E-Invoicing & ViDA Mandate Tracker

A stable regime whose data now does the tax work: since April 2025 Albania pre-populates draft VAT returns from the fiscalisation ledgers. Invoices carry full transactional detail – parties, line items, rates, payment methods – in UBL 2.1 or UN/CEFACT CII XML.

2026 is Angola's compliance year on two fronts: e-invoicing through AGT-certified software from 1 January, and the SAF-T (AO) accounting file due during 2026 carrying complete 2025 data, alongside an inventory file. Wider phases beyond the initial scope follow the decree's rollout logic.

Every invoice needs a CAE (electronic authorisation code) from ARCA before issue; since 1 Aug 2026 the CAE is the general mechanism, with the anticipated CAEA code limited to contingency (RG 5852/2026). RG 5866/2026 (in force 1 Jul 2026, replacing RG 5824) rewrote the invoicing rulebook – timing rules by transaction type, monthly settlements for high-volume sectors – and set the phase-in calendar for previously exempt issuers, ending 1 Mar 2027.

Commonwealth agencies have had to be able to receive Peppol e-invoices since July 2022. E-invoicing then became the default for federal procurement: from July 2026 agencies were expected to exchange at least 30% of supplier invoices over the Peppol network, and by December 2026 every in-scope agency must be able to send e-invoices and process received ones automatically. The Business eInvoicing Right – the proposal to let any business demand a Peppol e-invoice from its trading partners – was consulted on but has not been legislated. The ATO has confirmed that a PINT A-NZ e-invoice counts as a valid tax invoice even without a 'tax invoice' label, provided the required fields are present.

An early B2G adopter since 2014, but B2B e-invoicing remains voluntary — forward planning is anchored to ViDA.

A big-bang rollout for every Belgian-established business at once over Peppol. The conditional tolerance closed 31 March 2026; a draft law would add near-real-time e-reporting from 2028.

Online invoicing has rolled out by taxpayer group since December 2021 (RND 102100000012/013), reaching group 7 in July 2024. The last designated groups – 9 to 12 – had their transition extended to 30 Sep 2026 by RND 102600000007; from 1 Oct 2026 they must issue only through their assigned online modality.

The timeline runs long: implementing rules were due by August 2026 (180 days after entry into force) and have not yet been adopted; B2C fiscal registers become mandatory in 2028, and B2B/B2G e-invoicing with e-reporting from 2029. Formats point to EN 16931 rather than a proprietary clearance schema.

The world's oldest clearance regime – every invoice is authorised before issue. The consumption-tax reform (IBS/CBS) is now being wired into the e-documents on the Joint Act RFB/CGIBS 4/2026 calendar: main goods documents since 3 Aug 2026, services (NFS-e) and utilities (NFCom) from 1 Oct 2026, digital platforms from 1 Dec 2026, Simples Nacional and imports from 1 Jan 2027.

No domestic e-invoicing mandate. Public bodies must accept EN 16931 e-invoices via CAIS EOP; SAF-T reporting has been phasing in since 1 Jan 2026 and ViDA brings intra-EU B2B e-invoicing on 1 Jul 2030.

One of the oldest DTE regimes in the world, and stable – the current change is Resolución Exenta N° 154/2025: mandatory logistics content on invoices and dispatch guides covering movements of goods (origin/destination, driver and RUT, vehicle plate, transport times, one guide per trip). Postponed once by Res. Ex. 52/2026, it binds from 1 Nov 2026, with voluntary early use until 31 Oct. Since 1 Jan 2026 the printed stamp is no longer required on boletas (Res. 207/2025).

A stable, universal clearance regime. The rulebook – Res. 000165/2023 with its technical annexes, as amended by Res. 000202/2025 – was compiled into a single Resolución 000227/2025 in September 2025. No new mandate dates are pending; draft changes around the RADIAN registry for negotiable invoices are in circulation without binding dates.

Stable on v4.4, with invoice data now feeding pre-filled VAT declarations in the TRIBU-CR platform (which replaced ATV on 6 Oct 2025). One change to watch: Decreto Ejecutivo 44648-MJP introduces a six-character alphanumeric cédula jurídica format in Q4 2026, which reaches invoice identification data.

