MANDEXA

Country index

Country regulation profiles

Every jurisdiction in scope, with current e-invoicing status, formats, transmission channels and upcoming changes.

B2B mandatory
B2G mandatory
E-reporting
Peppol
41 of 41
CountryRegionStatusCTC modelB2BB2GE-reportingPeppolGo-liveNext deadline
GermanyDE
EuropeUpcomingInteroperability (Peppol)Receive: Jan 2025 ยท Issue: 2027/2028XRechnung via ZRE/OZG-REโ€”Yes20252027-01-01
FranceFR
EuropeUpcomingClearanceSept 2026 receive ยท Sept 2026/27 issueChorus Pro since 2020RequiredYes20262026-09-01
ItalyIT
EuropeLiveClearanceSince 2019Since 2014RequiredYes20192025-04-01
SpainES
EuropeUpcomingReal-time reportingExpected 12โ€“24 months after decreeFACe / FacturaeRequiredYes20262026-07-01
PolandPL
EuropeUpcomingClearanceFeb 2026 (large) ยท Apr 2026 (others)MandatoryRequiredโ€”20262026-02-01
RomaniaRO
EuropeLiveClearanceSince Jul 2024MandatoryRequiredโ€”20242025-07-01
HungaryHU
EuropeLiveReal-time reportingRTIR since 2018MandatoryRequiredโ€”2018โ€”
GreeceGR
EuropeLivePeriodic reportingB2B mandate awaiting EU derogationPeppol BIS via KEDRequiredYes2021โ€”
PortugalPT
EuropeLivePeriodic reportingQualified e-signature or EDICIUS-PT via eSPapRequiredYes2008โ€”
BelgiumBE
EuropeUpcomingInteroperability (Peppol)Jan 2026Mandatoryโ€”Yes20262026-01-01
LuxembourgLU
EuropeLiveInteroperability (Peppol)VoluntaryPeppol BIS via CTIEโ€”Yes2023โ€”
NetherlandsNL
EuropeVoluntaryInteroperability (Peppol)VoluntaryMandatoryโ€”Yes2017โ€”
AustriaAT
EuropeLiveInteroperability (Peppol)VoluntaryebInterface or Peppol BIS via USPโ€”Yes2014โ€”
SwedenSE
EuropeLiveInteroperability (Peppol)VoluntaryPeppol BIS via SFTIโ€”Yes2019โ€”
DenmarkDK
EuropeUpcomingInteroperability (Peppol)Bookkeeping Act phased 2024โ€“2026OIOUBL/Peppol via NemHandelโ€”Yes2024โ€”
FinlandFI
EuropeLiveInteroperability (Peppol)On-request structured invoice rightMandatoryโ€”Yes2020โ€”
NorwayNO
EuropeLiveInteroperability (Peppol)VoluntaryEHF via Peppolโ€”Yes2012โ€”
United KingdomGB
EuropeVoluntaryPeriodic reportingVoluntaryNHS uses Peppolโ€”YesTBDโ€”
IrelandIE
EuropeVoluntaryInteroperability (Peppol)VoluntaryPeppol BISโ€”YesTBDโ€”
TรผrkiyeTR
EuropeLiveClearanceThreshold-based scope (e-Fatura)MandatoryRequiredโ€”2014โ€”
Saudi ArabiaSA
Middle EastLiveClearancePhase 2 integration by waveMandatoryRequiredโ€”20212025-10-01
United Arab EmiratesAE
Middle EastUpcomingInteroperability (Peppol)Jul 2026 large taxpayersJul 2026RequiredYes20262026-07-01
MexicoMX
AmericasLiveClearanceMandatoryMandatoryRequiredโ€”2011โ€”
BrazilBR
AmericasLiveClearanceMandatoryMandatoryRequiredโ€”20082026-01-01
ChileCL
AmericasLiveClearanceMandatoryMandatoryRequiredโ€”2018โ€”
United StatesUS
AmericasVoluntaryInteroperability (Peppol)VoluntaryVoluntaryโ€”โ€”2024โ€”
AustraliaAU
APACVoluntaryInteroperability (Peppol)VoluntaryReceive onlyโ€”Yes2022โ€”
New ZealandNZ
APACVoluntaryInteroperability (Peppol)VoluntaryGovt e-invoicing targetโ€”Yes2022โ€”
JapanJP
APACLiveInteroperability (Peppol)Qualified Invoice issuanceVoluntaryโ€”Yes2023โ€”
SingaporeSG
APACLiveInteroperability (Peppol)May 2025 new GST regs ยท Nov 2025 voluntary GSTMandatoryRequiredYes20252026-04-01
MalaysiaMY
APACLiveClearanceBy turnover bands through 2025MandatoryRequiredYes20242025-07-01
IndiaIN
APACLiveClearance>INR 5 croreVoluntaryRequiredโ€”2020โ€”
South AfricaZA
AfricaNo mandateNoneNot requiredVoluntaryโ€”โ€”TBDโ€”
SwitzerlandCH
EuropeLiveInteroperability (Peppol)VoluntaryPeppol BIS via e-Platformโ€”Yes2024โ€”
Czech RepublicCZ
EuropeLiveInteroperability (Peppol)VoluntaryPeppol BIS via NSEDDโ€”Yes2024โ€”
South KoreaKR
APACLiveReal-time reportingTax invoice required for all B2BMandatoryRequiredโ€”2011โ€”
IndonesiaID
APACLiveClearancee-Faktur for VAT-registered B2BVoluntaryRequiredโ€”2016โ€”
VietnamVN
APACLiveClearanceMandatoryMandatoryRequiredโ€”2022โ€”
ArgentinaAR
AmericasLiveClearanceMandatoryMandatoryRequiredโ€”2011โ€”
ColombiaCO
AmericasLiveClearanceMandatoryMandatoryRequiredโ€”2019โ€”
KenyaKE
AfricaLiveReal-time reportingTIMS device or certified softwareVia TIMSRequiredโ€”2022โ€”