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

3 hours ago
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Last update: 28/10/2026

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

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

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

  • Ireland published Finance (No. 2) Bill 2026 on 19/10/2026, moving its phased e-invoicing and near-real-time reporting regime (01/11/2028, 01/11/2029, 01/07/2030) into the legislative process; Phase 2 covers intra-EU traders, not small and medium companies as previously stated.
  • The United Kingdom published its e-invoicing implementation roadmap on 28/10/2026, confirming 01/04/2029 as the start date for mandatory e-invoicing of VAT invoices.
  • Poland’s Council of Ministers submitted Sejm print 3245 on 20/10/2026 to defer KSeF penalties to 01/01/2028; the 01/01/2027 obligation to use KSeF is unchanged.
  • Portugal’s draft 2027 State Budget would extend PDF invoice tolerance to 31/12/2027 and defer SAF-T Accounting by one year; the final vote is scheduled for 24/11/2026.
  • The Netherlands clarified that its 2030/2031 e-invoicing and reporting dates still need a separate bill, and Senegal’s draft 2027 Finance Law signals a wider e-invoicing rollout without a go-live date.

Next 90 Days

  • 30/10/2026: United Arab Emirates – ASP appointment deadline for businesses with revenue of at least AED 50 million.
  • 01/11/2026: Brazil – national NFS-e for Simples Nacional ME/EPP; Chile – traceability data on invoices and dispatch guides.
  • 02/11/2026: Greece – Phase B mandatory B2B e-invoicing starts, with transition to 31/01/2027.
  • 15/11/2026: Brazil – third IBS/CBS document wave; Dominican Republic – final taxpayer group.
  • 01/12/2026: Brazil – fourth IBS/CBS document wave; El Salvador – DTE system update.
  • 15/12/2026: Norway – detailed EHF regulations and exemptions due.
  • 31/12/2026: Australia – Commonwealth B2G target; Philippines – Group 1 EIS deadline.
  • 01/01/2027: Croatia, Germany, Greece (digital delivery notes), New Zealand, Norway, Poland, Portugal (subject to budget vote), Slovakia, Spain VERI*FACTU and the United Arab Emirates.

Key Implementation Risks

  • Portugal: The 01/01/2027 QES requirement remains law until the budget is adopted on 24/11/2026; projects should not pause.
  • Poland: Penalty deferral to 01/01/2028 depends on adoption of Sejm print 3245 before 31/12/2026.
  • Norway: Final scope depends on regulations due by 15/12/2026, two weeks before go-live.
  • Ireland: Phase definitions and Peppol regulations remain draft until the Finance Bill is enacted and regulations are finalised.
  • Bulgaria and North Macedonia: Both remain draft measures and may change before adoption.
  • Spain: VERI*FACTU deadlines of 01/01/2027 and 01/07/2027 remain binding until the announced postponement is enacted.

Major Changes Since the Previous Edition

  • Changed: Ireland (three phases), United Kingdom, Poland, Portugal (QES and SAF-T) and the Netherlands (2030 and 2031).
  • Added: Greece digital delivery notes Phase B, Poland KSeF penalty start, Ireland receipt obligation and Senegal.
  • Removed: Greece e-transport Phase B1 (12/10/2026), which has passed.
  • Corrections: Ireland phase populations, Qatar moved to Date to Be Confirmed, Singapore 2030 moved to April 2030, ordering within months fixed.

Reconciliation control: All 65 future or TBC milestones in the 08/10/2026 edition have been addressed: 64 are carried forward (9 updated, 55 confirmed) and 1 removed as past; 4 new entries bring the total to 68.

Editorial Change Log

Added

  • Greece: digital delivery notes Phase B for all businesses from 01/01/2027 (announcement of 30/09/2026); kept separate from e-invoicing.
  • Poland: separate entry for KSeF penalty start on 01/01/2028 (proposed), distinct from the 01/01/2027 obligation.
  • Ireland: separate entry for the obligation on all businesses to receive e-invoices from 01/11/2028.
  • Senegal: TBC entry following the draft 2027 Finance Law; legal basis exists but no go-live date.

