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Worldwide E-invoicing Compliance Timelines
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Belgium
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B2B e-Invoicing
1/1/2026 - Mandatory B2B e-invoicing for sending and receiving for Belgian-established and VAT-registered companies as of January 1, 2026
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Croatia
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B2B e-Invoicing
1/1/2026 - Mandatory B2B e-invoicing between companies and electronic accounting starting from January 1, 2026 (to be confirmed).
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Dominican Republic
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B2B e-invoicing
18/5/ 2024 Large national taxpayers
18/5/2025 Large local and medium sized taxpayers
18/5/2026 Small, micro and unclassified taxpayers
Option for voluntary adoption
by all taxpayers before deadlines
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France
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B2B e-Invoicing
2025 - Voluntary pilot period for all companies
1/9/2026 - All businesses to receive e-invoices and large and mid-sized companies to issue e-invoices and comply with e-reporting
1/9/2027 - SMEs and micro-companies to issue e-invoices and comply with e-reporting
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Greece
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B2G e-Invoicing
1/12/2024 - Issuance of the electronic delivery note becomes mandatory for companies with a turnover exceeding €200,000 or in specific sectors.
1/1/2025 - Fourth phase of the incorporation to the B2G electronic invoice.
1/4/2025 - Issuance of the electronic delivery note becomes obligatory for all companies.
1/4/2025 - Digital control of the movement, transshipment, and delivery of goods via the electronic delivery note becomes mandatory for all companies.
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Latvia
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B2G e-Invoicing
1/1/2025 - Mandatory e- invoicing for transactions between the public administration and companies.
B2B e-Invoicing
1/1/2026 - Mandatory electronic invoicing between companies.
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Poland
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e-VAT Compliance
1/1/2025 - Start of the phased implementation of the mandatory JPK_CIT file.
B2B e-Invoicing
1/2/2026 - Mandatory B2B e-Invoicing for large taxpayers (over 200 million PLN per year).
1/4/2026 - Mandatory B2B e-Invoicing for all taxpayers.
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Romania
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B2C e-Invoicing
1/1/2025 - Mandatory adoption of the RO e-Invoice system for all companies issuing invoices to consumers. Proposal for mandatory B2C
e-invoicing
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Singapore
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B2B e-Invoicing
1/5/2025 - Early voluntary adoption by GST-registered companies.
1/11/2025 - Mandatory for newly incorporated companies voluntarily registering under GST.
1/4/2026 - Mandatory for all new voluntary GST registrants.
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Spain
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B2B e-Invoicing
Q2 2025 (one year after the approved regulations) - Mandatory use of B2B e-Invoicing for companies whose annual turnover exceeds 8 million euros (TBC).
Q2 2026 (two years after approved regulations) - Mandatory use of B2B e-Invoicing for companies with an annual turnover of less than 8 million euros (TBC).
VeriFactu
1/7/2025 - Mandatory use of VeriFactu systems that electronically submit billing records to the Spanish Tax Agency (AEAT).
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Bolivia
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B2B e-Invoicing
1/12/2024 - Mandatory adherence of the ninth group of taxpayers to the Virtual Invoicing System.
1/2/2025 - Mandatory adherence of the tenth group of taxpayers to the Virtual Invoicing System.
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Denmark
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Digital Bookkeeping
1/1/2025 - Digital accounting rules come into force for companies using a non-registered accounting system as of January 1, 2025
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Estonia
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B2B e-Invoicing
1/1/2025 - Introduction of “the buyer right” to require an e-invoice from a supplier in a format mutually agreed or by default the EN 19631 as of January 1, 2025
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Germany
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B2B e-Invoicing
1/1/ 2025 - E-invoicing reception for all businesses
1/1/ 2027 - E-invoice issuance for businesses with an annual turnover exceeding €800,000
1/1/ 2028 - All companies must issue B2B e-invoices.
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Israel
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B2B e-Invoicing
1/1/2025 - Mandatory electronic invoice in phases, starting with invoices exceeding the value of 20,000 shekels.
1/1/2026 - Mandatory electronic invoice in phases, starting with invoices exceeding the value of 15,000 shekels.
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Malaysia
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B2B e-Invoicing
1/1/2025 - Mandatory electronic invoicing for taxpayers with an annual turnover of more than 25 million MYR and up to 100 million MYR.
1/7/2025 - Mandatory electronic invoicing for all other taxpayers.
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Portugal
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B2G e-Invoicing
1/1/2025 - Small businesses and micro-enterprises are required to join the B2G electronic invoicing system.
Digital signature
1/1/2025 - PDF electronic invoices must include a valid digital signature.
Digital Bookkeeping
1/1/2026 - Mandatory declaration of the SAF-T accounting file.
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Saudi Arabia
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B2B e-Invoicing
1/12/2024 - Mandatory e-invoice for taxpayers whose VAT income exceeds 10 million Saudi Riyals during 2021 or 2022.
1/1/2025 - Mandatory e-invoice for taxpayers whose VAT income exceeds 7 million Saudi Riyals during 2021 or 2022.
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Slovenia
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B2B e-Invoicing
1/6/2026 - Proposed B2B e-reporting for domestic and cross-border invoices
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United Arab Emirates
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B2B and B2G e-Invoicing
1/7/2026 - Phase 1 Go-live of B2B and B2G e-invoicing.
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