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

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Last update: September 27, 2026

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102 Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives – VATupdate

 

 

 

Slide deck

Last update: 08/10/2026

Join the LinkedIn group on global e-invoicing, e-reporting and SAF-T developments: Join the Global E-Invoicing/E-Reporting/SAF-T Developments LinkedIn Group.

See also: Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates and ViDA Initiatives.

Worldwide Upcoming E-Invoicing Mandates, Implementations and Changes – Slide Deck

Dates that have passed since the previous edition are removed from the upcoming list. Legend: NEW = added in this edition; UPDATED = date, scope or legal status changed; CONFIRMED = re-verified and unchanged.

Executive Summary

Most Important Global Changes

  • Greece postponed Phase B mandatory B2B e-invoicing from 1 October 2026 to 2 November 2026, with transition relief through 31 January 2027 and exclusive compliant issuance from 1 February 2027.
  • Spain’s Ministerial Order was approved on 5 October 2026. The B2B dates are therefore recalculated to 6 October 2027 for businesses above EUR 8 million and 6 October 2028 for other businesses and professionals.
  • Bulgaria published a draft clearance model targeted for 1 January 2028, with a unique conformity code and proposed penalties from 1 July 2028. The measure remains under consultation and is not final law.
  • North Macedonia’s proposed VAT-payer mandate is now reported for 1 April 2027 under draft legislation, replacing the earlier October 2026 planning assumption.
  • Near-term operational priorities remain the UAE provider-appointment deadline on 30 October 2026, Brazil and Dominican Republic November waves, and several 1 January 2027 implementations.

Next 90 Days

  • 30/10/2026: UAE deadline for businesses with revenue of at least AED 50 million to appoint an Accredited Service Provider.
  • 01/11/2026: Brazil national NFS-e phase for Simples Nacional micro and small enterprises.
  • 02/11/2026: Greece Phase B mandatory B2B e-invoicing starts after postponement.
  • 15/11/2026: Dominican Republic final taxpayer group deadline; Brazil third tax-document wave.
  • 01/12/2026: Brazil fourth IBS/CBS document wave and El Salvador DTE system update.
  • 31/12/2026: Philippines Group 1 e-invoicing deadline.
  • 01/01/2027: Major implementation date for Germany, Norway, Poland, Slovakia, Spain VERI*FACTU, UAE and other regimes.

Key Implementation Risks

  • Bulgaria: Draft legislation remains under consultation and may change before adoption.
  • North Macedonia: The 1 April 2027 date depends on adoption of the draft law and implementing rules.
  • Norway: Detailed regulations and exemptions remain important for final scope.
  • Poland: The proposed penalty deferral to 1 January 2028 requires legislative approval.
  • Spain: Businesses should validate the publication and effective date of the Ministerial Order because statutory lead times run from its entry into force.

Major Changes Since the Previous Edition

  • Changed: Greece Phase B, Spain B2B dates and North Macedonia planning date.
  • Added: Bulgaria’s proposed 2028 clearance model.
  • Removed: Dates before 8 October 2026, including 1 October milestones, except where needed to explain a subsequent transition.
  • Corrections: The earlier Spain 1 October dates are replaced by 6 October dates; Greece’s second phase is no longer shown as live from 1 October.

Reconciliation control: Every future or TBC milestone in the 27 September 2026 edition has been retained, updated, or explicitly addressed. No future year was sampled selectively.

Editorial Change Log

Added

  • Bulgaria: proposed clearance e-invoicing and pre-filled VAT return model from 1 January 2028.

Changed

  • Greece Phase B moved to 2 November 2026; exclusive compliant issuance from 1 February 2027.
  • Spain B2B dates moved to 6 October 2027 and 6 October 2028 following approval of the Ministerial Order on 5 October 2026.
  • North Macedonia moved from an October 2026 reported go-live to a draft-law date of 1 April 2027 for VAT payers.

Removed

  • Past milestones before 8 October 2026 were removed from the upcoming chronology.
  • San Marino’s voluntary phase was excluded because it is not a mandatory obligation.

