E-invoicing worldwide

E-invoicing mandates by country

Where e-invoicing is already mandatory, when it is coming and which system it runs on. 38 countries at a glance for businesses that invoice across borders. For Peppol authorities and document types by country, see Peppol worldwide.

countries covered: 38
with a B2B mandate: 12
with a B2B mandate planned: 14

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As of 22 Oct 2026

B2B status

MandatoryPlannedE-reportingVoluntaryNot coveredClick a country for details

ViDA

EU-wide from 1 Jul 2030

Under ViDA, e-invoicing and digital reporting become mandatory for cross-border B2B supplies within the EU. Recapitulative statements are dropped for these supplies. Existing national systems must be aligned by 2035.

All countries in detail

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Status for

Status

Region

38 countries

Australia

Asia-Pacific

B2B: Voluntary
No mandate.
B2G: Voluntary
Commonwealth agencies receive e-invoices via Peppol.

SystemPeppol (PINT A-NZ)

With BESITECOn request

Austria

B2B: Voluntary
No mandate.
B2G: Mandatory
Federal level since 1 Jan 2014.

SystemebInterface, Peppol BIS

With BESITECPeppoldirect via our access point

Belgium

B2B: Mandatory
Since 1 Jan 2026 for businesses established in Belgium, via Peppol. E-reporting planned from 2028.
B2G: Mandatory
For all federal public contracts since 2024.

SystemPeppol BIS Billing 3.0

With BESITECPeppoldirect via our access point

Bulgaria

B2B: Plannednot yet enacted
Clearance model from 1 Jan 2028 in draft.
B2G: Voluntary
Public buyers must accept e-invoices.

SystemNational platform, planned

With BESITECOn request

Croatia

B2B: Mandatory
Since 1 Jan 2026 for VAT-registered businesses, with fiscalisation. From 1 Jan 2027 also for non-VAT-registered taxpayers.
B2G: Mandatory
Since 2019.

SystemFiscalisation 2.0, UBL 2.1 via information intermediaries

With BESITECOn request

Czechia

B2B: Voluntary
No mandate.
B2G: Voluntary
Public buyers must accept e-invoices.

SystemISDOC, EN 16931

With BESITECOn request

Denmark

B2B: Voluntary
From 1 Mar 2027, e-invoicing via NemHandel becomes the default in registered bookkeeping systems. Sending remains voluntary.
B2G: Mandatory
Since 2005.

SystemNemHandel, OIOUBL, Peppol BIS

With BESITECPeppoldirect via our access point

Estonia

B2B: Plannednot yet enacted
Since 1 Jul 2025, buyers can demand e-invoices. A general mandate has been announced for 2027.
B2G: Mandatory
Since 1 Jul 2019.

SystemEN 16931 via e-invoice operators

With BESITECOn request

Finland

B2B: Voluntary
Businesses can require e-invoices from suppliers, except from micro businesses with turnover up to EUR 10,000.
B2G: Mandatory
Since 1 Apr 2020 at the authority’s request.

SystemFinvoice, Peppol BIS

With BESITECPeppoldirect via our access point

France

B2B: Mandatory
Since 1 Sep 2026 all businesses must receive e-invoices, large and mid-sized ones must also issue them. SMEs and micro businesses issue from 1 Sep 2027. E-reporting follows the same timeline.
B2G: Mandatory
Since 2020 for all suppliers, via Chorus Pro.

SystemApproved platforms, Factur-X, UBL, CII

With BESITECPlatform connection

Germany

B2B: Mandatory
Receiving since 1 Jan 2025. Issuing from 1 Jan 2027 for prior-year turnover above EUR 800,000, from 1 Jan 2028 for all. EDI remains permitted if the invoice data maps to EN 16931.
B2G: Mandatory
Federal level since 27 Nov 2020, federal states with their own deadlines.

SystemXRechnung, ZUGFeRD, Peppol, EDI

With BESITECXRechnungZUGFeRDPeppolEDIFACT

Greece

B2B: Mandatory
Since 2 Mar 2026 for turnover above EUR 1m (2023), from 2 Nov 2026 for all others. Transition period until 31 Jan 2027.
B2G: Mandatory
Phased in since 2023, via Peppol.

