Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status April 1, 2021)

Australia	by July 1, 2022	Link	Plans to become e-invoicing ready
Argentina	As of April 1 ,2021	Link	Mandatory Use of Qr Code in Electronic Invoices
Brazil		Link	New rules for NF-e invoices
Bulgaria		Link	National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria
European Union		Link	B2G e-invoicing – overview across EU 2020
France	2023-2025	Link	Mandatory B2B E-invoicing/Real Time Reporting
Germany	??
Greece	As of April 1, 2020	Link	MyData (E-books)
Guatemala	April 1, 2021	Link	Expansion FEL e-Invoicing System for Public Suppliers
India	April 1, 2021	Link	Taxpayers with a threshold of 50 Cr rupees or more must implement e-invoicing
Italy	Jan 1, 2022	Link	Extension of the E-invoicing system to cross-border invoices
Japan	2023	Link	Qualified Invoice System
Jordan	??	Link	E-invoicing solution facilitating the collection of information and the transparency of transactions with the tax administration
Norway	2022	Link	SAF-T digital filing replaces VAT return 2022
Paraguay		Link	Pilot Program for the New Ekuatia’I Electronic Invoicing System
Peru	April 1, 2021	LInk	Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts
Philippines	Jan 1, 2022	Link	Pilot Launch of e-invoicing
Poland	Oct 1, 2021	Link	Optional B2B E-Invoicing as of Oct 2021, mandatory as of 2023.
Portugal	July 1, 2021		The deadline for entities not established in but registered for value added tax (VAT) purposes in Portugal regarding the requirement to issue invoices by means of certified invoicing software has been postponed to 1 July 2021.
Saudi Arabia	Dec 4, 2021	Link	B2B E-invoicing mandatory as of Dec 4, 2021
Serbia	July 1, 2021 or Jan 1, 2022	Link	Mandatory E-Invoicing
Singapore		Link	Singapore Encourages the Use of E-Invoicing With Peppol
Slovakia		Link	Proposals to require B2B government pre-approved electronic invoicing, consultation process started
Turkey	Before July 1, 2021	Link	E-invoice system and e-arşiv invoices became mandatory for businesses with a year-end turnover of TRY 5 million and above
Vietnam	July 22	Link	Vietnam prepares to roll out e-invoicing for all businesses
United Kingdom	April 1, 2021	Link	The 9 Box VAT return message must be issued electronically
United Kingdom	2022	Link	Extension of MTD to all taxpayers