Governments across Europe, the Middle East, Asia Pacific and Latin America are mandating B2B e-invoicing: structured, machine-readable documents transmitted through approved platforms and, in many jurisdictions, validated by tax authorities.
E-invoicing mandates are live in over 60 countries and counting, but 2026 and 2027 are something of a tipping point. In 2026, mandates will go live in Belgium, Croatia, France, Poland, Greece, Saudi Arabia, Morocco, United Arab Emirates, Singapore, Malaysia, Oman, Israel and Estonia. In 2027, Germany, Spain, Slovakia and Norway will follow suit.
This guide covers every major e-invoicing mandate coming into effect in 2026 and 2027, country by country. We outline key deadlines, the scope of regulations, format requirements and what the regulations mean for organisations operating in each country.
2026
2027
Other countries to keep in mind
Here are the key regulatory milestones you need on your radar over the next two years:
Mandatory B2B e-invoicing started in January 2026
Timeline and scope: Since 1st January 2026, all VAT-paying Belgian enterprises are required to use structured e-invoices when paying businesses that fall into the same category.
Format: Belgium’s e-invoicing framework and official guidance mandate structured invoices via the Peppol network, and require that invoices follow the European standard EN 16931. The primary format is PEPPOL BIS Billing 3.0, which is based on UBL.
Method: Invoices must be exchanged through a certified Peppol Access Point, a provider that acts as a secure gateway to the network.
What it means for Belgian businesses:
The bottom line: Organisations must make sure that their ERP data is complete and structured correctly before it leaves the system.
You can learn more about Belgian regulations on its e-invoicing website.
Fiscalisation 2.0 and mandatory B2B e-invoicing started in January 2026
Timeline and scope: From 1st January 2026, all VAT-registered businesses in Croatia are required to issue and receive structured invoices (eRačun) for B2B transactions. This move to a mandatory regime is part of the Croatian government’s Fiscalisation 2.0 initiative (Fiskalizacija 2.0).
Unlike a straightforward exchange mandate, Croatia combines structured e-invoice exchange with fiscalisation reporting, meaning invoices are not just sent and received, but also fiscalised through the tax administration’s systems.
Format: eRačun follows structured XML formatting in line with the fiscalisation requirements set out under Fiskalizacija 2.0.
Method: Invoices must be routed through an access point or intermediary and fiscalised end-to-end, with status handling forming an operationally important part of the process.
What it means for Croatian businesses:
The bottom line: Compliance doesn’t come down to generating an XML file. Businesses must confirm routing, manage fiscalisation statuses and make sure systems can reliably handle the end-to-end process.
You can learn more about Croatia’s e-invoicing regulations and Fiskalizacija 2.0 requirements on the Croatian Tax Administration website.
Mandatory business e-invoicing from September 2026 for large and mid-sized companies
Timeline and scope: From 1st September 2026, all companies must be able to receive e-invoices. Large enterprises and mid-sized companies must begin issuing e-invoices from the same date, with SMEs and micro-companies following suit from 1st September 2027.
Format: Supported structured formats include UBL, CII and Factur-X. Factur-X is a hybrid format that combines a PDF/A-3 document with embedded XML-structured data aligned with EN 16931, enabling both human readability and machine processing.
Method: Invoices must be exchanged either through a certified Partner Dematerialisation Platform (PDP) or the public e-invoicing portal Chorus Pro.
What it means for French businesses:
The bottom line: An invoice containing valid information that is rejected in transit is still classified as a failed invoice by the French government. For 2026, the priority is making sure your platform connection works and establishing a clear process for when invoices are rejected, stalled or undelivered.
You can find out more about the French e-invoicing regulations on the French government’s website.
KSeF mandatory from 1st February 2026, with expansion in 2027
Timeline and scope: From 1st February 2026, large taxpayers must issue invoices through KSeF, Poland’s national e-invoicing platform. Most other VAT-registered businesses follow from 1st April 2026, with micro-entrepreneurs brought into scope from 1st January 2027. B2C transactions are outside the KSeF mandate.
Format: KSeF requires structured invoices in the FA(3) XML format, built around Poland’s national invoice structure and submitted directly to the platform.
