Introduction
In 2023, Italy’s e-invoicing mandate slashed its VAT gap by 3.5%, saving billions in tax revenue. This success story underscores a global shift: by 2025, over 80 countries have implemented or announced e-invoicing mandates to combat tax evasion, streamline processes, and boost revenue collection. E-invoicing, digital creation, exchange, and processing of invoices in structured formats like XML or UBL, enables real-time tax compliance and reporting through centralized platforms. For businesses, adapting to these mandates is critical to avoid penalties, ensure interoperability, and seize operational efficiencies. This article explores e-invoicing adoption across continents, detailing implementation timelines, requirements, and reporting obligations as of September 2025.
Why E-Invoicing Matters for Businesses
E-invoicing is more than a regulatory requirement, it’s a strategic opportunity. Non-compliance risks severe penalties, disrupted operations, and reputational damage, while adoption offers:
- Efficiency: Automates invoice processing, cutting costs by up to 60% compared to paper-based systems.
- Compliance: Ensures adherence to diverse global tax rules, reducing audit risks.
- Fraud Reduction: Real-time validation minimizes errors and tax evasion.
- Competitive Edge: Streamlined processes enhance customer trust and operational agility.
Actionable Steps for Businesses:
- Assess local mandates and timelines for each operating region.
- Integrate e-invoicing into ERP systems using certified software.
- Partner with compliance providers for seamless multi-country operations.
E-Invoicing Across the Globe
Below, we detail e-invoicing adoption by continent, focusing on key countries, implementation dates, mandatory requirements, and reporting obligations.
Europe
Europe leads e-invoicing adoption, driven by the PEPPOL network and EU standards like EN 16931. The VAT in the Digital Age (ViDA) initiative targets harmonized digital reporting by 2030–2035, mandating structured formats for cross-border transactions.
| Country | Implementation Date | Status and Requirements | Reporting Obligations |
| Italy | 2015 (B2G); 2019 (B2B/B2C) | Mandatory for all B2B/B2C via SdI platform; includes micro-businesses (<€25,000 revenue) by 2025. Format: FatturaPA XML. Clearance model with government validation. | Real-time submission; invoices validated and delivered via portal. B2C e-invoicing banned for healthcare providers since June 2025. |
| France | September 2026 (B2B/B2C) | Mandatory via public portal (PPF); phased rollout. Formats: UBL, CII, Factur-X. Requires certified private platforms (PDPs). | Transaction data e-reporting; no direct supplier-buyer exchange without PDP. |
| Germany | January 2025 (reception); 2027–2028 (sending) | Mandatory B2B reception; sending phased by turnover (>€800,000 from 2027). Formats: XRechnung (B2G), ZUGFeRD. No central portal. | No additional integrity checks beyond VAT directive. |
| Poland | February 2026 (B2B) | Mandatory via KSeF portal; XML format. No invoice validation/delivery. | Real-time reporting; ongoing consultations for updates. |
| Belgium | January 2026 (B2B) | Mandatory; recommends PEPPOL BIS format. No central portal initially. | E-reporting integration planned. |
| Spain | January 2026 (software); 2027 (B2B pre-clearance) | Mandatory certified software (VERI*FACTU); supplements SII reporting. B2B e-invoices for all. | Live invoice/book reporting via SII; pre-clearance for B2B. |
| Romania | July 2024 (initial); October 2025 (expansion) | Mandatory; expands to B2C. | Real-time B2B e-reporting from ERP systems. |
| Greece | September 2025 (B2G); January 2027 (B2B) | Based on myDATA; mandatory for B2G. | Real-time invoice/accounting data; e-waybills for select transactions. |
| Hungary | July 2018 (RTIR); January 2024 (eVAT) | Mandatory B2B live reporting (RTIR); no pre-clearance. | Pre-filled VAT returns; mandatory for energy traders from July 2025. |
| Croatia | January 2026 (B2B VAT); 2027 (non-VAT) | Mandatory B2B e-invoicing. | Integration with tax platform. |
| Estonia | July 2025 (buyer’s choice); 2027 (supplier option) | Buyers can require e-invoices; suppliers must offer option. | No mandatory reporting beyond buyer’s request. |
| Latvia | January 2028 (B2B) | Mandatory via PEPPOL. | Digital reporting alignment. |
| Norway | January 2028 (sending); 2030 (receiving) | Proposed for bookkeeping entities. | Digital bookkeeping integration; under consultation. |
| Turkey | January 2014 (e-Fatura/e-Arşiv) | Mandatory B2B/B2C via GiB portal; UBL-TR format. | Real-time clearance submission. |
Other Notes: Denmark (2024 digital bookkeeping), Finland (2020 buyer option), and Slovakia (2027 rollout) are advancing, with ViDA shaping cross-border rules.
