E-invoicing mandates by country
Twenty countries, one table: what is in force, what starts next, which format counts, and whether a free local checker can test your file. Each country name opens its own page with the detail and the sources' disagreements.
Dates, formats and coverage
| Country | Key dates | Status | Format | Checked by this tool? |
|---|---|---|---|---|
| Germany | Receive since 1 Jan 2025; issue from 2027 (prior-year turnover above EUR 800,000) and 2028 (everyone), domestic B2B | In force (receiving) | EN 16931: XRechnung, ZUGFeRD / Factur-X | Yes |
| France | Receive: all businesses 1 Sep 2026. Issue: large and mid-size 1 Sep 2026, the rest 1 Sep 2027 | In force, phased | Factur-X, UBL, CII (EN 16931) | Yes |
| Belgium | 1 Jan 2026 for domestic B2B; fines after the first-quarter tolerance period | In force | Peppol BIS Billing 3.0 (UBL) | Yes |
| India | Above ₹5 crore turnover since 1 Aug 2023 (secondary guides) | In force | INV-01 JSON registered with the IRP (IRN and QR code) | No (GSTIN check and IRN calculator only) |
| Slovakia | 1 Jan 2027 for domestic B2B and B2G (vendor guides; voluntary in 2026) | Upcoming | Peppol BIS Billing 3.0 (UBL) with a Slovak CIUS | Partly (EN 16931 and Peppol; not the Slovak CIUS) |
| Latvia | B2G since 1 Jan 2025; domestic B2B postponed to 1 Jan 2028 (vendor guides) | Upcoming | Peppol BIS Billing 3.0 (one vendor source) | Partly (EN 16931 and Peppol; not Latvian national rules) |
| Slovenia | 1 Jan 2028 for domestic B2B (law adopted 23 Oct 2025; vendor guides) | Upcoming | EN 16931 or national e-SLOG; PDF not valid | Partly (EN 16931; not e-SLOG) |
| Czech Republic | B2G acceptance since 1 Oct 2016; no domestic B2B mandate enacted as of mid-2026 (advisory sources) | B2G in force; B2B not enacted | ISDOC nationally; EN 16931 UBL or CII over Peppol | Partly (EN 16931 and UBL or CII; not ISDOC) |
| Serbia | B2G from 2022, B2B from 1 Jan 2023 via the state SEF platform (vendor guides; some dates disagree) | In force | UBL 2.1 cleared through SEF (Serbian CIUS) | Partly (EN 16931 and UBL; not SEF or Serbian national rules) |
| Denmark | No general B2B date; Bookkeeping Act systems, SAF-T 2.0 from 1 Jan 2027, default NemHandel registration reported for 2027 (secondary sources, partly draft) | Upcoming | OIOUBL or Peppol BIS Billing 3.0 via NemHandel; a BIS 4 profile is planned | Partly (EN 16931 and Peppol; not OIOUBL or BIS 4) |
| Estonia | B2G since 1 Jul 2019; buyer's choice since 1 Jul 2025 (registered recipients can require e-invoices); a full B2B mandate is discussed for 2027, not confirmed (secondary sources) | Partly in force | EN 16931 and Peppol BIS Billing 3.0 via service providers; national XML standard allowed by agreement | Partly (EN 16931 and Peppol; not the national standard) |
| Hungary | Real-time invoice reporting to NAV since 2018 (all domestic B2B since Jul 2020); no general structured e-invoice mandate yet | In force (reporting) | NAV Online Számla XML report; invoice itself in any agreed format | Partly (EN 16931; not the NAV report) |
| Poland | KSeF: 1 Feb 2026 largest taxpayers, 1 Apr 2026 most others, smallest 1 Jan 2027; penalty deferral still only proposed | In force, phased | FA(3), the national KSeF schema (not EN 16931) | Partly: FA(3) NIPs, rate codes and arithmetic (PL-nnn); not the full XSD |
| Croatia | 1 Jan 2026, B2B and B2G, reported to the Tax Administration (Fiskalizacija 2.0) | In force | EN 16931 UBL or CII | Yes for EN 16931; national profile not checked |
| Romania | B2B since 1 Jan 2024, B2C added in 2025, through ANAF's RO e-Factura | In force | UBL 2.1 with RO_CIUS | EN 16931 core plus the 122 CIUS-RO national rules (UBL, in the browser) |