The updated XML format makes it easier for Polish taxpayers to prepare for e-invoicing by including tags for attaching files, new fields for payment links and order dates, and identifiers for VAT groups, local governments and employee-related expense reimbursements.
Method: This is a platform mandate, meaning all invoices must be issued through KSeF and accepted by it, not just sent in a structured format like XML. That means managing user authorisations, handling rejected or corrected invoices and having a plan in place for if the platform is unavailable.
What it means for Polish taxpayers and businesses:
The bottom line: KSeF isn’t a format requirement you can meet by generating the right XML file. Invoices must pass through the platform and be accepted by it. Connectivity, authorisations and exception handling are just as important as the invoice structure.
More information on Poland’s KSeF mandate is available on the Ministry of Economic Development and Technology’s website.
Mandatory invoicing began in March 2026 and will extend to October 2026
Timeline and scope: From 2nd March 2026, large businesses with revenues above €1 million must issue e-invoices, with a two-month soft launch period running until 2nd May 2026.
All remaining Greek businesses follow from 1st October 2026, with a transitional period through to the end of the year. The mandate covers domestic B2B transactions and exports outside the EU, while intra-EU e-invoicing stays optional.
Format: Invoices must align with the myDATA ecosystem and follow the European standard EN 16931. The format used is Peppol BIS Billing 3.0 to ensure interoperability with European systems.
Method: Businesses must use either a certified Electronic Data Issuance Provider (EDIP) or a free government tool, such as Timologio or the myDATA app, both of which also support invoicing for public sector contracts.
What it means for Greek businesses:
The bottom line: Greece’s mandate builds on myDATA, which has been in place since 2021. The priority is confirming your issuance route and making sure data feeds correctly into the system from your go-live date.
You can find more information on Greece’s e-invoicing rules on the AADE myDATA website.
Wave 24 of FATOORAH arrives on 1st June 2026
Timeline and scope: Saudi Arabia’s e-invoicing programme, FATOORAH, is well-established, covering B2B, B2G and B2C transactions. The focus for 2026 continues to be Phase 2, the Integration phase, which rolls out in waves based on VATable revenue thresholds.
Wave 23 required businesses with VATable income exceeding SAR 750,000 to integrate by 1st March 2026, while Wave 24 brings in those above SAR 350,000 from 1st June 2026.
Format: Invoices must be issued in XML format or PDF/A-3 with embedded XML. For data integrity reasons, each invoice must be electronically signed and include a Universally Unique Identifier (UUID), a hash and a QR code. For B2C transactions, paper invoices are still accepted, but they must have a QR code.
Method: Saudi Arabia operates a clearance model for B2B and B2G. Invoices must be submitted to ZATCA’s FATOORAH platform via API within 24 hours and validated before they are considered legally valid. Once cleared, the invoice can be delivered to the recipient electronically or as a PDF. For B2C, ZATCA doesn’t validate the invoice, but it must still be submitted within 24 hours.
What it means for Saudi businesses:
The bottom line: FATOORAH is a mature programme, but the wave rollout means the compliance frontier keeps moving. If you haven’t yet been notified, monitor ZATCA announcements to ensure readiness.
For more information on Saudi Arabia’s e-invoicing regulations, visit ZATCA’s website.
E-invoicing regulations come into force in 2026
Timeline and scope: Morocco’s General Directorate of Taxes (DGI) has confirmed plans to begin implementing mandatory e-invoicing in 2026, starting with large companies. Medium and smaller businesses will follow under staggered deadlines that haven’t been announced yet. The mandate is expected to cover B2B transactions. A pilot phase with volunteer companies took place in October 2025.
Format: Morocco has indicated that it will adopt standard formats such as UBL and CII to ensure international interoperability. Electronic signatures will be required to guarantee the authenticity and integrity of invoices.
However, the DGI hasn't confirmed final format specifications. With this in mind, businesses should build structured invoicing capability without overcommitting to a specific schema.
Method: The DGI is currently evaluating two approaches: a post-audit model in which companies can freely exchange invoices and tax validation occurs afterwards, or a Continuous Transaction Control (CTC) model in which invoices must be validated by the tax authority.
If the CTC model is adopted, Morocco may use a decentralised system which allows invoices to be transmitted through authorised service providers rather than a single government platform.