Corrections

  • Moldova’s 1 October 2026 B2B launch is treated as implemented and no longer shown as upcoming.
  • Greece e-invoicing and e-transport dates are kept separate.

Main Chronology

October 2026

Greece

  • 12/10/2026 – e-Transport – Phase B1 digital monitoring of goods movements [CONFIRMED]
  • Implementation Date: 12/10/2026
  • Type of Mandatory Regime: e-Transport / digital delivery documents
  • Transaction Type Covered: Movements of goods
  • Taxable Persons in Scope: Entities within Phase B1
  • Thresholds / Exclusions: Per Decision A.1094/2026
  • Legal Status: In force
  • Short Notes / Practical Remarks: Separate from B2B e-invoicing.

United Arab Emirates

  • 30/10/2026 – e-Invoicing – Deadline to appoint an Accredited Service Provider [CONFIRMED]
  • Implementation Date: 30/10/2026
  • Type of Mandatory Regime: E-invoicing and reporting, Peppol 5-corner
  • Transaction Type Covered: B2B and B2G
  • Taxable Persons in Scope: Businesses with annual revenue at least AED 50 million
  • Thresholds / Exclusions: B2C and specified exclusions remain outside scope
  • Legal Status: In force
  • Short Notes / Practical Remarks: The 1 January 2027 go-live remains unchanged.

November 2026

Chile

  • 01/11/2026 – e-Invoicing – Goods-movement and traceability data added to invoices and dispatch guides [CONFIRMED]
  • Implementation Date: 01/11/2026
  • Type of Mandatory Regime: E-invoicing additional data fields
  • Transaction Type Covered: B2B and goods movements
  • Taxable Persons in Scope: Issuers of invoices and dispatch guides
  • Thresholds / Exclusions: No general threshold specified
  • Legal Status: In force under Res. Ex. 154/2025 as postponed
  • Short Notes / Practical Remarks: Voluntary early adoption was available before the mandatory date.

Brazil

  • 01/11/2026 – e-Invoicing – National-standard NFS-e for Simples Nacional ME and EPP [CONFIRMED]
  • Implementation Date: 01/11/2026
  • Type of Mandatory Regime: Service e-invoicing
  • Transaction Type Covered: B2B and B2C services
  • Taxable Persons in Scope: Micro and small enterprises under Simples Nacional
  • Thresholds / Exclusions: Regime-based scope
  • Legal Status: In force
  • Short Notes / Practical Remarks: Migration to the national NFS-e standard.

Greece

  • 02/11/2026 – e-Invoicing – Phase B mandatory B2B e-invoicing for remaining businesses [UPDATED]
  • Implementation Date: 02/11/2026
  • Type of Mandatory Regime: E-invoicing with myDATA clearance identifiers
  • Transaction Type Covered: Domestic B2B, B2G and specified exports
  • Taxable Persons in Scope: Businesses with 2023 gross revenue not exceeding EUR 1 million
  • Thresholds / Exclusions: Transition to 31 January 2027 subject to required declaration
  • Legal Status: In force; postponed on 30 September 2026
  • Short Notes / Practical Remarks: From 1 February 2027 invoices must be issued through a certified provider or AADE applications.

Brazil

Dominican Republic

December 2026

Australia

El Salvador

  • 01/12/2026 – e-Invoicing – Mandatory DTE system update [CONFIRMED]
  • Implementation Date: 01/12/2026
  • Type of Mandatory Regime: Electronic Tax Documents, DTE
  • Transaction Type Covered: B2B and B2C
  • Taxable Persons in Scope: DTE issuers
  • Thresholds / Exclusions: Technical scope applies to users of the DTE system
  • Legal Status: In force
  • Short Notes / Practical Remarks: Technical update of the electronic tax-document system.