| Israel | Tax invoices above a threshold need an allocation number from the Tax Authority before issue, and the buyer's input VAT deduction depends on it; the threshold (before VAT) is reported as NIS 10,000 from 1 January 2026 and NIS 5,000 from 1 June 2026 (law-firm and vendor summaries; the directive is unread) | In force, tightening | Tax Authority service (SHAAM), not UBL or CII | Partly (ID check digit only; no allocation number or Israeli schema) |
| Italy | Through the SdI exchange since 2019 | In force | FatturaPA (not EN 16931) | No, FatturaPA is not validated |
| Greece | myDATA clearance via a certified provider; phased from early 2026 for larger businesses and late 2026 for the rest (source dates conflict) | Phasing in | AADE XML (not EN 16931) | No |
| South Korea | Electronic tax invoice, issued through Hometax or a certified provider and reported to the National Tax Service by the next day; compulsory for corporations and for individual businesses above a prior-year sales threshold (reported as KRW 80 million; memory of secondary summaries, statute unread) | In force | NTS Korean tax invoice XML, not UBL or CII | Partly (business number check digit only; no Korean schema) |
| Egypt | ETA electronic invoices for B2B and B2G sales (signed, validated, UUID returned) and e-receipts for B2C, rolled out by taxpayer group (secondary sources, dates unconfirmed) | In force | ETA JSON or XML document, not UBL or CII | Partly (registration number shape only; no Egyptian schema) |
| Kenya | eTIMS electronic tax invoices transmitted to the Kenya Revenue Authority; expenses without an eTIMS invoice are reported as non-deductible (secondary sources, dates unconfirmed) | In force | KRA eTIMS invoice data, not UBL or CII | Partly (PIN shape only; no Kenyan schema) |
| Nigeria | Clearance through the Nigeria Revenue Service's Merchant Buyer Solution (IRN and QR code), phased by turnover; large-taxpayer dates differ between secondary sources | Phased (medium taxpayers reported from 1 Jul 2026) | Peppol-aligned; format not confirmed | Partly (EN 16931 checks only; no Nigerian rules) |
| Philippines | BIR Electronic Invoicing System under Revenue Regulations 11-2025; first deadline reported as 31 Dec 2026; regulation numbers differ between secondary sources | Phased (first deadline reported 31 Dec 2026) | Not established in sources read | Partly (EN 16931 checks only; no Philippine rules) |
| Spain | B2B e-invoicing from 6 Oct 2027 (previous-year turnover above 8 million euro) and 6 Oct 2028 (all others), under Order HAC/1028/2026 published 5 Oct 2026 (advisory and news summaries; BOE text unread). Separately, Verifactu invoicing-software rules delayed to 1 Jan 2027 (corporate taxpayers) and 1 Jul 2027 (others) | Upcoming | EN 16931 in UBL via the public solution (reported); Verifactu records for software | Partly (EN 16931 UBL content; Verifactu records and the public solution's rules are not checked) |
| Netherlands | B2G required; domestic B2B still voluntary, a 2030 to 2032 direction is not yet law | B2G only | NLCIUS (Dutch EN 16931 profile) | EN 16931 core only; NLCIUS rules not checked |
| Portugal | No confirmed B2B date; B2G phased in (sources split on 2026 or 2027); PDF invoices need a qualified signature from 1 Jan 2027 per most sources | No B2B date | Certified software and monthly reporting | EN 16931 core only; ATCUD and SAF-T not checked |
| Bulgaria | No mandate in force; a draft proposes NISSEF invoices mostly from 1 Jan 2028 | Proposal only | EN 16931 (proposed) | Yes for EN 16931 |
| United Arab Emirates | 1 Jan 2027 for revenue of AED 50 million or more, 1 Jul 2027 for the rest | Upcoming | PINT AE (Peppol-based) via an Accredited Service Provider | PINT AE rules not checked |
| Malaysia | MyInvois phased by turnover from 1 Aug 2024 to 2026; relaxation period reported to 31 Dec 2027 | In force, phasing in | MyInvois XML or JSON (UBL 2.1-based) | No, MyInvois rules are not checked |
| Saudi Arabia | ZATCA waves: Wave 24 due 30 Jun 2026; Wave 25 (taxable turnover above SAR 187,500) due 1 Feb 2027 | In force, in waves | ZATCA Fatoora (stamp, QR, clearance) | No, ZATCA rules are not checked |
