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

Last update: July 31, 2026

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

Upcoming mandates

• Chronological
• By Region

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Slide deck

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August 2026

• Brazil
  • 01/08/2026 – e‑Invoicing – Start of issuance of new alphanumeric CNPJ numbers for legal entities registered in Brazil. VATupdate
    1. Implementation Date: 01/08/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not explicitly stated, likely B2B/B2C as part of general invoicing for legal entities.
    4. Scope of Taxable Transactions: Alphanumeric CNPJ numbers for legal entities.
    5. Taxable Persons in Scope: Legal entities registered in Brazil.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force (as of implementation date).
    8. Short Notes / Practical Remarks: New alphanumeric CNPJ numbers for legal entities will be issued.
  • 01/08/2026 – e‑Invoicing – Mandatory reporting of IBS and CBS taxes in electronic tax documents (NF‑e, NFC‑e, NFS‑e, CT‑e, CT‑e OS, BP‑e, MDF‑e, NFCom, NF3e, GTV‑e, DC‑e). VATupdate
    1. Implementation Date: 01/08/2026
    2. Type of Mandatory Regime: e-Invoicing and e-Reporting (mandatory reporting of taxes within e-documents).
    3. Transaction Type Covered: B2B, B2C (NFC-e), and various other electronic tax documents covering goods, services, transport, etc.
    4. Scope of Taxable Transactions: Mandatory reporting of IBS and CBS taxes in specified electronic tax documents.
    5. Taxable Persons in Scope: Companies required to issue NF‑e, NFC‑e, NFS‑e, CT‑e, CT‑e OS, BP‑e, MDF‑e, NFCom, NF3e, GTV‑e, DC‑e.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force (as of implementation date).
    8. Short Notes / Practical Remarks: Integrates new tax reporting into existing electronic document framework.
  • 03/08/2026 – e‑Invoicing – Mandatory reporting of IBS and CBS groups in NF‑e and NFC‑e documents for companies under the General Tax Regime. VATupdate
    1. Implementation Date: 03/08/2026
    2. Type of Mandatory Regime: e-Invoicing and e-Reporting (mandatory reporting of tax groups within e-documents).
    3. Transaction Type Covered: B2B (NF-e) and B2C (NFC-e).
    4. Scope of Taxable Transactions: Mandatory reporting of IBS and CBS tax groups in NF-e and NFC-e documents.
    5. Taxable Persons in Scope: Companies under the General Tax Regime.
    6. Thresholds / Exclusions: Specific to companies under the General Tax Regime.
    7. Legal Status: In force (as of implementation date).
    8. Short Notes / Practical Remarks: Further refines tax reporting requirements for specific tax regimes.
  • 03/08/2026 – e‑Invoicing – New rules for the electronic issuance of Credit Notes (CN) and Debit Notes (DN) through NF‑e enter into force. VATupdate
    1. Implementation Date: 03/08/2026
    2. Type of Mandatory Regime: e-Invoicing (new rules for electronic issuance).
    3. Transaction Type Covered: B2B (NF-e related).
    4. Scope of Taxable Transactions: Electronic issuance of Credit Notes and Debit Notes.
    5. Taxable Persons in Scope: Companies issuing NF-e.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force (as of implementation date).
    8. Short Notes / Practical Remarks: Standardizes and mandates the electronic process for credit and debit adjustments.
• Oman
  • 01/08/2026 – e‑Invoicing – First wave covering the 100 largest taxpaying companies via the Fawtara platform; voluntary opt‑in not yet reconfirmed. VATupdate
    1. Implementation Date: 01/08/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not explicitly stated, likely B2B.
    4. Scope of Taxable Transactions: Covers invoicing via the Fawtara platform.
    5. Taxable Persons in Scope: The 100 largest taxpaying companies.
    6. Thresholds / Exclusions: Limited to the top 100 largest taxpayers. Voluntary opt-in status pending reconfirmation.
    7. Legal Status: In force (first wave).
    8. Short Notes / Practical Remarks: Phased rollout starting with major players; clarifies initial scope.
• Peru
  • 01/08/2026 – e‑Invoicing – New technical requirements for the Electronic Issuance System (SEE): updated validation rules, revised SUNAT catalogs, and additional data fields. VATupdate
    1. Implementation Date: 01/08/2026
    2. Type of Mandatory Regime: e-Invoicing (technical updates to existing system).
    3. Transaction Type Covered: Not specified, generally covers all types of transactions requiring e-invoices.
    4. Scope of Taxable Transactions: Technical requirements for the Electronic Issuance System (SEE).
    5. Taxable Persons in Scope: Users of the Electronic Issuance System (SEE).
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force (as of implementation date).
    8. Short Notes / Practical Remarks: Updates to ensure data accuracy and compliance with SUNAT standards.

