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