Last update: July 23, 2024
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January 1, 2024
- Bahrain
- Proposal – Implementation of E-Invoicing
- Spain – Bizkaia
- Only large companies will be obliged to comply with the TicketBai regulation, while small and medium-sized companies, micro-enterprises, self-employed, small cooperatives or non-profit entities will be incorporated progressively in windows to be opened every six months.
- TicketBAl: software registered in the guarantor software registry
- Generate an XML file in the TicketBAl format schema, before or as the invoice is issued
- Apply an Electronic signature on the TicketBAl file
- Create a ’chaining process” on the TicketBAl file
- Generate Invoice: paper or electronic with QR Code and the TicketBAl unique ID
- LROE: e-ledger where taxpayers must document economic activities and report financial information to the tax authority
- Model 240 (companies) comprised of six chapters
- Subchapter of Invoices Issued with Guarantor Software
- Companies under SIl: four days from operation completion
- All other companies: quarterly transmission
- Sl obligation as fulfilled by sending the LROE
- Denmark
- Standard DBS must be registered
- Enterprises liable to present their annual report in accordance with the Danish Financial Statements Act and the rules of reporting class B-D must apply a digital accounting system
- Germany
- In Rhineland-Palatinate (Rheinland-Pfalz), e-invoicing will be mandatory from January 1st, 2024
- Greece
- Phase 2 B2G: Mandatory e-invoicing implementation for public contracts in Greece
- Mexico
- Mandatory use of the Carta Porte V.3.0.
- Paraguay
- B2C e-invoices when the operation exceeds PYG 35mil (approx. USD 4,700) or its equivalent in foreign currency
- Romania
- B2B e-reporting for both established and non-established companies
- Tax technical regulations to be issued
- Saudi Arabia
- Sixth wave of E-Invoicing implementation
- Thailand
- By 2024 – service providers must be able to issue invoices electronically, archive them and deliver them on behalf of taxpayers
February 1, 2024
- Bolivia
- Group 4
- Pakistan
- Registered persons in the fast-moving consumer goods sector to transmit sales tax invoices electronically
- Saudi Arabia
- Seventh wave of E-Invoicing implementation for taxpayers whose revenues subject to VAT exceeded SAR 50 million during 2021 or 2022
March 1, 2024
- Bolivia
- Group 5
- Belgium
- Electronic Invoices for all public contracts of less than 30,000€
- Panama
- E-invoicing for certain exempted taxpayers
- Saudi Arabia
- Eight wave of E-Invoicing implementation for taxpayers whose revenues subject to VAT exceeded SAR 40 million during 2021 or 2022
April 1, 2024
- Bolivia
- Mandatory for Group 6
- Germany
- Hessen: Mandatory B2G E-Invoicing
- India
- GSTN mandates e-Invoicing for businesses with over INR 5 crores turnover from April 1, 2024
- Oman
- Voluntary E-Invoicing as of April 1, 2024, mandatory as of October 1, 2024
- Paraguay
- Mandatory E-Invoicing for the 8th group
May 1, 2024
- Colombia
- Taxpayers’ systems must be ready to comply with the sales e-invoice technical specifications v. 1.9
- Large taxpayers must issue POS tickets electronically
May 5, 2024
- Israel
- Dealers will be required to obtain a number from the Tax Authority for invoices over NIS 25,000 without VAT
May 15, 2024
- Mauritius
- taxpayers with a turnover over RS 100 million (ca. EUR 2 million), notified by MRA’s General Director, must start issuing e-invoices in accordance with VAT Act e-invoicing regulations.
May 18, 2024
- Dominican Republic
- Large national taxpayers: 12 months from the law’s entry into force
June 1, 2024
- Colombia
- (See May 2024) All other taxpayers under the obligation to declare income tax, who are not large taxpayers, must issue POS tickets electronically
- Greece
- Phase 3 B2G: Mandatory e-invoicing implementation for public contracts in Greece
- Saudi-Arabia
- Ninth wave for taxpayers with an annual income between SAR 30 million and SAR 40 million in either 2021 or 2022
July 1, 2024
- Australia
- Proposal – Medium-sized businesses (between AUD 10 million and 50 million)
- Bolivia
- Group 7
- Colombia
- All other taxpayers under the obligation to declare income tax, who are not large taxpayers, must issue POS tickets electronically
- Denmark
- Companies using standard DBS must book digitally from the next accounting period starting July 1, 2024
- Paraguay
- Mandatory E-Invoicing for the 9th group
- Romania
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- B2B e-invoicing (centralized CTC approach) for established companies while non-established ones remain subject to e-reporting
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- United Arab Emirates
- Service Provider Certification requirements and procedures and development of Data Dictionary | Only certified SPs will send the data to a central platform of the Tax Authority.