September 2026

• Costa Rica
  • 01/09/2026 – e‑Invoicing – New alphanumeric format for legal identification numbers, scheduled for Q4 2026 (TBC). VATupdate
    1. Implementation Date: 01/09/2026 (scheduled Q4 2026, TBC)
    2. Type of Mandatory Regime: e-Invoicing (format update).
    3. Transaction Type Covered: Not explicitly stated, likely B2B/B2C impacting general invoicing.
    4. Scope of Taxable Transactions: New alphanumeric format for legal identification numbers.
    5. Taxable Persons in Scope: Not specified, likely all entities issuing e-invoices.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: Proposed (TBC).
    8. Short Notes / Practical Remarks: Anticipated change to identification number format for e-invoicing.
• France
  • 01/09/2026 – B2B e‑Invoicing – Mandatory reception of e‑invoices for all companies, and mandatory issuance for large and mid‑sized companies. VATupdate
    1. Implementation Date: 01/09/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory reception for all B2B transactions; mandatory issuance for large and mid-sized companies.
    5. Taxable Persons in Scope: All companies (for reception); large and mid-sized companies (for issuance).
    6. Thresholds / Exclusions: Applies to company size for issuance.
    7. Legal Status: In force (first phase for issuance).
    8. Short Notes / Practical Remarks: Phased implementation for mandatory issuance, starting with larger entities.
• Hungary
  • 01/09/2026 – B2C e‑Invoicing – All businesses must report their receipt data to the tax authority. VATupdate
    1. Implementation Date: 01/09/2026
    2. Type of Mandatory Regime: e-Reporting
    3. Transaction Type Covered: B2C
    4. Scope of Taxable Transactions: Reporting of receipt data to the tax authority.
    5. Taxable Persons in Scope: All businesses.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Extends real-time reporting to B2C receipt data.
• Paraguay
  • 01/09/2026 – B2B e‑Invoicing – Mandatory issuance for taxpayer Group 17 (DNIT General Resolution No. 21). VATupdate
    1. Implementation Date: 01/09/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory issuance of e-invoices.
    5. Taxable Persons in Scope: Taxpayer Group 17.
    6. Thresholds / Exclusions: Applies to a specific group of taxpayers.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Part of a phased rollout for mandatory e-invoicing.
• Colombia
  • 20/09/2026 – Electronic Invoicing – New Air Departure Tax takes effect; airlines must incorporate the charge into tickets and, where applicable, e‑invoices. VATupdate
    1. Implementation Date: 20/09/2026
    2. Type of Mandatory Regime: e-Invoicing (update to incorporate new tax).
    3. Transaction Type Covered: B2C (airline tickets), B2B (travel agency bookings via e-invoices).
    4. Scope of Taxable Transactions: Inclusion of new Air Departure Tax in tickets and e-invoices.
    5. Taxable Persons in Scope: Airlines and relevant entities issuing e-invoices (e.g., travel agencies).
    6. Thresholds / Exclusions: Not specified, applies to all air departures subject to the tax.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Requires updates to billing and e-invoicing systems for tax compliance.
• Angola
  • 21/09/2026 – B2B e‑Invoicing – Mandatory e‑invoicing for all taxpayers under the General or Simplified regime. VATupdate
    1. Implementation Date: 21/09/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing for all B2B transactions.
    5. Taxable Persons in Scope: All taxpayers under the General or Simplified regime.
    6. Thresholds / Exclusions: Not specified, applies broadly based on tax regime.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Significant expansion of e-invoicing mandate to cover most taxpayers.

October 2026

• Bolivia
  • 01/10/2026 – e‑Invoicing – Mandatory online invoicing for Groups 9–12 and taxpayers in the 2024 resolutions (RND …004, …005, …012, …025). VATupdate
    1. Implementation Date: 01/10/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, generally covers all types of transactions requiring e-invoices.
    4. Scope of Taxable Transactions: Mandatory online invoicing.
    5. Taxable Persons in Scope: Taxpayer Groups 9–12 and those identified in specific 2024 resolutions.
    6. Thresholds / Exclusions: Applies to specific groups and resolutions.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Phased rollout for online invoicing.
• Greece
  • 01/10/2026 – B2B e‑Invoicing – Mandatory e‑Invoicing for all companies. VATupdate
    1. Implementation Date: 01/10/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing for all B2B transactions.
    5. Taxable Persons in Scope: All companies.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Universal B2B e-invoicing mandate.
• North Macedonia
  • 01/10/2026 – e‑Invoicing – Q3 2026 (approx. 1 October): mandatory e‑Faktura for all taxpayers issuing non‑cash invoices. VATupdate
    1. Implementation Date: 01/10/2026 (approx. Q3 2026)
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, likely B2B and B2G (for non-cash invoices).
    4. Scope of Taxable Transactions: Mandatory e-Faktura for non-cash invoices.
    5. Taxable Persons in Scope: All taxpayers issuing non-cash invoices.
    6. Thresholds / Exclusions: Applies to non-cash invoices.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Broadens the scope of e-invoicing to all non-cash transactions.
• Peru
  • 01/10/2026 – SIRE – PRICOS with annual revenue above 2,300 UIT in FY2024 must maintain the RVIE and RCE through SIRE. VATupdate
    1. Implementation Date: 01/10/2026
    2. Type of Mandatory Regime: e-Reporting (via SIRE).
    3. Transaction Type Covered: Not specified, relates to sales and purchase registers.
    4. Scope of Taxable Transactions: Maintenance of RVIE (Electronic Sales Register) and RCE (Electronic Purchases Register).
    5. Taxable Persons in Scope: PRICOS (Large Taxpayers) with annual revenue above 2,300 UIT in FY2024.
    6. Thresholds / Exclusions: Applies to PRICOS exceeding a specific revenue threshold.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Expands digital reporting obligations for large taxpayers.

