— Country hubs
E-invoicing mandates by country
90 jurisdictions documented, from all of Europe to China (Golden Tax / e-fapiao), Taiwan (e-GUI), Latin America and the Middle East. Each page: regulator, regulatory timeline, technical schema, submission portal, validation and common pitfalls. To compare at a glance, see the mandate matrix.
European Union 27
-
Austria
B2G only
Bundesministerium für Finanzen (BMF) Austria
ebInterface 6.2 or PEPPOL BIS 3.0
B2B: No mandate, ViDA 2027–2028
-
Belgium
Live
FPS Finance
PEPPOL BIS Billing 3.0 · Post-audit
B2B: Mandatory since 1 January 2026
-
Bulgaria
No mandate
NRA
SAF-T · PEPPOL · UBL 2.1
B2B: No mandate, awaiting ViDA 2028-2030
-
Croatia
Live
Ministarstvo financija
UBL 2.1 / CII 16B + HR extensions
B2B: Mandatory 1 Jan. 2026
-
Cyprus
No mandate
Ministry of Finance, Tax Department of Cyprus
EN 16931 · PEPPOL B2G
B2B: No mandate, ViDA 2028+
-
Czech Republic
B2G only
Ministry of Finance CZ
ISDOC v5.2 XML · UBL 2.1 / PEPPOL
B2B: No mandate — ISDOC voluntary
-
Denmark
Rolling out
Erhvervsstyrelsen (ERST)
OIOUBL 2.1 / PEPPOL BIS Billing 3.0
B2B: Progressive: 2024 (companies), 2026 (individuals 300k+ DKK)
-
Estonia
Live
EMTA
PEPPOL BIS Billing 3.0
B2B: On buyer demand since July 2025
-
Finland
Live
VERO
Finvoice 3.0 + PEPPOL BIS Billing 3.0
B2B: Right to demand since April 2020
-
France
Rolling out
DGFiP
UBL 2.1, CII, Factur-X (PDF/A-3) · PPF + PDP · PEPPOL
B2B: Receipt Sept. 2026, issuance 2026 (large/intermediate) and 2027 (SMEs)
-
Germany
Rolling out
Bundesministerium der Finanzen
XRechnung 3.x · ZUGFeRD 2.x / Factur-X · Post-audit PEPPOL
B2B: Receipt 2025, issuance 2027-28
-
Greece
Rolling out
AADE
myDATA · UBL/PEPPOL
B2B: Rollout 2025-2026
-
Hungary
Live
NAV
RTIR · XML Online Számla v3.0
B2B: Mandatory since 2018 (threshold) and 2020 (all)
-
Ireland
B2G only
OGP
PEPPOL BIS Billing 3.0 (UBL 2.1)
B2B: No domestic mandate
-
Italy
Live
Agenzia delle Entrate
FatturaPA XML · SdI (clearance)
B2B: Mandatory residents since 2019, flat-rate since 2024
-
Latvia
Rolling out
VID
PEPPOL BIS Billing 3.0
B2B: Announced 2026
-
Lithuania
B2G only
VMI
E.sąskaita XML · PEPPOL BIS · i.SAF
B2B: Voluntary; i.SAF mandatory reporting since 2016
-
Luxembourg
B2G only
CTIE
PEPPOL · Factur-X
B2B: No mandate, awaiting ViDA
-
Malta
B2G only
Office of the Commissioner for Revenue (CFR), Ministry for Finance
PEPPOL
B2B: No mandate
-
Netherlands
B2G only
Belastingdienst & Logius
PEPPOL BIS 3.0 (UBL) · NL-CIUS
B2B: Voluntary, widely adopted
-
Poland
Rolling out
Ministerstwo Finansów
FA(2) · KSeF clearance
B2B: February 2026 (> 200M PLN), April 2026 (others)
-
Portugal
B2G only
AT
SAF-T PT XML + CIUS-PT/UBL 2.1 (B2G)
B2B: No B2B mandate (SAF-T PT reporting, ATCUD QR code)
-
Romania
Live
ANAF
RO_CIUS · UBL 2.1 · PEPPOL 9947
B2B: Receipt/clearance mandatory since July 2024, B2C since January 2025
-
Slovakia
Rolling out
Finančná správa
UBL 2.1 / UN/CEFACT CII · PEPPOL
B2B: Announced 2027
-
