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

6 hours ago
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Last update: March 26, 2026

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January 1, 2026

  • Belgium – https://www.vatupdate.com/2025/10/19/briefing-document-belgium-mandatory-b2b-e-invoicing/
    • Implementation Date: January 1, 2026
    • Type of Mandatory Regime: E-Invoicing
    • Transaction Type Covered: B2B (domestic)
    • Scope of Taxable Transactions: Domestic B2B supplies
    • Taxable Persons in Scope: Established VAT-registered large and mid-sized businesses in Belgium. (Later phases for SMEs/Micro-enterprises, aligned with EU ViDA timeline)
    • Thresholds / Exclusions: Details pending for later phases; aligned with EU ViDA timeline
    • Legal Status: Implemented
    • Short Notes / Practical Remarks: Awaiting technical regulations and EU derogation approval; EN 16931 standard anticipated; model (clearance vs post-audit) not yet confirmed.
  • Croatia – https://www.vatupdate.com/2025/10/25/e-invoicing-in-croatia-a-briefing-document/
    • Implementation Date: January 1, 2026 (for B2G and B2B e-invoicing)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2G (mandatory); B2B (mandatory from 2026)
    • Scope of Taxable Transactions: B2G: Public procurement; B2B: Domestic supplies
    • Taxable Persons in Scope: All established VAT-registered businesses in Croatia (for B2B); Public suppliers (for B2G)
    • Thresholds / Exclusions: B2G mandatory since 2025; B2B mandate for all sizes from 2026 (earlier than EU ViDA).
    • Legal Status: B2G & B2B implemented
    • Short Notes / Practical Remarks: B2G: Peppol BIS 3.0 (UBL/CII); EN 16931. B2B: Awaiting EU derogation; clearance model anticipated.
  • Kazakhstan – https://www.vatupdate.com/2025/10/28/briefing-document-podcast-kazakhstan-advances-e-invoicing-and-e-reporting-mandate-key-details-for-2026-implementation/
    • Implementation Date: January 1, 2026
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2C, B2G
    • Scope of Taxable Transactions: Domestic supplies, cross-border services from non-residents, goods and services, self-billing, credit notes
    • Taxable Persons in Scope: All VAT-registered entities; non-VAT taxpayers in specific sectors (logistics, healthcare, legal, commission sales); simplified declaration regime taxpayers
    • Thresholds / Exclusions: No turnover threshold; foreign digital service providers exempt from VAT invoice issuance; grace period until March 31, 2026 for certain taxpayers
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via centralized EIS platform; mandatory XML format; VAT must be paid before e-invoice issuance for non-resident services; biometric ID verification for high-risk transactions; penalties up to 30% of transaction value
  • Latvia – https://www.vatupdate.com/2025/10/27/briefing-document-mandatory-e-invoicing-and-e-reporting-in-latvia-as-of-jan-1-2026/
    • Implementation Date: January 1, 2026 (B2G), January 1, 2028 (B2B mandatory)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2G (2026), B2B (2028)
    • Scope of Taxable Transactions: Domestic supplies of goods and services; B2C excluded
    • Taxable Persons in Scope: All companies registered in Latvia; B2B postponed to align with EU timeline
    • Thresholds / Exclusions: B2G: Exemptions for contracts concluded before Dec 31, 2024 (deferred to Jan 1, 2026); B2B: No exemptions by size; B2C excluded
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Post-audit model; EN 16931 and Peppol BIS Billing 3.0 formats; continuous transaction control with near-real-time reporting to State Revenue Service; mandatory digital signatures; B2B postponed from original Jan 1, 2026 to Jan 1, 2028
  • Malaysia – https://www.vatupdate.com/2025/10/19/briefing-document-comprehensive-overview-of-e-invoicing-compliance-in-malaysia/
    • Implementation Date: July 1, 2025 (≥RM100M), January 1, 2026 (≥RM25M-RM100M), July 1, 2026 (All ≥RM1M)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2C, B2G
    • Scope of Taxable Transactions: Domestic supplies, exports, imports (goods and services)
    • Taxable Persons in Scope: All businesses above RM1M annual turnover or revenue
    • Thresholds / Exclusions: Phase 1 (≥RM100M): Jul 1, 2025; Phase 2 (RM25M-RM100M): Jan 1, 2026; Phase 3 (≥RM1M): Jul 1, 2026; Voluntary adoption available; grace period per phase
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via MyInvois portal; JSON/XML formats with 55 mandatory fields; UIN, QR code, digital signature upon validation; real-time clearance; B2C can use consolidated e-invoices (monthly); penalties RM200-RM20,000 and/or 6 months imprisonment per offense

