Country research
Electronic invoicing mandate overview
A searchable research table for locating country systems and official authorities. Dates and scope should always be confirmed with the linked authority.
| Country | Region | Status | System | Formats | Authority |
|---|---|---|---|---|---|
| Argentina | Americas | Mandatory | Comprobantes electrónicos, CAE / CAEA | Web service payloads / XML | ARCA (formerly AFIP) ↗ |
| Brazil | Americas | Mandatory | NF-e, NFS-e, CT-e | XML | Receita Federal / ENCAT / municipal authorities ↗ |
| Canada | Americas | Readiness framework | GST/HST invoice requirements; Peppol readiness | PDF, UBL / Peppol | Canada Revenue Agency ↗ |
| Chile | Americas | Mandatory | DTE | DTE XML | Servicio de Impuestos Internos ↗ |
| Colombia | Americas | Mandatory | DIAN electronic invoice | UBL 2.1 | DIAN ↗ |
| Costa Rica | Americas | Mandatory | Comprobantes electrónicos | XML | Ministerio de Hacienda ↗ |
| Dominican Republic | Americas | Phased rollout | e-CF | XML | Dirección General de Impuestos Internos ↗ |
| Ecuador | Americas | Mandatory | Comprobantes electrónicos | XML | Servicio de Rentas Internas ↗ |
| Guatemala | Americas | Mandatory | FEL | XML | Superintendencia de Administración Tributaria ↗ |
| Mexico | Americas | Mandatory | CFDI 4.0 | CFDI XML | Servicio de Administración Tributaria ↗ |
| Panama | Americas | Phased rollout | Factura Electrónica de Panamá | XML | Dirección General de Ingresos ↗ |
| Peru | Americas | Mandatory | CPE electronic documents | UBL 2.1 XML | SUNAT ↗ |
| United States | Americas | Readiness framework | No single national clearance format; Peppol and B2G pilots | PDF, UBL / Peppol where adopted | Internal Revenue Service / federal and state authorities ↗ |
| Uruguay | Americas | Mandatory | CFE | XML | Dirección General Impositiva ↗ |
| Australia | Asia-Pacific | Voluntary | A-NZ Peppol PINT | PINT A-NZ / UBL | Australian Taxation Office / Australian Peppol Authority ↗ |
| India | Asia-Pacific | Mandatory | GST e-Invoice / IRN | JSON / signed QR | Goods and Services Tax Network ↗ |
| Indonesia | Asia-Pacific | Mandatory | Coretax / e-Faktur | XML / API | Direktorat Jenderal Pajak ↗ |
| Japan | Asia-Pacific | Voluntary | JP PINT | PINT-JP / UBL | Digital Agency / Peppol Authority Japan ↗ |
| Malaysia | Asia-Pacific | Phased rollout | MyInvois | UBL 2.1 XML / JSON | Inland Revenue Board of Malaysia ↗ |
| New Zealand | Asia-Pacific | Voluntary | A-NZ Peppol PINT | PINT A-NZ / UBL | New Zealand Peppol Authority ↗ |
| Philippines | Asia-Pacific | Phased rollout | EIS / electronic invoicing and sales reporting | JSON / XML | Bureau of Internal Revenue ↗ |
| Singapore | Asia-Pacific | Phased rollout | InvoiceNow / Peppol PINT | PINT-SG / UBL | Inland Revenue Authority of Singapore / IMDA ↗ |
| South Korea | Asia-Pacific | Mandatory | Electronic tax invoice | Structured tax data / API | National Tax Service ↗ |
| Taiwan | Asia-Pacific | Mandatory | eGUI / electronic invoice | XML / API / QR | Ministry of Finance e-Invoice Platform ↗ |
| Thailand | Asia-Pacific | Voluntary | e-Tax Invoice & e-Receipt | XML / digital signature | Revenue Department ↗ |