November 2026

• Chile
  • 01/11/2026 – Transport documents – Mandatory additional transport details, transaction‑type classification, and registration of delivery notes in the SII system. VATupdate
    1. Implementation Date: 01/11/2026
    2. Type of Mandatory Regime: e-Reporting (for transport documents and delivery notes).
    3. Transaction Type Covered: Transport-related transactions.
    4. Scope of Taxable Transactions: Additional transport details, classification, and registration of delivery notes.
    5. Taxable Persons in Scope: Not specified, likely businesses involved in goods transport.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Enhances traceability and digital reporting for logistics.
• Costa Rica
  • 01/11/2026 – e‑Invoicing – Mandatory update to Annexes and Structures 4.4 (new codes and validation rules for electronic receipts). VATupdate
    1. Implementation Date: 01/11/2026
    2. Type of Mandatory Regime: e-Invoicing (technical update to electronic receipts).
    3. Transaction Type Covered: Not specified, likely B2C transactions for electronic receipts.
    4. Scope of Taxable Transactions: New codes and validation rules for electronic receipts (Annexes and Structures 4.4).
    5. Taxable Persons in Scope: Businesses issuing electronic receipts.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Ensures consistency and accuracy in electronic receipt issuance.
• Peru
  • 01/11/2026 – e‑Invoicing – Mandatory issuance of the Operator Document for Electronic Attribution (DOAE) for collaborative arrangements without separate accounting. VATupdate
    1. Implementation Date: 01/11/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Collaborative arrangements without separate accounting.
    4. Scope of Taxable Transactions: Issuance of DOAE.
    5. Taxable Persons in Scope: Entities involved in collaborative arrangements without separate accounting.
    6. Thresholds / Exclusions: Applies to specific types of arrangements.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Introduces a new electronic document for specific business models.
  • 01/11/2026 – e‑Invoicing – Mandatory issuance of the Electronic Authorized Airport Services Document (DAE‑SEAE) for passenger airport services. VATupdate
    1. Implementation Date: 01/11/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Passenger airport services.
    4. Scope of Taxable Transactions: Issuance of DAE-SEAE.
    5. Taxable Persons in Scope: Providers of passenger airport services.
    6. Thresholds / Exclusions: Applies to specific services.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Digitalizes invoicing for airport services.
  • 01/11/2026 – Electronic Waybill (GRE) – GRE‑Sender becomes mandatory for certain movements of imported goods, replacing the exit ticket. VATupdate
    1. Implementation Date: 01/11/2026
    2. Type of Mandatory Regime: e-Reporting (for goods movement).
    3. Transaction Type Covered: Movement of imported goods.
    4. Scope of Taxable Transactions: Mandatory GRE-Sender for certain movements, replacing exit tickets.
    5. Taxable Persons in Scope: Not specified, likely importers and transport companies.
    6. Thresholds / Exclusions: Applies to certain imported goods.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Streamlines documentation for imported goods movement.
• Dominican Republic
  • 15/11/2026 – e‑Invoicing – Implementation for small, micro, and unclassified taxpayers. VATupdate
    1. Implementation Date: 15/11/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, generally covers B2B/B2C transactions.
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Small, micro, and unclassified taxpayers.
    6. Thresholds / Exclusions: Targets smaller businesses and those not yet classified.
    7. Legal Status: In force (later phase).
    8. Short Notes / Practical Remarks: Expands e-invoicing to cover a wider range of businesses.