Norway

  • 15/12/2026 – e-Invoicing – Detailed EHF technical regulations and exemptions due [CONFIRMED]
  • Implementation Date: 15/12/2026
  • Type of Mandatory Regime: EHF / Peppol e-invoicing
  • Transaction Type Covered: B2B
  • Taxable Persons in Scope: Businesses in the statutory scope
  • Thresholds / Exclusions: Exemptions to be specified
  • Legal Status: Adopted framework; detailed regulations pending
  • Short Notes / Practical Remarks: Preparatory milestone for the 1 January 2027 issuance obligation.

Brazil

  • 01/12/2026 – e-Invoicing / e-Reporting – Fourth IBS/CBS electronic tax-document wave [CONFIRMED]
  • Implementation Date: 01/12/2026
  • Type of Mandatory Regime: Tax-reform e-documents
  • Transaction Type Covered: Selected services, platforms, intangibles, real estate and utilities
  • Taxable Persons in Scope: Issuers covered by the fourth wave
  • Thresholds / Exclusions: Document-specific
  • Legal Status: In force
  • Short Notes / Practical Remarks: Last listed 2026 wave.

Philippines

  • 31/12/2026 – e-Invoicing – EIS deadline for Group 1 [CONFIRMED]
  • Implementation Date: 31/12/2026
  • Type of Mandatory Regime: Structured JSON e-invoicing; sales reporting later
  • Transaction Type Covered: B2B and specified B2C e-commerce
  • Taxable Persons in Scope: Covered medium, large, LTS, EOPT and CAS/CBA taxpayers
  • Thresholds / Exclusions: Micro taxpayers exempt unless opting in
  • Legal Status: In force under RR 11-2025, RR 26-2025 and RMC 98-2026
  • Short Notes / Practical Remarks: Permit to Issue and EIS certification requirements apply.

January 2027

Croatia

  • 01/01/2027 – e-Invoicing / fiscalisation – Fiscalisation 2.0 Phase 2 for non-VAT taxpayers and public bodies [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: E-invoicing with fiscalisation and reporting
  • Transaction Type Covered: B2B and B2G
  • Taxable Persons in Scope: Non-VAT income/profit taxpayers and public bodies
  • Thresholds / Exclusions: Non-residents outside domestic scope
  • Legal Status: In force under the Fiscalisation Act
  • Short Notes / Practical Remarks: VAT-registered taxpayers have applied the earlier phase since 1 January 2026.

New Zealand

  • 01/01/2027 – e-Invoicing – Large suppliers to government brought into the B2G phase [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Peppol B2G e-invoicing
  • Transaction Type Covered: B2G
  • Taxable Persons in Scope: Large suppliers to government agencies
  • Thresholds / Exclusions: Large-supplier phase
  • Legal Status: Government policy roadmap
  • Short Notes / Practical Remarks: Government agencies have been able to send and receive since 1 January 2026.

Germany

Norway

  • 01/01/2027 – e-Invoicing – Mandatory B2B e-invoice issuance [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: EHF / Peppol e-invoicing
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Businesses defined by implementing rules
  • Thresholds / Exclusions: Detailed exemptions subject to regulations
  • Legal Status: Adopted; detailed rules relevant
  • Short Notes / Practical Remarks: Businesses should verify final regulatory scope.

Poland

  • 01/01/2027 – e-Invoicing – KSeF becomes mandatory for smallest transitional group [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Centralised clearance through KSeF
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Remaining taxpayers whose relief ends in 2026
  • Thresholds / Exclusions: Transitional smallest-business relief ends
  • Legal Status: Mandate in force; penalty deferral amendment proposed
  • Short Notes / Practical Remarks: Penalty commencement may move to 1 January 2028 if the bill is adopted.

Portugal

Slovakia

  • 01/01/2027 – e-Invoicing / e-Reporting – Mandatory domestic B2B and B2G e-invoicing [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Peppol 5-corner with certified delivery providers
  • Transaction Type Covered: Domestic B2B and B2G
  • Taxable Persons in Scope: Established VAT payers for issuance; businesses for receipt
  • Thresholds / Exclusions: B2C and proformas excluded
  • Legal Status: In force under Act 385/2025
  • Short Notes / Practical Remarks: Outbound and inbound reporting timings differ.

