| Country | Status | Model | Required format | Timeline |
|---|---|---|---|---|
| Europe | ||||
| 🇧🇪Belgium | Live | Peppol · 4-corner | Peppol BIS Billing 3.0 | Since 2026 |
| 🇭🇷Croatia | Live | E-invoice exchange + real-time fiscalisation… | UBL 2.1, EN 16931 with Croatian CIUS… | Live 1 Jan 2026 for VAT payers ·… |
| 🇩🇰Denmark | Live | Digital bookkeeping + Peppol · NemHandel | OIOUBL 2.1 and Peppol BIS Billing 3.0 | Digital bookkeeping phased… |
| 🇭🇺Hungary | Live | Real-time invoice data reporting · NAV Online… | NAV XML schema 3.0 | RTIR live since 2018 · structured… |
| 🇮🇹Italy | Live | Clearance · SdI | FatturaPA XML | Since 2019 |
| 🇵🇹Portugal | Live | Post-audit with fiscal control · certified… | CIUS-PT (UBL 2.1) for B2G | B2G live · PDF-without-signature… |
| 🇷🇴Romania | Live | Clearance · RO e-Factura | UBL 2.1 with RO_CIUS | Since 2024 |
| 🇧🇬Bulgaria | Rolling out | Periodic SAF-T reporting · NRA portal | SAF-T XML (NRA schema) | SAF-T from Jan 2026, phased to… |
| 🇫🇷France | Rolling out | CTC · plateformes agréées | Factur-X / UBL / CII | 2026–27 |
| 🇩🇪Germany | Rolling out | B2B · decentralised EN 16931 exchange | XRechnung / ZUGFeRD 2.x | 2025–28 |
| 🇬🇷Greece | Rolling out | CTC validation · myDATA | myDATA XML (AADE XSD v1.0.7) | Phase 1 live 2 Mar 2026 · all… |
| 🇱🇻Latvia | Rolling out | Structured e-invoice + data reporting to VID… | LVS EN 16931-1:2017 with LVS CEN/TS… | B2G live since 2025 · B2B… |
| 🇵🇱Poland | Rolling out | Clearance · KSeF 2.0 | FA(3) structured XML | 2026–27 |
| 🇮🇪Ireland | Upcoming | E-invoicing + real-time digital reporting ·… | Structured EN 16931 | Large corporates Nov 2028 ·… |
| 🇳🇴Norway | Upcoming | Peppol 4-corner + digital bookkeeping · EHF | EHF Billing 3.0 | Law enacted Jun 2026 · issue 1… |
| 🇸🇰Slovakia | Upcoming | Peppol 5-corner CTC · eFaktúra | Peppol BIS / UBL 2.1, EN… | Voluntary through 2026 ·… |
| 🇸🇮Slovenia | Upcoming | Decentralised 4-corner exchange, NO… | e-SLOG national standard | Law adopted Oct 2025 · B2B… |
| 🇪🇸Spain | Upcoming | B2B · Crea y Crece | Facturae / UBL / CII | 2027–28 |
| 🇬🇧United Kingdom | Upcoming | Decentralised 4-corner · Peppol | Peppol BIS / EN 16931-aligned… | Mandatory for all VAT invoices… |
| 🇳🇱Netherlands | Planned | Decentralised Peppol + near-real-time… | Peppol BIS / EN 16931 | No mandate today · domestic B2B… |
| 🇪🇪Estonia | Voluntary | Buyer's-right e-invoicing · e-invoice… | EN 16931-compliant | Buyer's right live 1 Jul 2025 ·… |
| Middle East | ||||
| 🇪🇬Egypt | Live | Centralised clearance · Egyptian Tax Authority | JSON or XML to the ETA schema, with… | B2B fully live since 2023 · B2C… |
| 🇮🇱Israel | Live | Clearance-lite CTC · Israel Tax Authority… | No mandated structured invoice syntax | Live since May 2024 · threshold… |
| 🇯🇴Jordan | Live | Centralised clearance · Income and Sales Tax… | XML/JSON aligned to UBL 2.1, digitally… | Mandatory for all taxpayers since… |