New domestic mandate live from the start of 2026, built on Croatia's Fiskalizacija 2.0 real-time reporting framework.

B2G runs over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.

Public authorities must accept EN 16931 e-invoices (UBL 2.1, CII, ISDOC) – the State since 1 Apr 2019, all other contracting authorities since 1 Apr 2020; suppliers are not obliged to issue. No domestic B2B mandate ahead of ViDA.

E-invoicing to public authorities has run over Nemhandel since 2005. The Bookkeeping Act's digital-bookkeeping duty is fully phased in (last cohort 1 Jan 2026): registered systems must be able to send and receive OIOUBL/Peppol BIS e-invoices, but B2B sending remains voluntary. A draft order in force 1 Jan 2027 makes Nemhandel enrolment the default and e-invoicing the first sending option.

Clearance under Ley 32-23: each e-CF is signed, sent to the DGII for validation (track-id) and only then valid. About 190 authorised e-invoicing providers, plus a free DGII facturador for small issuers. Large local and medium taxpayers may issue only e-CF from 1 Nov 2026; type-B paper sequences expire 31 Oct 2026; the final small/micro deadline is 15 Nov 2026.

Since 1 Jan 2026 transmission must be immediate – the issue date must match the transaction date, annulments run to the 7th of the following month, and the recipient has 5 working days to accept (NAC-DGERCGC25-00000017). E-invoice data feeds SRI controls in near real time. From 26 September 2026 every electronic voucher must also carry, in the additional information block, the RUC of the software or invoicing-service provider used (NAC-DGERCGC26-00000027).

A settled clearance regime for invoices, with the B2C e-receipt system still expanding in waves – the most recent took effect 15 September 2025 under ETA Resolution No. 281, extending coverage to further Cairo taxpayers. Watch the resolution stream: new e-receipt waves land regularly.

Rollout continues by notification (a group started 1 Feb 2026). The dated change is the Normativa de Cumplimiento DTE v2.0, published 25 May 2026 and mandatory from 1 Dec 2026 for issuers with their own or integrated systems: separate generation and transmission dates, a 5-day back-dating window, UUID v4 generation codes, and new event types.

A buyer's right to request structured e-invoices is already in force; a broader domestic mandate is expected to follow.

A buyer's right to demand structured e-invoices has applied since 2020; a full mandate awaits ViDA.

One of the largest rollouts in the world by transaction count. The public portal was scaled back to a directory and data hub – invoices flow through some 140 registered plateformes agréées, with e-reporting of B2C, cross-border and payment data to DGFiP.

Receiving mandatory since 2025; issuing from 2027 (>€800k prior-year turnover) and 2028 (all others). No platform or clearance – any EN 16931 format exchanged directly. Kleinunternehmer are exempt from issuing.

Mandatory B2B e-invoicing rolls out in two phases via the myDATA platform: large enterprises first, everyone else from October 2026.

A stable clearance regime under Acuerdo de Directorio SAT 13-2018. The most recent change: Decreto 31-2024 (in force 9 Apr 2025) added five FEL document types for the simplified primary-sector and livestock regimes. No new mandate dates are pending.

Hungary requires real-time reporting of invoice data to NAV rather than a general structured e-invoice – comprehensive since 2021 – plus sectoral e-invoicing mandates for energy (2025) and water utilities (2026) and, from 1 Sep 2026, receipt-data reporting (eNyugta).

Registered persons with aggregate annual turnover above ₹5 crore in any year since 2017-18 must obtain an IRN from an Invoice Registration Portal for B2B, B2G, export and SEZ invoices. No further lowering of the threshold has been announced.

VAT-registered businesses (Pengusaha Kena Pajak – PKP) have issued validated, QR-coded e-Faktur tax invoices since the system's rollout completed in 2016. Coretax, launched at the start of 2025 and fully enforced from 31 December 2025, hardened the model: an invoice is legally issued only after real-time DJP validation assigns its tax invoice serial number (NSFP) and QR code, and an unvalidated invoice cannot support the buyer's input tax recovery. Most taxpayers work through the web portal; enterprises can integrate host-to-host.

Revenue has confirmed a three-phase mandate: from 1 Nov 2028 large corporates must issue e-invoices and report to Revenue, and every business in Ireland must be able to receive them; intra-EU traders follow in Nov 2029 and ViDA in Jul 2030.

