Australia
Asia-Pacific- B2B
- Voluntary
No mandate.
- B2G
- Voluntary
Commonwealth agencies receive e-invoices via Peppol.
SystemPeppol (PINT A-NZ)
With BESITECOn request
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
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
Status for
Status
Region
Austria
EU- B2B
- Voluntary
No mandate.
- B2G
- Mandatory
Federal level since 1 Jan 2014.
SystemebInterface, Peppol BIS
With BESITECPeppoldirect via our access point
Belgium
EU- 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
EU- 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
EU- 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
EU- B2B
- Voluntary
No mandate.
- B2G
- Voluntary
Public buyers must accept e-invoices.
SystemISDOC, EN 16931
With BESITECOn request
Denmark
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- B2B
- Plannednot yet enacted
Mandate proposed from 2028, scope still open.
- B2G
- Mandatory
Since 1 Jul 2017.
SystemE.sąskaita, Peppol
With BESITECOn request
Luxembourg
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- 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
EU- B2B
- Planned
From 1 Jan 2028 for businesses established in Slovenia.
- B2G
- Mandatory
Since 1 Jan 2015.
Systeme-SLOG, Peppol
With BESITECOn request
Spain
EU- 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
EU- 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
No country matches these filters.
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.
Certified 
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.