| Austria | Federal government suppliers since 1 Jan 2014 (EN 16931 since 18 Apr 2020); domestic B2B voluntary, no adopted date (vendor and guide summaries, not the legal text) | B2G only | ebInterface or Peppol BIS Billing 3.0 for federal customers | Partly (EN 16931 and Peppol; not ebInterface) |
| Australia | Federal agencies must receive Peppol e-invoices (1 Jul 2022) and pay within five days; no general B2B mandate found | In force for government; B2B voluntary | Peppol (PINT A-NZ profile) | Yes (OpenPeppol PINT A-NZ rules, UBL; built-in checks for other files) |
| Singapore | GST InvoiceNow: new voluntary registrants from 1 Nov 2025 and 1 Apr 2026; existing GST-registered businesses reported 1 Apr 2028 to 1 Apr 2031 by annual supplies | In force, phasing in | Peppol (Singapore PINT profile) | Yes (OpenPeppol PINT-SG rules, UBL; built-in checks for other files) |
| Ireland | Revenue: large corporates issue and report, all businesses receive, from 1 Nov 2028; cross-border EU traders 1 Nov 2029; ViDA Jul 2030 (Revenue hub read 2026-10-31) | Upcoming | EN 16931 over Peppol (specification not yet final) | Partly (EN 16931 and Peppol; not an Irish profile) |
| Norway | Confirmed: bookkeeping-liable businesses must be able to send e-invoices B2B from 1 Jan 2027; receiving and digital bookkeeping from 1 Jan 2030 (secondary sources, not Lovdata) | Upcoming | EHF / Peppol BIS Billing 3.0 (EN 16931) | Partly (EN 16931 and Peppol BIS; no ELMA lookup) |
| Lithuania | B2G mandatory since 2017 (SABIS); i.SAF monthly invoice reporting since 2016; no enacted domestic B2B mandate (2028 target and 2030 ViDA date floated by secondary sources) | B2G in force; B2B not enacted | EN 16931 over Peppol for B2G; no B2B profile | Partly (EN 16931 and Peppol; not i.SAF or SABIS) |
| United Kingdom | Confirmed: VAT invoices, B2B and B2G, from Apr 2029; roadmap with phasing and penalties due with Budget 2026 (secondary sources, not gov.uk) | Upcoming | EN 16931 over Peppol (UK profile not yet published) | Partly (EN 16931 and Peppol; not a UK profile) |
| Luxembourg | Draft law No. 8815 (approved by the Government Council 17 Jul 2026, filed 30 Jul 2026, not yet law): receive from 1 Jan 2028, larger businesses issue from 1 Jul 2028, all from 1 Jan 2029; domestic B2B only (law-firm and vendor summaries, not the bill) | Upcoming | EN 16931 over Peppol (Luxembourg profile not yet published) | Partly (EN 16931 and Peppol; not a Luxembourg profile) |
| Malta | No domestic B2B mandate (voluntary); public bodies receive EN 16931 invoices (Legal Notices 403 and 404 of 2018); EU-wide ViDA from 1 Jul 2030 (Commission sheets and vendor guides, not the legal notices) | B2G receive-side; B2B voluntary | EN 16931 over Peppol BIS Billing 3.0 for public buyers | Partly (EN 16931 and Peppol; no Maltese rules) |
| Finland | No domestic B2B mandate (voluntary; buyer can request a structured invoice); government e-invoicing over Peppol since 2019 to 2020; EU-wide ViDA from 1 Jul 2030 (vendor and advisory guides, not the law) | B2G in force; B2B voluntary | EN 16931 over Peppol BIS Billing 3.0 (Finvoice 3.0 also common) | Partly (EN 16931 and Peppol; no Finvoice or Finnish rules) |
| Japan | Qualified invoice system since 1 Oct 2023 (T-number on invoices for buyers to claim input credit); transitional credit for unregistered sellers 80% to 30 Sep 2026, 50% to 30 Sep 2029 (vendor and advisory guides, 2026 reform revisions unread) | In force (no clearance) | Qualified invoice, paper or electronic; Peppol JP PINT exists, not covered here | Partly (T-number check and EN 16931; no JP PINT or Japanese rules) |
| Mexico | CFDI (stamped XML via a SAT-authorised PAC) for taxpayers generally; version 4.0 requires the customer's RFC, legal name, postal code and tax regime (vendor guides; SAT rules unread, transition dates disagree) | In force (clearance by PAC stamp) | CFDI 4.0 XML, not UBL or CII | Partly (RFC check digit only; no CFDI schema or SAT catalogues) |