Spain

  • 01/01/2027 – Certified invoicing software – VERI*FACTU applies to corporate taxpayers [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Invoice-record generation and reporting
  • Transaction Type Covered: B2B and B2C
  • Taxable Persons in Scope: Corporate taxpayers in scope
  • Thresholds / Exclusions: SII and statutory exclusions apply
  • Legal Status: In force
  • Short Notes / Practical Remarks: Self-employed taxpayers follow on 1 July 2027.

United Arab Emirates

February 2027

Greece

  • 01/02/2027 – e-Invoicing – End of Phase B transition and exclusive compliant issuance [UPDATED]
  • Implementation Date: 01/02/2027
  • Type of Mandatory Regime: myDATA clearance-type e-invoicing
  • Transaction Type Covered: Domestic B2B, B2G and specified exports
  • Taxable Persons in Scope: Phase B businesses
  • Thresholds / Exclusions: Direct ERP transmission no longer permitted for in-scope issuance
  • Legal Status: In force
  • Short Notes / Practical Remarks: Certified provider or AADE applications required.

Saudi Arabia

  • 01/02/2027 – e-Invoicing – Wave 25 Phase 2 integration deadline [CONFIRMED]
  • Implementation Date: 01/02/2027
  • Type of Mandatory Regime: Clearance for B2B and reporting for B2C
  • Transaction Type Covered: B2B and B2C
  • Taxable Persons in Scope: Resident taxpayers notified by ZATCA
  • Thresholds / Exclusions: VAT-able revenue above SAR 187,500 in relevant years
  • Legal Status: In force
  • Short Notes / Practical Remarks: ZATCA notification governs individual taxpayer scope.

March 2027

United Arab Emirates

Denmark

  • 01/03/2027 – e-Invoicing – Voluntary campaign and bookkeeping-system changes [CONFIRMED]
  • Implementation Date: 01/03/2027
  • Type of Mandatory Regime: E-invoicing by default, not a mandatory B2B issuance regime
  • Transaction Type Covered: B2B
  • Taxable Persons in Scope: Users of registered standard bookkeeping systems
  • Thresholds / Exclusions: Custom systems outside this phase
  • Legal Status: Executive-order implementation
  • Short Notes / Practical Remarks: Automatic NemHandel registration with opt-out; sending remains voluntary.

April 2027

North Macedonia

  • 01/04/2027 – e-Invoicing – Mandatory clearance e-invoicing for VAT payers under draft law [UPDATED]
  • Implementation Date: 01/04/2027
  • Type of Mandatory Regime: Clearance e-invoicing
  • Transaction Type Covered: Domestic transactions in draft scope
  • Taxable Persons in Scope: VAT payers
  • Thresholds / Exclusions: Final scope and exclusions pending
  • Legal Status: Draft law
  • Short Notes / Practical Remarks: Do not treat as final until legislation and technical rules are adopted.

Oman

  • 01/04/2027 – e-Invoicing – Fawtara Phase 1 for annual supplies above OMR 5 million [CONFIRMED]
  • Implementation Date: 01/04/2027
  • Type of Mandatory Regime: Peppol 5-corner via accredited providers
  • Transaction Type Covered: B2B
  • Taxable Persons in Scope: VAT-registered persons including relevant foreign registrants
  • Thresholds / Exclusions: Annual supplies above OMR 5 million
  • Legal Status: In force under Decision 189/2026
  • Short Notes / Practical Remarks: Paper and unstructured image documents cease to qualify for covered invoices.

July 2027

Spain

  • 01/07/2027 – Certified invoicing software – VERI*FACTU for self-employed and other non-corporate taxpayers under current law [CONFIRMED]
  • Implementation Date: 01/07/2027
  • Type of Mandatory Regime: Certified invoicing software / invoice-record reporting
  • Transaction Type Covered: B2B and B2C
  • Taxable Persons in Scope: Self-employed and other non-corporate taxpayers
  • Thresholds / Exclusions: SII and statutory exclusions
  • Legal Status: Current law; postponement and alignment with B2B announced but amendment required
  • Short Notes / Practical Remarks: Monitor the announced postponement to October 2028; do not treat it as legally effective until enacted.