- Development of ASP certification requirements and procedures, as well as development of UAE data dictionary
- Zambia
- All VAT-registered taxpayers are mandated to use Smart Invoice for issuing e-invoices
August 1, 2024
- Colombia
- Electronic equivalent documents: Public utility services, Passenger transport ticket, Statement
- Malaysia – (Initially planned for June 1, 2024, delayed till August 1, 2024)
- Taxpayers with an annual turnover or revenue of more than MYR 100 million
- Peru
- The resolution delays the required use of SIRE from April 2024 to August 2024 for certain taxpayers who need to maintain Sales and Income Registers and Purchase Registers as per the General Sales Tax and Selective Consumption Tax Law.
September 1, 2024
- Colombia
- Electronic equivalent documents: Passenger air transport ticket or boarding pass, Ticket, fraction, form, card, ticket, or instrument in games of chance and gambling other than localized games. Document in localized games.
October 1, 2024
- Bolivia
- B2B & B2C
- Group 8
- Colombia
- B2B & B2C
- Electronic equivalent documents: Document issued for toll collection, Settlement voucher for operations issued by the Stock Exchange, Document of operations in the agricultural and other commodities exchange.
- Paraguay
- B2B, B2C, B2G
- Mandatory E-Invoicing for the 10th group
- Saudi Arabia
- B2B & B2C
- Tenth wave for taxpayers with an annual income between SAR 25 million and SAR 30 million in either 2022 or 2023
November 1, 2024
- Colombia
- Electronic equivalent documents: Ticket for admission to public performances of the performing arts and other public shows, Cinema admission ticket
December 1, 2024
January 1, 2025
- Bolivia
- Group 10
- China
- Proposal – Fully Digitalized E-Fapiao Program
- Denmark
- Digital accounting rules come into force for companies using a non-registered accounting system (customized DBS)
- Dominican Republic
- Draft – E-Invoicing for small, micro, and unclassified
- Estonia
- Estonia is also looking into Business-to-Business (B2B) e-invoicing, specifically for invoice receipt services
- Germany
- Receiving an e-invoice according to EN16931 will be mandatory for all German B2B transactions
- From January 1, 2025, until December 31, 2026, paper invoices and e-invoices in formats that do not comply with the new requirements can still be exchanged
- Greece
- Phase 4 B2G: Mandatory e-invoicing implementation for public contracts in Greece
- Ireland
- October 2023: Public Consultation launched
- Israel
- The threshold will be reduced to 20,000 NIS (appx. 5200 euros) pre-VAT. Note that the Finance Committee may extend the pilot program through 2025
- Malaysia
- Taxpayers with an annual turnover or revenue of more than MYR 25 million and up to MYR 100 million
- Paraguay
- Mandatory E-Invoicing for the 11th & final group
- Paraguay
- B2C e-invoices: the threshold is reduced to PYG 7mil (approx. USD 900) or its equivalent in foreign currency
- Portugal
- The Portuguese 2024 Budget Law officially confirms the postponement of the requirement to use a qualified electronic signature (QES) on all electronic invoices until January 1, 2025.
- Romania
- Approved – SAFT – Small taxpayers and non-resident taxpayers will start on 1 January 2025
- Mandatory B2C E-Invoicing
- Thailand
- By 2025 – large companies should be able to issue electronic invoices
April 1, 2025
- United Arab Emirates
- Issuance of the e-Invoicing Legislation: MoF envisages that businesses will be able to contract SP and start exchanging e-invoices under 4-corner model prior to entry into force of the reporting requirement.
