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.

🇲🇾 Malaysia · Phase 2

Mid-large taxpayers.

🇷🇴 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

Public consultation on e-invoicing closed.

🇦🇺 Australia · PINT A-NZ sole format

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

🇲🇾 Malaysia · Phase 3

SME tier 1.

🇬🇷 Greece · B2B mandate — large

Large enterprises must issue full e-invoices.

🇸🇦 Saudi Arabia · Phase 2 Wave 22

Wave 22 integration deadline.

🇧🇪 Belgium · B2B mandate

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

🇲🇾 Malaysia · Phase 4

SME tier 2; 6-month grace through 31 Dec 2026.

🇲🇾 Malaysia · Individual invoice ≥ RM 10,000

Any single invoice ≥ RM10k must be e-invoiced regardless of taxpayer phase.

🇧🇷 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.

🇲🇽 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.

🇷🇴 Romania · Non-resident VAT customers

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

🇴🇲 Oman · OTA Peppol Authority

OTA appointed Peppol Authority.

🇵🇭 Philippines · Wave 3 — All large taxpayers

Full LTS coverage.

🇬🇷 Greece · B2B mandate — all

All VAT-registered businesses.

🇵🇱 Poland · Mandatory — large taxpayers

Large VAT taxpayers must issue via KSeF 2.0.

🇴🇲 Oman · Sandbox open

Test environment available.

🇸🇦 Saudi Arabia · Phase 2 Wave 23

Wave 23 integration deadline.

🇵🇱 Poland · Mandatory — all VAT

All other VAT-registered taxpayers.

🇧🇪 Belgium · Penalties active

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

🇸🇬 Singapore · All new voluntary GST registrants

Mandatory for newly incorporated voluntary registrants.

🇸🇦 Saudi Arabia · Phase 2 Wave 24

Wave 24 integration deadline announced 7 October 2025.

🇦🇪 United Arab Emirates · Pilot phase

Voluntary pilot phase ahead of mandatory rollout. Open to early adopters with appointed ASPs.

🇲🇾 Malaysia · Phase 5 (revised)

Reduced scope after Dec 2025 Cabinet decision raising exemption to RM 1 m.

🇦🇺 Australia · 30% Peppol target

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

🇴🇲 Oman · Phase 1 — Large taxpayers

~150 largest VAT taxpayers.

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

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

🇯🇵 Japan · Transitional ITC (50%)

50% input tax credit for unregistered suppliers.

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

All in-scope persons must appoint an Accredited Service Provider via the EmaraTax portal. Deadline extended from 31 July 2026 per the May 2026 MoF update.

🇦🇺 Australia · Full automation target

Full e-invoicing automation across Commonwealth.

🇦🇪 United Arab Emirates · Wave 1 — Large taxpayers

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

🇩🇪 Germany · Issue obligation — large

Issuers above threshold must send EN 16931-compliant invoices.

🇵🇱 Poland · Mandatory — micro

Smallest taxpayers join KSeF.

🇵🇱 Poland · Penalties begin

End of soft-landing grace period.

🇪🇸 Spain · Verifactu — Corp Tax payers

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

🇵🇭 Philippines · Full B2B coverage

All VAT-registered businesses.

🇴🇲 Oman · Phase 2 — Mid

Mid-sized taxpayers.

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

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

🇪🇸 Spain · Verifactu — others

Self-employed and other VAT taxpayers.

🇪🇸 Spain · Crea y Crece B2B (large)

12 months after RD publication; large taxpayers first.

🇫🇷 France · Phase 2 — SMEs and TPEs

Issue obligation extends to all remaining VAT-registered businesses.

🇴🇲 Oman · Phase 3 — Remaining

All remaining taxpayers.

🇦🇪 United Arab Emirates · Wave 3 — Government

Government departments and federal entities brought into scope.

🇩🇪 Germany · Issue obligation — all B2B

All B2B issuers must send structured e-invoices.

🇧🇪 Belgium · E-Reporting (DRR)

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

🇴🇲 Oman · B2G mandate

B2G layer activated.

🇸🇬 Singapore · New compulsory + smaller existing

Phased extension to existing registrants.

🇪🇸 Spain · Crea y Crece B2B (all)

All remaining VAT-registered businesses.