Independent.
·
Global.
·
Practical.
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.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fsvg%3E)
ZA
South Africa
VAT modernisation: rollout from 2028
south-africa-mandate
UA
Ukraine
SAF-T UA for all VAT payers – draft, no date
ukraine-mandate
BA
Bosnia and Herzegovina
FBiH law in force; mandates 2028–29
bosnia-and-herzegovina-mandate
QA
Qatar
E-invoicing law approved; dates pending
qatar-mandate
EE
Estonia
Buyer's right in force; no B2B date set
estonia-mandate
MA
Morocco
Awaiting implementing decree
morocco-mandate
KR
South Korea
e-Tax invoices since 2011; KRW 80m threshold
January 1, 2011
south-korea-mandate
MX
Mexico
CFDI 4.0 via PAC – all taxpayers since 2014
January 1, 2014
mexico-mandate
ID
Indonesia
e-Faktur since 2016; Coretax clearance since 2025
July 1, 2016
indonesia-mandate
IT
Italy
Live since 2019
January 1, 2019
italy-mandate
CO
Colombia
All taxpayers on DIAN clearance since 2020
November 1, 2020
colombia-mandate
AL
Albania
Fiscalisation universal since Sep 2021
September 1, 2021
albania-mandate
VN
Vietnam
Universal e-invoicing since 1 Jul 2022
July 1, 2022
vietnam-mandate
EG
Egypt
All VAT-registered on ETA since Apr 2023
April 1, 2023
egypt-mandate
GT
Guatemala
FEL for all VAT taxpayers since Jul 2023
July 1, 2023
guatemala-mandate
KE
Kenya
eTIMS for all businesses since Sep 2023
September 1, 2023
kenya-mandate
RO
Romania
Sole B2B channel since 1 Jul 2024
July 1, 2024
romania-mandate
UY
Uruguay
All VAT taxpayers CFE issuers since 2025
January 1, 2025
uruguay-mandate
JO
Jordan
JoFotara mandatory since 1 Apr 2025
April 1, 2025
jordan-mandate
IN
India
Live – ₹5cr threshold; 30-day limit ≥₹10cr
April 1, 2025
india-mandate
CR
Costa Rica
Comprobantes v4.4 since 1 Sep 2025
September 1, 2025
costa-rica-mandate
PK
Pakistan
All registered persons integrated since Dec 2025
December 31, 2025
pakistan-mandate
TN
Tunisia
All VAT services on El Fatoora since 1 Jan 2026
January 1, 2026
tunisia-mandate
AO
Angola
Large taxpayers e-invoice since 1 Jan 2026
January 1, 2026
angola-mandate
KZ
Kazakhstan
Near-universal e-invoicing since 1 Jan 2026
January 1, 2026
kazakhstan-mandate
TR
Türkiye
All invoices electronic since 1 Jan 2026
January 1, 2026
turkiye-mandate
PA
Panama
PAC required above B/.36k from 1 Jan 2026
January 1, 2026
panama-mandate
EC
Ecuador
Real-time transmission since 1 Jan 2026
January 1, 2026
ecuador-mandate
RS
Serbia
SEF universal since 2023; new rules 1 Apr 2026
April 1, 2026
serbia-mandate
IL
Israel
Allocation numbers: NIS 5,000+ since 1 Jun 2026
June 1, 2026
israel-mandate
AR
Argentina
Financial entities: leasing from 1 Oct 2026
October 1, 2026
argentina-mandate
BO
Bolivia
Groups 9–12 online-only from 1 Oct 2026
October 1, 2026
bolivia-mandate
BR
Brazil
NFS-e/NFCom with IBS/CBS fields 1 Oct 2026
October 1, 2026
brazil-mandate
GR
Greece
All businesses from 1 Oct 2026
October 1, 2026
greece-mandate
AE
UAE
ASP by 30 Oct 2026; go-live 1 Jan 2027
October 30, 2026
uae-mandate
CL
Chile
Dispatch-guide data rules from 1 Nov 2026
November 1, 2026
chile-mandate
DO
Dominican Republic
Small/micro must issue e-CF by 15 Nov 2026
November 15, 2026
dominican-republic-mandate
SV
El Salvador
DTE schema v2.0 mandatory 1 Dec 2026
December 1, 2026
el-salvador-mandate
PY
Paraguay
Group 21 joins SIFEN 1 Dec 2026
December 1, 2026
paraguay-mandate
PH
Philippines
Large taxpayers & e-commerce: 31 Dec 2026
December 31, 2026
philippines-mandate
AU
Australia
Agencies: full Peppol capability by Dec 2026
December 31, 2026
australia-mandate
NZ
New Zealand
Large gov suppliers: via contracts from 1 Jan 2027
January 1, 2027
new-zealand-mandate
PE
Peru
New e-document rules from 1 Jan 2027
January 1, 2027
peru-mandate
HR
Croatia
Non-VAT payers issue from 1 Jan 2027
January 1, 2027
croatia-mandate
DK
Denmark
Default e-invoice enrolment from 1 Jan 2027
January 1, 2027
denmark-mandate
HU
Hungary
eNyugta fines from 1 Jan 2027
January 1, 2027
hungary-mandate
PL
Poland
Sub-PLN 10k/month invoicers: 1 Jan 2027
January 1, 2027
poland-mandate
DE
Germany
Receive live · issuing >€800k: 1 Jan 2027
January 1, 2027
germany-mandate
ES
Spain
Veri*Factu 1 Jan 2027 · B2B e-invoicing TBC
January 1, 2027
spain-mandate
PT
Portugal
Qualified signature from 2027
January 1, 2027
portugal-mandate
SK
Slovakia
Domestic B2B/B2G e-invoicing from 1 Jan 2027
January 1, 2027
slovakia-mandate
NO
Norway
Issue from 1 Jan 2027, receive by 2030
January 1, 2027
norway-mandate
SA
Saudi Arabia
Wave 25: integrate by 1 Feb 2027
February 1, 2027
saudi-arabia-mandate
OM
Oman
Large taxable persons from 1 Apr 2027
April 1, 2027
oman-mandate
NG
Nigeria
Below ₦1bn: e-invoicing by 1 Jul 2027
July 1, 2027
nigeria-mandate
FR
France
Live · SMEs must issue from 1 Sep 2027
September 1, 2027
france-mandate
BE
Belgium
Live · e-reporting from 1 Jan 2028 (draft)