Israel's CTC model targets fictitious-invoice fraud rather than prescribing an e-invoice format: businesses request allocation numbers through the ITA's API, all requests are reviewed before approval since 1 Jan 2025, and the number is the buyer's key to deducting input VAT. With the NIS 5,000 step in force, most routine B2B invoices are covered.

Europe's longest-running mandate: every domestic invoice clears through the Sistema di Interscambio. B2C healthcare invoices are barred from SdI by statute.

Jordan's clearance regime under the ISTD covers domestic and cross-border transactions alike. Invoices are generated in XML to UBL 2.1 standards and submitted in a JSON envelope for validation before reaching the buyer; the returned QR code is the mark of a valid document.

The 2026 structural change reaches beyond invoicing: input VAT is deductible only for e-invoices the taxpayer actively selects and confirms in the system (mandatory VAT credit allocation), and Form 300.00 VAT returns arrive pre-filled from e-invoice data on a T+1 basis. Traceable goods run through the Virtual Warehouse (e-SNT) module with product and unit codes.

eTIMS spans everything from ERP integrations (OSCU/VSCU) to a USSD short code for micro-traders. The screw keeps tightening: 2025 returns filed by 30 Jun 2026 were the last where non-eTIMS expenses could pass with KRA validation – from the 2026 year of income, all declared income and expenses must be supported by valid electronic tax invoices.

B2G structured e-invoicing mandatory since 1 Jan 2025 and e-invoice data reporting to VID since 1 Jan 2026; domestic B2B e-invoicing with VID reporting is legislated for 1 Jan 2028.

B2G is mandatory over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.

Public-procurement e-invoicing is already mandatory. A draft law would add a domestic B2B mandate over Peppol, phased from January 2028 (receiving) through 2029 (full issuance), aligned with ViDA. The timeline is proposed and subject to change until adopted.

Phased MyInvois clearance since August 2024 now covers taxpayers above RM3 million turnover; smaller businesses are exempt from 1 September 2026, and Phase 4 enforcement starts 1 January 2028.

Public bodies must receive EN 16931 e-invoices over Peppol; suppliers are not obliged to issue. MTCA has announced a phased e-invoicing and real-time reporting plan ahead of ViDA, with no dates yet.

Mandatory for all taxpayers since 2014. CFDI 4.0 (Anexo 20) is the only valid version – no CFDI 5.0 has been announced. The RMF 2026 tightens enforcement rather than changing the format: real-operation validation, standardised cancellations, XML retention, AI cross-checking. Digital platforms must give the SAT real-time access to transaction data from April 2026.

DGI clearance model; UBL 2.1 XML with qualified e-signature; free entry interface for small firms (fatourati.gov.ma). The DGI targets a progressive start "during 2026", large companies first – not binding until the decree is published.

No active domestic B2B mandate yet — B2G runs over Peppol and Digipoort. On 11 September 2026 the cabinet set out its chosen course in a contours letter to the Tweede Kamer: domestic B2B e-invoicing from 1 July 2030, aligned with ViDA's intra-EU requirement, followed by digital VAT reporting from 1 July 2031. No bill has been introduced yet.

Government Procurement Rule 44 built the receiving side first: agencies handling more than 2,000 domestic trade invoices a year had to be e-invoice capable by 1 January 2026, and must pay 95% of valid domestic e-invoices within five business days. The issuing requirement follows from 1 January 2027 for large suppliers – total revenue above NZ$33 million in each of the two preceding accounting periods – applied through new, renewed, retendered or materially varied government contracts (or by agreement), not retrospectively to existing ones. It covers domestic B2G trade invoices in NZD. B2B and B2C e-invoicing stay voluntary, and there is no real-time tax reporting: GST is still filed through periodic returns.

Africa's largest economy is rolling out clearance fast: structured BIS Billing 3.0 UBL invoices (55 required fields) are validated by the NRS Merchant Buyer Solution, which issues the IRN and QR before the invoice reaches the buyer. Large-taxpayer enforcement started after 31 Jul 2026; the sub-₦1 billion wave lands 1 Jul 2027.