Asia (Including Middle East)
Asia’s adoption varies, with clearance models in India and phased mandates in Southeast Asia. Middle Eastern countries focus on VAT compliance via real-time reporting.
| Country | Implementation Date | Status and Requirements | Reporting Obligations |
| India | October 2020 (phased) | Mandatory for businesses >₹500 crore; extended to smaller firms. Clearance via IRP. | Real-time validation; QR code generation; e-waybills integrated. |
| Malaysia | August 2024 (>RM100m); July 2025 (>RM5m) | Phased B2B/B2C; high-turnover first. | E-reporting to Inland Revenue Board; updated guidelines January 2025. |
| Singapore | May 2025 (voluntary B2B); 2026 (GST registrants) | Mandatory for government since 2018; InvoiceNow via PEPPOL. | Structured data exchange; soft private-sector mandate. |
| Japan | October 2023 | Qualified Invoice System for tax credits; not full clearance. | Specific invoice criteria; no real-time clearance. |
| Philippines | February 2025 (rules); phased rollout | CTC e-reporting and e-invoicing rules. | Near-real-time reporting to BIR. |
| Thailand | 2025 (large firms); 2027 (filing) | Mandatory for large firms. | Tax filing integration. |
| China | TBD 2025–2028 (pilot ongoing) | Mandatory B2B e-invoicing announced. | Clearance model pilots. |
| Saudi Arabia | January 2021; January/March 2026 (waves) | Phased for revenues >SAR 2.5m; ZATCA portal. | Real-time reporting; revenue-based waves. |
| Vietnam | TBD 2025–2028 | Mandatory for select taxpayers (B2B/B2C). | E-reporting requirements. |
| Pakistan | July 2025 (corporate); August 2025 (non-corporate) | Mandatory; phased for importers/large businesses. | Real-time reporting; register by August 10, test by August 25. |
Other Notes: Hong Kong remains voluntary; Israel mandates for invoices >NIS 25,000 by TBD 2025–2028.
Africa
Africa’s adoption focuses on reducing VAT gaps, with mandatory systems for large taxpayers.
| Country | Implementation Date | Status and Requirements | Reporting Obligations |
| Nigeria | July 2025 (pilot); December 2025 (full) | Mandatory for largest taxpayers; platform rollout. | Real-time submission via FIRS; phased for VAT-registered. |
| Egypt | July/September 2025 | Mandatory B2C e-receipt; expansions. | Clearance model; e-invoicing for select taxpayers. |
| Angola | September 2025 | Mandatory for largest taxpayers; oil/banking first. | Reporting via government system; full adoption planned. |
| Kenya | January 2024 | Mandatory eTIMS reporting for VAT taxpayers. | Electronic invoices to government. |
| South Africa | April 2025 (groundwork); TBD framework | Not mandatory; SARS proposing regulations. | Future technical requirements; voluntary currently. |
| Ivory Coast | September 2025 | Complete B2B adoption. | Digital tax transformation; mandatory system. |
| Ghana | TBD 2025–2028 | B2B pilot begins. | E-invoicing for select taxpayers. |
| Zambia | TBD 2025–2028 | Mandatory for all B2B taxpayers. | Real-time reporting. |
Other Notes: Botswana, Chad, and Democratic Republic of Congo mandate for select taxpayers by TBD 2025–2028.