February 1, 2026 (Large: ≥PLN200M)

  • Poland (KSeF) – https://www.vatupdate.com/2025/10/20/poland-ksef-e-invoicing-mandate-a-comprehensive-guide/
    • Implementation Date: February 1, 2026 (Large: ≥PLN200M), April 1, 2026 (All others), January 1, 2027 (Micro)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2G, Intra-EU exports, Extra-EU exports
    • Scope of Taxable Transactions: Domestic B2B and B2G, intra-EU B2B supplies, exports outside EU; excludes OSS/IOSS invoices, retail B2C
    • Taxable Persons in Scope: All VAT-registered taxpayers established in Poland; foreign entities with Polish VAT ID (by April 1, 2026); micro-taxpayers (from Jan 1, 2027)
    • Thresholds / Exclusions: Large taxpayers (2024 turnover >PLN200M): Feb 1, 2026; Micro taxpayers (monthly invoicing ≤PLN10K): Jan 1, 2027; Grace period Feb-Dec 2026 (no penalties for first-time violations)
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via centralized KSeF platform; FA(3) XML schema mandatory; real-time validation with invoice number assignment (KSeF number); all B2B, B2G, exports in scope; structured data only (PDF not accepted); penalties up to PLN500K; 10-year archiving

March 2, 2026 (Large: ≥€1M FY2023)

  • Greece (myDATA) – https://www.vatupdate.com/2025/10/25/briefing-document-podcast-greece-e-compliance-mandates-2025/
    • Implementation Date: March 2, 2026 (Large: ≥€1M FY2023), October 1, 2026 (All others)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2C, B2G, Exports
    • Scope of Taxable Transactions: Domestic B2B, B2C, B2G; intra-EU supplies; exports; self-billing, credit notes, advance payments
    • Taxable Persons in Scope: All VAT-registered businesses established in Greece (no sector exemptions)
    • Thresholds / Exclusions: Large taxpayers (2023 revenue ≥€1M): March 2, 2026 (transition until May 3, 2026); All others: Oct 1, 2026 (transition until Dec 31, 2026); Businesses <€10K annual turnover can opt out of VAT registration
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via myDATA portal; EN 16931 (Peppol BIS 3.0 UBL for B2G); real-time clearance with MARK validation code within 48 hours; mandatory for all transaction types including receipts; severe penalties up to 50% of undeclared VAT; 34,000 of 38,000 large enterprises already activated

April 1, 2026 (Phase 2: All new voluntary)