December 2026

• Australia
  • 01/12/2026 – e‑Invoicing – NCEs must implement automated processing and issuance of e‑invoices. VATupdate
    1. Implementation Date: 01/12/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, typically B2B/B2G.
    4. Scope of Taxable Transactions: Automated processing and issuance of e-invoices.
    5. Taxable Persons in Scope: NCEs (likely Non-Corporate Commonwealth Entities, or similar large government bodies).
    6. Thresholds / Exclusions: Applies to specific government entities.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Focus on digitalization within government and large entities.
• El Salvador
  • 01/12/2026 – e‑Invoicing – Version 2.0 of the DTE Compliance Regulation enters into force for DTE Transmission System users. VATupdate
    1. Implementation Date: 01/12/2026
    2. Type of Mandatory Regime: e-Invoicing (technical update).
    3. Transaction Type Covered: Not specified, covers all transactions through the DTE system.
    4. Scope of Taxable Transactions: Updated DTE Compliance Regulation (Version 2.0).
    5. Taxable Persons in Scope: Users of the DTE Transmission System.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Requires system updates to comply with new DTE standards.
• Paraguay
  • 01/12/2026 – B2B e‑Invoicing – Mandatory issuance for taxpayer Group 18 (DNIT General Resolution No. 21). VATupdate
    1. Implementation Date: 01/12/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory issuance of e-invoices.
    5. Taxable Persons in Scope: Taxpayer Group 18.
    6. Thresholds / Exclusions: Applies to a specific group of taxpayers.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Another phase in the country’s e-invoicing rollout.
• The Philippines
  • 31/12/2026 – e‑Invoicing – Mandatory e‑Invoicing for large taxpayers, e‑commerce businesses, and companies using a CAS/CBA. VATupdate
    1. Implementation Date: 31/12/2026
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, generally B2B/B2C.
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Large taxpayers, e-commerce businesses, and companies using Computerized Accounting Systems (CAS)/Cash Register Machines (CBA).
    6. Thresholds / Exclusions: Targets specific business types and sizes.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Focus on digitalizing invoicing for key economic sectors and large businesses.

January 2027

• Bulgaria
  • 01/01/2027 – e‑Reporting – SAF‑T for large, medium and small businesses with turnover above 300 million BGN in 2024 or taxes above 3.5 million BGN. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Reporting (SAF-T).
    3. Transaction Type Covered: Not specified, covers general accounting data.
    4. Scope of Taxable Transactions: SAF-T reporting.
    5. Taxable Persons in Scope: Large, medium, and small businesses meeting specific turnover or tax thresholds.
    6. Thresholds / Exclusions: Turnover above 300 million BGN in 2024 OR taxes above 3.5 million BGN.
    7. Legal Status: In force (first phase).
    8. Short Notes / Practical Remarks: Phased rollout of SAF-T, starting with higher-threshold businesses.
• Cambodia
  • 01/01/2027 – B2G e‑Invoicing – Mandatory e‑Invoicing for all government entities. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2G
    4. Scope of Taxable Transactions: Mandatory e-invoicing for transactions with government entities.
    5. Taxable Persons in Scope: All government entities.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Focus on digitalizing government procurement and transactions.
• Croatia
  • 01/01/2027 – e‑Invoicing – Obligation extended to budgetary and extra‑budgetary entities not registered for VAT. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, likely B2G.
    4. Scope of Taxable Transactions: Mandatory e-invoicing extended to entities not registered for VAT.
    5. Taxable Persons in Scope: Budgetary and extra-budgetary entities not registered for VAT.
    6. Thresholds / Exclusions: Applies to specific types of entities, regardless of VAT registration.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Broadens the scope of e-invoicing to a wider range of public sector entities.
• Estonia
  • 01/01/2027 – e‑Invoicing – Mandatory adoption for B2B transactions (TBC). VATupdate
    1. Implementation Date: 01/01/2027 (TBC)
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing for B2B transactions.
    5. Taxable Persons in Scope: Not specified, likely all businesses.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: Proposed (TBC).
    8. Short Notes / Practical Remarks: Anticipated shift to mandatory B2B e-invoicing.
• Germany
  • 01/01/2027 – B2B e‑Invoicing – Mandatory issuance for companies with annual turnover exceeding EUR 800,000. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory issuance of e-invoices.
    5. Taxable Persons in Scope: Companies with annual turnover exceeding EUR 800,000.
    6. Thresholds / Exclusions: Turnover threshold of EUR 800,000.
    7. Legal Status: In force (first phase).
    8. Short Notes / Practical Remarks: Phased introduction of mandatory B2B e-invoicing, starting with larger entities.
• New Zealand
  • 01/01/2027 – e‑Invoicing – Businesses with annual revenue over NZD 33 million must submit e‑invoices to government buyers. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2G
    4. Scope of Taxable Transactions: Submission of e-invoices to government buyers.
    5. Taxable Persons in Scope: Businesses with annual revenue over NZD 33 million.
    6. Thresholds / Exclusions: Annual revenue threshold of NZD 33 million.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Targets larger suppliers to government.
• Norway
  • 01/01/2027 – e‑Invoicing – Mandatory issuance for all entities subject to bookkeeping. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, likely B2B/B2G.
    4. Scope of Taxable Transactions: Mandatory issuance of e-invoices.
    5. Taxable Persons in Scope: All entities subject to bookkeeping.
    6. Thresholds / Exclusions: None specified, applies broadly.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Universal e-invoicing mandate for entities with bookkeeping obligations.
• Peru
  • 01/01/2027 – Electronic Invoice – Informative Sworn Statement for air transport tickets must be issued electronically in XML UBL 2.1. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing (for specific document).
    3. Transaction Type Covered: Air transport tickets.
    4. Scope of Taxable Transactions: Electronic issuance of Informative Sworn Statement for air transport tickets in XML UBL 2.1 format.
    5. Taxable Persons in Scope: Entities issuing air transport tickets.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Standardizes electronic reporting for air travel documentation.
• Portugal
  • 01/01/2027 – Digital Signature – Obligation to incorporate the qualified electronic signature in PDF invoices. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing (digital signature requirement).
    3. Transaction Type Covered: Not specified, applies to all PDF invoices.
    4. Scope of Taxable Transactions: Incorporation of qualified electronic signature in PDF invoices.
    5. Taxable Persons in Scope: Not specified, likely all businesses issuing PDF invoices.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Enhances authenticity and integrity of digital invoices.
• Slovakia
  • 01/01/2027 – e‑Invoicing – All VAT‑registered businesses must issue, receive and store structured e‑invoices (EN 16931) for domestic B2B. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Domestic B2B
    4. Scope of Taxable Transactions: Issuance, reception, and storage of structured e-invoices (EN 16931).
    5. Taxable Persons in Scope: All VAT-registered businesses.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Comprehensive mandate for domestic B2B e-invoicing using a specific standard.
  • 01/01/2027 – e‑Reporting – Real‑time e‑reporting of transactions to the Tax Administration becomes mandatory. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Reporting
    3. Transaction Type Covered: Not specified, generally all transactions.
    4. Scope of Taxable Transactions: Real-time e-reporting of transactions.
    5. Taxable Persons in Scope: Not specified, likely all businesses subject to tax.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Aims to enhance tax control and transparency through immediate data submission.
• Spain
  • 01/01/2027 – VeriFactu – Mandatory use of VeriFactu systems that electronically submit billing records to the AEAT. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Reporting (via certified systems).
    3. Transaction Type Covered: Not specified, covers billing records.
    4. Scope of Taxable Transactions: Electronic submission of billing records to the AEAT (Tax Agency) using certified VeriFactu systems.
    5. Taxable Persons in Scope: Not specified, likely all businesses generating billing records.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Focus on ensuring the integrity and traceability of billing data.
• Ukraine
  • 01/01/2027 – e‑VAT Compliance – SAF‑T mandatory for all taxpayers. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Reporting (SAF-T).
    3. Transaction Type Covered: Not specified, covers general VAT-related accounting data.
    4. Scope of Taxable Transactions: SAF-T reporting for VAT compliance.
    5. Taxable Persons in Scope: All taxpayers.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Comprehensive rollout of SAF-T for all taxpayers.
• United Arab Emirates
  • 01/01/2027 – B2B e‑Invoicing – Mandatory e‑Invoicing for taxpayers with annual turnover above AED 50 million. VATupdate
    1. Implementation Date: 01/01/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Taxpayers with annual turnover above AED 50 million.
    6. Thresholds / Exclusions: Annual turnover threshold of AED 50 million.
    7. Legal Status: In force (first phase).
    8. Short Notes / Practical Remarks: Phased rollout, targeting larger businesses first.