| 🇸🇦Saudi Arabia | Live | Clearance (standard invoices) + 24h reporting… | XML (UBL 2.1, KSA E-Invoice XML… | Live since Dec 2021 · Phase 2… |
| 🇹🇷Türkiye | Live | Clearance (CTC) for e-Fatura via GİB or an… | UBL-TR 1.2 (Turkish localisation of UBL… | Live since 2014 · e-Arşiv amount… |
| 🇴🇲Oman | Rolling out | CTC via Peppol 5-corner · Oman Tax Authority… | XML per PINT OM 1.0.0 | First rollout Aug 2026 · all… |
| 🇦🇪United Arab Emirates | Rolling out | Decentralised CTC and Exchange | PINT AE 1.0.4 | Pilot live Jul 2026 · mandatory… |
| 🇶🇦Qatar | Planned | Not published | Not published | Law and executive regulations… |
| Asia-Pacific | ||||
| 🇮🇳India | Live | Clearance · IRP | GST e-invoice schema INV-01 | Live since Oct 2020 · ₹5cr… |
| 🇮🇩Indonesia | Live | CTC clearance · Coretax DJP | e-Faktur XML (DJP proprietary schema | e-Faktur since 2016 · Coretax… |
| 🇰🇷South Korea | Live | CTC near-real-time post-issuance reporting ·… | NTS national standard XML with a… | Live since 2011 · sole traders ≥… |
| 🇻🇳Vietnam | Live | CTC · Tax Department | XML per Decree 123/2020/ND-CP as… | Live since Jul 2022 · POS Jun… |
| 🇨🇳China | Rolling out | Clearance/CTC · fully-digitalised e-fapiao | XML is the legal original | Nationwide since Dec 2024 · paper… |
| 🇲🇾Malaysia | Rolling out | CTC clearance · MyInvois | IRBM e-Invoice, UBL 2.1 data structure… | Phased 2024–2026 · <RM1m exempt ·… |
| 🇳🇿New Zealand | Rolling out | Peppol 4-corner · MBIE is the New Zealand… | PINT A-NZ Billing v1.1.2 | Govt agencies live Jan 2026 ·… |
| 🇸🇬Singapore | Rolling out | Peppol 5-corner CTC reporting · InvoiceNow | PINT SG (Peppol International Invoice –… | Phased Nov 2025 → Apr 2031 |
| 🇵🇭Philippines | Upcoming | Near-real-time e-reporting · BIR EIS | JSON conforming to the BIR EIS schema… | Wave 1 deadline 31 Dec 2026 ·… |
| 🇦🇺Australia | Voluntary | Peppol 4-corner · ATO is the Australian… | PINT A-NZ Billing, current published… | Voluntary for business ·… |
| 🇯🇵Japan | Voluntary | Peppol 4-corner · Digital Invoice | JP PINT v1.1.3 | Voluntary · Qualified Invoice… |
| Americas | ||||
| 🇲🇽Mexico | Live | Clearance · CFDI via authorised PAC → SAT | CFDI 4.0 XML (Anexo 20) | Live since 2011 · CFDI 4.0 current |
| 🇧🇷Brazil | Rolling out | Clearance · NF-e / NFC-e / NFS-e | NF-e XML — tax-reform layout | Live since 2006 · reform layout… |
42 countries, each checked against published sources on 21 July 2026 — tax authorities and official gazettes where available. Select a country for the phased dates, who is in scope, the traps we see people fall into, and the sources. Mandates move constantly: treat this as a starting point and confirm against the primary source before committing a plan, or ask us for a build-ready analysis.
We'll turn any country's mandate into a build-ready analysis — formats, rules, clearance model and a go-live roadmap.