United Arab Emirates

  • 01/07/2027 – e-Invoicing – Phase 2 go-live for businesses below AED 50 million [CONFIRMED]
  • Implementation Date: 01/07/2027
  • Type of Mandatory Regime: Peppol 5-corner e-invoicing and reporting
  • Transaction Type Covered: B2B and B2G
  • Taxable Persons in Scope: Remaining in-scope businesses
  • Thresholds / Exclusions: Revenue below AED 50 million
  • Legal Status: In force
  • Short Notes / Practical Remarks: ASP appointment deadline is 31 March 2027.

September 2027

France

  • 01/09/2027 – e-Invoicing / e-Reporting – SMEs and micro-enterprises begin issuance and reporting [CONFIRMED]
  • Implementation Date: 01/09/2027
  • Type of Mandatory Regime: E-invoicing and e-reporting through approved platforms
  • Transaction Type Covered: Domestic B2B; B2C and international reporting
  • Taxable Persons in Scope: SMEs and micro-enterprises
  • Thresholds / Exclusions: Size-based phase
  • Legal Status: In force
  • Short Notes / Practical Remarks: Reception has applied to all businesses since 1 September 2026.

October 2027

United Arab Emirates

  • 01/10/2027 – e-Invoicing – Phase 3 go-live for government entities [CONFIRMED]
  • Implementation Date: 01/10/2027
  • Type of Mandatory Regime: Peppol 5-corner e-invoicing and reporting
  • Transaction Type Covered: B2G and G2B
  • Taxable Persons in Scope: In-scope government entities
  • Thresholds / Exclusions: Sovereign activities excluded
  • Legal Status: In force
  • Short Notes / Practical Remarks: ASP appointment deadline is 31 March 2027.

Oman

Spain

  • 06/10/2027 – e-Invoicing / status reporting – B2B mandate for businesses above EUR 8 million [UPDATED]
  • Implementation Date: 06/10/2027
  • Type of Mandatory Regime: Hybrid private-platform and AEAT public-solution model
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Businesses with volume of operations above EUR 8 million
  • Thresholds / Exclusions: Statutory exclusions apply
  • Legal Status: Ministerial Order approved 05/10/2026; implementation follows 12 months later
  • Short Notes / Practical Remarks: Replaces the previous 1 October planning date.

December 2027

Malaysia

January 2028

Germany

  • 2028 – e-Receipts / fiscalisation – Digital receipts and electronic cash registers above the proposed threshold [CONFIRMED]
  • Implementation Date: 2028
  • Type of Mandatory Regime: Fiscalised electronic cash registers and digital receipts
  • Transaction Type Covered: B2C cash sales
  • Taxable Persons in Scope: Businesses with open cash tills
  • Thresholds / Exclusions: Draft threshold: turnover above EUR 100,000; low cash-sales exclusion
  • Legal Status: Draft bill approved by Federal Cabinet; parliamentary adoption pending
  • Short Notes / Practical Remarks: Separate from the domestic B2B e-invoice issuance mandate.

Lithuania

  • 01/01/2028 – e-Invoicing – Targeted domestic B2B mandate using SABIS and Peppol [CONFIRMED]
  • Implementation Date: 01/01/2028
  • Type of Mandatory Regime: Structured e-invoicing
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Scope to be defined
  • Thresholds / Exclusions: Thresholds and exclusions to be defined
  • Legal Status: Proposed; no enacted statute identified
  • Short Notes / Practical Remarks: Treat as a policy target rather than an adopted deadline.