May 1, 2025
- Singapore
- Voluntary early adoption by GST-registered businesses (soft launch)
May 18, 2025
- Dominican Republic
- Large local and medium-sized taxpayers: 24 months from the law’s entry into force
July 1, 2025
November 1, 2025
- Singapore
- Mandatory for newly incorporated companies that register for GST voluntarily
December 2025
- United Arab Emirates
- Roll-out strategy: Release of rollout schedule based on taxpayers’ size
During 2025 – Timetable to be announced
- Madagascar
- The e-Invoicing mandate will apply to all B2B transactions
- Businesses must issue and report structured VAT invoices through the centralised platform
- Moldova
- Proposed extension of e-invoicing (e-factura) regime to further public-related bodies
- Oman
- Mandatory B2B E-Invoicing Launch Delayed to 2025
- Spain
- Approved (No EU approval yet) – Mandatory B2B E-Invoicing.
- Draft Royal Decree issued
- First, for large taxpayers with an annual turnover of more than 8 million Euros, 1 year after the issuance of the implementing regulation.
- Secondly, for rest of the taxpayers, 2 years after the issuance of the implementing regulation.
January 1, 2026
- Belgium
- Approved – Mandatory B2B E-Invoicing for domestic transactions
- Denmark
- Digital Accounting Systems: Rules come into force for non-accounting companies with a net turnover of more than DKK 300,000 in the two preceding income/accounting years and using a non-registered accounting system.
- Israel
- The threshold will further decrease to 15,000 NIS (appx. 3900 euros) pre-VAT.
- Latvia
February 1, 2026
- Poland
- Large taxpayers (over PLN 200 million per annum)
April 1, 2026
May 18, 2026
- Dominican Republic
- Small, micro and unclassified taxpayers: 36 months from the law’s entry into force
July 1, 2026
- Slovenia
- Proposal to Introduce Mandatory B2B e-Invoicing Published
- United Arab Emirates
- Phase 1: MoF envisions a gradual introduction based on company size, but companies will be allowed to voluntarily opt-in for reporting earlier than envisaged timelines
September 1, 2026
- France
- Phase 1: large and medium sized-companies issue e-invoices and submit e-reporting. All taxpayers must be able to receive them. NOTE: option to extend further to 1st December 2026.
During 2025
- Spain
- Entrepreneurs and professionals with an annual turnover of over €8 million face a 12-month timeline for compliance. The remaining taxpayers have a 24-month deadline for compliance.
January 1, 2027
- Germany
- Mandatory E-Invoicing for taxpayers with annual turnover of > €800,000
- Israel
- The threshold will be 10,000 NIS (appx. 2600 euros) pre-VAT
- Thailand
- By 2027 – large companies should be able to file their tax returns electronically
September 1, 2027
- France
- Phase 2: small enterprises (les PME and TPE) must be able to issue e-invoices and comply with and e-reporting. NOTE: option to extend further to 1st December 2027.
January 1, 2028
- European Union
- ViDA
- Germany
- Mandatory E-Invoicing for all taxpayers
- Israel
- The threshold will be set at 5,000 NIS (appx. 1300 euros) pre-VAT
- Thailand
- By 2028 – all entrepreneurs should have the ability to file taxes electronically
Unclear timing
- Botswana
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Introduction of electronic billing/invoicing platforms to improve VAT compliance – First phase starts in December 2024, later phases not yet known
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- Bulgaria
- Draft – A public consultation on mandatory B2B e-invoicing is planned, as well as proposals for introducing SAF-T reporting
- Croatia
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New CTC Project – “Fiscalization 2.0.”
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- El Salvador
- Draft – Electronic documents (incl. E-Invoicing) – Decree published
- Finland
- B2B real-time reporting
- Hungary
- Draft – Hungary plans to implement SAF-T reporting in late 2022/early 2023
- Indonesia
- Plan – Government intends to implement e-Invoicing in stages
- Jordan
- Voluntary national e-invoicing network likely to go mandatory
- Latvia
- Draft – Mandatory B2B and B2G E-Invoicing, EU Commission approval needed
- Singapore
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Mandate InvoiceNow for B2G E-Invoicing
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- Slovakia
- Draft – Plan to introduce mandatory B2B and B2C E-Invoicing
- Real time invoicing may be postponed until 2025
- 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)
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Investigation on Mandatory B2B, G2B e-Invoicing
