Latest announced and potential digital reporting, e-invoice and SAF-T mandates. For a comprehensive country-by-country review of digital and e-invoice reporting check out our global e-invoicing tracker.
Upcoming e-invoice mandates
Potential e-invoicing mandates
| Country | Date | Comments (click for details) |
| Australia | TBC | Treasury plans to enforce right to request e-invoices from vendors |
| Bulgaria | TBC | Public consultation on pre-clearance model e-invoice |
| Congo, Republic | 2024 | E-invoicing and fiscal devices mandate |
| Finland | Apr 2020 | Customer option to require B2B e-invoices |
| Greece | 2025 | E-invoicing to supplement digital myDATA reporting |
| Estonia | 2025? | Requirement for suppliers to offer e-invoicing option |
| Ireland | TBC | Public consultation underway |
| Lithuania | TBC | E-invoicing platform being scoped |
| Montenegro | TBC | E-invoicing preparations |
| Nigeria | TBC | Proposed e-invoicing |
| Slovenia | 2025 ? | e-SLOG B2B proposal stalled |
| South Africa | TBC | Consultation on digital reporting and e-invoicing |
| Sweden | TBC | PEPPOL based mandatory e-invoicing |
| Bahrain | 2024? | Plans progressing for launch 2024 likely |
In-progress e-invoice launches
| Country | Date | Comments (click for details) |
| Italy | Jan 2024 | Micro businesses join SdI |
| Greece | Apr 2024 | myDATA upgrades to live invoice submissions |
| Bolivia | Apr 2024 | 4th wave of e-invoicing roll out |
| Romania | Jan 2025 | Final wave of SAF-T |
| China | Jan 2023 | Special e-fapiao VAT invoice being piloted with 2023 full implementation |
| Saudi Arabia | Dec 2021 | Pre-clearance e-invoicing |
| Paraguay | Jul 2022 | Phased e-invoicing launch |
| South Korea | 2011 | Near real-time invoice reporting |
Standard Audit File for Tax SAF-T countries
| Country (click for details) | Date | Scope | |
| 13 | Bulgaria | 2026 | Phased introduction over two years |
| 12 | Ukraine | Jan 2025 | Phased 2025 to 2027 implementation |
| 11 | Denmark | Jan 2024 | Phased implementation from 2024 |
| 10 | Romania | Jan 2022 | Mandatory monthly filings initially large taxpayers (due Jan 2023) |
| 9 | EU OSS & IOSS | Jul 2021 | On-demand for sellers, marketplaces or Intermediaries |
| 8 | Norway | 2020 | Replaced VAT return 2022 |
| 7 | Angola | 2019 | On-demand |
| 6 | Lithuania | 2019 | On-demand; residents and non-residents above €30,000 sales threshold |
| 5 | Poland | 2016 | Mandatory, monthly replaced VAT return Oct 2020 |
| 4 | France | 2014 | On-demand |
| 3 | Luxembourg | 2011 | On-demand |
| 2 | Austria | 2009 | On-demand |
| 1 | Portugal | 2009 | Monthly for residents and non-residents (Jun 2022) |