Portugal

  • 2028 – SAF-T – First mandatory annual SAF-T accounting file for the relevant financial year [CONFIRMED]
  • Implementation Date: 2028
  • Type of Mandatory Regime: SAF-T accounting file
  • Transaction Type Covered: Accounting data
  • Taxable Persons in Scope: Companies subject to SAF-T accounting
  • Thresholds / Exclusions: Detailed filing population applies
  • Legal Status: In force under the 2026 State Budget framework
  • Short Notes / Practical Remarks: The first file is expected in 2028; retain cautious wording on the financial year until reconfirmed.

Qatar

Belgium

  • 01/01/2028 – e-Reporting – Near-real-time dual-sided domestic B2B reporting [CONFIRMED]
  • Implementation Date: 01/01/2028
  • Type of Mandatory Regime: Peppol 5-corner reporting
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Supplier and customer
  • Thresholds / Exclusions: Final scope and fields pending
  • Legal Status: Draft law; parliamentary adoption required
  • Short Notes / Practical Remarks: Would replace the annual client listing for in-scope taxpayers.

Bulgaria

  • 01/01/2028 – e-Invoicing / clearance – Proposed clearance model with unique conformity code [NEW]
  • Implementation Date: 01/01/2028
  • Type of Mandatory Regime: Structured e-invoicing with tax-authority clearance
  • Transaction Type Covered: Domestic transactions in proposed scope
  • Taxable Persons in Scope: Taxable persons to be defined in final law
  • Thresholds / Exclusions: No phasing proposed; penalties proposed from 1 July 2028
  • Legal Status: Draft VAT Act amendment under consultation
  • Short Notes / Practical Remarks: Invoice would be treated as properly issued only after assignment of the conformity code.

Germany

  • 01/01/2028 – e-Invoicing – Issuance obligation for all domestic B2B suppliers [CONFIRMED]
  • Implementation Date: 01/01/2028
  • Type of Mandatory Regime: EN 16931 e-invoicing
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Domestic suppliers
  • Thresholds / Exclusions: Small invoices, tickets and statutory exclusions
  • Legal Status: In force
  • Short Notes / Practical Remarks: Completes the German transition.

Latvia

Luxembourg

  • 01/01/2028 – e-Invoicing – Mandatory ability to receive structured invoices [CONFIRMED]
  • Implementation Date: 01/01/2028
  • Type of Mandatory Regime: Peppol / EN 16931 exchange only
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Established taxable persons
  • Thresholds / Exclusions: Specified exempt sectors and transactions excluded
  • Legal Status: Draft Bill 8815
  • Short Notes / Practical Remarks: No domestic e-reporting is proposed.

Slovenia

  • 01/01/2028 – e-Invoicing – Mandatory domestic B2B e-invoicing [CONFIRMED]
  • Implementation Date: 01/01/2028
  • Type of Mandatory Regime: e-SLOG / EN 16931 exchange
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Resident businesses
  • Thresholds / Exclusions: B2C excluded
  • Legal Status: Adopted
  • Short Notes / Practical Remarks: Real-time reporting was removed from the final model.

February 2028

Oman

April 2028

Singapore

Mid-2028

Denmark

  • Mid-2028 – e-Invoicing – Start of migration to a single Peppol-based invoice specification [CONFIRMED]
  • Implementation Date: Mid-2028
  • Type of Mandatory Regime: E-invoicing format transition
  • Transaction Type Covered: B2B and B2G
  • Taxable Persons in Scope: NemHandel users
  • Thresholds / Exclusions: OIOUBL and Peppol BIS transition rules
  • Legal Status: Announced by the Danish Business Authority
  • Short Notes / Practical Remarks: Legacy formats are expected to be phased out by mid-2029.

July 2028

Luxembourg

  • 01/07/2028 – e-Invoicing – Mandatory issuance for large and medium-sized businesses [CONFIRMED]
  • Implementation Date: 01/07/2028
  • Type of Mandatory Regime: Peppol 4-corner EN 16931
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Businesses exceeding the draft size criteria
  • Thresholds / Exclusions: Same exclusions as the receipt phase
  • Legal Status: Draft Bill 8815
  • Short Notes / Practical Remarks: The phase remains subject to legislative adoption.