| Vietnam | Asia-Pacific | Mandatory | Hóa đơn điện tử | XML | General Department of Taxation ↗ |
| Austria | Europe | Public-sector requirement | ebInterface, Peppol BIS Billing | ebInterface, UBL | Bundesministerium für Finanzen / e-Rechnung.gv.at ↗ |
| Belgium | Europe | Mandatory | Peppol BIS Billing, Belgian CIUS | UBL | Belgian e-invoicing programme ↗ |
| Bulgaria | Europe | Public-sector requirement | EN 16931 / Peppol B2G | UBL | National Revenue Agency ↗ |
| Croatia | Europe | Phased rollout | eRačun / Fiscalization 2.0 | UBL / Croatian CIUS | Porezna uprava ↗ |
| Cyprus | Europe | Public-sector requirement | EN 16931 / Peppol | UBL | Treasury of the Republic of Cyprus ↗ |
| Czechia | Europe | Public-sector requirement | ISDOC, EN 16931 / Peppol | ISDOC, UBL | Ministerstvo financí České republiky ↗ |
| Denmark | Europe | Public-sector requirement | OIOUBL, Peppol BIS Billing | OIOUBL, UBL | NemHandel / Erhvervsstyrelsen ↗ |
| Estonia | Europe | Public-sector requirement | Estonian e-invoice, Peppol | Estonian XML, UBL | Estonian Tax and Customs Board ↗ |
| Finland | Europe | Mature adoption | Finvoice, TEAPPSXML, Peppol | Finvoice, TEAPPSXML, UBL | Valtiokonttori ↗ |
| France | Europe | Phased rollout | Factur-X, UBL, CII | Factur-X, UBL, CII | Direction générale des Finances publiques ↗ |
| Germany | Europe | Phased rollout | XRechnung, ZUGFeRD / Factur-X | EN 16931, UBL, CII | Bundesministerium der Finanzen ↗ |
| Greece | Europe | Reporting or clearance | myDATA, Peppol B2G | XML / UBL | Ανεξάρτητη Αρχή Δημοσίων Εσόδων ↗ |
| Hungary | Europe | Reporting or clearance | Online Számla | NAV XML | Nemzeti Adó- és Vámhivatal ↗ |
| Iceland | Europe | Public-sector requirement | Peppol BIS Billing | UBL | Fjársýsla ríkisins ↗ |
| Ireland | Europe | Public-sector requirement | Peppol BIS Billing | UBL | Office of Government Procurement ↗ |
| Italy | Europe | Mandatory | FatturaPA / Sistema di Interscambio | FatturaPA XML | Agenzia delle Entrate / FatturaPA ↗ |
| Latvia | Europe | Phased rollout | Latvian e-invoice / Peppol | UBL | Valsts ieņēmumu dienests ↗ |
| Liechtenstein | Europe | Readiness framework | EN 16931 / Peppol readiness | UBL | Liechtenstein National Administration ↗ |
| Lithuania | Europe | Public-sector requirement | SABIS, Peppol BIS Billing | UBL | State Tax Inspectorate / SABIS ↗ |
| Luxembourg | Europe | Public-sector requirement | Peppol BIS Billing | UBL | Guichet.lu / Ministry of Digitalisation ↗ |
| Malta | Europe | Public-sector requirement | Peppol / EN 16931 | UBL | Ministry for Finance / Malta Information Technology Agency ↗ |
| Netherlands | Europe | Public-sector requirement | NLCIUS, Peppol BIS Billing | UBL | Rijksoverheid / Nederlandse Peppolautoriteit ↗ |
| Norway | Europe | Public-sector requirement | EHF, Peppol BIS Billing | UBL | DFØ / Anskaffelser.no ↗ |
| Poland | Europe | Mandatory | KSeF FA(3) | FA(3) XML | Krajowa Administracja Skarbowa ↗ |
| Portugal | Europe | Developing programme | CIUS-PT, SAF-T(PT), QR / ATCUD | UBL, SAF-T | Autoridade Tributária e Aduaneira ↗ |
