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

Last update: June 14, 2025

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July 1, 2025

Estonia
- Estonian Accounting Act will introduce a “buyer’s choice” system. This means buyers can choose to receive invoices as e-invoices or in traditional formats (e.g., PDF).
Greece
- Mandatory B2B E-Invoicing (??)
Malaysia
- B2B E-Invoicing for businesses with turnover over MYR 5 million up to MYR 25 million

September 1, 2025

Angola
- Mandatory e-invoicing applies to the largest taxable persons and government suppliers. This phase lasts for the first 12 months. Large taxpayers include oil companies, banking, and financial institutions by nature of their business operations.

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

January 1, 2026

Belgium
- Approved – Mandatory B2B E-Invoicing for domestic transactions
Croatia
- Introduction of mandatory e-invoicing for domestic B2B transactions between entities within the VAT system, planned for 1 January 2026
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.
Malaysia
- B2B E-Invoicing for businesses with turnover over MYR 1 million up to MYR 5 million

February 1, 2026

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

Malaysia
- B2B E-Invoicing for businesses with turnover less than MYR 1 million
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

Angola
- Mandatory e-invoicing requirements will apply to all taxable persons under the General and Simplified Value Added Tax Regime.
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.

January 1, 2027

Croatia
- The obligation to issue e-invoices extends to non-VAT registered companies, craftsmen, liberal professions, and public sector entities. This signifies the near full transition from paper invoices.
Estonia
- Amendments to the VAT Act are expected to be drafted in 2025, potentially leading to mandatory e-invoicing for all VAT subjected B2B transactions, with a possible implementation date of 2027.
Germany
- Businesses with turnover exceeding €800,000 in the previous year can no longer issue paper or unstructured electronic invoices (e.g., PDFs), even with buyer consent.
Israel
- The threshold will be 10,000 NIS (appx. 2600 euros) pre-VAT
Slovenia
- B2B E-Invoicing
Slovakia
- Mandatory B2B e-invoicing for domestic transactions will start on January 1, 2027. Taxpayers must follow the “European standard for e-invoicing” and report domestic transactions, with a goal of “real-time reporting to tax authorities.”
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

Germany
- All remaining businesses can no longer issue paper or unstructured electronic invoices, even with buyer consent. Non-EN 16931 compliant EDI e-invoices are also disallowed. This marks the complete transition.
Israel
- The threshold will be set at 5,000 NIS (appx. 1300 euros) pre-VAT
Latvia
- Mandatory B2B e-invoicing commences, along with the obligatory submission of e-invoice data to the State Revenue Service (SRS). “Mandatory B2B e-invoicing takes effect on 1 January 2026. At the same time, businesses must also begin reporting e-invoice data to the State Revenue Service (SRS).”
Thailand
- By 2028 – all entrepreneurs should have the ability to file taxes electronically

July 1, 2030

European Union – ViDA
- Digital Reporting Requirements for intra-EU transactions

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
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
Singapore
- Mandate InvoiceNow for B2G E-Invoicing
Spain
- Timeline for mandatory B2B E-Invoicing unclear
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