What it means for Moroccan businesses:
The bottom line: The direction of travel is clear, but the specifics of the model haven’t been finalised. Your priority should be strengthening your invoice data foundations to ensure readiness for when the specifics of the regulations are confirmed.
Find more information about Morocco’s e-invoicing rollout on the Moroccan Government’s Tax Department website.
UAE’s B2B and B2G e-invoicing mandate launches in July 2026
Timeline and scope: The UAE’s e-invoicing regulations cover B2B and B2G transactions, with B2C currently excluded. The pilot programme launches on 1st July 2026, with voluntary adoption open to businesses.
Mandatory e-invoicing implementation will come in phases. Businesses with an annual revenue of AED 50 million or more must comply with the regulations by 1st January 2027, while government entities have until 1st October 2027. Businesses with revenue above AED 50 million must appoint an Accredited Service Provider (ASP) by 31st July 2026, ahead of their mandatory go-live date.
Format: Invoices must be issued in structured XML format aligned to the UAE’s national adoption of the Peppol PINT AE specification.
Method: The UAE operates a decentralised Continuous Transaction Control (CTC) model, where invoices are transmitted through a Federal Tax Authority (FTA) accredited ASP and reported to the FTA in near real time. All businesses in scope must appoint an ASP before their mandatory go-live date and onboard through the EmaraTax portal.
What it means for businesses in the UAE:
The bottom line: With deadlines now in place, there’s no ambiguity in direction. Preparing early will ensure you’re ready when the mandatory go-live date arrives.
For more information on the UAE’s e-invoicing regulations, visit the EmaraTax website.
Mandatory e-invoicing for new voluntary GST registrants from 1st April 2026
Timeline and scope: E-invoicing is being rolled out in Singapore using InvoiceNow, the nation’s e-invoicing network. As of 1st April 2026, all new voluntary Goods and Services Tax (GST) registrants must submit their invoice data directly to the Inland Revenue Authority of Singapore (IRAS) via InvoiceNow, regardless of incorporation date or business structure.
All remaining GST-registered businesses will need to transmit their invoice data to IRAS in the same manner based on these thresholds:
Format: Invoices must be issued as structured XML that aligns with the PINT-SG specification.
Method: The InvoiceNow platform has adopted the Peppol 5-corner model (Peppol CTC), which, unlike the 4-corner model, adds an additional step: Access Points send documents to the IRAS tax platform.
InvoiceNow doesn’t require invoices to be signed digitally by the taxpayer. The security and integrity of the data is protected by the Peppol network and its Access Point providers.
What it means for businesses in Singapore:
The bottom line: Singapore’s rollout gives businesses time to prepare, but the phased dates are clear. GST-registered organisations should use that time to build reliable InvoiceNow connectivity and structured invoicing capability.
For more information on Singapore’s e-invoicing regulations, visit the IRAS website.
Malaysia’s e-invoicing implementation reaches Phase 4
Timeline and scope: Malaysia’s e-invoicing mandate affects B2B, B2C and B2G transactions, and certain non-business transactions.
The rollout is phased by annual turnover thresholds. Phase 4, which came into scope on 1st January 2026, affects businesses with an annual turnover of up to RM5 million. Companies with annual turnover below RM1 million are currently exempt.
Phase 4 businesses have been given a 12-month relaxation period, running from 1st January 2026 to 31st December 2026. Penalties for non-compliance won’t be imposed as long as reasonable efforts are being made to comply.
Format: E-invoices must be in XML or JSON and adhere to the UBL 2.1 standard. Once validated by the Inland Revenue Board of Malaysia (IRBM), invoices are embedded with a QR code to verify validity. Buyers and suppliers have 72 hours from validation to reject or cancel an invoice.
Method: Malaysia operates a clearance model using the MyInvois system. Invoices are submitted to IRBM for validation, either via the MyInvois portal, a free government tool or directly via API integration. Once validated, the supplier receives a Unique Identification Number and shares the cleared invoice with the buyer.
Suppliers can issue normal receipts for B2C transactions where the buyer doesn’t need an invoice, and submit a consolidated e-invoice to IRBM within seven calendar days of the end of the month.
What it means for Malaysian businesses:
The bottom line: Phase 4 businesses still have several months to ensure implementation is working before penalties are handed out for non-compliance. However, it must be clear that progress towards compliance is being made.