  • Singapore (InvoiceNow) – https://www.vatupdate.com/2025/10/26/briefing-document-singapore-gst-invoicenow-business-guide/
    • Implementation Date: November 1, 2025 (Phase 1: New voluntary), April 1, 2026 (Phase 2: All new voluntary), April 1, 2028 (Phase 3: New compulsory + ≤S1M), April 1, 2030 (Phase 5: ≤S$4M), April 1, 2031 (Phase 6: All remaining)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2C, B2G, Exports
    • Scope of Taxable Transactions: Domestic and zero-rated supplies (exports); reverse charge supplies excluded
    • Taxable Persons in Scope: All GST-registered businesses (phased by turnover); OVR (Overseas Vendor Registration) and reverse-charge-only businesses excluded
    • Thresholds / Exclusions: Phase 1 (New voluntary): Nov 1, 2025; Phase 2 (All new voluntary): Apr 1, 2026; Phase 3 (New compulsory + ≤S1M): Apr 1, 2029; Phase 5 (≤S$4M): Apr 1, 2030; Phase 6 (All remaining): Apr 1, 2031; Reverse charge supplies excluded
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Five-corner Peppol model via InvoiceNow network; PINT-SG (Peppol XML) format; solution-extracted reports for non-network parties; transmission by GST return deadline; calibrated lenient approach initially; penalties aligned with GST Act (financial and operational restrictions)
  • Poland (KSeF) – https://www.vatupdate.com/2025/10/20/poland-ksef-e-invoicing-mandate-a-comprehensive-guide/
    • Implementation Date: February 1, 2026 (Large: ≥PLN200M), April 1, 2026 (All others), January 1, 2027 (Micro)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2G, Intra-EU exports, Extra-EU exports
    • Scope of Taxable Transactions: Domestic B2B and B2G, intra-EU B2B supplies, exports outside EU; excludes OSS/IOSS invoices, retail B2C
    • Taxable Persons in Scope: All VAT-registered taxpayers established in Poland (excluding large and micro-taxpayers); foreign entities with Polish VAT ID (by April 1, 2026); micro-taxpayers (from Jan 1, 2027)
    • Thresholds / Exclusions: Large taxpayers (2024 turnover >PLN200M): Feb 1, 2026; Micro taxpayers (monthly invoicing ≤PLN10K): Jan 1, 2027; Grace period Feb-Dec 2026 (no penalties for first-time violations)
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via centralized KSeF platform; FA(3) XML schema mandatory; real-time validation with invoice number assignment (KSeF number); all B2B, B2G, exports in scope; structured data only (PDF not accepted); penalties up to PLN500K; 10-year archiving

July 1, 2026 (All ≥RM1M)

  • Malaysia – https://www.vatupdate.com/2025/10/19/briefing-document-comprehensive-overview-of-e-invoicing-compliance-in-malaysia/
    • Implementation Date: July 1, 2025 (≥RM100M), January 1, 2026 (≥RM25M-RM100M), July 1, 2026 (All ≥RM1M)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2C, B2G
    • Scope of Taxable Transactions: Domestic supplies, exports, imports (goods and services)
    • Taxable Persons in Scope: All businesses above RM1M annual turnover or revenue
    • Thresholds / Exclusions: Phase 1 (≥RM100M): Jul 1, 2025; Phase 2 (RM25M-RM100M): Jan 1, 2026; Phase 3 (≥RM1M): Jul 1, 2026; Voluntary adoption available; grace period per phase
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via MyInvois portal; JSON/XML formats with 55 mandatory fields; UIN, QR code, digital signature upon validation; real-time clearance; B2C can use consolidated e-invoices (monthly); penalties RM200-RM20,000 and/or 6 months imprisonment per offense
  • UAE – https://www.vatupdate.com/2025/10/26/briefing-podcast-e-invoicing-in-the-uae/
    • Implementation Date: July 1, 2026 (Pilot/Voluntary), January 1, 2027 (≥AED50M), July 1, 2027 (<AED50M), October 1, 2027 (Government)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2G, Exports
    • Scope of Taxable Transactions: Domestic B2B, B2G, exports (zero-rated); B2C excluded; credit notes, debit notes, advance payments
    • Taxable Persons in Scope: All VAT-registered businesses in UAE (mainland, free zones, non-residents with TRN)
    • Thresholds / Exclusions: Phase 1 (≥AED50M): Jan 1, 2027; Phase 2 (<AED50M): Jul 1, 2027; VAT group internal transactions exempt until Jan 1, 2029; B2C excluded; simplified invoices <AED10K exempt
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Five-corner Peppol model via Access Point Service Providers; PINT-AE (UBL 2.1 XML) format; continuous transaction control; 50+ mandatory data elements; 14-day transmission deadline post-issuance; 5-15 year retention; records must be stored in UAE; penalties up to AED50K

