E-Invoicing has been a tool implemented already by many countries to digitize and automate processes as well as fighting VAT fraud.
With the COVID-19 pandemie, few countries who planned digitalization of their processes as .e.g. mandatory e-invoicing have postponed their plans.
Further expansion of E-Invoicing, Real Time Reporting, etc may be one of the measures that countries may be taken as a result of the COVID-19 crisis.
Wait and see …..
| Australia | Plans to become e-invoicing ready | by July 1, 2022 | Link |
| Albania | Draft: Mandatory e-invoicing | As of Jan 1, 2021 | Link |
| Chile | Mandatory B2C E-invoicing | 2021 | Link |
| China | Nationwide special fapiao e-invoice | End of 2020 | Link |
| Colombia | DIAN issues new regulations on electronic invoicing | Nov 1, 2020 (gradually) | Link |
| Egypt | Mandatory e-invoicing via clearance mandate | As of Nov 15, 2020 | Link |
| European Union | B2G e-invoicing – overview across EU 2020 | Link | |
| France | Mandatory B2B E-invoicing/Real Time Reporting | 2023-2025 | Link |
| Greece | MyData (E-books) | As of Jun 1, 2020 | Link |
| Guatemala | Expansion FEL e-Invoicing System for Public Suppliers | April 1, 2021 | Link |
| Hungary | Online Invoice system (RTIR 3.0). Businesses are required to report B2C, intra-community and export invoices | Jan 1, 2021 | Link |
| India | Taxpayers with a threshold of 100 Cr rupees or more must implement e-invoicing | Jan 1, 2021 | Link |
| Italy | Obligatory use of the new electronic invoice format | ||
| Italy | Extension of the E-invoicing system to cross-border invoices | Jan 1, 2022 | Link |
| Japan | Qualified Invoice System | 2023 | Link |
| Norway | SAF-T digital filing replaces VAT return 2022 | 2022 | Link |
| Peru | Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts | April 1, 2021 | LInk |
| Philippines | Pilot Launch of e-invoicing | Jan 1, 2022 | Link |
| Poland | Rollout of B2B electronic invoices for VAT clearance (according to Italian SDI model) during 2021? | During 2021 | Link |
| Portugal | B2G E-invoicing as of Jan 1, 2021. All invoices must include the QR code. | Jan 1, 2021 | Link |
| Portugal | The deadline for entities not established in but registered for value added tax (VAT) purposes in Portugal regarding the requirement to issue invoices by means of certified invoicing software has been postponed to 1 July 2021. | July 1, 2021 | |
| Saudi Arabia | B2B E-invoicing mandatory as of Dec 4, 2021 | Dec 4, 2021 | Link |
| Serbia | Mandatory E-Invoicing | July 1, 2021 or Jan 1, 2022 | Link |
| Singapore | Singapore Encourages the Use of E-Invoicing With Peppol | Link | |
| Spain | Changes to SII system | Jan 1, 2021 | Link |
| Taiwan | Any company foreign or national must invoice electronically | Jan 1, 2021 | Link |
| Turkey | E-invoice system and e-arşiv invoices became mandatory for businesses with a year-end turnover of TRY 5 million and above | Before July 1, 2021 | Link |
| Vietnam | Vietnam prepares to roll out e-invoicing for all businesses | July 22 | Link |
| United Kingdom | The 9 Box VAT return message must be issued electronically | April 1, 2021 | Link |
| United Kingdom | Extension of MTD to all taxpayers | 2022 | Link |