February 2027

• Oman
  • 01/02/2027 – e‑Invoicing – Extension to other large B2B taxpayers. VATupdate
    1. Implementation Date: 01/02/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Extension of mandatory e-invoicing.
    5. Taxable Persons in Scope: Other large B2B taxpayers (beyond the first wave).
    6. Thresholds / Exclusions: Targets large B2B taxpayers.
    7. Legal Status: In force (second phase).
    8. Short Notes / Practical Remarks: Continues the phased expansion of e-invoicing.

July 2027

• Nigeria
  • 01/07/2027 – B2B – B2C e‑Invoicing – Mandatory B2B and B2C e‑invoicing for emerging taxpayers. VATupdate
    1. Implementation Date: 01/07/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B and B2C
    4. Scope of Taxable Transactions: Mandatory e-invoicing for B2B and B2C transactions.
    5. Taxable Persons in Scope: Emerging taxpayers.
    6. Thresholds / Exclusions: Applies to a specific category of taxpayers.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Aims to bring newer or smaller businesses into the e-invoicing framework.
• United Arab Emirates
  • 01/07/2027 – B2B e‑Invoicing – Mandatory for taxpayers with annual turnover below AED 50 million. VATupdate
    1. Implementation Date: 01/07/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Taxpayers with annual turnover below AED 50 million.
    6. Thresholds / Exclusions: Targets businesses below a specific turnover threshold.
    7. Legal Status: In force (second phase).
    8. Short Notes / Practical Remarks: Completes the B2B e-invoicing rollout for most businesses.

