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.

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.

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.

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.

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.

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.

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.

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

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).

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

Clearance model: invoices must be validated by KSeF before they are legally issued. The proprietary FA(3) schema is the only accepted B2B format.

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.

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 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.

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.

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

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.

No active domestic B2B mandate yet — B2G runs over Peppol and forward planning is shaped primarily by ViDA's 2030 intra-EU requirement.

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.

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

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

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

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.

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.

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).

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.

Public authorities must accept EN 16931 e-invoices (UBL 2.1, ISDOC, EDIFACT) via NEN; suppliers are not obliged to issue. No domestic B2B mandate ahead of ViDA.

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

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

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.

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

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.

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

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.

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.

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.

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.

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.

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.