Which countries require electronic invoicing, when the deadlines land, and which format and platform each uses. Track the 2026–2028 wave of mandates across Europe, the Middle East, Asia-Pacific, and the Americas.
Last reviewed: July 2026
Key timeline
Long-standing mandatory e-invoicing
Scope
B2B / B2C
Format
XML (NF-e / NFS-e)
System
SEFAZ
Brazil operates a mature, mandatory electronic invoicing system administered by state and municipal tax authorities.
Portal da Nota Fiscal EletrônicaKey timeline
Mandatory nationwide (CFDI 4.0)
Scope
B2B / B2C
Format
CFDI XML
System
SAT-certified providers (PAC)
Mexico has one of the longest-running mandatory e-invoicing systems; all invoices are issued as CFDI and validated before they are valid.
SAT (Mexico)Key timeline
No federal mandate
Scope
Voluntary
Format
Market-driven (e.g. DBNAlliance exchange)
System
DBNAlliance network (voluntary)
There is no federal e-invoicing mandate. Adoption is voluntary and market-led, with the DBNAlliance running a national exchange framework.
DBNAllianceKey timeline
No B2B mandate; Peppol encouraged
Scope
B2G / B2B (voluntary)
Format
Peppol (UBL)
System
Peppol network
There is no mandatory B2B e-invoicing. Peppol e-invoicing is promoted and is required by many federal government agencies for B2G.
Australian Taxation OfficeKey timeline
Mandatory for turnover above ₹5 crore (since Aug 2023)
Scope
B2B
Format
GST JSON (IRN + QR code)
System
Invoice Registration Portal (IRP)
B2B invoices must be registered with the IRP to obtain an Invoice Reference Number; the turnover threshold has stepped down over time.
GST Portal (India)Key timeline
By turnover: > RM100m Aug 2024; RM25–100m Jan 2025; remaining through 2025–2026
Scope
B2B / B2C
Format
XML / JSON
System
MyInvois (LHDN)
Malaysia's e-invoicing rollout is phased by annual turnover, with smaller businesses brought in last.
Inland Revenue Board (LHDN)Key timeline
New GST registrants from Nov 2025; broader rollout in phases
Scope
B2B (GST)
Format
Peppol (InvoiceNow)
System
IRAS / Peppol
GST InvoiceNow requires transmission of invoice data to IRAS via the Peppol network, starting with newly registered businesses.
IRASKey timeline
Structured e-invoicing mandatory from Jan 2026
Scope
B2B
Format
Peppol BIS Billing (UBL)
System
Peppol network
Domestic B2B transactions between VAT-registered businesses move to structured e-invoicing over the Peppol network.
FPS Finance BelgiumKey timeline
Structured e-invoicing + digital reporting from July 2030
Scope
Intra-EU B2B
Format
EN 16931
System
National systems + EU digital reporting
VAT in the Digital Age is the EU-wide reform introducing mandatory structured e-invoicing and near real-time digital reporting for cross-border B2B transactions.
European Commission — VAT in the Digital AgeKey timeline
Receiving + large/medium issuing Sept 2026; small businesses Sept 2027
Scope
B2B + e-reporting
Format
Factur-X, UBL, CII (via approved platforms)
System
PDP (Partner Dematerialisation Platforms)
All businesses must be able to receive e-invoices from the first phase; issuing obligations follow by company size.
impots.gouv.frKey timeline
Issuing from Jan 2027 (turnover > €800k); all businesses Jan 2028
Scope
B2B
Format
EN 16931 (XRechnung, ZUGFeRD / Factur-X)
System
Decentralised (no central platform)
All domestic businesses have had to be able to receive structured e-invoices since January 2025. Mandatory issuing is then phased in by company size.
German Federal Ministry of FinanceKey timeline
Mandatory since January 2019
Scope
B2B / B2C / B2G
Format
FatturaPA XML
System
Sistema di Interscambio (SdI)
One of the earliest and most established mandatory e-invoicing regimes; nearly all invoices clear through the SdI platform.
Agenzia delle EntrateKey timeline
Large businesses (> PLN 200m) Feb 2026; all others Apr 2026
Scope
B2B
Format
FA_VAT structured XML
System
KSeF (National e-Invoice System)
Mandatory KSeF use was delayed and is now phased in by turnover during 2026.
podatki.gov.plKey timeline
Phased rollout expected ~2027 once regulations are finalised
Scope
B2B
Format
Facturae / UBL / EN 16931
System
Public + private platforms
Mandatory B2B e-invoicing is set by the 'Crea y Crece' law; the start dates depend on final implementing regulations, with larger businesses first.
Agencia TributariaKey timeline
No mandate yet; consultation held in 2025
Scope
TBD
Format
TBD
System
TBD
The UK has no B2B e-invoicing mandate. The government ran a public consultation on promoting e-invoicing in 2025.
GOV.UKKey timeline
Phase 2 (integration) rolling out in waves by turnover
Scope
B2B / B2C
Format
XML / PDF-A3 with embedded XML (signed, QR code)
System
ZATCA (FATOORA)
Phase 1 (generation) has applied since December 2021. Phase 2 requires integration with ZATCA's platform, phased in by taxpayer turnover.
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