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Country | Status | Legislative change | |
Starting date | |||
Australia | Proposal | Large businesses (with a turnover above AUD 50 million) | 01/07/23 |
Australia | Proposal | Medium-sized businesses (between AUD 10 million and 50 million) | 01/07/24 |
Australia | Proposal | Remaining businesses | 01/07/25 |
China | Proposal | Fully Digitalized E-Fapiao Program | 01/01/25 |
India | Approved | India B2B e-invoicing threshold drops to ₹5 January 2023 | 01/01/23 |
India | Approved | Companies with Rs10 crore turnover mandated to generate e-invoice | 01/10/22 |
Indonesia | Plan | Government intends to implement e-Invoicing in stages | |
Japan | Approved | New Japanese qualified invoice system per October 2023 | 01/10/23 |
Malaysia | Approved | Malaysia e-invoicing 2023 confirmed in budget – Phased introduction based on Italian SdI live electronic invoicing | 01/01/23 |
Malaysia | Approved | E-Invoicing to be implemented by the Inland Revenue Board (IRB) in phases beginning from year 2023. Pilot project with selected taxpayers. | 01/01/23 |
New Zealand | Proposal | IRD announces changes to GST Invoicing System | 01/04/23 |
Phillippines | Proposal | Top 100 companies as of July 2022, rest as of 2023 | 01/01/23 |