For more information, visit the Malaysian Government’s website.
First e-invoicing phase begins in August 2026
Timeline and scope: Fatwara, Oman’s e-invoicing mandate, covers B2B, B2C and B2G transactions, as well as export invoices and self-billing in import transactions.
The rollout is phased by taxpayer size, with Phase 1 beginning in August 2026 with 153 companies. The rollout will extend until 2028.
Format: Oman is adopting the Peppol 5-corner model, with soon-to-come guidelines expected to include the use of international standards such as UBL, Peppol BIS interoperability profiles, authentication and tax validation mechanisms. B2C e-invoicing focuses on reporting, with mandatory use of QR codes and submitting invoice information in batches.
Method: Invoices are transmitted through certified Service Providers (Access Points), which route data to the Oman Tax Authority platform for validation.
What it means for businesses in Oman:
The bottom line: Phase 1 begins in a few months, and businesses in the first cohort need to be up and running when August arrives.
For more information on Oman’s e-invoicing regulations, visit the Oman Tax Authority’s website.
Allocation number drops to NIS 5,000 from 1st June 2026
Timeline and scope: Israel’s e-invoicing regulations apply to domestic B2B transactions above defined value thresholds. B2C and B2G transactions are not yet in scope. The system operates under a clearance model where an allocation number must be obtained from the Israel Tax Authority (ITA) before a tax invoice is valid for input VAT deduction purposes.
Thresholds tighten in 2026. From 1st June 2026, it drops to NIS 5,000. Businesses may use the system for invoices below the thresholds voluntarily.
Format: Invoice data must be transmitted to the ITA platform in JSON format, and no digital electronic signature is required, as Israel uses the allocation number as the validator. Invoices and related documents must be archived digitally for at least seven years.
Method: Israel operates a Continuous Transaction Control (CTC) clearance model. When a B2B invoice is generated above the threshold, the issuer sends invoice data to the ITA in real time using the API. The ITA validates the data and sends a unique allocation number, which must be added to the invoice before it’s sent to the buyer.
What it means for businesses:
The bottom line: Israel’s allocation system is up and running, with 2026 being the year that thresholds tighten. The impact is more invoices requiring validation, making automated API integration a necessity.
For more information on Israel’s e-invoicing regulations, visit the Israeli Government’s website.
Mandatory upon request: 2026 is the year of operational readiness
Timeline and scope: Estonia’s e-invoicing framework applies to all B2B and B2G transactions. B2G e-invoicing has been mandatory since 2019.
Estonia’s e-invoicing rules are mandatory upon request. As of 1st July 2025, any business registered as an e-invoice recipient in the Estonian Business Register may require its suppliers to send structured e-invoices, and Estonian suppliers must comply with these requests.
Full mandatory B2B domestic compliance is expected by 2027 for all VAT-registered businesses.
Format: E-invoices must be in a structured XML format in compliance with EN 16931, and accepted schemas include Peppol BIS 3.0 and local e-invoice XML. No e-signatures are required, and invoices must be archived for seven years.
Method: Estonia operates a decentralised model, meaning companies can use accounting software or intermediary service providers, such as the Peppol network.
What it means for Estonian businesses:
The bottom line: The priority for 2026 is operational readiness for mandatory B2B domestic e-invoicing in 2027. Early preparedness will save you headaches and potential fines in the future.
For more information on Estonia’s e-invoicing regulations, visit Estonia’s Centre of Registers and Information Systems website and the European Commission’s Estonia e-invoicing page.
In 2027, German businesses above €800,000 turnover threshold must issue e-invoices
Timeline and scope: From January 2027, German businesses with a turnover above the €800,000 threshold must issue invoices in a structured electronic format aligned with the EN 16931 standard.
Format: The main accepted formats will be Germany’s national standards, XRechnung and ZUGFeRD. Other structured formats, such as XML-based or EDI-based invoices, may still be permitted, but only under specific conditions and provided they are compatible with the requirements of EN 16931.
Method: Germany operates a post-audit model. There is no real-time government clearance or e-reporting system in place. E-invoices are exchanged between businesses directly.
What it means for German businesses:
The bottom line: Germany’s model is decentralised and post-audit, making it less complex than clearance-based systems. However, the format and content requirements are strict. To ensure readiness for 2027, focus on making changes to your ERP and communicating with suppliers and customers about their preferred formats.