September 1, 2026 (Large & Mid-size)

  • France (PPF) – https://www.vatupdate.com/2025/10/25/french-e-invoicing-mandate-a-comprehensive-briefing/
    • Implementation Date: September 1, 2026 (Large & Mid-size), September 1, 2027 (SMEs & Micro)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B (e-invoicing), B2C and cross-border B2B/services (e-reporting)
    • Scope of Taxable Transactions: Domestic B2B supplies (e-invoicing); B2C, cross-border B2B, intra-EU supplies (e-reporting only); goods, services, self-billing, credit notes
    • Taxable Persons in Scope: All VAT-registered large and mid-size businesses established in France; French branches of foreign companies; non-established with French VAT ID (from Sep 2027, e-reporting only)
    • Thresholds / Exclusions: Large/mid-size companies: Sep 1, 2026; SMEs and micro-enterprises: Sep 1, 2027; No turnover exemptions; businesses entirely outside VAT system excluded
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Y-shaped clearance model via PPF (public portal) and certified partner platforms; UN/CEFACT CII, UBL 2.1, Factur-X formats; near-real-time B2B e-invoicing clearance; periodic B2C/cross-border e-reporting; pre-filled VAT returns planned; penalties up to €15 per invoice (capped €15K annually)

October 1, 2026 (All others)

  • Greece (myDATA) – https://www.vatupdate.com/2025/10/25/briefing-document-podcast-greece-e-compliance-mandates-2025/
    • Implementation Date: March 2, 2026 (Large: ≥€1M FY2023), October 1, 2026 (All others)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2C, B2G, Exports
    • Scope of Taxable Transactions: Domestic B2B, B2C, B2G; intra-EU supplies; exports; self-billing, credit notes, advance payments
    • Taxable Persons in Scope: All VAT-registered businesses established in Greece (excluding large taxpayers)
    • Thresholds / Exclusions: Large taxpayers (2023 revenue ≥€1M): March 2, 2026 (transition until May 3, 2026); All others: Oct 1, 2026 (transition until Dec 31, 2026); Businesses <€10K annual turnover can opt out of VAT registration
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via myDATA portal; EN 16931 (Peppol BIS 3.0 UBL for B2G); real-time clearance with MARK validation code within 48 hours; mandatory for all transaction types including receipts; severe penalties up to 50% of undeclared VAT; 34,000 of 38,000 large enterprises already activated

Expected 2026-2027

  • Israel – https://www.vatupdate.com/2026/01/27/briefing-document-podcast-e-invoicing-and-e-reporting-in-israel/
    • Implementation Date: Phase 1: Expected 2026-2027
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: Expected B2B, B2G
    • Scope of Taxable Transactions: Expected domestic supplies
    • Taxable Persons in Scope: Expected all VAT-registered businesses
    • Thresholds / Exclusions: Details pending; phased approach anticipated
    • Legal Status: Proposed / Consultation
    • Short Notes / Practical Remarks: Clearance model anticipated; implementation timeline under development; pilot projects announced
  • Philippines (eInvoicing System) – https://www.vatupdate.com/2026/03/07/briefing-document-podcast-philippines-e-invoicing-and-e-reporting/
    • Implementation Date: Phase 1: Expected 2026-2027
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: Expected B2B, B2G
    • Scope of Taxable Transactions: Expected domestic supplies
    • Taxable Persons in Scope: Expected large taxpayers first, then all BIR-registered
    • Thresholds / Exclusions: Details pending; phased approach anticipated
    • Legal Status: Proposed / Consultation
    • Short Notes / Practical Remarks: Clearance model anticipated via BIR (Bureau of Internal Revenue); implementation timeline under development; pilot projects announced
  • Tunisia – https://www.vatupdate.com/2026/01/17/briefing-document-podcast-e-invoicing-e-reporting-in-tunisia/
    • Implementation Date: Phase 1: Expected 2026-2027
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: Expected B2B, B2G
    • Scope of Taxable Transactions: Expected domestic supplies
    • Taxable Persons in Scope: Expected large taxpayers first
      Thresholds / Exclusions: Details pending; phased approach anticipated
    • Legal Status: Proposed / Consultation
    • Short Notes / Practical Remarks: Clearance model anticipated; implementation timeline under development
  • Ukraine – https://www.vatupdate.com/2026/01/12/briefing-document-podcast-e-invoicing-and-e-reporting-in-ukraine/
    • Implementation Date: SAF-T Expected 2026-2027
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2G
    • Scope of Taxable Transactions: Expected domestic supplies
    • Taxable Persons in Scope: Expected VAT-registered businesses
    • Thresholds / Exclusions: Details pending; implementation delayed due to conflict
    • Legal Status: Proposed / Consultation
    • Short Notes / Practical Remarks: Clearance model anticipated; implementation timeline uncertain due to ongoing conflict; pilot projects suspended