| Colombia | Factura electrónica de venta as UBL 2.1 XML validated by the tax authority (DIAN) before delivery, with a 96-character CUFE; electronic documento soporte for purchases from non-invoicers (vendor and law-firm notes; DIAN texts unread, obliged groups and dates not confirmed) | In force (pre-clearance by DIAN) | DIAN's UBL 2.1 structure, not EN 16931 | Partly (NIT check digit only; no DIAN validations or CUFE) |
| Chile | DTE (signed XML numbered with folios from a CAF the tax authority, SII, authorises); a received invoice is presumed accepted after 8 calendar days without a claim (SII; mandatory-from date and CAF validity differ between sources) | In force | SII's DTE XML, not UBL or CII | Partly (RUT check digit only; no DTE schema, CAF or stamp) |
| Peru | Comprobante de pago electrónico (CPE) issued through SUNAT's free SEE-SOL portal, a company system or a service operator (OSE); a factura goes to a buyer with a RUC (SUNAT pages and vendor guides; the resolutions, the date every taxpayer had to issue and the exceptions are unread or unsettled) | In force | SUNAT's UBL 2.1 profile (vendor-reported), not EN 16931 | Partly (RUC check digit only; no UBL profile, signature or SUNAT receipt) |
| Argentina | Electronic invoice authorised by the tax authority (ARCA, formerly AFIP), which returns a CAE; without it the invoice has no tax value (vendor guides; the resolutions, categories and dates are unread) | In force | ARCA's web-service format, not UBL or CII | Partly (CUIT check digit only; no CAE) |
| Uruguay | Comprobante fiscal electrónico (CFE) in DGI's XML format; recent DGI resolutions reportedly make it mandatory for all VAT taxpayers (a KPMG bulletin and vendor guides; the resolutions, dates and exceptions are unread) | In force | DGI's CFE XML, not UBL or CII | Partly (RUT check digit only; no CFE schema or DGI authorisation) |
| Ecuador | Comprobantes electrónicos (factura, notas de crédito and débito, retención, guía de remisión) as XML authorised by the tax authority, the SRI, each identified by a 49-digit clave de acceso (open-source libraries and vendor guides; the SRI resolutions, dates and exceptions are unread) | In force (reported; unconfirmed) | SRI's XML, not UBL or CII | Partly (RUC and clave de acceso check digits only; no XML schema or SRI authorisation) |
| Paraguay | Electronic documents (DE) in DNIT's XML format through the SIFEN, brought in by taxpayer group: press reports start dates from 1 June 2026 to 1 September 2027 (RG 52) and State suppliers from 2 January 2026 (press and vendor guides; the resolutions are unread, and sources differ on the State-supplier rule's number) | Phasing in | DNIT's SIFEN XML, not UBL or CII | Partly (RUC check digit only; no SIFEN schema, CDC or DNIT approval) |
| Indonesia | VAT invoices (faktur pajak) issued electronically and approved in the tax authority’s Coretax system since 1 January 2025 (PMK 81/2024); the NPWP has 16 digits (tax authority article, vendor guides; the regulation is unread and sources differ on the serial number format and deadlines) | In force | Coretax upload format, not UBL or CII | Partly (NPWP shape only; no Coretax format or approval) |
| Vietnam | Electronic invoices compulsory for most taxpayers since 1 July 2022 (Decree 123/2020, Circular 78/2021): with a tax authority code (reference starts C) or without (K, data reported to the authority the same day); Decree 70/2025 amended the rules from 1 June 2025, adding cash-register invoices for household businesses with revenue of VND 1 billion or more (vendor and legal-news summaries; the decrees are unread and sources differ on scope) | In force | Tax authority XML, not UBL or CII | Partly (tax code check digit only; no Vietnamese schema or authority code) |