Changed

  • Ireland 01/11/2028: legal status changed from government roadmap to Finance (No. 2) Bill 2026; scope defined as Large Corporates Division businesses.
  • Ireland 01/11/2029: scope changed from “medium and small companies” to VAT-registered businesses engaged in intra-EU B2B trade.
  • Ireland 01/07/2030: changed from “micro companies” to ViDA intra-EU phase.
  • United Kingdom: “2029” replaced by 01/04/2029 following the roadmap of 28/10/2026.
  • Poland 01/01/2027: legal status updated for Sejm print 3245 (submitted 20/10/2026, first reading 21/10/2026).
  • Portugal 01/01/2027 QES and 2028 SAF-T: proposed one-year deferrals in the draft 2027 State Budget added to legal status.
  • Netherlands 2030 and 2031: legal status changed from “Government policy confirmed” to announced cabinet outline requiring a separate bill.

Removed

  • Greece: e-transport Phase B1 (12/10/2026), as the date has passed.

Corrections

  • Qatar moved from January 2028 to Date to Be Confirmed, as no date has been published.
  • Singapore 01/04/2030 moved from the July 2030 heading to April 2030.
  • Australia (31/12/2026) placed after El Salvador and Norway; Denmark (01/03/2027) placed before UAE (31/03/2027); Oman and UAE ordered before Spain in October 2027.
  • Greece Phase B, Spain B2B and Bulgaria re-tagged CONFIRMED, as they were re-verified without change since the previous edition.

Main Chronology

October 2026

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 of at least AED 50 million
  • Thresholds / Exclusions: B2C and specified exclusions remain outside scope
  • Legal Status: In force; FTA reminder issued 25/10/2026
  • Short Notes / Practical Remarks: Electronic Invoicing Guidelines v2.0 (26/10/2026) replace v1.1; the 01/01/2027 go-live is unchanged.

November 2026

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.

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: Validate ERP master data for the new traceability fields before go-live.

Greece

  • 02/11/2026 – e-Invoicing – Phase B mandatory B2B e-invoicing for remaining businesses [CONFIRMED]
  • Implementation Date: 02/11/2026
  • Type of Mandatory Regime: E-invoicing with myDATA clearance identifiers (MARK)
  • Transaction Type Covered: Domestic B2B, B2G and B2B with non-EU customers
  • Taxable Persons in Scope: Businesses with 2023 gross revenue not exceeding EUR 1 million
  • Thresholds / Exclusions: Transition to 31/01/2027 with parallel ERP issuance; B2C and intra-EU B2B outside scope
  • Legal Status: In force under Decision A.1128/2025 as amended (announcement of 30/09/2026)
  • Short Notes / Practical Remarks: The transition starts with the obligation; it is not a deferral of the start date.

Brazil

Dominican Republic

December 2026

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.

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 rules pending
  • Short Notes / Practical Remarks: Preparatory milestone for the 01/01/2027 issuance obligation.

Australia

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 01/01/2026.

Germany

  • 01/01/2027 – e-Invoicing – Issuance obligation for businesses above EUR 800,000 prior-year turnover [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: EN 16931 e-invoicing
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Domestic businesses above the threshold
  • Thresholds / Exclusions: Small invoices, tickets and specified transactions excluded; non-established entities out of scope
  • Legal Status: In force
  • Short Notes / Practical Remarks: Updated BMF guidance (October 2026) clarifies corrections, advance invoices and transitional easements; legacy EDI may continue through 2027.

