Global E-Invoicing Regulations Map

Since January 2025, businesses must be able to receive structured domestic B2B e-invoices. Issuing requirements phase in during 2027–2028; XRechnung and compliant ZUGFeRD are supported formats.

B2B and B2C e-invoicing is mandatory via the SDI (Sistema di Interscambio) platform. Format required is FatturaPA (XML).

Since September 2026, all businesses must receive e-invoices. Large and medium-sized enterprises must also issue them; smaller businesses follow in September 2027 through approved platforms.

The B2B e-invoicing regulation is adopted, but its effective dates depend on a further ministerial order: 12 months later for businesses above €8 million annual turnover and 24 months later for others.

KSeF issuance became mandatory in February 2026 for large taxpayers and April 2026 for most others. The smallest businesses, below PLN 10,000 gross monthly invoiced sales, follow in January 2027.

Structured e-invoicing has been mandatory for domestic B2B transactions between Belgian VAT-liable businesses since January 1, 2026. A PDF alone does not meet this requirement.

Phase 2 of ZATCA e-invoicing (Integration) is rolling out progressively. Taxpayers must integrate with Fatoora portal using XML/CSV formats.

The pilot began in July 2026. Mandatory implementation starts January 2027 for businesses with annual revenue of at least AED 50 million, and July 2027 for smaller businesses.

E-invoicing is mandatory for all B2B, B2G, and B2C transactions. Taxpayers must submit invoices in a structured XML format to the ETA platform.

B2G is mandatory via the InvoiceNow (Peppol) network. B2B is voluntary but highly encouraged by the tax authority.

E-invoicing via Peppol is mandatory for all government agencies. B2B adoption is voluntary with a focus on standardization (UBL).

E-invoicing is mandatory for businesses with turnover above a certain threshold via the IRP (Invoice Registration Portal). Format: JSON.

CFDI (Comprobante Fiscal Digital por Internet) is mandatory for all B2B, B2C, and B2G transactions since 2014. XML format with PAC validation.

NF-e (Nota Fiscal Eletrônica) is mandatory. Invoices must be submitted to SEFAZ in XML format for authorization prior to issuance.

E-invoicing is fully mandatory since 2018. Taxpayers must use the SII (Servicio de Impuestos Internos) platform with XML formats.