For more information on Germany’s e-invoicing regulations, visit the Federal Ministry of Procurement Office website or the European Commission website.
Spain’s Royal Decree makes mandatory B2B e-invoicing a reality
Timeline and scope: Spain’s mandatory B2B e-invoicing mandate applies to domestic transactions between businesses and self-employed professionals established in Spain and will take effect over the next 24 months. B2C and cross-border transactions aren’t in this mandate’s scope.
Businesses with an annual turnover above €8 million must comply 12 months after the publication of the Ministerial Order, expected before 1st July 2026, setting out technical specifications. All other businesses must comply 24 months after the Ministerial Order.
Format: Spain allows for structured formats aligned with EN 16931: UBL, Facturae, EDIFACT and CII. Peppol BIS invoices are also permitted as they use UBL syntax.
Method: Invoices can be exchanged via the free public AEAT platform or through interoperable private platforms. A distinctive feature of Spain’s mandate is the mandatory reporting of invoice status, including acceptance, rejection and payment date, within four days of the relevant event.
Underpinning this is VERI*FACTU, which requires invoicing software to maintain a tamper-proof chain of invoice records, making it impossible to alter or delete invoices undetected. Businesses can send this data to the AEAT in real time.
VERI*FACTU deadlines are separate from the B2B exchange mandate: 1st January 2027 for corporate taxpayers, and 1st July 2027 for sole traders and other established taxpayers. Please note that businesses already using Spain's SII real-time reporting system are excluded.
What it means for Spanish businesses:
The bottom line: The legal framework is in place, but the compliance clock starts when the Ministerial Order is published. Treat 2026 as a structured compliance window and get ahead of the regulations by starting preparations now.
For more information about Spain’s e-invoicing regulations, visit Spain’s VERI*FACTU e-invoicing software requirements on the Spanish Tax Agency (Agencia Tributaria).
Mandatory B2B invoicing starts in January 2027
Timeline and scope: Slovakia’s mandate covers domestic B2B transactions between VAT-registered businesses from 1st January 2027.
Format: E-invoices must be in structured XML format compliant with EN 16931 using Peppol BIS 3.0 or UN/CEFACT CII syntax. New mandatory fields will also be required, including the original invoice number on credit notes and the supplier’s bank account number. Invoices must be archived for 10 years for VAT purposes.
Method: Slovakia uses a decentralised Peppol 5-corner model. Invoices are transmitted through approved private Digital Postmen service providers to ensure compliant transmission and reporting before the information is forwarded to the Slovak Financial Administration. The use of approved providers becomes mandatory on 1st July 2027.
What it means for Slovakian businesses:
The bottom line: Slovakia’s mandatory B2B and B2G e-invoicing deadline is fast approaching. Treat 2026 as the preparation window or risk non-compliance.
For more information on Slovakia’s e-invoicing regulations, visit the European Commission’s page on e-invoicing in Slovakia.
Mandatory e-invoicing from January 2027
Timeline and scope: In March 2026, the Norwegian Ministry of Finance confirmed plans to introduce mandatory B2B e-invoicing from 1st January 2027. The mandate applies to all businesses subject to Norwegian bookkeeping obligations, including foreign companies with bookkeeping duties in Norway.
From 1st January 2030, businesses must also be able to receive and process e-invoices automatically and maintain accounting records digitally. Businesses with an annual turnover below NOK 50,000 with no accounting or VAT obligations are expected to be exempt.
Format: The mandated format is EHF (Elektronisk Handelsformat) version 3.0, based on UBL, which corresponds to Peppol BIS Billing 3.0 and is fully aligned with EN 16931.
Method: Norway uses a decentralised post-audit model built on the Peppol eDelivery Network. There is no central government clearance platform.
What it means for Norwegian businesses:
The bottom line: Norway’s mandate is coming into effect sooner than expected. The infrastructure is mature and widely used, but the formalisation of the legal obligations created a hard compliance deadline.
For more information on Norway’s e-invoicing regulations, visit the European Commission’s page on e-invoicing in Norway.