Slovenia
Rolling out
UJP
e-SLOG XML 2.0 · PEPPOL BIS 3.0/UBL
B2B: Mandate 2026 (public consultation)
-
Spain
Rolling out
Agencia Tributaria
Facturae 3.2.x · PEPPOL
B2B: Implementing decree pending (Law 18/2022)
-
Sweden
B2G only
DIGG
PEPPOL BIS Billing 3.0 · Svefaktura 1.0 SFTI
B2B: Voluntary; consultation 2024-2025
Non-EU Europe 10
-
Albania
Live
General Directorate of Taxation (DPT)
XML UBL 2.1 · real-time clearance + NIVF/NSLF + QR
B2B: Mandatory since 1 Jul 2021
-
Iceland
B2G only
Skatturinn
PEPPOL BIS Billing 3.0
B2B: No mandate
-
Liechtenstein
No mandate
Tax Administration of the Principality of Liechtenstein
eBill, GS1, voluntary PEPPOL
B2B: No mandate
-
Monaco
Rolling out
Direction des Services Fiscaux
PPF/PDP by convention with France
B2B: Follows PPF/PDP reform 2026-27
-
Norway
B2G only
DFØ
EHF + PEPPOL
B2B: Voluntary, no mandate
-
Russia
B2G only
Federal Tax Service (FNS)
UPD XML · KEP · EDF operators
B2B: Optional since 2012
-
Serbia
Live
Ministry of Finance
UBL 2.1 CIUS · clearance via SEF (e-Faktura)
B2B: Mandatory since 1 January 2023
-
Switzerland
B2G only
Eidgenössische Steuerverwaltung (ESTV / FTA)
ZUGFeRD 2.x, Factur-X, PEPPOL BIS 3.0
B2B: No mandate, QR-bill since 2022
-
Ukraine
Rolling out
State Tax Service of Ukraine
SAF-T UA XML v2.0 + KEP UA
B2B: SAF-T UA mandatory 2025 (large taxpayers), generalisation 2027
-
United Kingdom
B2G only
HMRC
PEPPOL BIS Billing 3.0 (B2G); MTD API JSON (VAT)
B2B: No mandate; HMRC consultation February 2025
North America 3
-
Canada
B2G only
Canada Revenue Agency (CRA)
Post-audit; Peppol BIS Billing 3.0 (UBL) for B2G
B2B: No mandate — voluntary
-
Mexico
Live
SAT
CFDI XML · PAC (Authorized Certification Provider)
B2B: Mandatory since 2014, CFDI 4.0 April 2022
-
United States
No mandate
CMS
ASC X12 (HIPAA, healthcare)
B2B: No federal B2B mandate
Latin America 14
-
Argentina
Live
AFIP
AFIP SOAP/XML · WSFE/WSFEx · CAE
B2B: Mandatory since 1 April 2015
-
Bolivia
Live
Servicio de Impuestos Nacionales (SIN)
Real-time clearance — signed XML via SIAT (CUF/CUFD)
B2B: Mandatory, group-by-group roll-out since Dec 2021
-
Brazil
Live
Portal Nacional da Nota Fiscal Eletrônica
XML Portal NFe (NF-e 4.0, CT-e 4.0, MDF-e 3.0) · SEFAZ/ENCAT
B2B: Mandatory since 2008. NF-e, NFS-e, NFC-e, CT-e, MDF-e
-
Chile
Live
SII Chile
XML SII · CAF + RUT digital certificate
B2B: DTE mandatory since February 2018
-
Colombia
Live
DIAN
UBL 2.1 + DIAN extensions · XAdES-EPES
B2B: Mandatory since 2019
-
Costa Rica
Live
Ministerio de Hacienda
Near real-time clearance — national XML 4.4, XAdES-EPES signature, DGT/Hacienda validation
B2B: Mandatory since 2018
-
Dominican Republic
Live
DGII
e-CF XML · XAdES, DGII portal
B2B: Mandatory since May 2024, SME/micro May 2026
-
Ecuador
Live
SRI
Offline clearance (concomitant SRI validation) — XAdES-BES-signed SRI XML
B2B: Mandatory (near-universal since 30 Nov 2022)
-
El Salvador
Live
Ministry of Finance
JSON DTE · MH clearance (sello)