SystemmyDATA via certified providers

With BESITECOn request

Hungary

B2B: E-reporting
All invoice data is reported to the tax authority NAV in real time. There is no e-invoicing mandate.
B2G: Voluntary
Public buyers must accept e-invoices.

SystemOnline Számla (NAV)

With BESITECOn request

Ireland

B2B: Plannednot yet enacted
From November 2028 for large corporates, from November 2029 for all businesses trading B2B within the EU. Revenue roadmap, legislation to follow.
B2G: Voluntary
Public buyers must accept e-invoices.

SystemEN 16931, Peppol

With BESITECPeppoldirect via our access point

Italy

B2B: Mandatory
Since 1 Jan 2019, B2C included. All invoices go through SdI.
B2G: Mandatory
Since 2015.

SystemSdI, FatturaPA

With BESITECPlatform connection

Japan

Asia-Pacific

B2B: Voluntary
No mandate. Peppol (JP PINT) is the national standard.
B2G: Voluntary
No mandate.

SystemPeppol (JP PINT)

With BESITECOn request

Latvia

B2B: Planned
From 1 Jan 2028, with reporting to the tax authority VID.
B2G: Mandatory
Since 1 Jan 2025.

SystemPeppol, eAddress

With BESITECOn request

Lithuania

B2B: Plannednot yet enacted
Mandate proposed from 2028, scope still open.
B2G: Mandatory
Since 1 Jul 2017.

SystemE.sąskaita, Peppol

With BESITECOn request

Luxembourg

B2B: Plannednot yet enacted
Draft bill. Receiving from 1 Jan 2028, issuing from 1 Jul 2028 for large and medium businesses, from 1 Jan 2029 for all.
B2G: Mandatory
Since 2023 for all suppliers.

SystemPeppol BIS

With BESITECPeppoldirect via our access point

Malaysia

Asia-Pacific

B2B: Mandatory
Phased in since 1 Aug 2024 via MyInvois, B2C included. Small businesses below the turnover threshold are exempt.
B2G: Mandatory
Same as B2B.

SystemMyInvois (LHDN), clearance

With BESITECOn request

Netherlands

B2B: Plannednot yet enacted
Mandate planned from 1 Jul 2030, e-reporting from 2031. Legislation in preparation.
B2G: Mandatory
For central government since 2017.

SystemPeppol BIS, SI-UBL

With BESITECPeppoldirect via our access point

New Zealand

Asia-Pacific

B2B: Voluntary
No mandate.
B2G: Planned
Large suppliers to in-scope agencies from 1 Jan 2027.

SystemPeppol (PINT A-NZ)

With BESITECOn request

Norway

Europe

B2B: Planned
From 1 Jan 2027 issuing to recipients able to receive e-invoices. From 1 Jan 2030 all businesses must be able to receive.
B2G: Mandatory
Since 2019.

SystemEHF, Peppol BIS

With BESITECPeppoldirect via our access point

Oman

Middle East

B2B: Planned
From 1 Apr 2027 for supplies above OMR 5m, from 1 Oct 2027 for all others. Voluntary start since August 2026.
B2G: Plannednot yet enacted
Proposed for February 2028.

SystemFawtara, Peppol

With BESITECOn request

Poland

B2B: Mandatory
KSeF since 1 Feb 2026 for large businesses, since 1 Apr 2026 for all others. Very small sellers follow from 1 Jan 2027.
B2G: Mandatory
Via KSeF, same as B2B.

SystemKSeF, FA(3)

With BESITECPlatform connection

Portugal

B2B: E-reporting
Certified software, ATCUD and QR code, invoice data is reported to the tax authority. PDF invoices need a qualified signature from 1 Jan 2027.
B2G: Mandatory
Phased in, large businesses since 2021.

SystemCIUS-PT, SAF-T (PT)

With BESITECOn request

Romania

B2B: Mandatory
Since 1 Jan 2024 via RO e-Factura, B2C included since 2025.
B2G: Mandatory
Since 1 Jul 2022.