January 1, 2027

  • Germany – https://www.vatupdate.com/2025/10/03/germany-e-invoicing-b2b-mandate-timeline-and-compliance/
    • Implementation Date: January 1, 2025 (Mandatory receipt), January 1, 2027 (Issuance: ≥€800K), January 1, 2028 (Issuance: All)
    • Type of Mandatory Regime: E-Invoicing
    • Transaction Type Covered: B2B (domestic only)
    • Scope of Taxable Transactions: Domestic B2B supplies within Germany; B2C and cross-border excluded
    • Taxable Persons in Scope: All businesses must accept e-invoices from Jan 1, 2025; issuance: Large (≥€800K) businesses from Jan 1, 2027; All businesses from Jan 1, 2028
    • Thresholds / Exclusions: Large companies (>€800K turnover): Jan 1, 2027; All: Jan 1, 2028; Transition period 2025-2026 allows paper/PDF with recipient consent; B2C and cross-border excluded
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Technology-neutral post-audit model (no central platform); EN 16931 standard (XRechnung, ZUGFeRD 2.0.1+); no real-time validation; periodic VAT returns continue; ViDA alignment for intra-EU e-reporting expected by 2030; fines up to €5,000 post-transition
  • Poland (KSeF) – https://www.vatupdate.com/2025/10/20/poland-ksef-e-invoicing-mandate-a-comprehensive-guide/
    • Implementation Date: February 1, 2026 (Large: ≥PLN200M), April 1, 2026 (All others), January 1, 2027 (Micro)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2G, Intra-EU exports, Extra-EU exports
    • Scope of Taxable Transactions: Domestic B2B and B2G, intra-EU B2B supplies, exports outside EU; excludes OSS/IOSS invoices, retail B2C
    • Taxable Persons in Scope: All VAT-registered taxpayers established in Poland; foreign entities with Polish VAT ID (by April 1, 2026); micro-taxpayers (from Jan 1, 2027)
    • Thresholds / Exclusions: Large taxpayers (2024 turnover >PLN200M): Feb 1, 2026; Micro taxpayers (monthly invoicing ≤PLN10K): Jan 1, 2027; Grace period Feb-Dec 2026 (no penalties for first-time violations)
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Clearance model via centralized KSeF platform; FA(3) XML schema mandatory; real-time validation with invoice number assignment (KSeF number); all B2B, B2G, exports in scope; structured data only (PDF not accepted); penalties up to PLN500K; 10-year archiving
  • Slovakia – https://www.vatupdate.com/2025/11/03/briefing-document-podcast-e-invoicing-in-slovakia/
    • Implementation Date: January 1, 2027 (Domestic B2B/B2G), July 1, 2027 (Certified providers operational), June 30, 2030 (Cross-border intra-EU)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2G (2027); Intra-EU B2B (2030)
    • Scope of Taxable Transactions: Domestic B2B and B2G (2027); cross-border B2B within EU (2030); self-billing, credit notes, advance payments
    • Taxable Persons in Scope: All VAT-registered taxpayers in Slovakia; non-established with Slovak VAT ID (from June 30, 2030)
    • Thresholds / Exclusions: Voluntary adoption available in 2026; B2C excluded; Simplified invoices <€100 exempt; Sensitive transactions (healthcare, legal) excluded initially
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Decentralized 5-corner Peppol model via “Digital Postmen” (certified access point providers); EN 16931 (Peppol BIS 3.0 UBL/CII); near-real-time continuous transaction control; buyer must report receipt within 5 days; 10-year retention; penalties up to €100,000
  • UAE – https://www.vatupdate.com/2025/10/26/briefing-podcast-e-invoicing-in-the-uae/
    • Implementation Date: July 1, 2026 (Pilot/Voluntary), January 1, 2027 (≥AED50M), July 1, 2027 (<AED50M), October 1, 2027 (Government)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B, B2G, Exports
    • Scope of Taxable Transactions: Domestic B2B, B2G, exports (zero-rated); B2C excluded; credit notes, debit notes, advance payments
    • Taxable Persons in Scope: VAT-registered businesses in UAE (mainland, free zones, non-residents with TRN) with ≥AED50M annual turnover
    • Thresholds / Exclusions: Phase 1 (≥AED50M): Jan 1, 2027; Phase 2 (<AED50M): Jul 1, 2027; VAT group internal transactions exempt until Jan 1, 2029; B2C excluded; simplified invoices <AED10K exempt
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Five-corner Peppol model via Access Point Service Providers; PINT-AE (UBL 2.1 XML) format; continuous transaction control; 50+ mandatory data elements; 14-day transmission deadline post-issuance; 5-15 year retention; records must be stored in UAE; penalties up to AED50K