August 2027

• Oman
  • 01/08/2027 – e‑Invoicing – All remaining VAT‑registered taxpayers, including SMEs. VATupdate
    1. Implementation Date: 01/08/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, likely B2B/B2C where VAT applies.
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: All remaining VAT-registered taxpayers, including SMEs.
    6. Thresholds / Exclusions: None specified, aims for full coverage of VAT-registered entities.
    7. Legal Status: In force (final phase for VAT-registered entities).
    8. Short Notes / Practical Remarks: Completes the e-invoicing mandate for all VAT-registered businesses.

September 2027

• France
  • 01/09/2027 – B2B e‑Invoicing – Mandatory issuance for all companies (SMEs and micro‑enterprises). VATupdate
    1. Implementation Date: 01/09/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory issuance of e-invoices.
    5. Taxable Persons in Scope: All companies, including SMEs and micro-enterprises.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force (final phase for issuance).
    8. Short Notes / Practical Remarks: Completes the B2B e-invoicing rollout for all company sizes.

October 2027

• Serbia
  • 01/10/2027 – Electronic delivery note – Private B2B companies must issue and receive electronic delivery notes; same obligation for carriers during inspections. VATupdate
    1. Implementation Date: 01/10/2027
    2. Type of Mandatory Regime: e-Reporting (electronic delivery notes).
    3. Transaction Type Covered: B2B (goods movement).
    4. Scope of Taxable Transactions: Issuance and reception of electronic delivery notes for private B2B companies, and for carriers during inspections.
    5. Taxable Persons in Scope: Private B2B companies and carriers.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Enhances transparency and control over goods movement within the B2B supply chain.
• Spain
  • 01/10/2027 – B2B e‑Invoicing – Mandatory for companies with annual turnover exceeding EUR 8 million. VATupdate
    1. Implementation Date: 01/10/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Companies with annual turnover exceeding EUR 8 million.
    6. Thresholds / Exclusions: Annual turnover threshold of EUR 8 million.
    7. Legal Status: In force (first phase).
    8. Short Notes / Practical Remarks: Phased implementation for B2B e-invoicing, starting with larger companies.
• United Arab Emirates
  • 01/10/2027 – B2G e‑Invoicing – Mandatory e‑invoicing for government entities. VATupdate
    1. Implementation Date: 01/10/2027
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2G
    4. Scope of Taxable Transactions: Mandatory e-invoicing for transactions involving government entities.
    5. Taxable Persons in Scope: Government entities.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Focus on digitizing public sector transactions.

January 2028

• Belgium
  • 01/01/2028 – e‑Reporting – Mandatory near real‑time B2B e‑Reporting based on the 5‑corner Peppol model. VATupdate
    1. Implementation Date: 01/01/2028
    2. Type of Mandatory Regime: e-Reporting
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Near real-time B2B e-reporting based on the 5-corner Peppol model.
    5. Taxable Persons in Scope: Not specified, likely all VAT-registered businesses for B2B.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Adopts a sophisticated e-reporting model for B2B transactions.
• Bulgaria
  • 01/01/2028 – e‑Reporting – SAF‑T for businesses with turnover above 15 million BGN in 2025 or taxes above 1.5 million BGN. VATupdate
    1. Implementation Date: 01/01/2028
    2. Type of Mandatory Regime: e-Reporting (SAF-T).
    3. Transaction Type Covered: Not specified, covers general accounting data.
    4. Scope of Taxable Transactions: SAF-T reporting.
    5. Taxable Persons in Scope: Businesses meeting specified turnover or tax thresholds.
    6. Thresholds / Exclusions: Turnover above 15 million BGN in 2025 OR taxes above 1.5 million BGN.
    7. Legal Status: In force (second phase).
    8. Short Notes / Practical Remarks: Continues the phased rollout of SAF-T to smaller businesses.
• Germany
  • 01/01/2028 – B2B e‑Invoicing – All companies must issue B2B e‑invoices. VATupdate
    1. Implementation Date: 01/01/2028
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: All B2B e-invoices.
    5. Taxable Persons in Scope: All companies.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force (final phase).
    8. Short Notes / Practical Remarks: Universal B2B e-invoicing mandate for all companies.
• Latvia
  • 01/01/2028 – B2B e‑Invoicing – Mandatory electronic invoicing between companies. VATupdate
    1. Implementation Date: 01/01/2028
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory electronic invoicing between companies.
    5. Taxable Persons in Scope: Companies.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: General B2B e-invoicing mandate.
• Luxembourg
  • 01/01/2028 – e‑Invoicing – All businesses must be able to receive e‑invoices. VATupdate
    1. Implementation Date: 01/01/2028
    2. Type of Mandatory Regime: e-Invoicing (reception).
    3. Transaction Type Covered: Not specified, implied for all transactions where e-invoices might be received.
    4. Scope of Taxable Transactions: Capability to receive e-invoices.
    5. Taxable Persons in Scope: All businesses.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Focus on ensuring businesses are ready to integrate incoming e-invoices.
• Portugal
  • 01/01/2028 – Digital Bookkeeping – Obligation to submit the SAF‑T accounting file. VATupdate
    1. Implementation Date: 01/01/2028
    2. Type of Mandatory Regime: e-Reporting (SAF-T).
    3. Transaction Type Covered: Not specified, covers general accounting data.
    4. Scope of Taxable Transactions: Submission of SAF-T accounting file.
    5. Taxable Persons in Scope: Not specified, likely all businesses with bookkeeping obligations.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Strengthens digital accounting and reporting.
• Slovenia
  • 01/01/2028 – e‑Invoicing – Start of B2B e‑invoicing for all taxpayers. VATupdate
    1. Implementation Date: 01/01/2028
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory B2B e-invoicing.
    5. Taxable Persons in Scope: All taxpayers.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Universal B2B e-invoicing mandate.