Greece

  • 01/01/2027 – e-Transport – Digital delivery notes Phase B for all businesses [NEW]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Digital delivery documents via myDATA
  • Transaction Type Covered: Movements of goods
  • Taxable Persons in Scope: All businesses in Phase B
  • Thresholds / Exclusions: Loading, reloading, receipt and quantity-control data
  • Legal Status: In force; timetable announced 30/09/2026
  • Short Notes / Practical Remarks: Separate from B2B e-invoicing; the 12/10/2026 Phase B1 milestone has passed.

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 roadmap
  • Short Notes / Practical Remarks: Agencies have been able to send and receive since 01/01/2026.

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 framework, detailed rules pending
  • Short Notes / Practical Remarks: Verify final regulatory scope once the December regulations are issued.

Poland

  • 01/01/2027 – e-Invoicing – KSeF becomes mandatory for smallest transitional group [UPDATED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Centralised clearance through KSeF
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: Taxpayers issuing up to PLN 10,000 gross per month outside KSeF
  • Thresholds / Exclusions: Transitional smallest-business relief ends
  • Legal Status: Mandate in force; penalty-deferral bill (Sejm print 3245) submitted 20/10/2026, first reading 21/10/2026
  • Short Notes / Practical Remarks: The bill defers penalties only; the obligation to use KSeF from 01/01/2027 is unchanged.

Portugal

  • 01/01/2027 – Electronic invoices – Qualified electronic signature or seal required on PDF invoices (current law) [UPDATED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Authenticity and integrity requirement
  • Transaction Type Covered: B2B and B2C
  • Taxable Persons in Scope: Issuers using PDF invoices
  • Thresholds / Exclusions: EDI invoices treated separately
  • Legal Status: In force under current law; draft 2027 State Budget (Proposed Law 110/XVII) would move the date to 01/01/2028, final vote scheduled 24/11/2026
  • Short Notes / Practical Remarks: Keep QES readiness on track until the budget is adopted.

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 and registered fixed establishments for issuance; businesses for receipt
  • Thresholds / Exclusions: B2C and proformas excluded; bad-debt corrections under §25a are not invoices
  • Legal Status: In force under Act 385/2025
  • Short Notes / Practical Remarks: FAQ 9/DPH/2025/IM updated 22/10/2026; credit notes must be e-invoices.

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 under Royal Decree 1007/2023; announced postponement requires amendment
  • Short Notes / Practical Remarks: Treat 01/01/2027 as binding until an amending decree is published.

United Arab Emirates

  • 01/01/2027 – e-Invoicing – Phase 1 go-live for businesses with revenue of at least AED 50 million [CONFIRMED]
  • Implementation Date: 01/01/2027
  • Type of Mandatory Regime: Peppol 5-corner e-invoicing and reporting
  • Transaction Type Covered: B2B and B2G
  • Taxable Persons in Scope: Businesses meeting the revenue threshold
  • Thresholds / Exclusions: B2C and specified services excluded
  • Legal Status: In force; penalties under Cabinet Decision No. 173 of 2026
  • Short Notes / Practical Remarks: Unstructured PDFs, Word files and scans are not e-invoices.

February 2027

Greece

  • 01/02/2027 – e-Invoicing – End of Phase B transition and exclusive compliant issuance [CONFIRMED]
  • Implementation Date: 01/02/2027
  • Type of Mandatory Regime: myDATA clearance-type e-invoicing
  • Transaction Type Covered: Domestic B2B, B2G and B2B with non-EU customers
  • 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

Denmark

United Arab Emirates

April 2027

North Macedonia

  • 01/04/2027 – e-Invoicing – Mandatory clearance e-invoicing for VAT payers under draft law [CONFIRMED]
  • 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

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 31/03/2027.

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 Plateformes Agréées
  • 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 01/09/2026.

October 2027

Oman

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 31/03/2027.

Spain

  • 06/10/2027 – e-Invoicing / status reporting – B2B mandate for businesses above EUR 8 million [CONFIRMED]
  • 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: In force under Order HAC/1028/2026; date runs 12 months from entry into force
  • Short Notes / Practical Remarks: Verify the anniversary date against the published Order.