July 1, 2027 

  • Spain – https://www.vatupdate.com/2025/11/09/e-invoicing-in-spain-a-briefing-document/
    • Implementation Date: July 1, 2027 (Large: ≥€8M), 2028 (SMEs)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting) (SII already live; B2B e-invoicing planned)
    • Transaction Type Covered: B2B (planned from 2027/2028); SII covers B2B, B2C, cross-border
    • Scope of Taxable Transactions: Domestic B2B (planned); SII: domestic and cross-border supplies, goods, services, intra-EU acquisitions
    • Taxable Persons in Scope: SII (live): Large companies (≥€6M), VAT groups, REDEME taxpayers; B2B e-invoicing: All VAT-registered (from 2027/2028)
    • Thresholds / Exclusions: SII: Voluntary for smaller businesses; B2B e-invoicing: Large (≥€8M) 2027, SMEs 2028; Original 2024-2025 timeline postponed
    • Legal Status: SII enacted; B2B e-invoicing legislation pending
    • Short Notes / Practical Remarks: SII (live since 2017): 4-day reporting deadline, XML format, real-time reporting; B2B e-invoicing pending Royal Decree (FacturaE XML, UBL, CII formats anticipated); Veri*Factu for certified software; TicketBAI mandatory in Basque Country; penalties up to €50,000

September 1, 2027 (SMEs & Micro)

  • France (PPF) – https://www.vatupdate.com/2025/10/25/french-e-invoicing-mandate-a-comprehensive-briefing/
    • Implementation Date: September 1, 2026 (Large & Mid-size), September 1, 2027 (SMEs & Micro)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2B (e-invoicing), B2C and cross-border B2B/services (e-reporting)
    • Scope of Taxable Transactions: Domestic B2B supplies (e-invoicing); B2C, cross-border B2B, intra-EU supplies (e-reporting only); goods, services, self-billing, credit notes
    • Taxable Persons in Scope: All VAT-registered businesses established in France; French branches of foreign companies; non-established with French VAT ID (from Sep 2027, e-reporting only)
    • Thresholds / Exclusions: Large/mid-size companies: Sep 1, 2026; SMEs and micro-enterprises: Sep 1, 2027; No turnover exemptions; businesses entirely outside VAT system excluded
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Y-shaped clearance model via PPF (public portal) and certified partner platforms; UN/CEFACT CII, UBL 2.1, Factur-X formats; near-real-time B2B e-invoicing clearance; periodic B2C/cross-border e-reporting; pre-filled VAT returns planned; penalties up to €15 per invoice (capped €15K annually)

