ZA

South Africa

Proposed phased rollout from 2030

south-africa-mandate

UA

Ukraine

SAF-T UA for all VAT payers – draft, no date

ukraine-mandate

BA

Bosnien und Herzegowina

FBiH-Gesetz in Kraft; Pflichten 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

Mexiko

CFDI 4.0 via PAC – alle Stpfl. seit 2014

January 1, 2014

mexico-mandate

ID

Indonesia

e-Faktur since 2016; Coretax clearance since 2025

July 1, 2016

indonesia-mandate

IT

Italien

Aktiv seit 2019

January 1, 2019

italy-mandate

CO

Kolumbien

DIAN-Clearance für alle seit 2020

November 1, 2020

colombia-mandate

AL

Albanien

Fiskalisierung universal seit Sep. 2021

September 1, 2021

albanien-mandat

VN

Vietnam

Universal e-invoicing since 1 Jul 2022

July 1, 2022

vietnam-mandate

EG

Ägypten

USt.-Registrierte auf ETA seit 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

Rumänien

Einziger B2B-Kanal seit 1. Juli 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

Indien

Live – ₹5cr Schwelle; 30-Tage-Frist ≥₹10cr

April 1, 2025

india-mandate

CR

Costa Rica

Comprobantes v4.4 seit 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

Großunternehmen: E-Rechnung seit 1. Jan. 2026

January 1, 2026

angola-mandat

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

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

EC

Ecuador

Anbieter-RUC auf E-Rechnung ab 26.09.2026

September 26, 2026

ecuador-mandate

AR

Argentinien

Finanzinstitute: Leasing ab 1. Okt. 2026

October 1, 2026

argentina-mandat

BO

Bolivien

Gruppen 9–12 nur online ab 1. Okt. 2026

October 1, 2026

bolivia-mandate

BR

Brasilien

NFS-e/NFCom mit IBS/CBS-Feldern 1. Okt. 2026

October 1, 2026

brazil-mandate

GR

Griechenland

Alle Unternehmen ab 1. Okt. 2026

October 1, 2026

greece-mandate

AE

VAE

ASP bis 30.10.2026; Go-live 1.1.2027

October 30, 2026

uae-mandate

CL

Chile

Lieferschein-Datenregeln ab 1. Nov. 2026

November 1, 2026

chile-mandate

DO

Dominikanische Republik

Klein/Kleinst: e-CF bis 15. Nov. 2026

November 15, 2026

dominican-republic-mandate

SV

El Salvador

DTE-Schema v2.0 Pflicht ab 1. Dez. 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

Australien

Behörden: Peppol-fähig bis Dez 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

Neue E-Dokument-Regeln ab 1. Jan. 2027

January 1, 2027

peru-mandate

HR

Kroatien

Nicht-USt.-Pflichtige ab 1. Jan. 2027

January 1, 2027

croatia-mandate

DK

Dänemark

Standard-Registrierung ab 1. Jan. 2027

January 1, 2027

daenemark-mandat

HU

Hungary

eNyugta fines from 1 Jan 2027

January 1, 2027

hungary-mandate

PL

Polen

Aussteller <PLN 10k/Monat: 1. Jan 2027

January 1, 2027

poland-mandate

DE

Deutschland

Empf. aktiv · Ausst. >€800k: 1. Jan 2027

January 1, 2027

germany-mandate

ES

Spanien

Veri*Factu 1. Jan 2027 · B2B-E-Rechnung offen

January 1, 2027

spain-mandate

PT

Portugal

Qualifizierte Signatur ab 2027

January 1, 2027

portugal-mandat

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-Arabien

Welle 25: Integration bis 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

Frankreich

Live · KMU ausstellen ab 1. Sep. 2027

September 1, 2027

frankreich-mandat

BE

Belgien

Live · E-Reporting ab 1.1.2028 (Entwurf)

January 1, 2028

belgium-mandate

SI

Slovenia

B2B mandatory 1 Jan 2028 (ZIERDED)

January 1, 2028

slovenia-mandate

MY

Malaysia

Unter RM3 Mio. befreit; ab 1. Jan. 2028

January 1, 2028

malaysia-mandat

LV

Latvia

B2G live · B2B from 1 Jan 2028

January 1, 2028

latvia-mandate

LU

Luxemburg

B2B ab Jan 2028 gestaffelt (Entwurf)

January 1, 2028

luxembourg-mandate

SG

Singapur

Live für neue Freiwillige; nächste 2028

April 1, 2028

singapore-mandate

IE

Ireland

Phase 1: 1 Nov 2028 – all must receive

November 1, 2028

ireland-mandate

GB

Vereinigtes Königreich

USt.-Rechnungen als E-Rechnung ab Apr. 2029

April 1, 2029

united-kingdom-mandate

NL

Niederlande

Inländ. B2B 1. Juli 2030; Meldung ab 2031

July 1, 2030

netherlands-mandate

AT

Österreich

B2G live seit 2014 · ViDA 1. Juli 2030

July 1, 2030

austria-mandate

SE

Sweden

B2G live · ViDA intra-EU B2B 1 Jul 2030

July 1, 2030

sweden-mandate

FI

Finland

ViDA intra-EU B2B from 1 Jul 2030

July 1, 2030

finland-mandate

BG

Bulgarien

Kein Inlandsmandat · ViDA 1. Jul. 2030

July 1, 2030

bulgaria-mandate

CZ

Tschechien

Kein nationales Mandat · ViDA 1.7.2030

July 1, 2030

czechia-mandate

CY

Zypern

Kein nat. Mandat · ViDA 1. Jul 2030

July 1, 2030

cyprus-mandate

LT

Lithuania

B2G live via SABIS · ViDA 1 Jul 2030

July 1, 2030

lithuania-mandate

MT

Malta

No domestic mandate · ViDA 1 Jul 2030

July 1, 2030

malta-mandate