B2B: Mandatory in waves since Jul 2023
-
Guatemala
Live
Superintendencia de Administración Tributaria (SAT)
Third-party certification (certificadores), XML DTE, SAT national network
B2B: Mandatory, broadly universal since ~2022
-
Panama
Live
Dirección General de Ingresos (DGI)
Clearance via PAC — proprietary SFEP XML + CUFE
B2B: Mandatory in phases (new RUC 2023, professionals 2024)
-
Paraguay
Live
SET
DE XML SIFEN · XAdES-BES
B2B: Mandatory since July 1, 2024
-
Peru
Live
SUNAT
UBL-PE 2.1 · XMLDSig · OSE/SOL
B2B: Mandatory CPE since 2018, gradually extended
-
Uruguay
Live
DGI
CFE XML 1.39+ XAdES-T · SOAP DGI
B2B: Universal mandate since 2012, generalised 1 Dec. 2024
Asia-Pacific 17
-
Australia
B2G only
ATO
PEPPOL BIS Billing 3.0 + AU-NZ extension
B2B: Voluntary
-
China
Live
STA
Centralised state clearance (STA platform), national OFD format — outside PEPPOL
B2B: State-controlled issuance; fully digitalised e-fapiao generalised 2024-2025
-
Hong Kong
No mandate
Inland Revenue Department (IRD)
Post-audit · no clearance · optional Peppol
B2B: Voluntary, no mandate
-
India
Live
Goods and Services Tax
JSON GST INV-01 · IRP · signed IRN
B2B: Active since 2020, threshold INR 5 cr from Aug 2023
-
Indonesia
Live
Direktorat Jenderal Pajak (DJP)
Proprietary DJP e-Faktur XML, CoreTax
B2B: Mandatory since July 2016
-
Japan
No mandate
NTA
Peppol PINT jp-1 · JIIMA-certified
B2B: Peppol JP-PINT incentive since Oct 2023, no technical mandate
-
Kazakhstan
Live
State Revenue Committee (SRC)
ESF XML · Qualified EDS
B2B: Mandatory since 2019
-
Malaysia
Live
LHDN
MyInvois · UBL 2.1 + LHDN extensions
B2B: Mandatory since August 2024
-
New Zealand
No mandate
MBIE
PEPPOL PINT (aunz-1) · NZBN 0088
B2B: No mandate announced
-
Pakistan
Live
Federal Board of Revenue (FBR)
Real-time clearance — FBR/PRAL JSON (DI API), QR code, FBR Invoice Number
B2B: In force — real-time clearance on goods, turnover-based rollout (2025)
-
Philippines
Rolling out
Bureau of Internal Revenue
Proprietary BIR JSON via EIS REST API
B2B: Mandatory waves 2024-2026, Phase 1: 100 Large Taxpayers
-
Singapore
Live
IMDA
InvoiceNow (Peppol PINT sg-1)
B2B: Receipt and issuance May 2025, generalised April 2026
-
South Korea
Live
National Tax Service (국세청)
NTS XML · NPKI
B2B: Mandatory since 2011
-
Taiwan
Live
MOF
Centralised clearance-like (MOF platform), MIG 3.2.1 XML format, Turnkey transmission — outside PEPPOL
B2B: GUI mandatory for VAT-registered businesses; e-GUI widely used, numbers allocated by the MOF
-
Thailand
B2G only
Revenue Department (กรมสรรพากร)
ETDA XML · CII 16B or UBL 2.1
B2B: No mandate
-
Uzbekistan
Live
State Tax Committee
ESF · clearance via soliq.uz / EDO operators + EDS
B2B: Mandatory since 1 Jan 2020
-
Vietnam
Live
General Department of Taxation (Tổng cục Thuế)
XML HDon · DGT portal / T-VAN
B2B: Universal mandate since 1 July 2022
Middle East 9
-
Bahrain
Rolling out
National Bureau for Revenue (NBR)
Not published — GCC/CTC model expected (UBL 2.1?)
