Australia | by July 1, 2022 | Link | Plans to become e-invoicing ready |
Belgium | Not known | Link | Gradual implementation of mandatory B2B E-Invoicing |
Bolivia | Dec 1, 2022 | Link | Mandatory E-invoicing for selected taxpayers |
Bulgaria | Draft | Link | National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria |
Colombia | Jan 1, 2022 | Link | Implementation of Purchase Support Document who are not subject to e-invoicing |
China | Expected 2021 | Link | VAT e-invoicing to all existing taxpayers nationwide |
Cyprus | Jan 1, 2022 | Link | Mandatory B2G E-invoicing |
El Salvador | Link | Development electronic invoicing system | |
France | 2023-2025 | Link | Mandatory B2B E-invoicing/Real Time Reporting |
Italy | Jan 1, 2022 | Link | Extension of the E-invoicing system to cross-border invoices. Mandatory B2G E-ordering. |
Italy | July 1, 2022 | Link | Mandatory Electronic invoicing scheme between Italy and San Marino |
Japan | Fall 2022 | Link | Japan considers Peppol as countrywide e-invoicing standard as of fall 2022 |
Jordan | ?? | Link | E-invoicing solution facilitating the collection of information and the transparency of transactions with the tax administration |
Kenya | Aug 1, 2021 | Link | Roll-out e-invoicing |
Latvia | Draft – 2025 | Link | Mandatory B2B and B2G |
Lesotho | Link | Implementation of VAT e-invoicing solution | |
New Zealand | Mar-22 | Link | Obligation to create, issue and hold Goods and Services Tax (GST) invoices to reflect the digitisation of accounting and the future use of e-invoicing |
Norway | 2022 | Link | SAF-T digital filing replaces VAT return 2022 |
Paraguay | Pilot Jan 1, 2022 | Link | Mandatory E-Invoicing – Dates set for Pilot and Voluntary participation phase |
Philippines | Jan 1, 2022 | Link | Pilot Launch of e-invoicing |
Poland | Jan 1, 2022 | Link | Optional B2B E-Invoicing as of Jan 2022, mandatory as of 2023. |
Poland | Jan 1, 2022 | Link | Real Time Reporting |
Poland | Jan 1, 2022 | Link | SAF-T Updates |
Portugal | 2022 | Link | ATCUD and QR codes obligatory invoice elements |
Portugal | 2022 | Link | Mandatory to Declare the SAF-T Accounting File |
Portugal | Sept 30, 2021 – Jan 1, 2022 | Link | New deadlines in B2G e-invoicing mandate |
Romania | 2022 | Link | Mandatory SAF-T in Romania from 2022 |
Romania | Sept 1, 2021 | Link | Mandatory B2G E-Invoicing |
San Marino | Oct 1, 2021 – Jully 2022 | Link | E-invoice Requirement for Companies Selling Goods in Italy, voluntary Oct 1, 2021, Mandatory as of July 2022 |
Saudi Arabia | Dec 4, 2021 | Link | B2B E-invoicing mandatory as of Dec 4, 2021 |
Serbia | As of Jan 1, 2022 | Link | Mandatory E-Invoicing |
Slovakia | Draft | Link | Proposals to require B2B government pre-approved electronic invoicing, consultation process started |
Spain | Draft | Link | Mandatory B2B E-Invoicing |
Vietnam | July 22 | Link | Vietnam prepares to roll out e-invoicing for all businesses |
Ukraine | 2023 | Link | SAF-T Gradual implementation as of 2023 |
United Kingdom | 2022 | Link | Extension of MTD to all taxpayers |
Uruguay | Sept 30, 2021 | Link | Deadline for Reporting Software Solutions Used to Issue Electronic Invoices |
United States | 2022 | Link | Launch of E-Invoicing Market Pilot |