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

16 hours ago
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Last update: August 11, 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

August 1, 2025

  • Nigeria
    •  The Federal Inland Revenue Service (FIRS) has officially mandated e-invoicing via the Electronic Fiscal System (EFS) for large taxpayers
  • Pakistan
    • e-invoicing integration deadlines for non-corporate registered persons have until 1 August 2025
  • Saudi Arabia
    • 7th wave of e-invoicing integration – Taxpayers with taxable revenues exceeding SAR 2.5 million during 2022 or 2023

August 19, 2025

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.
  • Chile
    • Buyer identification required for sales over 135 UF to non-VAT taxpayers
  • Costa Rica

    • Costa Rica Mandates Electronic Invoicing Format 4.4 Starting September 2025 for Tax Compliance

  • Ivory Coast
    • Complete adoption of B2B E-Invoicing across all sectors will be achieved by September 1, 2025
  • Pakistan
    • Public companies, large businesses, and importers must register by August 10, test by August 25, and start e-invoicing by September 1, 2025.
  • Paraguay
    • Mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population: Group 13
  • Saudi Arabia
    • The eighteenth group of taxpayers must integrate with the FATOORA platform by August 31, 2025

October 1, 2025

  • Brazil
    • Update of fiscal document layouts (NF-e, NFC-e, CT-e, CT-e OS, GTV-e, MDFe, and NFCom) with new fields and validation rules to comply with CBS and IBS requirements under the tax reform.
  • Greece
    • Phase 2 Electronic delivery note: Digital control of the movement, transshipment, and delivery of goods via the electronic delivery note becomes mandatory for all companies.
  • Pakistan
    • Medium-sized companies and individuals with turnover over 100 million rupees must register by September 10, test by September 30, and start by October 1, 2025.
  • Saudi Arabia

    • 19th Wave of E-Invoicing Integration: taxpayers with taxable annual revenue exceeding 1.75 million SAR (approximately 456,000 EUR) in 2022 or 2023

November 1, 2025

  • Brazil
    • e-Invoicing Nationwide mandatory adoption of the NFCom standard
  • Pakistan
    • Smaller companies have until October 10 for registration, October 30 for testing, and November 1 for implementation.
  • Singapore
    • Mandatory for newly incorporated companies that register for GST voluntarily
  • Saudi Arabia
    • Taxpayers in Saudi Arabia with a taxable turnover exceeding SAR 1.5 million in 2022 or 2023 will be included in the 20th wave of Phase 2 e-invoicing integration, requiring compliance by October 31, 2025

November 15, 2025

  • Dominican Republic
    • B2B e-Invoicing Electronic Invoice obligation for large, local, and medium taxpayers

December 1, 2025

  • Greece
    • Electronic delivery note Issuance of the electronic delivery note becomes obligatory for all companies.
  • Pakistan
    • Remaining registered persons must register by November 10, test by November 30, and start by December 1, 2025.
  • Paraguay
    • Mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population: Group 14
  • 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
  • Brazil
    • e-Invoicing Mandatory adoption of the national NFS-e standard
  • Bulgaria
    • SAF-T Mandatory for “large enterprises” defined by specific financial thresholds. An enterprise is classified as “large” if it generated “over BGN 300 million net sales revenue in 2023 or made net payments exceeding BGN 3.5 million to the NRA for taxes and social security contributions in 2023.
  • Cambodia
    • B2G: E-invoicing becomes mandatory for subnational government entities.
    • B2B: E-invoicing becomes mandatory for a defined group of taxpayers.
  • 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 10,000 NIS pre-VAT.
  • Kazakhstan
    • All registered VAT payers are required to issue electronic invoices in accordance with the general procedure (Article 207 of the Tax Code of the Republic of Kazakhstan 2026). The obligation also applies to some non-payers of VAT in certain cases.
  • Malaysia
    • B2B E-Invoicing for businesses with turnover over MYR 1 million up to MYR 5 million
  • Portugal
    • implementation of the Qualified Electronic Signature (QES)
  • Serbia
    • Serbia’s law on electronic delivery notes mandates that public entities must send and receive these notes starting January 1, 2026, while private companies involved in B2B transactions must comply by October 1, 2027.
  • Spain
    • Verifactu: mandatory deadline for “Taxpayers using Computerized Billing Systems” (companies, business owners, professionals, etc.) to adapt their systems is before January 1, 2026

Janu1ry 2, 2026

  • Paraguay
    • e-Invoicing Mandatory electronic invoice issuance for government suppliers.

February 1, 2026

  • Poland
    • Large taxpayers (over PLN 200 million per annum)

March 1 2026

  • Chile
    • Deadline for businesses without printing systems to comply with receipt printing mandate
  • Philippines
    • Mandatory e-invoicing deadline for selected taxpayers

March 2, 2026

  • Paraguay
    • Mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population: Group 15

April 1, 2026

  • Poland
    • All other taxpayers
  • 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

June 1, 2026

  • Israel
    • B2B e-Invoicing Mandatory electronic invoice in phases, starting with invoices exceeding the value of 5,000 shekels.
  • Paraguay
    • Mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population: Group 16

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
  • Paraguay
    • Mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population: Group 17

December 1, 2026

  • Paraguay
    • Mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population: Group 18

January 1, 2027

  • Cambodia
    • B2G: Mandatory for all government entities.
    • B2B: Mandatory for an expanded group of taxpayers.
  • 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
  • Portugal
    • Digital Bookkeeping Obligation to submit the SAF-T accounting file.
  • Slovenia
    • B2B E-Invoicing
  • Slovakia
    • Mandatory B2B e-invoicing and real-time e-reporting for all VAT-registered companies
    • Slovakia adopts decentralized 5-corner Peppol model for invoice exchange
  • Thailand
    • By 2027 – large companies should be able to file their tax returns electronically
  • Ukraine
    • e-VAT Compliance SAF-T mandatory for all taxpayers.

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.

October 1, 2027

  • Serbia
    • Serbia’s law on electronic delivery notes mandates that public entities must send and receive these notes starting January 1, 2026, while private companies involved in B2B transactions must comply by October 1, 2027.

January 1, 2028

  • Belgium
    • Proposal
    • Belgium will implement near real-time e-reporting of invoice data to tax authorities
  • Bulgaria
    • SAF-T: Extends to “mid-sized enterprises” with “over BGN 15 million net sales revenue or over BGN 1.5 million in tax/social security payments in 2023.
  • 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).”
  • Norway
    • Proposal
    • All businesses must send e-invoices
  • Thailand
    • By 2028 – all entrepreneurs should have the ability to file taxes electronically

January 1, 2030

  • Bulgaria
    • SAF-T Applies to “all other taxpayers.”
  • Norway
    • Proposal
    • Maintain digital records and be capable of receiving e-invoices

July 1, 2030

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
  • Greece
  • 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

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