Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

Last update: April 24, 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
• 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

• 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
• Paraguay
  • Mandatory E-Invoicing for the 9th group
• Romania
  • • B2B e-invoicing (centralized CTC approach) for established companies while non-established ones remain subject to e-reporting

• 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
  • Aall VAT-registered taxpayers are mandated to use Smart Invoice for issuing e-invoices

August 1, 2024

• 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

October 1, 2024

• Bolivia
  • Group 8
• Oman
  • Mandatory E-Invoicing
• Paraguay
  • Mandatory E-Invoicing for the 10th group
• Saudi Arabia
  • 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
  • Annex v1.0: Extended from May 1, 2024, to November 1, 2024, with specific dates varying based on the type of electronic equivalent document.

December 1, 2024

• Bolivia
  • Group 9
• Botswana
  • First phase
• Ghana
  • Last phase of the E-Invoicing mandate implementation

Q4 2024

• 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.

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 January 1, 2025

• Bolivia
  • Group 10
• China
  • Proposal – Fully Digitalized E-Fapiao Program
• 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
• 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 5, 2025

• 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

May 18, 2025

• Dominican Republic
  • Large local and medium-sized taxpayers: 24 months from the law’s entry into force

July 1, 2025

• Australia
  • Proposal – Remaining businesses
• Malaysia
  • All other taxpayers

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

• Israel
  • Internal Revenue Service will postpone the planned April 2024 phased launch of B2B e-invoicing – “Israel Invoices“. A new launch timetable will be announced for 2025

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January 1, 2026

• Belgium
  • Approved – Mandatory B2B E-Invoicing for domestic transactions
• Israel
  • The threshold will further decrease to 15,000 NIS (appx. 3900 euros) pre-VAT.
• Latvia
  • Latvian government proposes mandatory B2B E-Invoicing

April 1, 2026

• Singapore
  • Mandatory for all  new voluntary GST-registrants

May 18, 2026

• Dominican Republic
  • Small, micro and unclassified taxpayers: 36 months from the law’s entry into force

July 1, 2026

• 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.

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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.

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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

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Unclear timing

• Botswana

  • Introduction of electronic billing/invoicing platforms to improve VAT compliance – First phase starts in December 2024, later phases not yet known

• Bulgaria
  • Draft – A public consultation on mandatory B2B e-invoicing is planned, as well as proposals for introducing SAF-T reporting
• Croatia

  • New CTC Project – “Fiscalization 2.0.”

• 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

  • Mandate InvoiceNow for B2G E-Invoicing

• 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)

  • Investigation on Mandatory B2B, G2B e-Invoicing