Not every jurisdiction has a hard compliance deadline in 2026 or 2027. The countries below fall into a few different categories:
The Netherlands publishes its e-invoicing proposal framework
B2G e-invoicing has been mandatory since January 2017. However, the Netherlands doesn’t currently have an active domestic e-invoicing mandate. That is soon to change.
In March 2026, the Dutch Ministry of Finance presented a mandate design framework to Parliament, setting out a proposed domestic B2B e-invoicing regime that will launch in January 2030, timed to coincide with the EU’s ViDA Digital Reporting Requirements for intra-community supplies, which will take effect in July 2030.
A separate domestic e-reporting requirement proposal has been suggested for January 2032. The e-invoicing proposal states that e-invoices must comply with the European technical standard, EN 16931.
For 2026, focus on building EN 16931 and Peppol capability now so that, when the legislative timeline is finalised, the technical foundation is already in place.
For more information on the Netherlands’ e-invoicing timeline and requirements, visit the European Commission’s e-invoicing in the Netherlands page or read the proposal created by EY for the Dutch Ministry of Finance.
E-invoicing is gaining momentum, but no B2B mandate yet
Luxembourg’s e-invoicing obligations currently apply only to public procurement, where EN 16931-aligned structured formats are mandatory for public sector suppliers.
Beyond legal obligations, e-invoice generation has accelerated beyond the public sector, growing from fewer than 100 in 2021 to nearly 1,400,000 in 2024. The country now has 11 certified Peppol providers supporting compliant connectivity across the market.
Currently, there isn’t a domestic B2B mandate in Luxembourg, and there has been no confirmation that one will be introduced in the near future. Similar to the Netherlands, Luxembourg’s forward planning is shaped primarily by ViDA.
For both markets, the real driver is cross-border e-invoicing readiness. As ViDA approaches, organisations trading within the EU must ensure they can handle structured exchange and digital reporting requirements across jurisdictions.
The goal in 2026 should be to build one adaptable model rather than continuing to operate in country-specific silos.
More information on Luxembourg’s e-invoicing mandate can be found on the European Commission’s e-invoicing in Luxembourg page.
Established B2G mandate, but no B2B requirement in 2026
Austria is one of the earlier EU adopters of public sector e-invoicing, having mandated structured electronic invoices for suppliers to federal contracting authorities since 2014.
The framework is closely aligned to the European model. Invoices must be in UBL or CII format, aligned to EN 16931, and are transmitted either via the national e-invoicing portal or through the Peppol network using Peppol BIS Billing 3.0.
The B2G e-invoicing mandate applies to invoices exceeding the €10,000 threshold for federal procurement, though many state-level authorities have introduced their own requirements.
There is no B2B or B2C e-invoicing mandate in 2026, and Austria has not introduced a real-time VAT reporting system. For B2B organisations, structured invoice exchange is voluntary, though more companies are choosing to transition to e-invoicing, particularly those with cross-border supply chains where EU trading partners are already operating under mandatory e-invoicing regimes.
In 2026, B2B operators should use the time to align their invoice data models to EN 16931 in anticipation of future ViDA-driven convergence.
More information on Austria's e-invoicing framework is available on the European Commission's e-invoicing page for Austria.
No nationwide mandate, but mature voluntary adoption and strong interoperability
Switzerland’s attitude to e-invoicing is an interesting one: a non-EU country with no nationwide B2B e-invoicing mandate, yet with a market maturity and infrastructure that rival those of many EU member states with e-invoicing mandates in place.
Responsibility for public sector e-invoicing is decentralised, reflecting Switzerland's federal structure. The Federal Finance Administration oversees invoicing requirements for federal suppliers, and e-invoicing is mandatory for suppliers to the federal administration above certain value thresholds.
Many cantons and municipalities have introduced their own B2G requirements, necessitating careful mapping for organisations tendering across multiple government bodies.
In Switzerland, there is no nationwide mandate for B2B e-invoicing in 2026. However, voluntary adoption is high, particularly in the manufacturing, pharmaceuticals, financial services and logistics sectors.
The Swiss QR-bill standard, which modernised payment infrastructure and indirectly strengthened digital invoicing practices, has also raised baseline digital expectations across the market.
UBL and CII are the most common structured standards and are aligned with EN 16931 to ensure interoperability with EU partners. Switzerland is active in the Peppol network, and Peppol BIS Billing 3.0 is increasingly used for cross-border and public-sector transactions.
