Last verified 2 August 2026
Global mandate calendar
A source-linked overview of country systems. Dates and legal scope should always be confirmed with the competent authority.
| Country | Status | System | Authority |
|---|---|---|---|
| Argentina | Mandatory structured or fiscal e-invoicing system | Comprobantes electrónicos, CAE / CAEA | ARCA (formerly AFIP) ↗ |
| Brazil | Mandatory structured or fiscal e-invoicing system | NF-e, NFS-e, CT-e | Receita Federal / ENCAT / municipal authorities ↗ |
| Canada | Invoice completeness and e-invoicing readiness | GST/HST invoice requirements; Peppol readiness | Canada Revenue Agency ↗ |
| Chile | Mandatory structured or fiscal e-invoicing system | DTE | Servicio de Impuestos Internos ↗ |
| Colombia | Mandatory structured or fiscal e-invoicing system | DIAN electronic invoice | DIAN ↗ |
| Costa Rica | Mandatory structured or fiscal e-invoicing system | Comprobantes electrónicos | Ministerio de Hacienda ↗ |
| Dominican Republic | Phased mandate or active rollout | e-CF | Dirección General de Impuestos Internos ↗ |
| Ecuador | Mandatory structured or fiscal e-invoicing system | Comprobantes electrónicos | Servicio de Rentas Internas ↗ |
| Guatemala | Mandatory structured or fiscal e-invoicing system | FEL | Superintendencia de Administración Tributaria ↗ |
| Mexico | Mandatory structured or fiscal e-invoicing system | CFDI 4.0 | Servicio de Administración Tributaria ↗ |
| Panama | Phased mandate or active rollout | Factura Electrónica de Panamá | Dirección General de Ingresos ↗ |
| Peru | Mandatory structured or fiscal e-invoicing system | CPE electronic documents | SUNAT ↗ |
| United States | Invoice completeness and e-invoicing readiness | No single national clearance format; Peppol and B2G pilots | Internal Revenue Service / federal and state authorities ↗ |
| Uruguay | Mandatory structured or fiscal e-invoicing system | CFE | Dirección General Impositiva ↗ |
| Australia | Voluntary or incentive-led structured e-invoicing | A-NZ Peppol PINT | Australian Taxation Office / Australian Peppol Authority ↗ |
| India | Mandatory structured or fiscal e-invoicing system | GST e-Invoice / IRN | Goods and Services Tax Network ↗ |
| Indonesia | Mandatory structured or fiscal e-invoicing system | Coretax / e-Faktur | Direktorat Jenderal Pajak ↗ |
| Japan | Voluntary or incentive-led structured e-invoicing | JP PINT | Digital Agency / Peppol Authority Japan ↗ |
| Malaysia | Phased mandate or active rollout | MyInvois | Inland Revenue Board of Malaysia ↗ |
| New Zealand | Voluntary or incentive-led structured e-invoicing | A-NZ Peppol PINT | New Zealand Peppol Authority ↗ |
| Philippines | Phased mandate or active rollout | EIS / electronic invoicing and sales reporting | Bureau of Internal Revenue ↗ |
| Singapore | Phased mandate or active rollout | InvoiceNow / Peppol PINT | Inland Revenue Authority of Singapore / IMDA ↗ |
| South Korea | Mandatory structured or fiscal e-invoicing system | Electronic tax invoice | National Tax Service ↗ |
| Taiwan | Mandatory structured or fiscal e-invoicing system | eGUI / electronic invoice | Ministry of Finance e-Invoice Platform ↗ |
| Thailand | Voluntary or incentive-led structured e-invoicing | e-Tax Invoice & e-Receipt | Revenue Department ↗ |
| Vietnam | Mandatory structured or fiscal e-invoicing system | Hóa đơn điện tử | General Department of Taxation ↗ |
| Austria | Public-sector / B2G requirement | ebInterface, Peppol BIS Billing | Bundesministerium für Finanzen / e-Rechnung.gv.at ↗ |
| Belgium | Mandatory structured or fiscal e-invoicing system | Peppol BIS Billing, Belgian CIUS | Belgian e-invoicing programme ↗ |
| Bulgaria | Public-sector / B2G requirement | EN 16931 / Peppol B2G | National Revenue Agency ↗ |
| Croatia | Phased mandate or active rollout | eRačun / Fiscalization 2.0 | Porezna uprava ↗ |
| Cyprus | Public-sector / B2G requirement | EN 16931 / Peppol | Treasury of the Republic of Cyprus ↗ |
| Czechia | Public-sector / B2G requirement | ISDOC, EN 16931 / Peppol | Ministerstvo financí České republiky ↗ |
| Denmark | Public-sector / B2G requirement | OIOUBL, Peppol BIS Billing | NemHandel / Erhvervsstyrelsen ↗ |
| Estonia | Public-sector / B2G requirement | Estonian e-invoice, Peppol | Estonian Tax and Customs Board ↗ |
| Finland | Mature high-adoption e-invoicing market | Finvoice, TEAPPSXML, Peppol | Valtiokonttori ↗ |
| France | Phased mandate or active rollout | Factur-X, UBL, CII | Direction générale des Finances publiques ↗ |