December 2027

Malaysia

January 2028

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
  • 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 [CONFIRMED]
  • 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 01/07/2028; retail boundary under discussion
  • Legal Status: Under consultation
  • Short Notes / Practical Remarks: An invoice would be 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

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.

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 law (Bill 8815)
  • Short Notes / Practical Remarks: No domestic e-reporting is proposed.

Poland

  • 01/01/2028 – e-Invoicing – KSeF penalties under Article 106ni VAT Act start (proposed) [NEW]
  • Implementation Date: 01/01/2028
  • Type of Mandatory Regime: Penalty regime for centralised clearance
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: All taxpayers obliged to use KSeF
  • Thresholds / Exclusions: Penalties up to 100% of invoice VAT or 18.7% of amount due
  • Legal Status: Draft law (Sejm print 3245); current law applies penalties from 01/01/2027
  • Short Notes / Practical Remarks: Keep penalty-readiness on schedule until the act is signed.

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.

Germany

Portugal

  • 2028 – SAF-T – Annual SAF-T accounting file – first periods covered (proposed) [UPDATED]
  • 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: Draft 2027 State Budget would move first covered periods to 2028 and first submissions to 2029; final vote 24/11/2026
  • Short Notes / Practical Remarks: Under current law the first file (FY2027) is due in 2028.

February 2028

Oman

April 2028

Singapore

Mid-2028

Denmark

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 law (Bill 8815)
  • Short Notes / Practical Remarks: Subject to legislative adoption.

October 2028

Spain

  • 06/10/2028 – e-Invoicing / status reporting – B2B mandate for remaining businesses and professionals [CONFIRMED]
  • 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: In force under Order HAC/1028/2026; date runs 24 months from entry into force
  • Short Notes / Practical Remarks: Announced VERI*FACTU alignment targets this date.

November 2028

Ireland

  • 01/11/2028 – e-Invoicing / e-Reporting – Phase 1: large corporates issue e-invoices and report domestic B2B data in near real time [UPDATED]
  • Implementation Date: 01/11/2028
  • Type of Mandatory Regime: Peppol 5-corner EN 16931 e-invoicing with reporting
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: VAT-registered businesses managed by Revenue’s Large Corporates Division, established or with a fixed establishment in Ireland
  • Thresholds / Exclusions: Approximately 2,400 businesses; PDFs and scans do not qualify
  • Legal Status: Draft law: Finance (No. 2) Bill 2026, published 19/10/2026; draft Peppol regulations published
  • Short Notes / Practical Remarks: Moved from government roadmap to legislative process.

Ireland

  • 01/11/2028 – e-Invoicing – All businesses must be able to receive structured e-invoices [NEW]
  • Implementation Date: 01/11/2028
  • Type of Mandatory Regime: EN 16931 receipt capability
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: All businesses in Ireland
  • Thresholds / Exclusions: None announced
  • Legal Status: Draft law: Finance (No. 2) Bill 2026
  • Short Notes / Practical Remarks: Receive-only businesses need not act yet; guidance will follow on the eInvoicing Hub.

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.

United Kingdom

  • 01/04/2029 – e-Invoicing – Mandatory e-invoicing for VAT invoices [UPDATED]
  • Implementation Date: 01/04/2029
  • Type of Mandatory Regime: Peppol 4-corner structured e-invoicing
  • Transaction Type Covered: B2B and B2G
  • Taxable Persons in Scope: VAT-registered businesses
  • Thresholds / Exclusions: Scope and exemptions to be confirmed per roadmap
  • Legal Status: Announced; HMRC/DBT implementation roadmap published 28/10/2026; legislation to follow
  • Short Notes / Practical Remarks: Exact start date now 01/04/2029; no real-time reporting at launch.