For organisations trading across both the EU and Switzerland, alignment with EN 16931 is the safest choice, as it meets Swiss interoperability expectations and positions the business to meet EU mandates simultaneously.
For more information on e-invoicing in Switzerland, visit the Federal Finance Administration website.
Mandatory for all VAT invoices from April 2029
The UK's position has moved from active consultation to confirmed mandate. In 2025, the government confirmed that mandatory e-invoicing for all VAT invoices will apply from 1st April 2029, covering B2B and B2G transactions between VAT-registered businesses. B2C transactions are not in scope. The confirmation followed a public consultation that ran from February to May 2025 and drew responses from businesses, trade associations and technology providers across the UK and internationally.
The model under development is a decentralised 4-corner exchange approach due to its interoperability and compatibility with international frameworks like Peppol and the EU ViDA initiative. The UK government has confirmed that there will be no real-time reporting requirement alongside the 2029 mandate. Real-time or near real-time reporting to HMRC may follow in later phases, building on the e-invoicing infrastructure, but it will not be part of the initial go-live.
In 2026, organisations should focus on building solid technical foundations: assess ERP and invoicing system readiness for structured XML output, review data quality and the completeness of buyer and supplier master data, and establish Peppol connectivity or a partnership with an Access Point provider.
For more information on the UK’s e-invoicing consultation, visit the GOV.UK website.
Phased pathway from November 2028
Ireland has published a phased approach to VAT modernisation that is explicitly designed to prepare businesses and the tax authority for the EU's cross-border digital reporting requirements under ViDA.
The first phase begins in November 2028 for larger taxpayers, with the obligation extending to additional cohorts in November 2029.
The final phase, in July 2030, aligns with ViDA's cross-border B2B digital reporting requirements, at which point Ireland's domestic framework and the EU-wide system are expected to converge.
Ireland's Revenue has opted for a phased readiness programme rather than a single hard deadline, giving businesses and software providers sufficient time to adapt.
For 2026 planning, organisations operating in Ireland should not treat the November 2028 date as a reason to defer preparation. ERP changes, data quality work, Access Point onboarding and supplier engagement all take time, and the businesses that will transition most smoothly are those that begin structured invoicing capability work in 2026 rather than 2027 or 2028.
For more information on Ireland’s e-invoicing regulations, visit the Revenue.ie website.
No nationwide B2B mandate, but federal procurement requirements apply
The United States has no nationwide B2B e-invoicing mandate.
The primary anchor point for structured invoicing remains OMB Memorandum M-15-19, issued in 2015, which directed federal agencies to transition to electronic invoicing for appropriate federal procurements by the end of 2018. The US Treasury Bureau of the Fiscal Service administers the Invoice Processing Platform (IPP), which handles electronic invoicing for many federal agency transactions and sets practical requirements for suppliers to those agencies.
For businesses that sell to federal agencies, structured invoicing capability is currently a legal requirement. For businesses that operate purely in domestic commercial markets, there is no regulatory pressure in 2026. However, that may change in the coming years.
Organisations with supply chains or customer bases in the EU, UK, Saudi Arabia, the UAE or across Asia Pacific are increasingly receiving structured invoice requirements from those jurisdictions, and the absence of a domestic US mandate doesn’t insulate them from those expectations.
The risk for US-headquartered organisations is fragmented implementation, managing structured invoicing as a country-by-country compliance exercise rather than building a single interoperable capability.
For more information, visit the US Treasury Bureau of the Fiscal Service website and OMB Memorandum M-15-19.
No mandate, but a formal CRA evaluation is underway
Canada has no national B2B e-invoicing mandate, and the CRA has not announced a timeline for introducing one.
However, the Canada Revenue Agency (CRA)'s Corporate Business Plan outlines e-invoicing as a potential mechanism to improve GST/HST compliance in B2B transactions, with references to exploring an interoperable, tax-integrated framework designed to reduce the reporting burden while strengthening compliance data.
For organisations with Canadian operations, the practical implication is the same as in the US: there isn’t a domestic mandate currently, but increasing pressure from trading partners in mandated jurisdictions, as well as a regulatory environment that is moving incrementally toward structured exchange, may mean e-invoicing is mandated in the future.