January 1, 2028
belgium-mandate
SI
Slovenia
B2B mandatory 1 Jan 2028 (ZIERDED)
January 1, 2028
slovenia-mandate
MY
Malaysia
Sub-RM3m exempt; enforcement 1 Jan 2028
January 1, 2028
malaysia-mandate
LV
Latvia
B2B from 2028
January 1, 2028
latvia-mandate
LU
Luxembourg
B2B phased from Jan 2028 (draft)
January 1, 2028
luxembourg-mandate
SG
Singapore
Live for new voluntary registrants; next 2028
April 1, 2028
singapore-mandate
IE
Ireland
Phase 1: 1 Nov 2028 – all must receive
November 1, 2028
ireland-mandate
GB
United Kingdom
All VAT invoices e-invoiced from April 2029
April 1, 2029
united-kingdom-mandate
NL
Netherlands
ViDA intra-EU: 1 Jul 2030; domestic undecided
July 1, 2030
netherlands-mandate
AT
Austria
ViDA intra-EU: 1 Jul 2030; no domestic plan
July 1, 2030
austria-mandate
SE
Sweden
ViDA intra-EU B2B from 1 Jul 2030
July 1, 2030
sweden-mandate
FI
Finland
ViDA intra-EU B2B from 1 Jul 2030
July 1, 2030
finland-mandate
BG
Bulgaria
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
bulgaria-mandate
CZ
Czechia
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
czechia-mandate
CY
Cyprus
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
cyprus-mandate
LT
Lithuania
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
lithuania-mandate
MT
Malta
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
malta-mandate
Overviews
Spain’s Digital VAT Revolution: Mandatory E-Invoicing and the Rise of Fiscalization
Spain’s digital VAT reform introduces mandatory e-invoicing and fiscalization. Discover key deadlines, VERI*FACTU rules, SIF requirements, and compliance impacts.
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EU Import VAT Rules: Repair and Re-Export Explained
Learn how EU import VAT rules apply to non-Union goods sent for repair, including potential use, inward processing, customs debt and re-export.
September 4, 2026· 13 minutes
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September 1, 2026· 8 minutes
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EU Import VAT Rules: Repair and Re-Export Explained
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September 4, 2026
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VAT registration documents checklist for foreign businesses. Learn which documents you need, common requirements, and how to avoid registration delays.
September 2, 2026
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Turkey Digital Services VAT: Non-Resident Rules
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August 28, 2026
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Czech EET 2.0: New Electronic Sales Reporting Rules
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finland
EU Court Clarifies VAT Exemption for Loan Servicing
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8 minutes
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Nikolina Basic · August 24, 2026
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GUEST · Germany
EU Import VAT Rules: Repair and Re-Export Explained
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Turkey
Learn Turkey digital services VAT rules for non-residents, including registration, 20% VAT, B2B and B2C requirements, reporting, and DST.
August 28, 2026
Kyrgyzstan
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August 10, 2026
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CJEU
T-383/25
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Learn how EU import VAT rules apply to non-Union goods sent for repair, including potential use, inward processing, customs debt and re-export.
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Learn how the CJEU classifies complex VAT transactions as goods or services using the predominant element test, including catering and takeaway food.
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EU Court rules that loan management after a credit transfer is taxable, limiting VAT exemption under Article 135(1)(b).
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Chile
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Finland
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United States
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United States
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United States
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World
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Liberia
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Australia
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Turkey
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Tanzania
Zanzibar VAT Rules for Non-Resident Digital Services
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Poland
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July 31, 2026
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