayers since 2018 | SII · DTE (XML) |
| Colombia | Obbligatorio — in vigore | 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 | Obbligatorio — in vigore | 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) |
| Croazia | Obbligatorio — in vigore | 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 | Obbligatorio — in vigore | 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) |
| Egitto | Obbligatorio — in vigore | 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 | Obbligatorio — in vigore | 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 | Obbligatorio — in vigore | 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 |
| Messico | Obbligatorio — in vigore | 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 |
| Perù | Obbligatorio — in vigore | Mandatory for all taxpayers (since 2022) | Mandatory for all taxpayers (since 2022) | SUNAT SEE · CPE (UBL 2.1 XML) |
| Romania | Obbligatorio — in vigore | Mandatory since 1 January 2024 | Mandatory since 1 July 2024 (full clearance model) | RO e-Factura · RO_CIUS (EN 16931) |
| Corea del Sud | Obbligatorio — in vigore | 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 | Obbligatorio — in vigore | Mandatory for VAT taxpayers | Mandatory for VAT taxpayers | DGI · CFE (XML) |
| Vietnam | Obbligatorio — in vigore | Mandatory since 1 July 2022 | Mandatory since 1 July 2022 | GDT e-invoice · XML |
| Germania | Introduzione graduale | 1 Jan 2025 | 2027 (>€800k) · 2028 (all) | XRechnung / ZUGFeRD |
| Francia | Introduzione graduale | 1 Sep 2026 | Sep 2026 (large/mid) · Sep 2027 (SMEs) | Factur-X / PDP |
| Cina | Introduzione graduale | 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) |
| Danimarca | Introduzione graduale | 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 | Introduzione graduale | 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) |
| Ungheria | Introduzione graduale | 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 | Introduzione graduale | 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) |
| Israele | Introduzione graduale | 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 | Introduzione graduale | 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 | Introduzione graduale | 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 | Introduzione graduale | 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 Saudita | Introduzione graduale | 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 | Introduzione graduale | 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 |
| Turchia | Introduzione graduale | 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) |
| Spagna | Annunciato | — | ~2027 (>€8M) · ~2028 (others) | Facturae · FACe (B2G) |
| Irlanda | Annunciato | Nov 2028 (phased) | Nov 2028 (large) · Nov 2029 (others) | EN 16931 / Peppol |
| Regno Unito | Annunciato | 1 Apr 2029 | 1 Apr 2029 (all VAT-registered) | EN 16931 / Peppol (expected) |
| Bulgaria | Annunciato | 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 |
| Cipro | Annunciato | 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 | Annunciato | 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 |
| Norvegia | Annunciato | 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) |
| Filippine | Annunciato | 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 |
| Slovacchia | Annunciato | 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 | Annunciato | 1 January 2028 (domestic B2B); B2G already mandatory since 2015 | 1 January 2028 (domestic B2B) | e-SLOG · Peppol (EN 16931) |
| Sudafrica | Annunciato | 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 |
| Thailandia | Annunciato | 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) |
| Emirati Arabi Uniti | Annunciato | 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 |
| Paesi Bassi | Solo settore pubblico | — | — | Peppol BIS (B2G) |
| Portogallo | Solo settore pubblico | — | — | ATCUD + QR · CIUS-PT (B2G) |
| Australia | Solo settore pubblico | 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 settore pubblico | B2G mandatory (federal bodies); B2B voluntary | B2G mandatory (federal bodies); B2B voluntary | ebInterface 6.0 / Peppol BIS |
| Canada | Solo settore pubblico | 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 |
| Cechia | Solo settore pubblico | 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 settore pubblico | 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 |
| Lettonia | Solo settore pubblico | 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 settore pubblico | 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 |
| Lussemburgo | Solo settore pubblico | 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 settore pubblico | 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 |
| Nuova Zelanda | Solo settore pubblico | 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 |
| Svezia | Solo settore pubblico | 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 |
| Svizzera | Solo settore pubblico | Voluntary for B2B/B2C | Mandatory for federal B2G invoices from CHF 5,000; voluntary otherwise | Peppol BIS · swissDIGIN · eBill |
| Stati Uniti | Non obbligatorio | — | — | DBNAlliance (voluntary) |
| Giappone | Non obbligatorio | Voluntary (no mandate) | Voluntary (no mandate) | Peppol · JP PINT |
"Obbligo di ricezione" indica la data entro cui tutte le imprese devono essere in grado di accettare una fattura elettronica strutturata; "obbligo di emissione" è il momento in cui l'invio diventa obbligatorio (spesso in modo graduale in base al fatturato). Si tratta di informazioni generali, non di consulenza fiscale: verifica sempre la situazione attuale presso l'autorità fiscale nazionale prima di farvi affidamento.
