Last update: November 3, 2022
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Country |
Status |
Category |
Legislative change |
|
| Starting date | ||||
| Australia | Proposal | E-Invoicing | Large businesses (with a turnover above AUD 50 million) | 01/07/23 |
| Brazil | Draft | E-Invoicing | Small businesses must adopt government Simples Nacional e-invoicing from 1 January 2023 | 01/01/23 |
| Dominican Republic | Draft | E-Invoicing | DGII files the e-invoicing Draft Law for the Senate’s approval – Staged implementation as of 2023 | 01/01/23 |
| Dominican Republic | Draft | E-Invoicing | E-Invoicing for large companies | 01/12/23 |
| Guatemala | Approved | E-Invoicing | Guatemala will oblige small taxpayers to issue e-invoices | 01/04/23 |
| India | Approved | E-Invoicing | India B2B e-invoicing threshold drops to ₹5 January 2023 | 01/01/23 |
| Japan | Approved | E-Invoicing | New Japanese qualified invoice system per October 2023 | 01/10/23 |
| Malaysia | Approved | E-Invoicing | Malaysia e-invoicing 2023 confirmed in budget – Phased introduction based on Italian SdI live electronic invoicing | 01/01/23 |
| Malaysia | Approved | E-Invoicing | E-Invoicing to be implemented by the Inland Revenue Board (IRB) in phases beginning from year 2023. Pilot project with selected taxpayers. | 01/01/23 |
| Mexico | Approved | E-Invoicing | Using version 3.3 of CFDI e-invoices (version 4.0 will become mandatory from April 2023) | 01/04/23 |
| New Zealand | Proposal | E-Invoicing | IRD announces changes to GST Invoicing System | 01/04/23 |
| Oman | Draft | E-Invoicing | Voluntary as of 2023, mandatory later | 01/01/23 |
| Paraguay | E-Invoicing | Phased mandatory e-invoicing | 02/01/23 | |
| Phillippines | Proposal | E-Invoicing | Top 100 companies as of July 2022, rest as of 2023 | 01/01/23 |
| Portugal | Approved | SAF-T | Non-resident business with a Portuguese VAT registration must submit monthly invoices under SAF-T PT from Jan 2023 | 01/01/23 |
| Portugal | Approved | E-Invoicing | ATCUD Implementation | 01/01/23 |
| Portugal | Approved | E-Invoicing | Digital signature requirement for PDF invoices | 01/01/23 |
| Romania | Approved | SAF-T | 1st round of Romanian Standard Audit File for Tax returns delayed to January 2023 | 01/01/23 |
| Romania | Approved | SAF-T | Medium taxpayers are obliged to submit the Information return on 1 January 2023 | 01/01/23 |
| Saudi-Arabia | Approved | E-Invoicing | Phase 2: all invoices must be issued in UBL 2.1 format. B2B invoices are subject to a CTC clearance regime, whilst B2C invoices are reported to the tax authority within 24 hours. | 01/01/23 |
| Serbia | Approved | E-Invoicing | Generation, transition, receipt, processing, and archiving of electronic invoices. It includes B2G, G2B, B2B, G2G. | 01/01/23 |
| Slovakia | Draft | E-Invoicing | Mandatory e-invoicing for B2G, G2G, and G2B transactions | 01/04/23 |