October 2028

Spain

  • 06/10/2028 – e-Invoicing / status reporting – B2B mandate for remaining businesses and professionals [UPDATED]
  • Implementation Date: 06/10/2028
  • Type of Mandatory Regime: Hybrid private-platform and public-solution model
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Businesses and professionals not in the first wave
  • Thresholds / Exclusions: EUR 8 million threshold separates waves
  • Legal Status: Ministerial Order approved 05/10/2026; implementation follows 24 months later
  • Short Notes / Practical Remarks: Replaces the previous 1 October planning date.

November 2028

Ireland

  • 01/11/2028 – e-Invoicing – Phased rollout starts with large corporates [CONFIRMED]
  • Implementation Date: 01/11/2028
  • Type of Mandatory Regime: Peppol / EN 16931 e-invoicing
  • Transaction Type Covered: B2B
  • Taxable Persons in Scope: Large corporates
  • Thresholds / Exclusions: Size-based phase
  • Legal Status: Government roadmap
  • Short Notes / Practical Remarks: Further phases follow in 2029 and 2030.

2029

Luxembourg

Singapore

  • 01/04/2029 – e-Reporting – GST InvoiceNow for existing businesses at or below S$1 million [CONFIRMED]
  • Implementation Date: 01/04/2029
  • Type of Mandatory Regime: Invoice data transmission through InvoiceNow
  • Transaction Type Covered: B2B, B2C and purchases
  • Taxable Persons in Scope: Existing GST registrants in the phase
  • Thresholds / Exclusions: Annual supplies at or below S$1 million
  • Legal Status: In force under IRAS guidance
  • Short Notes / Practical Remarks: Part of the phased rollout through 2031.

Spain

Ireland

United Kingdom

  • 2029 – e-Invoicing – Mandatory e-invoicing for VAT invoices [CONFIRMED]
  • Implementation Date: 2029
  • Type of Mandatory Regime: Structured e-invoicing
  • Transaction Type Covered: B2B and B2G
  • Taxable Persons in Scope: VAT-registered businesses
  • Thresholds / Exclusions: Scope and exemptions to be defined
  • Legal Status: Announced; legislation to follow
  • Short Notes / Practical Remarks: Implementation details remain under development.

July 2030

Germany

  • 01/07/2030 – e-Reporting / DRR – ViDA intra-EU reporting and planned domestic B2B reporting roadmap [CONFIRMED]
  • Implementation Date: 01/07/2030
  • Type of Mandatory Regime: Transaction-based reporting built on EN 16931
  • Transaction Type Covered: Intra-EU B2B and planned domestic B2B
  • Taxable Persons in Scope: German businesses in scope
  • Thresholds / Exclusions: Domestic thresholds to be determined
  • Legal Status: ViDA adopted; domestic reporting legislation pending
  • Short Notes / Practical Remarks: The domestic system is planned no earlier than 1 July 2030.

Ireland

  • 01/07/2030 – e-Invoicing – Micro companies join the Peppol mandate [CONFIRMED]
  • Implementation Date: 01/07/2030
  • Type of Mandatory Regime: Peppol e-invoicing
  • Transaction Type Covered: B2B
  • Taxable Persons in Scope: Micro companies
  • Thresholds / Exclusions: Size-based final phase
  • Legal Status: Government roadmap aligned with ViDA
  • Short Notes / Practical Remarks: Completes the Irish domestic phasing described in the roadmap.

Singapore

  • 01/04/2030 – e-Reporting – GST InvoiceNow for existing businesses at or below S$4 million [CONFIRMED]
  • Implementation Date: 01/04/2030
  • Type of Mandatory Regime: Invoice data transmission through InvoiceNow
  • Transaction Type Covered: B2B, B2C and purchases
  • Taxable Persons in Scope: Existing GST registrants in the phase
  • Thresholds / Exclusions: Annual supplies at or below S$4 million
  • Legal Status: In force under IRAS guidance
  • Short Notes / Practical Remarks: The final larger-business phase follows in 2031.