For this reason, building interoperable invoice capability now, rather than managing Canadian invoicing as a separate, PDF-based workflow, is the lower-risk long-term position.
For more information on Canada’s e-invoicing stance, read the CRA's Corporate Business Plan.
Standards-led rather than mandate-driven e-invoicing
Thailand has formal standards for electronic tax invoices and related trade documents, developed and maintained by the Electronic Transactions Development Agency (ETDA). However, there is no nationwide B2B mandate with a 2026 or 2027 deadline, and the approach remains primarily standards-led rather than universally enforced.
Structured invoice output may be required to meet programme participation criteria, satisfy audit evidence expectations or fulfil partner-driven digital exchange requirements, particularly where large Thai corporates or government-linked entities are involved in the supply chain.
In Thailand, pressure to adopt e-invoicing is commercial rather than regulatory. Ultimately, the technical requirement is the same: XML-based, structured invoices aligned with ETDA specifications, with electronic signatures and certificate controls.
For 2026, the focus is on capability rather than meeting compliance deadlines. That means having structured XML invoicing in place where your operations require it, keeping certificate and archiving controls aligned to electronic transaction standards and keeping a close eye on ETDA publications.
For more information on e-invoicing in Thailand, visit the Electronic Transactions Development Agency (ETDA) website.
2026 is about enforcement maturity
India's mandatory e-invoicing regime under the Goods and Services Tax Network (GSTN) is one of the most mature clearance-based systems in the world. B2B and export taxpayers must generate invoices using JSON, submit them to the GSTN-operated Invoice Registration Portal (IRP), and obtain an Invoice Reference Number (IRN) and a QR code before the invoice can be legally issued to the buyer. Without IRP validation, the invoice does not exist for GST purposes, and it can’t support input tax credit claims or form the basis of a valid supply.
The phased rollout by annual turnover threshold has now extended to businesses with turnover above ₹5 crore. This figure covers the majority of GST-registered entities engaged in B2B transactions in India. No new threshold changes have been announced for 2026 or 2027.
The current focus is on stricter validation logic, tighter reconciliation between e-invoicing data and GSTR filings and enforcement consistency, including scrutiny of mismatches between IRN data and returns.
For 2026, the priority should be resilience. Invoice Registration Portal (IRP) downtime, API instability or schema validation errors have direct consequences: invoices cannot be raised, goods can’t move, and revenue recognition may be affected. ERP integration with the IRP API needs to be robust, exception-handling processes need to be clear, and Central Board of Indirect Taxes and Customs (CBIC) and GSTN notifications for schema changes need to be monitored closely through 2026 and 2027.
For more information on e-invoicing in India, visit the GSTN website.
Established B2G mandate and strong B2B digital controls, without an official B2B mandate
Portugal has one of the more developed digital invoice control environments in the EU, even without a full B2B clearance mandate.
Public sector e-invoicing is mandatory and aligned to EN 16931, implemented through the national CIUS-PT specification, based on XML and adopted to national specifications to guarantee interoperability. For domestic B2B transactions, the picture is more nuanced. There is no clearance model, but the digital control environment is extensive.
The Portuguese Tax Authority must certify invoicing software, and invoices must include QR codes and ATCUD unique document codes. Additionally, businesses must submit monthly SAF-T files containing extensive sales data. Together, these create a granular audit trail that gives the tax authority real visibility of commercial activity without the overhead of a full clearance model.
For 2026, the focus needs to be on keeping up: software certification and QR/ATCUD code compliance need to be up to date, and invoice data structures should be aligned with EN 16931 now rather than waiting for a domestic mandate to force nationwide change.
For more information on Portugal’s e-invoicing regulations, visit the Portuguese Tax Authority (AT) website and the European Commission's e-invoicing page for Portugal.
Long-expected mandates are now being signed into law and eligibility thresholds are tightening. The businesses that handle this transition well tend to share one characteristic: they stop reluctantly creating a chaotic patchwork of country-by-country solutions that will be obsolete within a year and start asking, “How do we build this once, properly?”
And how are organisations managing e-invoicing mandates without the chaos? With a single platform for compliant e-invoice generation, delivery and tracking.
Find out how Lasernet allows you to generate, send and track compliant e-invoices anywhere, in any approved format, from one platform by booking a demo via the form below.