SystemRO e-Factura, CIUS-RO

With BESITECOn request

Saudi Arabia

Middle East

B2B: Mandatory
E-invoices since 4 Dec 2021, clearance via FATOORA rolled out in waves since 2023.
B2G: Mandatory
Same as B2B.

SystemFATOORA (ZATCA), UBL 2.1

With BESITECOn request

Serbia

Europe

B2B: Mandatory
Since 1 Jan 2023 via the government platform SEF.
B2G: Mandatory
Since 1 May 2022.

SystemSEF, UBL 2.1

With BESITECOn request

Singapore

Asia-Pacific

B2B: E-reporting
Invoice data goes to the tax authority IRAS via InvoiceNow. Already required for new voluntary GST registrants, phased in for all from 1 Apr 2028 to 2031.
B2G: Voluntary
Government agencies receive via InvoiceNow.

SystemInvoiceNow, Peppol (PINT SG)

With BESITECOn request

Slovakia

B2B: Planned
From 1 Jan 2027 for domestic supplies, with real-time reporting. Cross-border from 2030.
B2G: Planned
From 1 Jan 2027, same as B2B.

SystemPeppol via certified providers

With BESITECOn request

Slovenia

B2B: Planned
From 1 Jan 2028 for businesses established in Slovenia.
B2G: Mandatory
Since 1 Jan 2015.

Systeme-SLOG, Peppol

With BESITECOn request

Spain

B2B: Planned
From 6 Oct 2027 for turnover above EUR 8m, from 6 Oct 2028 for all others. VERI*FACTU applies from 2027 under current law, a postponement to October 2028 has been announced.
B2G: Mandatory
Since 2015 via FACe.

SystemPrivate platforms and AEAT solution

With BESITECPlatform connection

Sweden

B2B: Voluntary
No mandate.
B2G: Mandatory
Since 1 Apr 2019.

SystemPeppol BIS

With BESITECPeppoldirect via our access point

Switzerland

Europe

B2B: Voluntary
No mandate.
B2G: Mandatory
Federal administration since 2016 for contracts from CHF 5,000.

SystemVia e-invoicing networks

With BESITECOn request

Türkiye

Europe

B2B: Mandatory
e-Fatura above a turnover threshold and for certain sectors, phased in since 2014.
B2G: Mandatory
For suppliers subject to e-Fatura, same as B2B.

Systeme-Fatura, e-Arşiv (GİB)

With BESITECOn request

United Arab Emirates

Middle East

B2B: Planned
From 1 Jan 2027 for revenue of AED 50m or more, from 1 Jul 2027 for all others. Pilot phase since 1 Jul 2026.
B2G: Planned
Government entities from 1 Oct 2027.

SystemPeppol (PINT AE) via accredited providers

With BESITECOn request

United Kingdom

Europe

B2B: Plannednot yet enacted
Announced for all VAT invoices from April 2029, legislation to follow.
B2G: Plannednot yet enacted
From April 2029, same as B2B. Until then, public buyers must accept e-invoices.

SystemModel to be defined

With BESITECOn request

Frequently asked questions

Does a mandate abroad apply to my company?

Usually only if you are established in that country or have a branch there. With a subsidiary, a fixed establishment or a local VAT registration, check the rules carefully. Either way, customers abroad increasingly ask for e-invoices because they are switching themselves.

What is the difference between Peppol and clearance?

In the Peppol network, invoices travel directly from access point to access point, for example in Belgium or Scandinavia. In clearance countries, a government platform checks every invoice before it takes effect, for example KSeF in Poland or SdI in Italy. Countries with e-reporting also require the invoice data to be sent to the tax authority. BESITEC is a certified Peppol Access Point. More about Peppol

Can I keep using EDI?

In Germany, yes, if the invoice data maps to EN 16931. In countries with a government platform, the invoice has to go through that platform. BESITEC converts the data from your ERP or EDI system in the background.

Invoicing abroad? We find the right route.

Peppol, EDI or a national platform. We check how your invoices reach your customers and put it in place, with one dedicated contact from the first call to go-live.

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As of 22 Oct 2026. All information without guarantee and not tax or legal advice. The publications of the respective tax authorities prevail. Dates marked not yet enacted are based on drafts or announcements.