| Germany | Phased mandate or active rollout | XRechnung, ZUGFeRD / Factur-X | Bundesministerium der Finanzen ↗ |
| Greece | Digital tax reporting or clearance-focused system | myDATA, Peppol B2G | Ανεξάρτητη Αρχή Δημοσίων Εσόδων ↗ |
| Hungary | Digital tax reporting or clearance-focused system | Online Számla | Nemzeti Adó- és Vámhivatal ↗ |
| Iceland | Public-sector / B2G requirement | Peppol BIS Billing | Fjársýsla ríkisins ↗ |
| Ireland | Public-sector / B2G requirement | Peppol BIS Billing | Office of Government Procurement ↗ |
| Italy | Mandatory structured or fiscal e-invoicing system | FatturaPA / Sistema di Interscambio | Agenzia delle Entrate / FatturaPA ↗ |
| Latvia | Phased mandate or active rollout | Latvian e-invoice / Peppol | Valsts ieņēmumu dienests ↗ |
| Liechtenstein | Invoice completeness and e-invoicing readiness | EN 16931 / Peppol readiness | Liechtenstein National Administration ↗ |
| Lithuania | Public-sector / B2G requirement | SABIS, Peppol BIS Billing | State Tax Inspectorate / SABIS ↗ |
| Luxembourg | Public-sector / B2G requirement | Peppol BIS Billing | Guichet.lu / Ministry of Digitalisation ↗ |
| Malta | Public-sector / B2G requirement | Peppol / EN 16931 | Ministry for Finance / Malta Information Technology Agency ↗ |
| Netherlands | Public-sector / B2G requirement | NLCIUS, Peppol BIS Billing | Rijksoverheid / Nederlandse Peppolautoriteit ↗ |
| Norway | Public-sector / B2G requirement | EHF, Peppol BIS Billing | DFØ / Anskaffelser.no ↗ |
| Poland | Mandatory structured or fiscal e-invoicing system | KSeF FA(3) | Krajowa Administracja Skarbowa ↗ |
| Portugal | Developing mandate or implementation programme | CIUS-PT, SAF-T(PT), QR / ATCUD | Autoridade Tributária e Aduaneira ↗ |
| Romania | Mandatory structured or fiscal e-invoicing system | RO e-Factura / RO_CIUS | Ministerul Finanțelor / ANAF ↗ |
| Serbia | Mandatory structured or fiscal e-invoicing system | SEF electronic invoicing | Ministry of Finance / SEF ↗ |
| Slovakia | Phased mandate or active rollout | IS EFA / Peppol | Finančná správa Slovenskej republiky ↗ |
| Slovenia | Public-sector / B2G requirement | e-SLOG, Peppol | Finančna uprava Republike Slovenije ↗ |
| Spain | Phased mandate or active rollout | Facturae, VERI*FACTU, SII | Agencia Tributaria ↗ |
| Sweden | Public-sector / B2G requirement | Peppol BIS Billing, Svefaktura | DIGG ↗ |
| Switzerland | Public-sector / B2G requirement | Swiss QR-bill, eBill, Peppol | Eidgenössische Finanzverwaltung ↗ |
| Turkey | Mandatory structured or fiscal e-invoicing system | e-Fatura, e-Arşiv, e-İrsaliye | Gelir İdaresi Başkanlığı ↗ |
| United Kingdom | Developing mandate or implementation programme | Peppol in public sector; future VAT e-invoicing | HM Revenue & Customs / Cabinet Office ↗ |
| Bahrain | Invoice completeness and e-invoicing readiness | VAT invoice requirements | National Bureau for Revenue ↗ |
| Egypt | Mandatory structured or fiscal e-invoicing system | Egypt eInvoice / eReceipt | Egyptian Tax Authority ↗ |
| Israel | Phased mandate or active rollout | Israel Invoices / allocation numbers | Israel Tax Authority ↗ |
| Jordan | Phased mandate or active rollout | JoFotara | Income and Sales Tax Department ↗ |
| Kenya | Mandatory structured or fiscal e-invoicing system | eTIMS | Kenya Revenue Authority ↗ |
| Kuwait | Invoice completeness and e-invoicing readiness | Tax invoice requirements; e-invoicing readiness | Ministry of Finance / tax authorities ↗ |
| Morocco | Invoice completeness and e-invoicing readiness | Tax invoice requirements; digital transition | Direction Générale des Impôts ↗ |
| Nigeria | Developing mandate or implementation programme | Merchant-Buyer Solution / e-invoicing | Nigeria Revenue Service ↗ |
| Oman | Phased mandate or active rollout | Fawtara | Oman Tax Authority ↗ |
| Qatar | Invoice completeness and e-invoicing readiness | Tax invoice requirements; e-invoicing readiness | General Tax Authority ↗ |
| Rwanda | Mandatory structured or fiscal e-invoicing system | Electronic Billing Machine / EBM | Rwanda Revenue Authority ↗ |
| Saudi Arabia | Phased mandate or active rollout | FATOORA | Zakat, Tax and Customs Authority ↗ |
| South Africa | Invoice completeness and e-invoicing readiness | VAT invoice requirements; e-invoicing readiness | South African Revenue Service ↗ |
| United Arab Emirates | Phased mandate or active rollout | UAE eInvoicing / Peppol PINT | Federal Tax Authority / Ministry of Finance ↗ |