Il quadro d'insieme
| Quando | Cosa |
|---|---|
| 2019 | L'Italia attiva la fatturazione elettronica B2B completa tramite lo SdI: il primo obbligo di questo tipo nell'UE. |
| Mar 2025 | L'UE adotta il pacchetto VAT in the Digital Age (ViDA): gli Stati membri possono imporre la fatturazione elettronica B2B nazionale senza deroga e le fatture elettroniche non richiedono più il consenso dell'acquirente. |
| Gen 2026 | Entra in vigore l'obbligo di fatturazione elettronica B2B del Belgio, tramite Peppol. |
| Feb–Apr 2026 | Il KSeF polacco diventa obbligatorio: dal 1° feb per i grandi contribuenti (fatturato superiore a 200 mln PLN), dal 1° apr per tutte le altre imprese registrate ai fini IVA. |
| Set 2026 | Francia: tutte le imprese devono essere in grado di ricevere fatture elettroniche; le grandi e medie imprese devono iniziare a emetterle. |
| 2027–2028 | Germania (emissione, in base al fatturato) e Spagna introducono gradualmente i rispettivi obblighi di emissione. |
| Nov 2028 | L'Irlanda avvia il suo obbligo B2B graduale partendo dalle grandi imprese; le altre imprese seguiranno a novembre 2029. |
| Apr 2029 | Il Regno Unito impone l'emissione elettronica di tutte le fatture IVA B2B e B2G. |
| Lug 2030 | Il punto chiave di ViDA: fatturazione elettronica EN 16931 obbligatoria e comunicazione digitale quasi in tempo reale per le operazioni B2B intra-UE. |
| Gen 2035 | I regimi nazionali di fatturazione elettronica anteriori al 2024 devono allinearsi allo standard EN 16931 di ViDA. |
Domande frequenti
Nel 2026, l'Italia (dal 2019) e il Belgio (da gennaio 2026) impongono la fatturazione elettronica B2B strutturata, mentre l'obbligo francese decorre da settembre 2026. Anche il KSeF polacco parte nel 2026. La maggior parte degli altri Paesi europei ha annunciato obblighi per il periodo 2027–2029.
Un PDF è essenzialmente un'immagine digitale di una fattura; una fattura elettronica è un file strutturato e leggibile dai sistemi (ad esempio EN 16931 inviato tramite Peppol) che un altro sistema può elaborare automaticamente. Gli obblighi richiedono il formato strutturato: un PDF da solo non è sufficiente a soddisfarli.
Sì: su qualsiasi fattura in cui hai impostato il tuo Paese e quello del tuo cliente, puoi scaricare una fattura elettronica strutturata EN 16931 / Peppol BIS 3.0 (UBL XML) insieme al PDF. Supera il validatore ufficiale della European Commission. È in versione beta e creare il file non equivale a trasmetterlo: sei comunque tu a inviarlo tramite il tuo access point Peppol o la piattaforma nazionale, e alcuni Paesi richiedono uno specifico formato nazionale (FatturaPA in Italia, Facturae in Spagna) che l'UBL generico non sostituisce.
Fonti
Verificato July 2026 sulla base delle autorità fiscali nazionali e di analisi specialistiche. Ogni pagina Paese rimanda alla propria fonte; le date valide a livello UE si basano su pubblicazioni ufficiali di ViDA e delle autorità nazionali.