European Union

  • 01/07/2030 – e-Invoicing / digital reporting – ViDA DRR for intra-EU B2B transactions [CONFIRMED]
  • Implementation Date: 01/07/2030
  • Type of Mandatory Regime: EN 16931 e-invoicing and transaction-based reporting
  • Transaction Type Covered: Intra-EU B2B
  • Taxable Persons in Scope: EU taxable persons
  • Thresholds / Exclusions: Directive rules and implementing detail apply
  • Legal Status: Adopted under Directive (EU) 2025/516
  • Short Notes / Practical Remarks: Replaces recapitulative statements for covered transactions.

Netherlands

  • 01/07/2030 – e-Invoicing – Mandatory B2B e-invoicing [CONFIRMED]
  • Implementation Date: 01/07/2030
  • Type of Mandatory Regime: Structured e-invoicing
  • Transaction Type Covered: Domestic and intra-EU B2B
  • Taxable Persons in Scope: Businesses in scope
  • Thresholds / Exclusions: Detailed legislation to follow
  • Legal Status: Government policy confirmed; legislation pending
  • Short Notes / Practical Remarks: Domestic reporting is planned for 1 July 2031.

2031

Singapore

  • 01/04/2031 – e-Reporting – GST InvoiceNow for existing businesses above S$4 million [CONFIRMED]
  • Implementation Date: 01/04/2031
  • Type of Mandatory Regime: Invoice data transmission through InvoiceNow
  • Transaction Type Covered: B2B, B2C and purchases
  • Taxable Persons in Scope: Remaining existing GST registrants
  • Thresholds / Exclusions: Annual supplies above S$4 million
  • Legal Status: In force under IRAS guidance
  • Short Notes / Practical Remarks: Completes the announced rollout.

Netherlands

  • 01/07/2031 – e-Reporting – Domestic B2B invoice-data reporting [CONFIRMED]
  • Implementation Date: 01/07/2031
  • Type of Mandatory Regime: Digital reporting
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Suppliers in the planned scope
  • Thresholds / Exclusions: KOR exemption expected
  • Legal Status: Government policy; legislation to follow
  • Short Notes / Practical Remarks: Follows the 1 July 2030 e-invoicing start.

2035

European Union

Date to Be Confirmed

Estonia

Philippines

Verification Exceptions and Unresolved Questions

  • Baseline assumption: Because the supplied prompt retained placeholders, this edition uses 8 October 2026 as the review date and the VATupdate.com edition dated 27 September 2026 as the previous edition.
  • Coverage: Entries based only on commercial timeline aggregators were not carried forward unless corroborated by the previous edition or a newer VATupdate.com analysis.
  • Spain: The 6 October implementation anniversaries should be checked against the publication text of the approved Ministerial Order before final posting.
  • Bulgaria and North Macedonia: Both remain draft measures and must not be described as adopted law.

Verification Source Register

Worldwide baseline

Europe

European Union

Country-specific VATupdate.com articles

VATupdate.com Coverage-Gap Register

Brazil

  • Development: November and December 2026 IBS/CBS and NFS-e phases.
  • Suggested VATupdate.com Article Title: Brazil Sets Final 2026 E-Invoicing and Tax-Document Rollout Dates
  • Reason an Article Should Be Prepared: The chronology relies on the prior edition and would benefit from a dedicated, current article linked to official acts.

Dominican Republic

  • Development: Final small and micro taxpayer phase on 15 November 2026.
  • Suggested VATupdate.com Article Title: Dominican Republic Completes E-Invoicing Rollout for Small and Micro Taxpayers
  • Reason an Article Should Be Prepared: No directly relevant VATupdate.com article was identified in the reviewed source set.

Portugal

  • Development: Signature or seal requirement for PDF invoices from 1 January 2027.
  • Suggested VATupdate.com Article Title: Portugal Ends PDF Invoice Tolerance from January 2027
  • Reason an Article Should Be Prepared: The distinction between structured e-invoices and signed PDFs requires clear explanation.

 

 

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