2025 → 2028, month by month.

🇩🇪 Germany · Receive obligation

All domestic B2B taxable persons must be able to receive structured e-invoices.

🇩🇪 Germany · Transition allowance

Paper and PDF still permitted with recipient consent.

🇮🇩 Indonesia · Coretax migration

DJP migrates to Coretax Administration System — new portal for VAT and e-Faktur. Existing certificates re-issued; some H2H endpoints updated.

🇲🇾 Malaysia · Phase 2 — Upper mid-market

Annual turnover RM25M - RM100M.

🇷🇴 Romania · B2C all

All domestic B2C.

🇮🇳 India · 30-day reporting window

Invoices must be reported to IRP within 30 days from invoice date.

🇮🇹 Italy · FatturaPA v1.9

New TD29 (omitted/irregular invoice notification), RF20 regime, refined controls.

🇸🇬 Singapore · Soft launch — newly-incorporated voluntary registrants

Voluntary participation begins.

🇬🇧 United Kingdom · HMRC consultation closed

HMRC / DBT joint consultation on UK e-invoicing regime closed.

🇦🇺 Australia · PINT A-NZ sole format

PINT A-NZ replaces PEPPOL BIS 3.0 A-NZ as sole supported format.

🇬🇷 Greece · B2B mandate — large

Large enterprises must issue full e-invoices.

🇲🇾 Malaysia · Phase 3 — Mid-market

Annual turnover RM5M - RM25M.

🇳🇬 Nigeria · Phase 1 — large taxpayers

Large taxpayers live on MBS; compliance deadline 31 Jul 2026.

🇶🇦 Qatar · GTA pilot — selected large entities

Voluntary pilot with a selected group of large taxpayers on the GTA platform.

🇬🇧 United Kingdom · Autumn Budget 2025 confirms 2029 mandate

Treasury confirms mandatory e-invoicing for B2B and B2G VAT invoices from 1 Apr 2029.

🇴🇲 Oman · Draft Data Dictionary circulated

OTA shared first concrete technical requirements with selected taxpayers.

🇸🇦 Saudi Arabia · Phase 2 Wave 22

Wave 22 integration deadline.

🇧🇪 Belgium · B2B mandate

All domestic B2B between Belgian VAT-registered persons via Peppol.

🇧🇷 Brazil · National NFS-e mandatory

All municipalities except São Paulo migrate to national standard.

🇧🇷 Brazil · IBS/CBS/IS fields operational

Tax reform layout with new tax groups via Technical Note 2024.001.

🇨🇳 China · VAT Law in force — e-fapiao sole legal format

VAT Law embeds electronic invoicing in statute. e-fapiao is the only legal invoice format; delivery runs through digital tax accounts.

🇭🇷 Croatia · Fiskalizacija 2.0 — B2B e-invoicing + e-reporting

Mandatory structured B2B e-invoicing plus real-time fiscalisation and e-reporting to Porezna uprava for all VAT-registered resident businesses.

🇩🇰 Denmark · Digital bookkeeping — all above DKK 300k

Requirement extends to all businesses with annual turnover above DKK 300,000, including custom systems.

🇲🇾 Malaysia · Phase 4 — SMEs

Originally RM1M-RM5M turnover from 1 Jan 2026. Narrowed to RM3M-RM5M from 1 Sep 2026 when the exemption threshold rose to RM3M. Penalty-free relaxation applies until 31 Dec 2027.

🇲🇽 Mexico · 2026 tax reform — abbreviated verification

SAT can declare CFDIs false; criminal liability for tax invoice fraud.

🇲🇽 Mexico · Cancellation extended to ISR return

CFDI cancellation deadline extended to month of annual ISR filing.

🇲🇽 Mexico · Digital platforms complement Revision E

New complement for platform economy reporting.

🇵🇭 Philippines · Wave 3 — All large taxpayers

Full LTS coverage.

🇷🇴 Romania · Non-resident VAT customers

Invoices to non-resident VAT-registered customers also via e-Factura; deadline 5 working days.

🇬🇧 United Kingdom · Stakeholder co-design phase begins

HMRC and DBT launch detailed stakeholder collaboration to design the regime.

🇴🇲 Oman · Sandbox / developer environment

OTA sandbox went live; ASPs and large taxpayers begin integration testing.

🇵🇱 Poland · Mandatory — large taxpayers

Large VAT taxpayers must issue via KSeF 2.0.

🇳🇱 Netherlands · B2B mandate proposed

Ministry of Finance proposes domestic B2B e-invoicing mandate from 1 Jan 2030 (aligned with ViDA DRR). Format: EN 16931.

🇸🇦 Saudi Arabia · Phase 2 Wave 23

Wave 23 integration deadline.

