E-invoicing around the world

Belgium

Belgium requires structured B2B e-invoicing for domestic transactions, with the mandate in force since 1 January 2026 and Peppol playing a central role.

Poland

Poland is completing the phased rollout of mandatory B2B e-invoicing through the national KSeF platform, with the final group of businesses included from January 2027.

Czechia

Voluntary

Czechia currently has no general B2B e-invoicing mandate, while structured e-invoicing is established within public procurement.

Netherlands

The Netherlands currently has no general B2B e-invoicing mandate, while e-invoicing is established in the public sector and Peppol is widely supported.

Germany

Germany is phasing in mandatory B2B e-invoicing, with receiving requirements already in effect and mandatory issuing requirements expanding through 2027 and 2028.

Denmark

Denmark requires digital bookkeeping systems to support electronic invoicing, while no general mandate currently requires all domestic B2B invoices to be electronic.

Sweden

Sweden currently has no general B2B e-invoicing mandate, while electronic invoicing is mandatory for suppliers in public procurement.

Norway

Norway has adopted mandatory B2B e-invoicing, with the first requirements taking effect from January 2027.

Italy

Italy operates an established mandatory B2B e-invoicing regime, with domestic electronic invoices exchanged through the national Sistema di Interscambio (SdI).

United Kingdom

Next deadline 1 April 2029

The United Kingdom will introduce mandatory VAT e-invoicing for B2B and B2G transactions from April 2029.

Spain

Next deadline 6 October 2027

Spain has confirmed a phased mandatory B2B e-invoicing rollout, beginning on 6 October 2027 for businesses with annual turnover exceeding €8 million, followed by other businesses and professionals on 6 October 2028.

India

India requires GST e-invoicing for businesses above the applicable turnover threshold, with invoices registered through an Invoice Registration Portal.

Malaysia

Malaysia has introduced mandatory e-invoicing through the MyInvois system, with requirements phased in according to annual turnover.

Next deadline 1 July 2030

Hungary

Voluntary

Hungary doesn't currently mandate B2B e-invoicing, but businesses are subject to extensive real-time invoice reporting requirements through NAV.

Not currently available

Romania

Romania requires electronic invoicing through the national RO e-Factura system for domestic B2B and B2G transactions.

Slovakia

Slovakia will introduce mandatory structured e-invoicing for domestic B2B and B2G transactions from 1 January 2027.

Mexico

Mexico requires electronic tax invoicing through the CFDI (Comprobante Fiscal Digital por Internet) framework, administered by the Tax Administration Service (SAT). Invoices must comply with national XML specifications and applicable certification requirements.

Ireland

Next deadline 1 November 2028

Ireland will begin a phased rollout of mandatory B2B e-invoicing and real-time VAT reporting from November 2028.

United States

The United States has no nationwide B2B e-invoicing mandate. Electronic invoicing is used across parts of the federal government and is increasingly adopted through private-sector networks and initiatives.

Australia

Australia has no general B2B e-invoicing mandate, but Peppol is the national framework for structured e-invoicing and is widely supported across government and the private sector.

New Zealand

New Zealand uses Peppol for e-invoicing, with mandatory requirements for government agencies and further requirements for large government suppliers from 2027.

Singapore

Next deadline 1 April 2028

Singapore is progressively making InvoiceNow mandatory for GST-registered businesses, with requirements expanding to all GST-registered businesses by 2031.

Japan

Japan has no general B2B e-invoicing mandate, but has established JP PINT as its national Peppol-based standard for structured electronic invoices.

United Arab Emirates

Next deadline 30 October 2026

The UAE is introducing mandatory e-invoicing for B2B and B2G transactions through a phased Peppol-based rollout beginning in 2027.

Iceland

Electronic invoicing is mandatory for suppliers invoicing Icelandic central government entities, while B2B e-invoicing remains voluntary.

Greece

Next deadline 1 October 2026

Greece is introducing mandatory B2B e-invoicing in phases during 2026, building on the country's existing myDATA infrastructure and public-sector e-invoicing requirements

Luxembourg

Next deadline 1 January 2028

E-invoicing is mandatory for public procurement in Luxembourg, while proposed legislation would introduce mandatory domestic B2B e-invoicing from 2028.

Portugal

Portugal has mandatory e-invoicing requirements for public procurement, while no general structured B2B e-invoicing mandate currently applies.

Austria

Austria has mandatory e-invoicing requirements for suppliers to the federal public sector, while B2B e-invoicing remains voluntary.

Switzerland

Switzerland has specific e-invoicing requirements for suppliers to the federal administration, while there is currently no general B2B e-invoicing mandate.

Finland

Finland has a highly established e-invoicing market, with widespread use across both the public and private sectors. Businesses primarily exchange e-invoices through local operator networks using Finvoice and TEAPPSXML, while Peppol is also supported.

Kenya

Kenya requires businesses to issue electronic tax invoices through the Kenya Revenue Authority's eTIMS system, subject to applicable exemptions and special arrangements.

Lesotho

Next deadline 30 October 2026

Lesotho has introduced mandatory electronic tax invoicing through its Lekuka system, requiring VAT-registered businesses to use approved electronic billing solutions connected to the national tax infrastructure.

China

China has rolled out fully digitalized electronic tax invoices (digital e-fapiao) nationwide through the State Taxation Administration's electronic invoice platform, supporting digital invoice issuance, delivery and verification.