Regulatory intelligence for e-Invoicing, from research to go-live

e-Invoicing (electronic invoicing) is the exchange of invoices between suppliers and buyers in a structured electronic format. Unlike PDF invoices, e-invoices are machine-readable, so accounting systems can process them without manual data entry.

e-Invoice.app tracks e-invoicing mandates in 150+ countries on one schema: B2B, B2G and B2C status, start and phase dates, formats, the compliance model and penalties where they are published. Each country page names its official sources and shows the date it was last reviewed; the most recent review was on 26 October 2026. Changes are logged with their date on the news page.

As of 26 October 2026, 52 of the countries tracked here require B2B e-invoicing, including Italy, India, Mexico, Brazil, Turkey and Belgium. 33 are phasing it in, such as Saudi Arabia, Poland, Germany and France. 30 more have a planned mandate, such as Spain, United Arab Emirates and United Kingdom. Each country page gives the dates and who is in scope.

United Arab Emirates, 30 October 2026: Appointment deadline for revenue of AED 50m or more. Brazil, 1 November 2026: National-standard NFS-e mandatory for Simples Nacional ME and EPP. Chile, 1 November 2026: New dispatch guide and transport rules apply. China, 1 November 2026: Fuel retail deadline for real-time invoicing. Costa Rica, 1 November 2026: New version 4.4 codes mandatory. Dominican Republic, 1 November 2026: Large local and medium taxpayers move to e-CF only. 22 more countries have a key date in the next twelve months. The timeline lists every date by country and transaction type.

B2B e-invoicing covers invoices between businesses, B2G covers invoices to government and public sector bodies, and B2C covers invoices to consumers. Many countries mandate B2G first and extend the requirement to B2B later, so a country can have a different status for each.

Peppol is a set of specifications and a network of accredited access points for exchanging structured business documents such as invoices. A business connected through one access point can exchange e-invoices with any other Peppol participant, which is why several national mandates build on it.

ViDA (VAT in the Digital Age) is Council Directive (EU) 2025/516 of 11 March 2025. It lets EU member states require domestic e-invoicing without a derogation, and from 1 July 2030 it brings structured e-invoices and digital reporting for intra-EU B2B supplies. Member states that had a domestic real-time reporting obligation on 1 January 2024, or had been authorised or legislated for one before then, must align it with the ViDA rules by 1 January 2035.

Clearance models require the tax authority to validate an invoice before or as it is issued, as in Italy, India and Saudi Arabia. Real-time reporting models send invoice data to the tax authority as invoices are issued, without blocking them, as in France, Malaysia and South Korea. Centralised platform models route invoices through a government platform, as in Spain and China. Decentralised models, such as Peppol, route invoices through accredited providers on a four or five corner network, as in Belgium, United Arab Emirates and Singapore. Post-audit models let businesses exchange invoices freely, with the authority checking them afterwards, as in Germany.

Common formats include UBL (Universal Business Language), used by Peppol and many national systems; Factur-X and ZUGFeRD, hybrid PDF and XML formats used in France and Germany; XRechnung, a German standard; and FatturaPA in Italy. Each country page lists the formats its mandate accepts.

Penalties are set by each country and vary widely, from fines per invoice to the loss of input VAT deduction. Each country page lists the penalties its law sets, where they are published.

The UAE is phasing in e-invoicing through Accredited Service Providers on a five-corner model, and the pilot has run since July 2026. Businesses with annual revenue of AED 50 million or more must appoint a provider by 30 October 2026 and implement e-invoicing from 1 January 2027. Last reviewed 22 October 2026.

Saudi Arabia clears standard tax invoices through ZATCA's Fatoora platform and receives simplified invoices by report within 24 hours. Resident taxable persons have generated e-invoices since 4 December 2021, and integration arrives in waves: wave 25 covers revenues above SAR 187,500 and is due by 1 February 2027. Last reviewed 21 September 2026.

India requires GST-registered businesses whose aggregate turnover exceeded Rs 5 crore in any preceding financial year from 2017-18 to register B2B invoices on an Invoice Registration Portal, which returns an IRN and a signed QR code. B2C invoices are not reported, though large suppliers must include a Dynamic QR code. Last reviewed 13 October 2026.

Public sector suppliers have used Chorus Pro since 2020. Since 1 September 2026 every VAT-registered business must be able to receive e-invoices via an approved platform, and large and intermediate-sized enterprises must also issue them and report transaction data. SMEs and micro businesses follow on 1 September 2027. Last reviewed 4 October 2026.

Poland requires structured invoices through KSeF, the Ministry of Finance platform. Large taxpayers have issued in KSeF since 1 February 2026 and all others since 1 April 2026, though invoices outside KSeF are allowed until 31 December 2026 up to PLN 10,000 gross a month. A draft bill would defer KSeF penalties to 2028. Last reviewed 13 October 2026.

Germany's B2B mandate rests on its own law, the Wachstumschancengesetz of March 2024. The receive duty has applied since January 2025; issuing phases in by turnover in 2027 and 2028. XRechnung (pure XML) and ZUGFeRD (hybrid PDF and XML) both qualify. Federal B2G invoices go through OZG-RE, including via Peppol. Last reviewed 16 October 2026.

Malaysia validates invoices in near real time through MyInvois, run by the Inland Revenue Board (HASiL). Four turnover-based phases ran between August 2024 and January 2026, and those below RM3,000,000 are exempt from 1 September 2026. Fourth-phase businesses keep a penalty-free relaxation until 31 December 2027. Last reviewed 26 October 2026.

Compliance depends on where you sell, where you are established, the type of transaction (B2B, B2G or B2C), your turnover and your sector. Use the country pages to check the mandate, deadline and required format for each country you trade in. Where a country runs a clearance or real-time reporting model, you will usually need an accredited service provider before the deadline.