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Live VAT digital reporting & e-invoicing global tracker

Author: Published on: Published in: Global

Tax authorities are digitalising VAT / GST reporting via live transaction reporting & e-invoicing. Below is our live global tracker.

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Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bosnia TBC Proposed e-invoicing mandate
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 1 Jul 2025 Customers may insist on supplier e-invoicing
Estonia 2 2027 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Hungary Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Moldova TBC Extension consultation for 2025
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Portugal Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia Jun 2026 B2B e-invoicing mandate
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Spain 3 Jan 2027? Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers
UK Oct 2024 E-invoicing consultation

Asia Pacific e-invoicing

Country Date Comments (click for details)
Australia TBC PEPPOL-based e-invoicing with no govt intervention B2B
China Nov 2023 Special e-fapiao VAT invoice being piloted with 2023 full implementation
India Oct 2020 B2B pre-clearance with separate B2C; completed Apr 2021
Indonesia Jul 2015 e-Factur Pajak electronic invoicing
Japan Oct 2023 Tax qualified invoices
Kazakhstan Jan 2017 e-invoicing IS ESF
Kyrgyzstan May 2023 Mandatory e-invoicing for goods
Malaysia Aug 2024 e-invoicing pre-clearance
Mauritius Jan 2024 Electronic fiscal cash registers
Nepal Jan 2017 E-billing
New Zealand Mar 2022 B2G PEPPOL-based e-invoicing
Pakistan Pending E-invoicing and fiscal registers
Philippines On hold 2024 Pilot on hold due to technical issues
Singapore Nov 2025 Phased B2B e-invoicing mandate
South Korea 2011 Near real-time invoice reporting
Taiwan 2017 Electronic GUI invoices; non-residents since 2020
Thailand 2018 E-invoice reporting where adopted
Vietnam Nov 2021 Pre-clearance B2B verification code e-invoice

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola 2019 Standard Audit File for Tax
Bahrain 2025? Plans progressing for launch 2024 likely
Benin 2020
Botswana 2024 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Proposal Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria Apr 2021 Automated Tax Administration System ATAS
Oman 2025? Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa TBC E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

Central and South America e-invoicing

Country Date Comments (click for details)
Argentina 2003 e-Factura Electronic Authorization Code system
Bolivia Dec 2021 SFE Pre-clearance model
Brazil 2005 Nota Fiscal Electronic NF-e
Chile 2001 DTE tax invoice
Colombia Nov 2020 e-invoice CUFE
Costa Rica 2018 Pre-clearance
Dominican Republic 2024 Mandatory e-invoicing phased introduction
Ecuador 2014 SFEP VAT e-invoicing
El Salvador 2022 Pre-clearance e-invoicing law passed
Guatemala 2019 e-invoice FEL
Mexico 2011 Pre-clearance e-invoice CFDI
Panama 2021 SFEP VAT e-invoicing with third-party agent required
Paraguay 2022 Marangatú, a pre-clearance e-invoice system started 1 Jan 2022
Peru 2010 Pre-clearance invoice; requirement for approved e-invoice agent
Uruguay 2019 CFE pre-clearnance e-invoicing

North America e-invoicing

Date Comments (click for details)
Canada 2018 Voluntary UBL-based regime
Mexico 2011 Pre-clearance e-invoice CFDI
United States - Industry network established

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