| Brazil | NF-e (XML authorised by the state tax authority, SEFAZ) for goods; CNPJ may contain letters for new registrations from July 2026 (NT 2025.001, NT 2026.004; search excerpts of vendor and professional-body notices, Portal da NF-e unread, start dates differ) | In force (clearance by SEFAZ authorisation) | NF-e XML, not UBL or CII | Partly (CNPJ and CPF check digits only; no NF-e schema or SEFAZ rules) |
| Sweden | No domestic B2B mandate (optional, agreed between parties); public-sector suppliers on e-invoices since Apr 2019, Peppol BIS Billing 3.0 preferred; EU-wide ViDA from 1 Jul 2030 (vendor and advisory guides, not the law) | B2G in force; B2B voluntary | EN 16931 over Peppol BIS Billing 3.0 (Svefaktura being phased out, sources differ) | Partly (EN 16931 and Peppol; no Svefaktura or Swedish rules) |
| Turkey | e-Fatura for taxpayers with gross sales of TRY 3 million or more (TRY 500,000 in listed sectors); e-Arşiv for all other invoices, per-invoice threshold removed 1 Jan 2026 (vendor and advisory guides, not GİB) | In force | UBL-TR through GİB or a licensed integrator (not EN 16931) | No (no UBL-TR rules; EN 16931 and Peppol checks for invoices to EU buyers) |
| Cyprus | Public bodies must receive e-invoices (since 2019/2020); suppliers not required to send; no domestic B2B mandate found; EU cross-border step 1 July 2030 (advisory guides, not the Tax Department) | B2G receipt in force; B2B voluntary | EN 16931 via national platform or Peppol (sources differ) | Partly (EN 16931 and Peppol; no Cypriot rules) |
| Switzerland | Federal B2G e-invoices required for contracts of CHF 5,000 or more since 2016; no private B2B mandate or announced timeline (vendor and advisory guides, not the EFV) | B2G in force; B2B voluntary | UBL 2.1 or CII, Peppol BIS, eCH-0069 content standard (sources differ) | Partly (EN 16931 and Peppol; no Swiss eCH rules) |
Summarised from the country pages, which cite public guidance. Where sources disagree the country page says so. This is a summary, not tax advice; confirm with your accountant or tax authority.
Test a file before you send it
Open the checker, drop your JSON, UBL, CII or Factur-X file and tick the profile you send under (XRechnung or Peppol BIS Billing 3.0). It runs the official rules in your browser with a rule ID and a plain fix for each finding (the rule reference). No invoice yet? The e-invoice creator turns a form into UBL or CII XML and checks it. Nothing is uploaded.
Common questions
Which European countries require e-invoicing in 2026?
Belgium (1 January 2026, domestic B2B), Croatia (1 January 2026), Poland (KSeF from 1 February and 1 April 2026) and Romania and Italy (already in force) require structured e-invoices for domestic B2B. France started on 1 September 2026 (every business must receive, large and mid-size companies must issue) and Germany requires receiving since 2025 with issuing from 2027 and 2028. The Netherlands and Bulgaria have no domestic B2B mandate in force. Dates change; confirm with your tax authority.
Which countries use EN 16931 and which use their own format?
Germany, France, Belgium (Peppol BIS 3.0) and Croatia build on EN 16931 (UBL or CII). Poland (FA(3)), Italy (FatturaPA), Greece (AADE XML) and Saudi Arabia use national formats. Romania, the Netherlands and the UAE use EN 16931-based national or Peppol profiles with extra rules.
What does a free local checker cover across these countries?
The checker applies the official EN 16931 Schematron plus the XRechnung and Peppol BIS 3.0 add-ons in your browser, together with VAT, IBAN, BIC and arithmetic checks. It reads FatturaPA and FA(3) files for check digits and arithmetic but does not run their full schemas, and it does not check the NLCIUS add-on profile. Romania's CIUS-RO national rules are checked for UBL files. It is an offline observation, not an acceptance by a tax authority or access point, and not legal advice.
Open the E-invoice Preflight checker to validate your own invoice file.