January 1, 2028 (Issuance: All)

  • Germany – https://www.vatupdate.com/2025/10/03/germany-e-invoicing-b2b-mandate-timeline-and-compliance/
    • Implementation Date: January 1, 2025 (Mandatory receipt), January 1, 2027 (Issuance: ≥€800K), January 1, 2028 (Issuance: All)
    • Type of Mandatory Regime: E-Invoicing
    • Transaction Type Covered: B2B (domestic only)
    • Scope of Taxable Transactions: Domestic B2B supplies within Germany; B2C and cross-border excluded
    • Taxable Persons in Scope: All businesses must accept e-invoices from Jan 1, 2025; issuance: Large (≥€800K) businesses from Jan 1, 2027; All businesses from Jan 1, 2028
    • Thresholds / Exclusions: Large companies (>€800K turnover): Jan 1, 2027; All: Jan 1, 2028; Transition period 2025-2026 allows paper/PDF with recipient consent; B2C and cross-border excluded
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Technology-neutral post-audit model (no central platform); EN 16931 standard (XRechnung, ZUGFeRD 2.0.1+); no real-time validation; periodic VAT returns continue; ViDA alignment for intra-EU e-reporting expected by 2030; fines up to €5,000 post-transition
  • Latvia – https://www.vatupdate.com/2025/10/27/briefing-document-mandatory-e-invoicing-and-e-reporting-in-latvia-as-of-jan-1-2026/
    • Implementation Date: January 1, 2026 (B2G), January 1, 2028 (B2B mandatory)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting)
    • Transaction Type Covered: B2G (2026), B2B (2028)
    • Scope of Taxable Transactions: Domestic supplies of goods and services; B2C excluded
    • Taxable Persons in Scope: All companies registered in Latvia; B2B postponed to align with EU timeline
    • Thresholds / Exclusions: B2G: Exemptions for contracts concluded before Dec 31, 2024 (deferred to Jan 1, 2026); B2B: No exemptions by size; B2C excluded
    • Legal Status: Enacted
    • Short Notes / Practical Remarks: Post-audit model; EN 16931 and Peppol BIS Billing 3.0 formats; continuous transaction control with near-real-time reporting to State Revenue Service; mandatory digital signatures; B2B postponed from original Jan 1, 2026 to Jan 1, 2028
  • New Zealand – https://www.vatupdate.com/2026/01/14/briefing-document-podcast-e-invoicing-and-e-reporting-in-new-zealand/
    • Implementation Date: Expected 2027-2028
    • Type of Mandatory Regime: E-Invoicing
    • Transaction Type Covered: B2B, B2G
    • Scope of Taxable Transactions: Domestic B2B, B2G supplies
    • Taxable Persons in Scope: Expected all GST-registered businesses
    • Thresholds / Exclusions: Details pending; phased approach likely
    • Legal Status: Proposed / Consultation
    • Short Notes / Practical Remarks: Peppol-based 4-corner model anticipated; NZ-Peppol BIS; voluntary adoption encouraged before mandate; implementation timeline under consultation