North America
North America lags due to no federal VAT in the US and Canada, focusing on voluntary adoption.
| Country | Implementation Date | Status and Requirements | Reporting Obligations |
| United States | No mandate; 2023 (pilot) | Voluntary via Business Payments Coalition; PEPPOL-like model. | No federal requirements; state variations possible. |
| Canada | No mandate; pilots ongoing | Exploring benefits; no VAT mandate. | Voluntary e-invoicing encouraged. |
| Mexico | 2011 (full) | Mandatory B2B clearance; extends to payroll. Format: CFDI. | Near-real-time submission to SAT via PAC. |
Other Notes: Dominican Republic plans mandatory by TBD 2025–2028.
South America (LATAM)
LATAM pioneered clearance models, led by Brazil and Mexico, emphasizing real-time visibility.
| Country | Implementation Date | Status and Requirements | Reporting Obligations |
| Brazil | 2008 (NF-e); 2026–2032 (NFS-e) | Mandatory NF-e/NFS-e/CT-e; test environment July–September 2025; production October–December 2025. | Real-time submission via SEFAZ; includes services/internet sales. |
| Peru | 2010 (gradual); June 2022 (full) | Mandatory for all, including B2C; OSE validation. | Clearance via SUNAT; includes debit/credit notes, waybills. |
| Argentina | Ongoing CTC | Mandatory e-invoicing/e-reporting; extends to factoring. | Transaction data reporting; clearance model. |
| Chile | September 2025 (buyer ID) | Mandatory for sales >135 UF to non-VAT; electronic receipts. | E-invoicing regulations; tax authority reporting. |
| Costa Rica | September 2025 | Mandatory Format 4.4 for tax compliance. | Electronic submission. |
| Uruguay | May 2025 (corporates) | Mandatory e-invoicing. | Full adoption for all entities. |
| Ecuador | Ongoing | Mandatory; issuance regulations. | E-invoicing with tax authority. |
Oceania
Oceania emphasizes PEPPOL for government, with growing business mandates.
| Country | Implementation Date | Status and Requirements | Reporting Obligations |
| Australia | July 2022 (govt receive); July 2025 (economy); 2026 (govt deadlines) | Mandatory for federal agencies; PINT A-NZ format from November 2024; 30% supplier invoices via Peppol by mid-2026. | Automated processing; no B2B mandate but promoted. |
| New Zealand | March 2022 (govt receive); January 2026 (send/receive) | Mandatory for central govt to receive; stronger rules from November 2024. | E-invoicing promotion; no full B2B mandate. |
Summary of Global E-Invoicing Mandates
| Continent | Key Countries with Mandates | Earliest Mandate | Common Formats | Reporting Trend |
| Europe | Italy, France, Germany, Poland | 2014 (Turkey) | PEPPOL, XML, UBL | Real-time clearance |
| Asia | India, Malaysia, Saudi Arabia | 2020 (India) | XML, UBL-TR | Real-time validation |
| Africa | Nigeria, Kenya, Egypt | 2024 (Kenya) | XML, proprietary | Phased real-time reporting |
| North America | Mexico | 2011 (Mexico) | CFDI | Near-real-time clearance |
| South America | Brazil, Peru, Argentina | 2008 (Brazil) | NF-e, CFDI | Real-time clearance |
| Oceania | Australia, New Zealand | 2022 (govt) | PINT A-NZ, PEPPOL | Automated processing |
Conclusion
E-invoicing is reshaping global tax compliance, with 2025–2028 as pivotal years for mandates. Businesses must monitor local tax authority updates, as delays or changes are common. Compliance requires certified software, ERP integration, and adherence to formats like PEPPOL or XML. By proactively adopting e-invoicing, businesses can mitigate risks, enhance efficiency, and build trust in a digital tax era. For the latest updates, consult tax authorities or compliance providers.
Start your e-invoicing journey today. Check our Global Real-Time Tax ID Lookup Page for more details, or see TaxDo’s global tax ID validation in action by scheduling a demo with our team. Discover how automated, regulation-ready verification can reduce compliance risk, streamline onboarding, and turn adherence into a strategic advantage across multiple countries. Assess your global operations, select certified solutions, and stay ahead of the compliance curve.