🇧🇪 Belgium · Penalties active

End of 3-month grace period; fines from €1,500 to €5,000 apply.

🇴🇲 Oman · PINT-OM specification published

OpenPeppol publishes PINT-OM specification covering invoices, credit notes, self-billing and Tax Data Documents.

🇵🇱 Poland · Mandatory — all VAT

All other VAT-registered taxpayers.

🇸🇬 Singapore · All new voluntary GST registrants

Mandatory for newly incorporated voluntary registrants.

🇴🇲 Oman · ASP registration portal opens

ASP paid-up capital requirement reduced from OMR 60,000 to OMR 6,000. Pre-approved ASP list updated continuously.

🇶🇦 Qatar · Draft law approved by Council of Ministers

Draft e-invoicing law and implementing regulations approved. Not yet gazetted, so no obligation binds.

🇬🇧 United Kingdom · Peppol confirmed as core network

Written Ministerial Statement HCWS141 / HLWS144 names Peppol as the UK's core interoperability network.

🇸🇰 Slovakia · Voluntary exchange in production

National model presented at Peppol Conference Europe; ~5,000 companies exchanging voluntarily.

🇸🇦 Saudi Arabia · Phase 2 Wave 24

Wave 24 integration deadline announced 7 October 2025.

🇦🇺 Australia · 30% Peppol target

Government target: 30% of supplier invoices to non-corporate entities via Peppol.

🇧🇭 Bahrain · Expected wave 1 — above BHD 1m

Indicated in programme material rather than enacted law. **This date has now passed without the obligation taking effect**, which is itself the signal: the programme has slipped and no binding instrument was published. Confirm against NBR publications before planning to any Bahrain date.

🇳🇬 Nigeria · Phase 2 — medium taxpayers

Medium taxpayers go live; enforcement scheduled January-March 2027.

🇦🇪 United Arab Emirates · Pilot phase

Pilot live since 1 Jul 2026 under FTA supervision with selected stakeholders and accredited service providers. Other businesses may adopt voluntarily.

🇱🇺 Luxembourg · Bill 8815 approved by government

Draft law introducing phased domestic B2B e-invoicing approved; not yet enacted.

🇴🇲 Oman · Phase 1 — Top ~100 large taxpayers

Selected large VAT-registered taxpayers, already notified by OTA, must issue e-invoices via accredited ASPs. Taxpayers outside the cohort may join voluntarily and operate under identical technical rules.

🇫🇷 France · Phase 1 — Issue + Receive + e-Reporting

Issue obligation begins; all businesses must be able to receive.

🇲🇾 Malaysia · Exemption threshold raised to RM3M

Mandatory e-Invoice threshold raised from RM1M to RM3M annual turnover. MSMEs below RM3M are permanently exempt. LHDN e-Invoice Guideline v4.8 (30 Aug 2026).

🇵🇱 Poland · Small-business paper relief ends

Transitional permission for small businesses to keep issuing paper or non-KSeF electronic invoices expires. After this date they must issue through KSeF like everyone else.

🇯🇵 Japan · Transitional ITC (50%)

50% input tax credit for unregistered suppliers.

🇰🇼 Kuwait · No mandate announced

No e-invoicing obligation exists. VAT has not been implemented, which is the precondition every other GCC regime was built on.

🇦🇪 United Arab Emirates · ASP appointment deadline (extended)

All taxpayers with revenue >= AED 50M must appoint an MoF-accredited ASP via EmaraTax by this date.

🇬🇧 United Kingdom · Implementation roadmap (Budget 2026)

Full implementation roadmap and technical standards published at Autumn Budget 2026.

🇬🇷 Greece · B2B mandate — second period begins

Mandatory e-invoicing begins for smaller enterprises. Mixed systems are permitted during a transition running to 31 Jan 2027.

🇧🇷 Brazil · NF-e for non-ICMS IBS/CBS taxpayers

New NF-e model for IBS/CBS taxpayers that are not ICMS contributors becomes mandatory. Per Joint Act RFB/CGIBS 4/2026.

🇦🇺 Australia · Full automation target

Full e-invoicing automation across Commonwealth.

🇵🇭 Philippines · Full B2B coverage

Deadline for mandatory issuance of structured electronic invoices and receipts by covered taxpayers, per RR 26-2025.

🇵🇱 Poland · Offline mode relief ends

Offline issuance, permitted through 2026 where KSeF connectivity is unavailable, ends. From 2027 an invoice not delivered to KSeF is not a valid invoice.

🇧🇭 Bahrain · Expected wave 2 — above BHD 500k

Second indicated wave. Same caveat as wave 1 — expected, not legislated, and the first indicated date has already slipped.

