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Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

14 April 2023
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Last update: April 14, 2023

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During 2023

  • Panama

    • Extension of Panama’s implementation of electronic invoices

  • Paraguay

By end Q1 2023

  • Colombia
    • Draft – Colombia released a Project Resolution on electronic documents

March 22, 2023

  • China
    • Selected taxpayers are included in Henan and Jilin provinces under the pilot program of fully digitalized e-fapiao

March 30, 2023

  • China
    • Selected taxpayers are included in Shenzhen(Guangdong Province), Ningbo (Zhejiang Province), Fujian province and Yunnan Province  under the pilot program of fully digitalized e-fapiao

April 1, 2023

  • Bolivia
    • On 31st January 2023, SIN published a new resolution Nº 102300000004 about the transition period of the “third group of taxpayers” obliged to issue electronic tax documents. Listed taxpayers shall start issuing electronic invoices as of 1 April 2023. Those concerned have to show compliance as of April 1, 2023.
  • Egypt

    • Deadline for joining e-invoice system

  • Mexico
    • Approved – Using version 3.3 of CFDI e-invoices (version 4.0 will become mandatory from April 2023)
  • New Zealand
    • Proposal – IRD announces changes to GST Invoicing System
  • Slovakia
    • Approved – Mandatory e-invoicing for B2G, G2G, and G2B transactions

July 1, 2023

  • Australia
    • Proposal – Large businesses (with a turnover above AUD 50 million)
  • Guatemala
    • Approved – Guatemala will oblige small taxpayers to issue e-invoices (delayed from April 1, 2023)
  • Mexico
    • Approved – Using version 3.3 of CFDI e-invoices (version 4.0 will become mandatory from July1 , 2023 – delayed from April 2023)
  • Saudi-Arabia

    • The second wave of e-invoicing integration phase

  • South Korea
    • Near real-time e-invoicing regime will be made mandatory for a larger group of companies as it cuts the annual reporting threshold from KRW 200m to KRW 100m (approx €74,000).

September 1, 2023

  • Brazil
    • The mandatory adoption by small and unincorporated taxpayers of the Nota Fiscal de Serviós Eletrônica (NFS-e) for services

 October 1, 2023

  • Japan
    • Approved – New Japanese qualified invoice system per October 2023
  • Saudi-Arabia

    • Third wave of e-invoicing applicability

December 1, 2023

Q4 2023/Q4 2024

  • Ghana
    • Approved – First 600 taxpayers on e-VAT; full mandate for all by 2024
    • Q4 2023/Q4 2024

January 1, 2024

  • Bahrain
    • Proposal – Implementation of E-Invoicing
  • Malaysia
    • Proposed – Businesses will be able to implement e-Invoicing voluntarily

June 1, 2024

  • Malaysia
    • Proposed – Mandatory implementation for businesses with annual turnover of MYR 100 million

July 1, 2024

  • Australia
    • Proposal – Medium-sized businesses (between AUD 10 million and 50 million)
  • Belgium
    • Draft – Mandatory B2B E-Invoicing, gradual implementation, to be approved by EU Commission
  • France
    • Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing: 1 Jul 2024 for large companies (more 5,000 employees; and either of following: €1.5 billion turnover; or €2 billion balance sheet)
  • France
    • Approved – Obligation to receive invoices in electronic format will be started for all taxpayers
  • Poland
    • Draft – Mandatory B2B E-Invoicing

Q4 2024

  • Spain
    • Approved (No EU approval yet) – Mandatory B2B E-Invoicing.
    • First, for large taxpayers with an annual turnover of more than 8 million Euros, 1 year after the issuance of the implementing regulation.
    • Secondly, for rest of the taxpayers, 2 years after the issuance of the implementing regulation.
  • Ghana
    • Approved – First 600 taxpayers on e-VAT; full mandate for all by 2024

 January 1, 2025

  • France
    • Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing1 Jan 2025 for medium sized companies
  • China
    • Proposal – Fully Digitalized E-Fapiao Program
  • Dominican Republic
    • Draft – E-Invoicing for small, micro, and unclassified
  • Malaysia
    • Proposed – Mandatory implementation for businesses with annual turnover of MYR 50 million
  • Romania
    • Approved – SAFT – Small taxpayers and non-resident taxpayers will start on 1 January 2025

January 1, 2026

  • France
    • Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing
    • 1 Jan 2026 for small businesses (less than 250 employees; and not exceeding either of following: €50 million turnover; or €43 million balance sheet)
  • Malaysia
    • Proposed – Mandatory implementation for businesses with annual turnover of MYR 25 million

January 1, 2027

  • Malaysia
    • Proposed – Mandatory implementation for all businesses

Unclear timing

  • Botswana

    • Introduction of electronic billing/invoicing platforms to improve VAT compliance

  • Bulgaria
    • Draft – A public consultation on mandatory B2B e-invoicing is planned, as well as proposals for introducing SAF-T reporting
  • Croatia

    • New CTC Project – “Fiscalization 2.0.”

  • Denmark
    • Draft – Mandatory B2B E-Invoicing based on bookkeeping Act
  • El Salvador
    • Draft – Electronic documents (incl. E-Invoicing) – Decree published
  • Germany

    • Germany will publish a discussion draft law for the introduction of mandatory B2B e-invoicing

  • Hungary
    • Draft – Hungary plans to implement SAF-T reporting in late 2022/early 2023
  • Indonesia
    • Plan – Government intends to implement e-Invoicing in stages
  • Israel

    • CTC Model Approved by the Government

  • Latvia
    • Draft – Mandatory B2B and B2G E-Invoicing, EU Commission approval needed
  • Romania
    • Draft – Mandatory B2B E-Invoicing, to be approved by EU Commission, implementation in 2024?
  • Singapore

    • Mandate InvoiceNow for B2G E-Invoicing

  • Slovakia
  • Slovenia
    • Plan – Slovenia has announced plans to introduce B2B e-invoicing.
  • Spain
    • Approved (No EU approval yet) – Mandatory B2B E-Invoicing.
    • First, for large taxpayers with an annual turnover of more than 8 million Euros, 1 year after the issuance of the implementing regulation.
    • Secondly, for rest of the taxpayers, 2 years after the issuance of the implementing regulation.
  • Sweden
    • Draft – Swedish tax authority has started work on three different types of reporting(E-Invoicing, RTR, SAF-T)

    • Investigation on Mandatory B2B, G2B e-Invoicing

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