Estimated 2028-2029 or later

  • South Africa – https://www.vatupdate.com/2025/10/05/briefing-document-podcast-south-africas-e-invoicing-and-real-time-reporting-overhaul/
    • Implementation Date: Estimated 2028-2029 or later
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting – under development)
    • Transaction Type Covered: Expected B2B, B2G (initially)
    • Scope of Taxable Transactions: Expected domestic supplies; scope to be confirmed
    • Taxable Persons in Scope: Expected all GST/VAT-registered businesses; phased approach likely
    • Thresholds / Exclusions: Details pending; implementation timeline under consultation with stakeholders
    • Legal Status: Proposed / Draft legislation
    • Short Notes / Practical Remarks: Peppol-based 5-corner model under development; 2025 Draft Tax Administration Laws Amendment Bill (TALAB) provides legal foundation; voluntary adoption period before mandatory phase; aims to reduce VAT gap (estimated R800B annually); real-time data transmission planned; public consultation ongoing

April 1, 2029 (Estimated, all phases)

  • UK – https://www.vatupdate.com/2025/11/30/briefing-document-e-invoicing-e-reporting-in-the-united-kingdom-scope-and-implementation-overview/
    • Implementation Date: April 1, 2029 (Estimated, all phases)
    • Type of Mandatory Regime: E-Invoicing
    • Transaction Type Covered: B2B, B2G
    • Scope of Taxable Transactions: Domestic B2B and B2G supplies
    • Taxable Persons in Scope: All VAT-registered businesses; phased by size (large businesses first, smaller businesses in later phases)
    • Thresholds / Exclusions: Large businesses: April 2029 (estimated); Smaller businesses: potentially 2030; Below VAT threshold excluded; B2C excluded
    • Legal Status: Announced / Consultation
    • Short Notes / Practical Remarks: Decentralized 4-corner model (no central clearance); EN 16931 standard; no real-time reporting to HMRC initially; periodic VAT returns continue; 6-year retention requirement; detailed roadmap expected by Budget 2026; ViDA alignment for cross-border; Making Tax Digital (MTD) infrastructure leverage

Estimated 2029-2030 (TBC)

  • Ireland – https://www.vatupdate.com/2026/01/28/briefing-document-podcast-e-invoicing-e-reporting-in-ireland/
    • Implementation Date: Estimated 2029-2030 (TBC)
    • Type of Mandatory Regime: E-Invoicing
    • Transaction Type Covered: B2B (domestic, potentially intra-EU)
    • Scope of Taxable Transactions: Domestic B2B supplies; potential extension to intra-EU
    • Taxable Persons in Scope: All VAT-registered businesses; scope to be confirmed
    • Thresholds / Exclusions: Details pending; aligned with EU ViDA timeline
    • Legal Status: Proposed / Consultation
    • Short Notes / Practical Remarks: Awaiting EU derogation approval under ViDA; EN 16931 standard anticipated; model (clearance vs post-audit) not yet confirmed; public consultation expected 2026-2027; B2C likely excluded initially

July 1, 2030

  • European Union (ViDA – Digital Reporting Requirements) – https://www.vatupdate.com/2025/11/16/331691/
    • Implementation Date: Proposed July 1, 2030 (for intra-EU e-invoicing and real-time reporting)
    • Type of Mandatory Regime: Both (E-Invoicing, E-Reporting – harmonization framework)
    • Transaction Type Covered: Intra-EU B2B, Platform Economy, ultimately all B2B (through national implementations)
    • Scope of Taxable Transactions: Standardized B2B e-invoicing for intra-EU supplies; real-time reporting for intra-EU transactions; expanded VAT rules for platform economy
    • Taxable Persons in Scope: All VAT-registered businesses transacting intra-EU (mandated through national laws)
    • Thresholds / Exclusions: Aims to eliminate thresholds for intra-EU e-invoicing. Details pending final legislation.
    • Legal Status: Proposed / Directive (under review and expected to be enacted, leading to national implementation)
    • Short Notes / Practical Remarks: EU-wide initiative to modernize VAT system, combat fraud, and simplify compliance; mandates structured e-invoices for intra-EU B2B supplies and near real-time reporting; also addresses VAT rules for the platform economy. Expected to trigger national legal changes across member states.

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