April 2028

• Singapore
  • 01/04/2028 – B2B e‑Invoicing – Mandatory for all newly compulsory GST registrants and existing GST‑registered businesses with taxable supplies up to SGD 200,000. VATupdate
    1. Implementation Date: 01/04/2028
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: All newly compulsory GST registrants and existing GST-registered businesses with taxable supplies up to SGD 200,000.
    6. Thresholds / Exclusions: Taxable supplies up to SGD 200,000.
    7. Legal Status: In force (first phase).
    8. Short Notes / Practical Remarks: Phased rollout focusing on smaller GST-registered businesses and new registrants.

July 2028

• Luxembourg
  • 01/07/2028 – e‑Invoicing – Large and medium‑sized businesses must issue e‑invoices for domestic B2B. VATupdate
    1. Implementation Date: 01/07/2028
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Domestic B2B
    4. Scope of Taxable Transactions: Issuance of e-invoices for domestic B2B transactions.
    5. Taxable Persons in Scope: Large and medium-sized businesses.
    6. Thresholds / Exclusions: Applies to company size.
    7. Legal Status: In force (first phase for issuance).
    8. Short Notes / Practical Remarks: Initiates mandatory B2B e-invoicing issuance for larger companies.

August 2028

• Oman
  • 01/08/2028 – e‑Invoicing – Extension of the mandate to Business‑to‑Government (B2G) transactions. VATupdate
    1. Implementation Date: 01/08/2028
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2G
    4. Scope of Taxable Transactions: Extension of e-invoicing to B2G transactions.
    5. Taxable Persons in Scope: Not specified, likely all businesses transacting with government.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Expands the e-invoicing scope to cover public sector interactions.

October 2028

• Spain
  • 01/10/2028 – B2B e‑Invoicing – Mandatory for companies with annual turnover below EUR 8 million. VATupdate
    1. Implementation Date: 01/10/2028
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Companies with annual turnover below EUR 8 million.
    6. Thresholds / Exclusions: Annual turnover threshold below EUR 8 million.
    7. Legal Status: In force (final phase).
    8. Short Notes / Practical Remarks: Completes the B2B e-invoicing rollout for all company sizes.

November 2028

• Ireland
  • 01/11/2028 – B2B e‑Invoicing – Large VAT‑registered companies must implement mandatory e‑invoicing and real‑time reporting for domestic B2B. VATupdate
    1. Implementation Date: 01/11/2028
    2. Type of Mandatory Regime: e-Invoicing and e-Reporting
    3. Transaction Type Covered: Domestic B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing and real-time reporting.
    5. Taxable Persons in Scope: Large VAT-registered companies.
    6. Thresholds / Exclusions: Applies to large VAT-registered companies.
    7. Legal Status: In force (first phase).
    8. Short Notes / Practical Remarks: Introduces a comprehensive digital system for larger domestic B2B transactions.

January 2029

• Luxembourg
  • 01/01/2029 – e‑Invoicing – Issuance requirement extended to all remaining businesses. VATupdate
    1. Implementation Date: 01/01/2029
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Not specified, likely domestic B2B.
    4. Scope of Taxable Transactions: Extension of e-invoicing issuance requirement.
    5. Taxable Persons in Scope: All remaining businesses.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force (final phase for issuance).
    8. Short Notes / Practical Remarks: Completes the e-invoicing issuance mandate for all businesses.

April 2029

• Singapore
  • 01/04/2029 – B2B e‑Invoicing – Mandatory for existing GST‑registered businesses with taxable supplies up to SGD 1 million. VATupdate
    1. Implementation Date: 01/04/2029
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Existing GST-registered businesses with taxable supplies up to SGD 1 million.
    6. Thresholds / Exclusions: Taxable supplies up to SGD 1 million.
    7. Legal Status: In force (second phase).
    8. Short Notes / Practical Remarks: Continues the phased rollout to include more GST-registered businesses.
• United Kingdom
  • 01/04/2029 – e‑Invoicing – Mandatory B2B and B2G e‑invoicing for all companies. VATupdate
    1. Implementation Date: 01/04/2029
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B and B2G
    4. Scope of Taxable Transactions: Mandatory e-invoicing for B2B and B2G transactions.
    5. Taxable Persons in Scope: All companies.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Comprehensive mandate for B2B and B2G e-invoicing.