B2B: Announced, not in force; timeline to confirm
-
Egypt
Live
Egyptian Tax Authority (ETA)
Proprietary ETA JSON · ITIDA signature
B2B: Mandatory since Nov. 2020, generalized Jul. 2023
-
Israel
Live
Israel Tax Authority (רשות המסים)
XML/JSON EN 16931 · ITA API
B2B: Active since 5 May 2024 (ILS 25k threshold)
-
Jordan
Live
ISTD
Clearance (CTC) — UBL 2.1, UUID + QR, ISTD / JoFotara API
B2B: In force — clearance, generalised from 1 April 2025
-
Oman
Rolling out
Oman Tax Authority (OTA)
Peppol 5-corner (DCTCE), CTC reporting — PINT OM format (UBL)
B2B: Planned — pilot 08/2026, mandate 2027
-
Qatar
No mandate
General Tax Authority (GTA)
None — no mandated format or network; VAT not yet in force
B2B: No mandate; roadmap (to confirm)
-
Saudi Arabia
Live
ZATCA
UBL 2.1 Saudi · XAdES-EPES · QR TLV
B2B: Phase 2 rolled out in waves 2023–2026
-
Turkey
Live
Gelir İdaresi Başkanlığı (GİB)
UBL-TR · GİB portal efatura.gov.tr
B2B: e-Fatura mandatory since 2014
-
United Arab Emirates
Rolling out
Ministry of Finance UAE
DCTCE on PEPPOL (PINT AE)
B2B: Phase 1 mid-2026 (>AED 50M turnover), Phase 2 late 2026, Phase 3 2027
Africa 10
-
Algeria
Rolling out
Direction Générale des Impôts (DGI) Algeria
DGI Algeria XML, likely UBL/CII
B2B: Pilot 2022, rollout 2026-27
-
Ghana
Rolling out
Ghana Revenue Authority (GRA)
Proprietary GRA JSON, QR + API signature
B2B: Mandatory in waves since April 2023, generalisation 2025
-
Ivory Coast
Live
DGI
FNE (proprietary JSON + QR Code) · SIGICI
B2B: Large enterprises 2024, SMEs 2026
-
Kenya
Live
Kenya Revenue Authority (KRA)
eTIMS JSON (proprietary schema)
B2B: eTIMS mandatory since 1 August 2023
-
Morocco
Rolling out
Direction Générale des Impôts (DGI)
UBL/CII · Digital signature
B2B: Receipt and issuance 2026-2027
-
Nigeria
Live
Federal Inland Revenue Service (FIRS)
UBL 2.1 · FIRS API
B2B: Mandatory since February 2025 (large taxpayers)
-
Senegal
Rolling out
DGID
UBL 2.1 + DGID extensions
B2B: Pilot 2025, rollout 2026-27
-
South Africa
No mandate
South African Revenue Service (SARS)
SARS Modernised XML, Connect:Direct
B2B: No mandate, consultations 2024-2025
-
Tunisia
Live
Tunisie TradeNet (TTN)
TEIF XML · El-Fatoora platform (TTN)
B2B: Mandatory since 2019, extension through 2027
-
Uganda
Live
Uganda Revenue Authority (URA)
EFRIS · real-time clearance + FDN/QR
B2B: Mandatory since 2021