November 1, 2022
- Uruguay
- Approved – New Electronic Invoice Version CFE 23.2
- Spain
- Approved – Extension of the scope of mandatory TicketBai in Gipuzkoa as of Nov 1, 2022
December 1, 2022
- Ecuador
- Approved – After 30 November 2022 for taxpayers who are included in the tax income regime that were not responsible to generate e-Invoices until the date, have to create e-Invoices. Issued electronic invoices must be in XML format and digitally signed.
- Kenya
- Approved – Deadline for VAT-registered taxpayers to adhere to the new tax invoice management system (TIMS) was extended till Nov 30 by the Kenyan Revenue Authority.
- Spain
- Approved – Mandatory TicketBai for all taxpayers in Alava as of December 1, 2022
January 1, 2023
- Brazil
- Draft – Small businesses must adopt government Simples Nacional e-invoicing from 1 January 2023
- Dominican Republic
- Draft – DGII files the e-invoicing Draft Law for the Senate’s approval – Staged implementation as of 2023
- India
- Approved – India B2B e-invoicing threshold drops to ₹5 January 2023
- Malaysia
- Approved – Malaysia e-invoicing 2023 confirmed in budget – Phased introduction based on Italian SdI live electronic invoicing
- Oman
- Draft – Voluntary as of 2023, mandatory later
- Panama
- Approved – Any pilot-registered taxpayers must use SFEP for all transactions except exports or imports
- Phillippines
- Proposal – Top 100 companies as of July 2022, rest as of 2023
- Portugal
- Approved – The mandatory inclusion of ATCUD codes, which is a unique document identification number, will be efffective January 2023
- Portugal
- Approved – Non-resident business with a Portuguese VAT registration must submit monthly invoices under SAF-T PT from Jan 2023
- Portugal
- Approved – Digital signature requirement for PDF invoices
- Portugal
- Approved – Businesses that communicate invoices to the Portuguese tax authority (AT) must do so by the 5th day of the following month
- Romania
- Approved – 1st round of Romanian Standard Audit File for Tax returns delayed to January 2023
- Romania
- Approved – Medium taxpayers are obliged to submit the Information return on 1 January 2023
- Saudi-Arabia
- Approved – 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.
- Serbia
- Approved – Generation, transition, receipt, processing, and archiving of electronic invoices. It includes B2G, G2B, B2B, G2G.
February 1, 2023
- Paraguay
- Phased mandatory e-invoicing
Between Feb -July 2023
- Australia
- Proposal – Remaining businesses
April 1, 2023
- Guatemala
- Approved – Guatemala will oblige small taxpayers to issue e-invoices
- Mexico
- Approved – Using version 3.3 of CFDI e-invoices (version 4.0 will become mandatory from April 2023)
- New Zealand
- Proposal – IRD announces changes to GST Invoicing System
- Slovakia
- Draft – Mandatory e-invoicing for B2G, G2G, and G2B transactions
July 1, 2023
- Australia
- Proposal – Large businesses (with a turnover above AUD 50 million)
- South Korea
- Near real-time e-invoicing regime will be made mandatory for a larger group of companies as it cuts the annual reporting threshold from KRW 200m to KRW 100m (approx €74,000).
October 1, 2023
- Japan
- Approved – New Japanese qualified invoice system per October 2023
December 1, 2023
- Dominican Republic
- Draft – E-Invoicing for large companies
Q3 2023
- Spain
- Approved (No EU approval yet) – Mandatory B2B E-Invoicing. Timings to be confirmed. Q3 2023 for business with turnover exceeding 8 million EUR. Q4 2024 for other businesses.
Q4 2023/Q4 2024
- Ghana
- Approved – First 600 taxpayers on e-VAT; full mandate for all by 2024
- Q4 2023/Q4 2024
January 1, 2024
- Denmark
- Draft – Mandatory B2B E-Invoicing based on bookkeeping Act
- Poland
- Draft – Mandatory B2B E-Invoicing
- Slovakia
- Draft – Plan to introduce mandatory B2B and B2C E-Invoicing
- Bahrain
- Proposal – Implementation of E-Invoicing
By end Q1 2023
- Colombia
- Draft – Colombia released a Project Resolution on electronic documents
July 1, 2024
- Australia
- Proposal – Medium-sized businesses (between AUD 10 million and 50 million)
- Belgium
- Draft – Mandatory B2B E-Invoicing, gradual implementation, to be approved by EU Commission
- France
- Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing: 1 Jul 2024 for large companies (more 5,000 employees; and either of following: €1.5 billion turnover; or €2 billion balance sheet)
- France
- Approved – Obligation to receive invoices in electronic format will be started for all taxpayers
Q4 2024
- Spain
- Approved (No EU approval yet) – Mandatory B2B E-Invoicing. Timings to be confirmed. Q3 2023 for business with turnover exceeding 8 million EUR. Q4 2024 for other businesses.
- Ghana
- Approved – First 600 taxpayers on e-VAT; full mandate for all by 2024
January 1, 2025
- France
- Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing1 Jan 2025 for medium sized companies
- China
- Proposal – Fully Digitalized E-Fapiao Program
- Dominican Republic
- Draft – E-Invoicing for small, micro, and unclassified
- Latvia
- Draft – Mandatory B2B and B2G E-Invoicing, EU Commission approval needed
- Romania
- Approved – Small taxpayers and non-resident taxpayers will start on 1 January 2025
January 1, 2026
- France
- Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing
- 1 Jan 2026 for small businesses (less than 250 employees; and not exceeding either of following: €50 million turnover; or €43 million balance sheet)
Unclear timing
- Bulgaria
- Draft – A public consultation on mandatory B2B e-invoicing is planned, as well as proposals for introducing SAF-T reporting
- El Salvador
- Draft – Electronic documents (incl. E-Invoicing) – Decree published
- Hungary
- Draft – Hungary plans to implement SAF-T reporting in late 2022/early 2023
- Indonesia
- Plan – Government intends to implement e-Invoicing in stages
- Romania
- Draft – Mandatory B2B E-Invoicing, to be approved by EU Commission, implementation in 2023?
- Slovenia
- Plan – Slovenia has announced plans to introduce B2B e-invoicing.
- Sweden
- Draft – Swedish tax authority has started work on three different types of reporting(E-Invoicing, RTR, SAF-T)