November 2029

• Ireland
  • 01/11/2029 – B2B e‑Invoicing – National mandate extended to all VAT‑registered businesses in intra‑Community B2B trade under the 0% VAT regime. VATupdate
    1. Implementation Date: 01/11/2029
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: Intra-Community B2B
    4. Scope of Taxable Transactions: Extension of mandate to businesses in intra-Community B2B trade under the 0% VAT regime.
    5. Taxable Persons in Scope: All VAT-registered businesses in intra-Community B2B trade under the 0% VAT regime.
    6. Thresholds / Exclusions: Applies to specific VAT regime for intra-Community trade.
    7. Legal Status: In force (second phase).
    8. Short Notes / Practical Remarks: Expands the national mandate to cover cross-border EU trade with specific VAT treatment.

January 2030

• Norway
  • 01/01/2030 – e‑Invoicing – Obligation to implement fully digital accounting systems capable of automatically receiving and processing e‑invoices. VATupdate
    1. Implementation Date: 01/01/2030
    2. Type of Mandatory Regime: e-Invoicing (system capability).
    3. Transaction Type Covered: Not specified, applies to all e-invoice receiving/processing.
    4. Scope of Taxable Transactions: Obligation to implement fully digital accounting systems for e-invoices.
    5. Taxable Persons in Scope: Not specified, likely all businesses subject to e-invoicing.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: In force.
    8. Short Notes / Practical Remarks: Aims for complete automation and integration of e-invoicing into accounting processes.

April 2030

• Singapore
  • 01/04/2030 – B2B e‑Invoicing – Mandatory for existing GST‑registered businesses with taxable supplies up to SGD 4 million. VATupdate
    1. Implementation Date: 01/04/2030
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: Existing GST-registered businesses with taxable supplies up to SGD 4 million.
    6. Thresholds / Exclusions: Taxable supplies up to SGD 4 million.
    7. Legal Status: In force (third phase).
    8. Short Notes / Practical Remarks: Further expansion of the e-invoicing mandate to cover more GST-registered businesses.

July 2030

• European Union — ViDA Digital Reporting Requirements (DRR)
  • 01/07/2030 – ViDA DRR – Pillar 1 of ViDA goes live: mandatory structured e‑invoicing (EN 16931) and near real‑time digital reporting for all intra‑Community B2B transactions, replacing EC Sales Lists; suppliers report within 10 days, customers within 5 days; Central VIES cross‑matching. VATupdate, VATupdate
    1. Implementation Date: 01/07/2030
    2. Type of Mandatory Regime: e-Invoicing and e-Reporting
    3. Transaction Type Covered: Intra-Community B2B
    4. Scope of Taxable Transactions: Mandatory structured e-invoicing (EN 16931) and near real-time digital reporting for all intra-Community B2B transactions. Replaces EC Sales Lists.
    5. Taxable Persons in Scope: Suppliers and customers in intra-Community B2B transactions.
    6. Thresholds / Exclusions: None specified, applies broadly to intra-Community B2B.
    7. Legal Status: Enacted (as part of ViDA proposal).
    8. Short Notes / Practical Remarks: Major reform of VAT in the EU, aiming for significant reduction in VAT gap and real-time transaction data.
• Netherlands
  • 01/07/2030 – e‑Invoicing – Entry into force of mandatory e‑invoicing and digital reporting for intra‑Community transactions (TBC). VATupdate
    1. Implementation Date: 01/07/2030 (TBC)
    2. Type of Mandatory Regime: e-Invoicing and e-Reporting
    3. Transaction Type Covered: Intra-Community transactions.
    4. Scope of Taxable Transactions: Mandatory e-invoicing and digital reporting for intra-Community transactions.
    5. Taxable Persons in Scope: Not specified, likely all businesses involved in intra-Community trade.
    6. Thresholds / Exclusions: Not specified.
    7. Legal Status: Proposed (TBC).
    8. Short Notes / Practical Remarks: Aligning with broader EU ViDA initiatives for cross-border transactions.

April 2031

• Singapore
  • 01/04/2031 – B2B e‑Invoicing – All remaining GST‑registered businesses. VATupdate
    1. Implementation Date: 01/04/2031
    2. Type of Mandatory Regime: e-Invoicing
    3. Transaction Type Covered: B2B
    4. Scope of Taxable Transactions: Mandatory e-invoicing.
    5. Taxable Persons in Scope: All remaining GST-registered businesses.
    6. Thresholds / Exclusions: None specified.
    7. Legal Status: In force (final phase).
    8. Short Notes / Practical Remarks: Completes the B2B e-invoicing rollout for all GST-registered businesses.

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