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

1 week ago
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Last update: January 4, 2026

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January 1, 2026

  • Angola
    • Mandatory and exclusive issuance of electronic invoices begins for all taxpayers, including large taxpayers and those issuing invoices to state bodies. Non-electronic invoices will no longer be accepted.
  • 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
    • Phase 3: 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.
  • Latvia
    • G2G, B2G, G2B data submission
  • Malaysia
    • Phase 4: B2B E-Invoicing for businesses with turnover over MYR 1 million up to MYR 5 million
  • 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 2, 2026

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

February 1, 2026

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

February 2, 2026

  • Greece
    • Phase A
    • Businesses with annual gross revenues exceeding €1,000,000 (based on 2023 tax filings)
    • Scope
      • Mandatory for domestic B2B transactions
      • Exports to non-EU countries
    • All recipients (including private entities and public sector bodies) must accept electronic invoices in B2B and B2G transactions.

March 1, 2026

  • Chile
    • Deadline for businesses without printing systems to comply with receipt printing mandate

March 2, 2026

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

April 1, 2026

  • Bolivia
    • Taxpayers in the 9th to 12th designated groups now have until March 31, 2026 to adapt their systems for online invoicing before mandatory implementation
  • Poland
    • All other taxpayers
  • Saudi Arabia
    • The 24th phase of electronic invoicing integration mandates businesses with VAT-taxable annual revenues exceeding SAR 375,000 in 2022, 2023, or 2024
  • 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

  • Burkina Faso
    • Use of the certified electronic invoicing system will become mandatory
  • Malaysia
    • Phase 5: B2B E-Invoicing for businesses with turnover less than MYR 1 million
  • North Macedonia
    • e-Faktura: Digitalizing all non-cash invoicing through a centralized state platform
  • Oman
    • Phase 1: Phase 1: Mandatory e-invoicing begins for the 100 largest taxpayers
  • Saudi Arabia
    • Wave 24 Launch applying to taxpayers exceeding SAR 375,000 revenue between 2022–2024.
  • United Arab Emirates
    • Start of pilot program (selected taxpayers)

August 1, 2026

  • Oman
    • Go-live of the pilot phase in August 2026, with full rollout expected by August 2028.

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

October 1, 2026

  • Greece
    • Phase B
    • All other enterprises

December 1, 2026

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

January 1, 2027

  • Bulgaria
    • SAF-T for large, medium, and small enterprises with annual net revenues exceeding 300 million BGN or annual net tax and social security obligations exceeding 3.5 million BGN.
  • 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
  • Oman
    • Phase 2: Extended to other large B2B taxpayers
  • Philippines
    • Certain taxpayers, including those in e-commerce and large taxpayers using computerized accounting systems, must comply with e-invoicing obligations by issuing electronic invoices in specified formats from BIR-accredited system
  • Portugal
    • implementation of the Qualified Electronic Signature (QES)
  • 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
  • Spain
    • Implementation of Verifactu mandate: Corporate taxpayers required to comply by January 1, 2027
  • Thailand
    • By 2027 – large companies should be able to file their tax returns electronically
  • Ukraine
    • e-VAT Compliance SAF-T mandatory for all taxpayers.
  • United Arab Emirates
    • Large businesses (annual revenue ≥ AED 50,000,000)

July 1, 2027

  • Spain
    • Implementation of Verifactu mandate: SMEs/self-employed individuals by July 1, 202
  • United Arab Emirates
    • Other businesses (annual revenue < AED 50,000,000)

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.
  • Oman
    • Phase 3: Broader rollout to remaining taxpayer

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.
  • United Arab Emirates
    • In-scope government entities

January 1, 2028

  • Belgium
    • Proposal for E-Reporting
    • Belgium will implement near real-time e-reporting of invoice data to tax authorities
  • Bulgaria
    • SAF-T for large, medium, and small enterprises with annual net revenues exceeding 15 million BGN or annual net tax and social security obligations exceeding 1.5 million BGN.
  • 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
  • Oman
    • Phase 4: Implementation for B2G transactions (Government-to-Business)
  • Portugal
    • Mandatory SAF-T (PT) Accounting submission
  • Slovenia
    • Mandatory B2B e-invoicing for all businesses and self-employed persons
  • South Africa
    • Draft
    • E-Invoicing and Real-Time Reporting
  • Thailand
    • By 2028 – all entrepreneurs should have the ability to file taxes electronically

November 1, 2028

  • Ireland
    • All businesses must be able to receive structured e-invoices.
    • Mandatory e-invoicing and real-time reporting begins for large VAT-registered corporates involved in domestic B2B transactions.

April 1, 2029

  • United Kingdom
    • B2B mandate for e-invoicing exchange 4-corner; no e-reporting to HMRC requirement

November 1, 2029

  • Ireland
    • Mandatory e-invoicing and real-time reporting expands to all VAT-registered businesses engaged in intra-EU cross-border B2B transactions.

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

  • European Union – ViDA
    • Digital Reporting Requirements for intra-EU transactions
  • Ireland
    • Full implementation of ViDA requirements for all cross-border EU B2B transactions, regardless of business size.
    • Structured e-invoices must comply with European Standard EN16931, and PDF or scanned invoices will no longer be accepted.

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

Other calendars

Last update: December 18, 2025

Pdf version: Storecove

 

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