| Albania | Jan 1, 2021 | Link | New Fiscalization Tax Reform Requires e-invoicing |
| Australia | by July 1, 2022 | Link | Plans to become e-invoicing ready |
| Argentina | As of April 1 ,2021 | Link | Mandatory Use of Qr Code in Electronic Invoices |
| Brazil | Link | New rules for NF-e invoices | |
| Bulgaria | Draft | Link | National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria |
| China | Expected 2021 | Link | VAT e-invoicing to all existing taxpayers nationwide |
| Egypt | May 15, 2021 | Link | Egypt e-invoicing’s third phase will be launched on 15 May 2021. Fines and penalties for failure to submit e-invoices will apply after 31 June 2021. |
| European Union | Link | B2G e-invoicing – overview across EU 2020 | |
| France | 2023-2025 | Link | Mandatory B2B E-invoicing/Real Time Reporting |
| Germany | Link | Germany uses its own e-formats for mandatory e-invoicing implications. | |
| Greece | July 1, 2021 | Link | MyData (E-books) postponed till July 1, 2021 |
| Guatemala | April 1, 2021 | Link | Expansion FEL e-Invoicing System for Public Suppliers |
| Hungary | Link | Real-time invoice data reporting obligation grace period for self-billing announced | |
| India | April 1, 2021 | Link | Taxpayers with a threshold of 50 Cr rupees or more must implement e-invoicing |
| Italy | Jan 1, 2022 | Link | Extension of the E-invoicing system to cross-border invoices. Mandatory B2G E-ordering. |
| Japan | 2023 | Link | Qualified Invoice System |
| Jordan | ?? | Link | E-invoicing solution facilitating the collection of information and the transparency of transactions with the tax administration |
| Norway | 2022 | Link | SAF-T digital filing replaces VAT return 2022 |
| Paraguay | Link | Pilot Program for the New Ekuatia’I Electronic Invoicing System | |
| Peru | April 1, 2021 | LInk | Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts |
| Philippines | Jan 1, 2022 | Link | Pilot Launch of e-invoicing |
| Poland | Oct 1, 2021 | Link | Optional B2B E-Invoicing as of Oct 2021, mandatory as of 2023. |
| Portugal | July 1, 2021 | Link | 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. Acceptance of pdf’s as electronic invoices. |
| Romania | Draft | Link | Romania is looking to introduce tax controls in the shape of Standard Audit File for Tax (SAF-T) requirements |
| Saudi Arabia | Dec 4, 2021 | Link | B2B E-invoicing mandatory as of Dec 4, 2021 |
| Serbia | As of Jan 1, 2022 | Link | Mandatory E-Invoicing |
| Singapore | Link | Singapore Encourages the Use of E-Invoicing With Peppol | |
| Slovakia | Draft | Link | Proposals to require B2B government pre-approved electronic invoicing, consultation process started |
| Turkey | Before July 1, 2021 | Link | E-invoice system and e-arşiv invoices became mandatory for businesses with a year-end turnover of TRY 5 million and above |
| Vietnam | July 22 | Link | Vietnam prepares to roll out e-invoicing for all businesses |
| United Kingdom | April 1, 2021 | Link | The 9 Box VAT return message must be issued electronically |
| United Kingdom | 2022 | Link | Extension of MTD to all taxpayers |
Sponsors:
