Last update: January 21, 2025
January 1, 2025
- Romania
- Approved
- SAF-T
- Mandatory Submission for SAF-T for Non-Established Businesses
- Mandatory Submission for SAF-T for Non-Established Businesses – VATupdate
- Romania
- Approved
- E-Invoicing
- B2C E-Invoicing
- Romania Enacts New E-Invoicing, E-Transport, and E-VAT Legislation Updates – VATupdate
- Malaysia
- Approved
- E-Invoicing
- Second Phase of E-Invoicing Mandate in 2025: Medium-sized businesses (annual turnover between MYR 25 million and MYR 100 million) must comply
- Malaysia: Second Phase of E-Invoicing Mandate in 2025 – VATupdate
- Denmark
- Approved
- Bookkeeping Act/E-Invoicing
- Phase 2 of the Bookkeeping Act – Digital bookkeeping & E-Invoicing – extension to those using self-developed system
- Phase 2 of the Bookkeeping Act begins in Denmark – VATupdate
- Paraguay
- Approved
- E-Invoicing
- E-Invoicing: implementation date for newly registered taxpayers
- Paraguay’s e-Implementation Postponement – VATupdate
March 1, 2025
- Bolivia
- Approved
- E-Invoicing
- Mandatory adoption of electronic invoicing for Group 9
- Bolivia Extends Deadline for Group 9 Taxpayers – VATupdate
- Denmark – Greenland
- Approved
- Mandatory B2G -e-Invoicing
- Greenland Government Mandates Digital Invoices for Public Transactions Starting March 2025
March 3, 2025
- Paraguay
- Approved
- Group 11: Medium and large taxpayers, to issue all tax documents electronically
- New taxpayer groups must comply with the e-invoicing mandate in Paraguay – VATupdate
April 1, 2025
- Saudi Arabia
- Approved
- E-Invoicing
- 17th wave: businesses with annual VAT revenue exceeding SAR 3 million
- ZATCA’s 16th Wave of Taxpayers – VATupdate
May 1, 2025
- Singapore
- Approved
- E-Invoicing
- Voluntary early adoption by GST-registered businesses
- Singapore Adopts OECD Tax Guidelines and Mandatory E-Invoicing in 2025 – VATupdate
May 16, 2025
- Dominican Republic
- Apprved
- E-Invoicing
- B2B e-invoicing Obligation to use e-invoicing for large local companies and mid-sized companies
- E-invoicing in the Dominican Republic, how to use it – VATupdate
June 1, 2025
- Costa Rica
- Approved
- E-Invoicing
- Version 4.4 of electronic receipts becomes mandatory on June 1, 2025
- Version 4.4 of electronic receipts becomes mandatory on June 1, 2025 – VATupdate
June 2, 2025
- Paraguay
July 1, 2025
- Malaysia
- Approved
- E-Invoicing
- All other taxpayers must adhere to e-invoicing requirements
- A Step-by-Step Guide to Implementing E-Invoicing in Malaysia for 2025 – VATupdate
July 31, 2025
- Saudi Arabia
- Approved
- E-Invoicing
- 17th wave: businesses with annual VAT revenue exceeding SAR 2.5 million
- Saudi Arabia’s Seventeenth Wave of E-Invoicing Mandate – VATupdate
August 31, 2025
- Saudi Arabia
- Approved
- E-Invoicing
- 18th wave: VAT-relevant revenues exceeding SAR 2 million in 2022 or 2023
- ZATCA’s 18th Wave of Taxpayers – VATupdate
September 1, 2025
- Paraguay
September 30, 2025
- Saudi Arabia
- Approved
- E-Invoicing
- 19th wave: All taxpayers whose revenues subject to VAT exceeded SAR 1.75 Mn during 2022 or 2023
- ZATCA Sets Criteria for 19th E-Invoicing Wave in Saudi Arabia – VATupdate
November 1, 2025
- Singapore
- Approved
- E-Invoicing
- B2B e-invoicing Mandatory for newly incorporated companies that register for GST on a voluntary basis.
- Singapore Adopts OECD Tax Guidelines and Mandatory E-Invoicing in 2025 – VATupdate
November 15, 2025
- Denmark
- Approved
- E-Invoicing
- Implementation OIOUBL 3 Invoice Package for e-invoicing
- Denmark to Implement OIOUBL 3 E-Invoicing Updates in 2025 – VATupdate
December 1, 2025
- Paraguay
December 31, 2025
- Portugal
- Approved
- E-Invoicing
- End of the use of PDF invoices without Qualified Electronic Signatures
- Portugal Delays Mandatory SAF-T Submission to 2027, Extends QES Deadline – VATupdate
January 1, 2026
- Bulgaria
- Approved
- SAF-T
- Mandatory SAF-T for large companies (sales revenue exceeding 300 Million BNG)
- Mandatory SAF-T reporting from 2026 – VATupdate
- Denmark
- Approved
- Bookkeeping Act/SAF-T
- Bookkeeping Act Phase 3: All companies maintain digital records and provide SAF-T data upon tax authority request
- Phase 2 of the Bookkeeping Act begins in Denmark – VATupdate
- Brazil
- Draft
- E-Invoicing
- E-Invoicing for New Indirect Tax Implementation
- Brazil Updates E-Invoicing for New Indirect Tax Implementation – VATupdate
- Israel
- Approved
- E-Invoicing
- B2B e-invoicing A phased e-invoicing obligation, starting with invoices worth more than NIS 15,000
- What is the timeline of the E-Invoicing mandate in Israel? – VATupdate
- Portugal
- Approved
- E-Invoicing
- Qualified Electronic Signatures on electronic invoices
- Portugal Delays Mandatory SAF-T Submission to 2027, Extends QES Deadline – VATupdate
March 2, 2026
- Paraguay
April 1, 2026
- Singapore
- Approved
- E-Invoicing
- B2B e-invoicing Mandatory for all new GST registrants on a voluntary basis.