🇩🇪 Germany · Issue obligation — large

Issuers above threshold must send EN 16931-compliant invoices.

🇬🇷 Greece · e-Delivery Phase B

Loading, transshipment, receipt and quantitative-control data become mandatory for all businesses. Postponed from 12 Oct 2026.

🇳🇴 Norway · B2B issuance mandate

Businesses with bookkeeping obligations must issue EHF 3.0 e-invoices for domestic B2B where the recipient is registered in ELMA. PDF and paper cease to be valid for those transactions.

🇵🇱 Poland · Mandatory — micro

Smallest taxpayers join KSeF.

🇶🇦 Qatar · Expected go-live

Indicated in the GTA pilot deck as the start of a staggered rollout by taxpayer size. Not legislated; contingent on gazettal of the law.

🇸🇰 Slovakia · Mandatory B2B and B2G

All Slovak VAT taxpayers must issue and receive structured e-invoices for domestic transactions.

🇪🇸 Spain · Verifactu — Corp Tax payers

Mandatory certified billing software (SIF) with Verifactu opt-in.

🇦🇪 United Arab Emirates · Wave 1 — Large taxpayers

Mandatory B2B and B2G e-invoicing via Peppol 5-corner / DCTCE.

🇬🇷 Greece · B2B — accredited providers only

Transition ends: second-period businesses must use an accredited provider or an AADE application exclusively.

🇸🇦 Saudi Arabia · Phase 2 Wave 25

Wave 25 integration deadline. Announced 24 Jul 2026; threshold halved from Wave 24's SAR 375k. ZATCA notifies in-scope taxpayers directly.

🇩🇰 Denmark · Next phase — deferred

Next stage of the digital bookkeeping requirement, deferred to 1 Mar 2027. Denmark also plans to consolidate on a single Peppol-based specification by mid-2028.

🇦🇪 United Arab Emirates · ASP appointment deadline — below AED 50M

Taxpayers with annual revenue below AED 50M must appoint a MoF-accredited ASP via EmaraTax.

🇴🇲 Oman · Wave 1 — supplies above OMR 5m

Statutory deadline under Decision 189/2026 for taxable persons above the threshold.

🇳🇬 Nigeria · Phase 3 — small and emerging

Remaining taxpayers go live; enforcement projected January-March 2028.

🇪🇸 Spain · Verifactu — others

Self-employed and other VAT taxpayers.

🇦🇪 United Arab Emirates · Wave 2 — All other businesses

Extends mandate to all VAT-registered businesses regardless of revenue threshold.

🇫🇷 France · Phase 2 — SMEs and TPEs

Issue obligation extends to all remaining VAT-registered businesses.

🇴🇲 Oman · Wave 2 — supplies at or below OMR 5m

All remaining VAT-registered taxable persons come into scope.

🇪🇸 Spain · Crea y Crece B2B (large)

Expected date for taxpayers with turnover above EUR 8M. The Ministerial Order that formally activates the Crea y Crece dates was still pending as at mid-2026, so this may move.

🇦🇪 United Arab Emirates · Wave 3 — Government

Government departments and federal entities brought into scope.

🇲🇾 Malaysia · Phase 4 relaxation ends

Penalty-free relaxation period ends. Extended by 12 months (PM Anwar Ibrahim announcement, Apr 2026) — codified in LHDN e-Invoice Specific Guideline v4.7.

🇧🇪 Belgium · E-Reporting (DRR)

Near-real-time e-reporting begins, aligned with EU ViDA.

🇩🇪 Germany · Issue obligation — all B2B

All B2B issuers must send structured e-invoices.

🇬🇷 Greece · TARIC product classification

Unified TARIC-based product coding becomes mandatory. Postponed from 1 Jan 2027.

🇱🇺 Luxembourg · B2B receive obligation

All in-scope businesses must be able to receive structured e-invoices.

🇲🇾 Malaysia · Full enforcement begins

Section 120 penalties (RM200-20,000 per non-compliant invoice) apply to all Phase 4 businesses.

🇵🇱 Poland · Penalties begin

Financial penalties for issuing outside KSeF take effect. Deferred from 1 Jan 2027 by the Ministry of Finance on 16 Sep 2026; the obligation to use KSeF itself is unchanged throughout.

🇸🇬 Singapore · New compulsory + smaller existing

Phased extension to existing registrants.

🇱🇺 Luxembourg · B2B issue — large and medium

Large and medium-sized businesses must issue structured e-invoices.

🇪🇸 Spain · Crea y Crece B2B (all)

Expected date for SMEs, sole traders and all remaining businesses. Gated on the same pending Ministerial Order.