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

Bosnia y Herzegovina

Ley FBiH en vigor; mandatos 2028–29

bosnia-and-herzegovina-mandato

QA

Qatar

E-invoicing law approved; dates pending

qatar-mandate

EE

Estonia

Derecho del comprador vigente; sin fecha B2B

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

México

CFDI 4.0 vía PAC – todos desde 2014

January 1, 2014

mexico-mandate

ID

Indonesia

e-Faktur since 2016; Coretax clearance since 2025

July 1, 2016

indonesia-mandate

IT

Italia

Activo desde 2019

January 1, 2019

italy-mandate

CO

Colombia

Todos con clearance DIAN desde 2020

November 1, 2020

colombia-mandate

AL

Albania

Fiscalización universal desde sep 2021

September 1, 2021

albania-mandato

VN

Vietnam

Universal e-invoicing since 1 Jul 2022

July 1, 2022

vietnam-mandate

EG

Egipto

Registrados IVA en ETA desde abr 2023

April 1, 2023

egypt-mandato

GT

Guatemala

FEL para sujetos IVA desde jul 2023

July 1, 2023

guatemala-mandate

KE

Kenya

eTIMS for all businesses since Sep 2023

September 1, 2023

kenya-mandate

RO

Rumanía

Canal B2B único desde 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

En vigor – umbral ₹5cr; 30 días ≥₹10cr

April 1, 2025

india-mandate

CR

Costa Rica

Comprobantes v4.4 desde 1 sep 2025

September 1, 2025

costa-rica-mandato

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

Grandes contrib.: FE desde 1 ene 2026

January 1, 2026

angola-mandato

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

RUC del proveedor desde 26 sep 2026

September 26, 2026

ecuador-mandate

AR

Argentina

Financieras: leasing desde 1 oct 2026

October 1, 2026

argentina-mandato

BO

Bolivia

Grupos 9–12 solo en línea: 1 oct 2026

October 1, 2026

bolivia-mandate

BR

Brasil

NFS-e/NFCom con campos IBS/CBS 1 oct 2026

October 1, 2026

brazil-mandate

GR

Grecia

Todas las empresas desde 1 oct 2026

October 1, 2026

greece-mandate

AE

EAU

ASP antes 30 oct 2026; inicio 1 ene 2027

October 30, 2026

uae-mandate

CL

Chile

Datos guía de despacho desde 1 nov 2026

November 1, 2026

chile-mandato

DO

República Dominicana

Pequeños/micro: e-CF el 15 nov 2026

November 15, 2026

dominican-republic-mandato

SV

El Salvador

Esquema DTE v2.0 obligatorio 1 dic 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

Organismos: Peppol pleno para dic 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

Perú

Nuevas reglas de e-doc.: 1 ene 2027

January 1, 2027

peru-mandate

HR

Croacia

No sujetos a IVA emiten desde 1 ene 2027

January 1, 2027

croatia-mandato

DK

Dinamarca

Inscripción automática desde 1 ene 2027

January 1, 2027

denmark-mandate

HU

Hungary

eNyugta fines from 1 Jan 2027

January 1, 2027

hungary-mandate

PL

Polonia

Facturación < 10.000 PLN/mes: 1 ene 2027

January 1, 2027

poland-mandate

DE

Alemania

Recepción · emisión >€800k: 1 ene 2027

January 1, 2027

germany-mandate

ES

España

Veri*Factu 1 ene 2027 · B2B e-fact. TBC

January 1, 2027

spain-mandato

PT

Portugal

Firma cualificada desde 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

Arabia Saudí

Ola 25: integrar antes del 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

Francia

En vigor · pymes emiten desde 1 sep 2027

September 1, 2027

france-mandato

BE

Bélgica

En vigor · e-reporting desde 1 ene 2028 (borrador)

January 1, 2028

belgium-mandato

SI

Slovenia

B2B mandatory 1 Jan 2028 (ZIERDED)

January 1, 2028

slovenia-mandate

MY

Malasia

Exento <RM3m; aplicación 1 ene 2028

January 1, 2028

malaysia-mandate

LV

Latvia

B2G live · B2B from 1 Jan 2028

January 1, 2028

latvia-mandate

LU

Luxemburgo

B2B por fases desde ene 2028 (borrador)

January 1, 2028

luxembourg-mandato

SG

Singapur

En vigor: nuevos voluntarios; próx. 2028

April 1, 2028

singapore-mandate

IE

Ireland

Phase 1: 1 Nov 2028 – all must receive

November 1, 2028

ireland-mandate

GB

Reino Unido

Todas fact. IVA electrónicas abr 2029

April 1, 2029

united-kingdom-mandato

NL

Países Bajos

B2B nacional 1 jul 2030; reporte 2031

July 1, 2030

netherlands-mandate

AT

Austria

B2G desde 2014 · ViDA 1 jul 2030

July 1, 2030

austria-mandate

SE

Sweden

B2G live · ViDA intra-EU B2B 1 Jul 2030

July 1, 2030

sweden-mandate

FI

Finlandia

ViDA intra-UE B2B desde 1 jul 2030

July 1, 2030

finland-mandato

BG

Bulgaria

Sin mandato nacional · ViDA 1 jul 2030

July 1, 2030

bulgaria-mandato

CZ

Chequia

Sin mandato nacional · ViDA 1 jul 2030

July 1, 2030

czechia-mandato

CY

Chipre

Sin mandato nacional · 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