- Boost Your Business: Embrace InvoiceNow for Enhanced Efficiency and Cost Savings – VATupdate
May 16, 2026
- Dominican Republic
- Approved
- E-Invoicing
- B2B e-invoicing Obligation to use e-invoicing for Small taxpayers, micro-taxpayers, and unclassified taxpayers
- E-invoicing in the Dominican Republic, how to use it – VATupdate
June 1, 2026
- Paraguay
July 1, 2026
- United Arab Emirates
- Proposed
- E-Invoicing
- Mandatory B2B and B2G E-Invoicing
- UAE eInvoicing Programme: Digital Transformation for Enhanced Compliance and Economic Growth by 2026 – VATupdate
- Denmark
- Approved
- Bookkeeping Act/E-Invoicing
- All businesses will be required to maintain digital records, issue structured e-invoices, and provide SAF-T data upon tax authority request
September 1, 2026
- Paraguay
December 1, 2026
- Paraguay
January 1, 2027
- Portugal
- Postponed
- SAF-T
- Electronic accounting The mandatory declaration of the SAF-T accounting file.
- Portugal Delays Mandatory SAF-T Submission to 2027, Extends QES Deadline – VATupdate
- Bulgaria
- Approved
- SAF-T
- Mandatory SAF-T for medium and small companies (sales revenue exceeding 300 Million BNG)
- Mandatory SAF-T reporting from 2026 – VATupdate
- Estonia
- Plan
- E-Invoicing & E-Reporting
- Estonia Targets 2027 for E-Invoicing Rollout – VATupdate
- Israel
- Approved
- E-Invoicing
- B2B e-invoicing A phased e-invoicing obligation, starting with invoices worth more than NIS 10,000
- What is the timeline of the E-Invoicing mandate in Israel? – VATupdate
- Ukraine
- Proposal
- SAF-T
- SAF-T Tax Reporting mandatory for all taxpayers
- SAF-T UA 2.0: Ukraine’s Move Toward Digital Tax Reporting – VATupdate
January 1, 2028
- Bulgaria
- Approved
- SAF-T
- Mandatory SAF-T for medium and small companies (sales revenue exceeding 15 Million BNG)
- Mandatory SAF-T reporting from 2026 – VATupdate
- Israel
- Approved
- E-Invoicing
- B2B e-invoicing A phased e-invoicing obligation, starting with invoices worth more than NIS 5,000
- What is the timeline of the E-Invoicing mandate in Israel? – VATupdate
January 1, 2029
- Bulgaria
- Approved
- SAF-T
- Mandatory SAF-T for ALL large, medium and small compamies
- Mandatory SAF-T reporting from 2026 – VATupdate
January 1, 2030
- Bulgaria
- Approved
- SAF-T
- Mandatory SAF-T for mico companies
- Mandatory SAF-T reporting from 2026 – VATupdate
July 1, 2030
- European Union
- Draft
- E-Invoicing/CTC
- Digital Reporting Requirements – Mandatory B2B E-Invoicing intra-EU transactions + E-Reporting
- EU details on VAT in the Digital Age (ViDA) package – VATupdate
Delayed/Unknown
- Bolivia
- E-Invoicing
- Mandatory adoption of electronic invoicing for Group 10
- More taxpayer groups are obliged to comply with the e-invoicing regime – VATupdate
- Cambodia
- During 2025
- Proposal
- Mandatory B2B E-Invoicing
- Cambodia Launches Voluntary E-Invoicing for B2G, Plans B2B and B2C Expansion – VATupdate
- Greece
- Plan
- Between July 1, 2025 and June 30, 2026
- Mandatory B2B E-Invoicing & Real Time Reporting
- Greece is likely to mandate e-invoicing for B2B transactions in 2025 – VATupdate
- Madagascar
- Mandatory e-invoicing for all taxpayers
- Madagascar plans mandatory e-invoicing for all taxpayers – VATupdate
- Moldova
- Unknown
- E-invoicing Extension Consultation Launched for Public Bodies
- Moldova 2025 E-invoicing Extension Consultation Launched for Public Bodies – VATupdate
- Oman
- Mandatory E-Invoicing + Preclearance CTC
- Oman Delays Mandatory E-Invoicing – VATupdate
- Spain
- E-Invoicing
- B2B e-invoicing obligation for companies with an annual turnover of more than €8 million
- Spain’s B2B e-Invoicing Delayed! – VATupdate
- Spain
- E-Invoicing
- B2B e-invoicing obligation for companies with an annual turnover of less than €8 million
- Spain’s B2B e-Invoicing Delayed! – VATupdate