| Romania | Europe | Mandatory | RO e-Factura / RO_CIUS | UBL | Ministerul Finanțelor / ANAF ↗ |
| Serbia | Europe | Mandatory | SEF electronic invoicing | UBL | Ministry of Finance / SEF ↗ |
| Slovakia | Europe | Phased rollout | IS EFA / Peppol | UBL | Finančná správa Slovenskej republiky ↗ |
| Slovenia | Europe | Public-sector requirement | e-SLOG, Peppol | e-SLOG, UBL | Finančna uprava Republike Slovenije ↗ |
| Spain | Europe | Phased rollout | Facturae, VERI*FACTU, SII | Facturae XML, billing records | Agencia Tributaria ↗ |
| Sweden | Europe | Public-sector requirement | Peppol BIS Billing, Svefaktura | UBL | DIGG ↗ |
| Switzerland | Europe | Public-sector requirement | Swiss QR-bill, eBill, Peppol | QR-bill, UBL | Eidgenössische Finanzverwaltung ↗ |
| Turkey | Europe | Mandatory | e-Fatura, e-Arşiv, e-İrsaliye | UBL-TR | Gelir İdaresi Başkanlığı ↗ |
| United Kingdom | Europe | Developing programme | Peppol in public sector; future VAT e-invoicing | UBL / Peppol | HM Revenue & Customs / Cabinet Office ↗ |
| Bahrain | Middle East & Africa | Readiness framework | VAT invoice requirements | PDF / structured readiness | National Bureau for Revenue ↗ |
| Egypt | Middle East & Africa | Mandatory | Egypt eInvoice / eReceipt | JSON / XML | Egyptian Tax Authority ↗ |
| Israel | Middle East & Africa | Phased rollout | Israel Invoices / allocation numbers | API / structured reporting | Israel Tax Authority ↗ |
| Jordan | Middle East & Africa | Phased rollout | JoFotara | XML / portal records | Income and Sales Tax Department ↗ |
| Kenya | Middle East & Africa | Mandatory | eTIMS | API / structured fiscal data | Kenya Revenue Authority ↗ |
| Kuwait | Middle East & Africa | Readiness framework | Tax invoice requirements; e-invoicing readiness | PDF / structured readiness | Ministry of Finance / tax authorities ↗ |
| Morocco | Middle East & Africa | Readiness framework | Tax invoice requirements; digital transition | PDF / structured readiness | Direction Générale des Impôts ↗ |
| Nigeria | Middle East & Africa | Developing programme | Merchant-Buyer Solution / e-invoicing | Structured tax data | Nigeria Revenue Service ↗ |
| Oman | Middle East & Africa | Phased rollout | Fawtara | Peppol PINT / UBL | Oman Tax Authority ↗ |
| Qatar | Middle East & Africa | Readiness framework | Tax invoice requirements; e-invoicing readiness | PDF / structured readiness | General Tax Authority ↗ |
| Rwanda | Middle East & Africa | Mandatory | Electronic Billing Machine / EBM | Structured fiscal data | Rwanda Revenue Authority ↗ |
| Saudi Arabia | Middle East & Africa | Phased rollout | FATOORA | UBL 2.1 with ZATCA extensions | Zakat, Tax and Customs Authority ↗ |
| South Africa | Middle East & Africa | Readiness framework | VAT invoice requirements; e-invoicing readiness | PDF / UBL readiness | South African Revenue Service ↗ |
| United Arab Emirates | Middle East & Africa | Phased rollout | UAE eInvoicing / Peppol PINT | PINT-AE / UBL | Federal Tax Authority / Ministry of Finance ↗ |
This overview is technical research, not legal or tax advice. A mandate may vary by transaction type, taxpayer class, turnover, buyer type and implementation wave.