Legislation is approved: structured B2B e-invoicing and digital bookkeeping — issuing from 2027 and receiving from 2030, on the mature EHF/Peppol base.

A decentralised Peppol five-corner model. Mandatory from 1 April 2027 for taxable persons with annual supplies above OMR 5 million, and from 1 October 2027 for those at or below that threshold.

SRO 709(I)/2025 (22 April 2025) extended digital invoicing from the FMCG sector to all corporate and non-corporate registered persons under Rule 150Q of the Sales Tax Rules. After successive extensions, the revised phased schedule (October 2025) brought taxpayers onto the FBR system tier by tier: PKR 1 billion+ turnover businesses, public companies and importers from 1 November 2025, PKR 100 million–1 billion from 15 November 2025, smaller entities from 1 December 2025 and all remaining registered persons by 31 December 2025. Invoices are issued through the FBR's centralised system via a licensed integrator or PRAL; since 22 April 2026, corrections are allowed only within 72 hours of issuance, with later changes needing Commissioner Inland Revenue approval.

Clearance through PACs (Proveedores de Autorización Calificados) or the DGI's free issuer. Since 1 Jan 2026 the free issuer is limited to taxpayers with gross income of B/. 36,000 or less and no more than 100 documents a month (Res. 201-6299/2025) – above either threshold, a PAC is mandatory, pushing most businesses onto certified providers this year.

Clearance through SIFEN: each DTE is digitally signed and approved by the DNIT, with over 2 billion DTEs processed by January 2026. RG DNIT 52/2026 sets the closing calendar – group 20 joined 1 Sep 2026, group 21 follows 1 Dec 2026, and groups 22–24 land on 2 Mar, 1 Jun and 1 Sep 2027. One extension of up to three months is possible on written request at least 30 working days ahead.

CPE issued through SEE-SOL, taxpayers' own systems or OSE validators, with the SIRE sales/purchase registers linked. The next change is RS 000048-2026 – 8-digit SUNAT product codes, one-document credit notes, new airport-service and attribution e-documents – postponed by RS 000143-2026 (31 Jul 2026): now in force 1 Jan 2027, with the related electronic-issuer designations following on 1 Apr 2027.

RR 11-2025 (27 February 2025), as amended by RR 26-2025, sets 31 December 2026 as the deadline for the first wave: e-commerce and internet-transaction businesses (micro taxpayers excluded), taxpayers under the Large Taxpayers Service, large taxpayers under the Ease of Paying Taxes Act (RA 11976), and businesses already using computerised accounting systems or invoicing software. It implements the CREATE MORE Act (RA 12066). The earlier EIS pilot for selected large taxpayers, launched in July 2022, was suspended by late 2023 amid technical challenges – this time the BIR is phasing in further groups only as its own infrastructure is ready.

Clearance model: B2B invoices flow through KSeF, which assigns the official invoice number – with an offline24 fallback that lets you issue outside the system and submit by the next working day. The proprietary FA(3) schema is the only accepted B2B format.

B2G structured e-invoicing is live for large companies (since 2021); MSMEs join on 1 Jan 2027. No B2B e-invoicing mandate – but from 1 Jan 2027 a PDF invoice needs a qualified signature or seal to count as electronic.

No technical or operational specifics have been released – including which e-invoicing model Qatar will select. Note the wider context: Qatar has not yet implemented VAT, so the e-invoicing framework is landing ahead of any VAT rollout. Watch the GTA for the final law text, model choice and first dates.

B2B (sole valid channel) since 1 Jul 2024 and B2C since 1 Jan 2025 via RO e-Factura; from 1 Jun 2026 CNP-identified natural-person suppliers, special-regime farmers and foreign cultural institutes are exempt (Law 88/2026).

Phase 2 integration continues wave by wave; Wave 25 (VAT-subject revenue above SAR 187,500 in any of 2022–2025) must integrate by 1 Feb 2027.

Serbia keeps deepening SEF's role: e-invoice data increasingly drives VAT compliance, with pre-filled VAT returns now delayed to tax periods after 31 Dec 2026 (from Jan 2026). Electronic delivery notes run on their own track – mandatory towards the public sector since 1 Jan 2026, and for B2B from 1 Oct 2027.