Spain

Ireland

  • 01/11/2029 – e-Invoicing / e-Reporting – Phase 2: VAT-registered businesses engaged in intra-EU B2B trade [UPDATED]
  • Implementation Date: 01/11/2029
  • Type of Mandatory Regime: Peppol 5-corner EN 16931 e-invoicing with reporting
  • Transaction Type Covered: Domestic B2B
  • Taxable Persons in Scope: VAT-registered businesses engaged in cross-border EU B2B trade
  • Thresholds / Exclusions: Population defined by intra-EU trading
  • Legal Status: Draft law: Finance (No. 2) Bill 2026
  • Short Notes / Practical Remarks: Replaces the previous “medium and small companies” description.

April 2030

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.

July 2030

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.

Germany

  • 01/07/2030 – e-Reporting / DRR – ViDA intra-EU reporting and planned domestic B2B reporting [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: Domestic system planned no earlier than 01/07/2030.

Ireland

  • 01/07/2030 – e-Invoicing / e-Reporting – Phase 3: ViDA requirements apply to cross-border EU B2B transactions [UPDATED]
  • Implementation Date: 01/07/2030
  • Type of Mandatory Regime: EN 16931 e-invoicing and digital reporting
  • Transaction Type Covered: Intra-EU B2B
  • Taxable Persons in Scope: Irish businesses trading cross-border in the EU
  • Thresholds / Exclusions: ViDA scope
  • Legal Status: Draft law: Finance (No. 2) Bill 2026, aligned with Directive (EU) 2025/516
  • Short Notes / Practical Remarks: Replaces the previous “micro companies” description, which is not in Revenue’s 2026 update.

Netherlands

  • 01/07/2030 – e-Invoicing – Mandatory B2B e-invoicing [UPDATED]
  • 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: Announced; ViDA single-registration act (Stb. 2026, 327) excludes e-invoicing, which requires a separate bill
  • Short Notes / Practical Remarks: No e-invoicing bill has yet been tabled.

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 [UPDATED]
  • 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: Announced (cabinet outline); separate bill required
  • Short Notes / Practical Remarks: Follows the 01/07/2030 e-invoicing start.

2035

European Union

Date to Be Confirmed

Estonia

Philippines

Qatar

Senegal

  • TBC – e-Invoicing – Wider e-invoicing rollout signalled in draft 2027 Finance Law [NEW]
  • Implementation Date: TBC
  • Type of Mandatory Regime: Structured e-invoicing via public portal or designated platform
  • Transaction Type Covered: B2B, B2G and B2C (planned)
  • Taxable Persons in Scope: Taxable persons
  • Thresholds / Exclusions: Detailed rules pending ministerial order or decree
  • Legal Status: Legal basis in 2025 Finance Law; implementing rules and date not published; 2027 Finance Bill before Parliament
  • Short Notes / Practical Remarks: Penalty framework exists, but no go-live date has been set.

Verification Exceptions and Unresolved Questions

  • Baseline: Previous edition dated 08/10/2026; review date 28/10/2026.
  • Greece digital delivery notes: No dedicated VATupdate.com article identified; the entry relies on the 30/09/2026 announcement as reported by a Greek software provider and should be checked against the AADE decision.
  • Poland: Sejm print 3245 was at first reading on 21/10/2026; check its adoption and publication before 31/12/2026.
  • Portugal: Both deferrals depend on the final budget vote on 24/11/2026; update the next edition accordingly.
  • United Kingdom: The roadmap was published on the review date; phasing and exemptions should be confirmed against the full text.
  • Spain: The 06/10/2027 and 06/10/2028 dates should be checked against the published text of Order HAC/1028/2026.
  • India: GSTN has opened a sandbox for reverse-charge self-invoice e-invoicing, but no production date has been announced; it is not listed.
  • Germany e-receipts: Link refers to the previous edition, as no newer VATupdate.com article was identified.

Verification Source Register

Worldwide baseline

Europe

European Union

Country-specific VATupdate.com articles

Official sources

 

 

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