Global overview of future e-invoicing, e-filing, real time reporting, SAF-T – upcoming changes (status Nov 19, 2021)

Australia by July 1, 2022 Link Plans to become e-invoicing ready
Belgium Not known Link Gradual implementation of mandatory B2B E-Invoicing
Bolivia Dec 1, 2022 Link Mandatory E-invoicing for selected taxpayers
Bulgaria Draft Link National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria
Colombia Jan 1, 2022 Link Implementation of Purchase Support Document who are not subject to e-invoicing
China 2023 Link VAT e-invoicing to all existing taxpayers nationwide
Cyprus Jan 1, 2022 Link Mandatory B2G E-invoicing
Egypt Jan 1, 2022 Link No longer ability to deduct VAT on paper invoices
El Salvador Link Development electronic invoicing system
France 2023-2025 Link Mandatory B2B E-invoicing/Real Time Reporting
Germany ??? Link Talks during government formation on implementation E-Invoicing and Real Time Reporting
Italy Jan 1, 2022 Link Extension of the E-invoicing system to cross-border invoices. Mandatory B2G E-ordering.
Italy July 1, 2022 Link Mandatory Electronic invoicing scheme between Italy and San Marino
Japan Fall 2022 Link Japan considers Peppol as countrywide e-invoicing standard as of fall 2022
Jordan ?? Link E-invoicing solution facilitating the collection of information and the transparency of transactions with the tax administration
Kenya Aug 1, 2021 Link Roll-out e-invoicing
Latvia Draft – 2025 Link Mandatory B2B and B2G
Lesotho Link Implementation of VAT e-invoicing solution
New Zealand Mar-22 Link Obligation to create, issue and hold Goods and Services Tax (GST) invoices to reflect the digitisation of accounting and the future use of e-invoicing
Norway 2022 Link SAF-T digital filing replaces VAT return 2022
Panama As of Jan 1, 2022 Link E-invoicing to become mandatory for certain Panamanian taxpayers
Paraguay Pilot Jan 1, 2022 Link Mandatory E-Invoicing – Dates set for Pilot and Voluntary participation phase
Philippines Jan 1, 2022 Link Pilot Launch of e-invoicing
Poland Jan 1, 2022 Link Optional B2B E-Invoicing as of Jan 2022, mandatory as of 2023.
Poland Jan 1, 2022 Link Real Time Reporting
Poland Jan 1, 2022 Link SAF-T Updates
Portugal 2022 Link ATCUD (delayed till 2023) and QR codes (Jan 1, 2022) obligatory invoice elements
Portugal 2022 Link Mandatory to Declare the SAF-T Accounting File
Portugal Sept 30, 2021 – Jan 1, 2022 Link New deadlines in B2G e-invoicing mandate
Romania 2022 Link Mandatory SAF-T in Romania from 2022
Romania Sept 1, 2021 Link Mandatory B2G E-Invoicing
San Marino Oct 1, 2021 – Jully 2022 Link E-invoice Requirement for Companies Selling Goods in Italy, voluntary Oct 1, 2021, Mandatory as of July 2022
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
Slovakia Draft Link Proposals to require B2B government pre-approved electronic invoicing, consultation process started
Spain Draft Link Mandatory B2B E-Invoicing
Vietnam July 22 Link Vietnam prepares to roll out e-invoicing for all businesses
Ukraine 2023 Link SAF-T Gradual implementation as of 2023
United Kingdom 2022 Link Extension of MTD to all taxpayers
Uruguay Sept 30, 2021 Link Deadline for Reporting Software Solutions Used to Issue Electronic Invoices
United States 2022 Link Launch of E-Invoicing Market Pilot



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