GST InvoiceNow Requirement – GST-registered businesses transmit sales and purchase invoice data to IRAS over Peppol. Live since 1 November 2025 for new voluntary registrants; extended in phases to every GST-registered business between April 2028 and April 2031.

Act 385/2025 Z. z. makes structured e-invoicing mandatory for Slovak-established VAT payers on domestic B2B and B2G supplies from 1 Jan 2027, with invoice data reported to Finančná správa by certified delivery service providers within 5 days. Cross-border follows on 1 Jul 2030.

B2G has run on e-SLOG through the UJP since 2015. ZIERDED (Uradni list RS 85/2025) makes e-invoice exchange mandatory for all domestic B2B supplies from 1 Jan 2028.

SARS is weighing an interoperable, decentralised exchange model similar to the Peppol 5-corner framework, with near-real-time invoice transmission from ERP systems, AI-driven verification and potentially pre-populated VAT assessments. The direction is clear; the binding detail is not – watch the consultation stream through 2027.

Corporations have issued electronic tax invoices (e-Tax) since January 2011, reported to the National Tax Service within one day of issuance. Individual entrepreneurs were phased in by prior-year turnover: KRW 1 billion from 2012, KRW 300 million from July 2014, KRW 200 million from July 2022, KRW 100 million from July 2023 and KRW 80 million from July 2024 – the current threshold. Invoices are issued in the NTS's XML format with a PKI digital signature, through the free Hometax portal, certified application service providers, or NTS-certified in-house ERP.

B2G e-invoicing has been mandatory since 2015. Two further tracks: Veri*Factu certified billing software from 2027, and the Crea y Crece B2B e-invoicing mandate, whose 12/24-month clock starts only when the ministerial order on the public solution is published.

B2G has run over Peppol since 2019; a domestic B2B mandate is under study, with ViDA the main driver.

E-invoices flow through Tunisie TradeNet's El Fatoora platform as the trusted third party, electronically signed and archived. The services extension is the biggest scope change since the regime began – a large wave of first-time issuers came in at once on 1 January 2026.

A mature two-track regime under VUK Communiqué 509: e-Fatura clears B2B invoices through the GİB in real time, while e-Arşiv invoices go to the customer and are reported to the GİB by the end of the next day. QR codes since Sep 2023, 10-year digital archive. The 2026 change: no invoice, however small, may be issued on paper by businesses.

A five-corner Peppol model using the PINT AE profile, operating as a continuous-transaction-control programme.

SAF-T UA 2.0 (Nov 2024) trimmed the XML structure and aligned it with national accounting standards – the file carries accounting policies, coded transactions and source-document data. Extending it to all taxpayers is a 2027 goal in the National Revenue Strategy to 2030, but Draft Law No. 6255 was withdrawn on 17 July 2025 and no replacement bill is before the Verkhovna Rada – so there is no legal date. A full B2B e-invoicing mandate likewise remains announced intent rather than law.

Announced at Autumn Budget 2025: from April 2029 all VAT invoices for B2B and B2G supplies must be issued in a specified electronic format. Peppol was confirmed as the core interoperability network on 23 June 2026; HMRC and DBT will publish the roadmap and phasing at Budget 2026 (28 Oct 2026). NHS England already requires Peppol e-invoicing from suppliers, and public bodies must accept EN 16931 e-invoices under the Procurement Act 2023.

Signed CFE XML reported to the DGI with daily reports; e-Factura, e-Ticket, e-Remito and related documents. CFE format versions 25/25.1 have applied since 3 Mar 2026 – new validations, credit-note linkage and export logistics fields for VUCE. The regime is otherwise stable.

E-invoicing has been mandatory for enterprises, business households and individuals since 1 July 2022, with most invoices carrying a tax authority code. Decree 70/2025 (in force 1 June 2025) added cash-register e-invoices connected to the tax authority for business households with annual revenue of VND 1 billion or more and for enterprises in retail, food and beverage, hotels, passenger transport and personal services. Since 1 July 2026 the framework is Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC, implementing the Law on Tax Administration 108/2025/QH15 and replacing Decrees 123/2020 and 70/2025. Foreign organisations trading via e-commerce and digital platforms may still register voluntarily to use Vietnamese e-invoices (Circular 91/2026, art. 6).