E-invoicing mandates in Europe, by country

EU framework: ViDA

VAT in the Digital Age (ViDA) makes structured e-invoicing the default for cross-border trade within the EU and lets member states mandate it at home.

1. 14 Apr 2025 ViDA package in force (Directive (EU) 2025/516, Regulation (EU) 2025/517). Member states may introduce domestic e-invoicing mandates without a derogation; buyer consent is no longer required. law Source: European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
2. 1 Jul 2028 Member states may apply the EU Digital Reporting Requirements (DRR) early. law Source: European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
3. 1 Jul 2030 Mandatory structured e-invoicing (EN 16931) and transaction-level digital reporting for intra-EU B2B supplies; recapitulative statements are withdrawn. No exemption for small businesses. law Source: European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
4. 1 Jan 2035 Member states with real-time reporting or clearance systems introduced before 2024 (e.g. IT, HU, PL, RO) must align them with the EU standard. law Source: European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

EN 16931 and Directive 2014/55/EU

EN 16931-1 is the European semantic data model for e-invoices; the allowed syntaxes are UBL 2.1 and UN/CEFACT CII D16B. Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary

Directive 2014/55/EU: public contracting authorities must receive EN 16931 invoices (central government since 18 Apr 2019, sub-central since 18 Apr 2020). Suppliers are obliged only where the member state adds it. law Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary

EN 16931-1:2026 was approved by CEN and published in March 2026; it extends the model for B2B and ViDA reporting. The Official Journal reference and transition period are pending. law Source: VATupdate · 2 Apr 2026 · verified 15 Oct 2026 · secondary

Country overview

All deadlines

Outside Europe: coming soon

We plan country pages for these markets, ranked by relevance for small businesses. The wizard marks them as coming soon.

1. 1. United Arab Emirates: 5-corner model on PINT AE; all businesses live by 1 Jul 2027; an accredited service provider (ASP) is required. Source: Avalara · 16 Mar 2026 · verified 15 Oct 2026 · secondary
2. 2. Saudi Arabia: ZATCA Fatoora clearance; wave 25 (revenue above SAR 187.5k) by 1 Feb 2027; no vendor accreditation. Source: VATupdate · 30 Jun 2026 · verified 15 Oct 2026 · secondary
   ⚠ unverified

   Wave 25 as the first wave below the VAT threshold rests on vendor blogs only. We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
3. 3. Singapore: GST InvoiceNow on PINT SG; existing small businesses phased from 1 Apr 2028 to 1 Apr 2031. Source: Avalara · 9 Mar 2026 · verified 15 Oct 2026 · secondary
4. 4. Malaysia: MyInvois clearance; open API, no licence; exemption threshold RM 1M. Source: VATupdate · 18 Dec 2025 · verified 15 Oct 2026 · secondary
5. 5. Australia and New Zealand: PINT A-NZ; no B2B mandate; in New Zealand large suppliers must invoice government via Peppol from 1 Jan 2027. Source: Australian Taxation Office · undated · verified 15 Oct 2026 · official
   ⚠ unverified

   Australian cutover dates conflict between sources. We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
6. 6. Mexico: CFDI 4.0 stamped by a SAT-authorised PAC; universal, no small-business exemption. Source: KPMG · Nov 2025 · verified 15 Oct 2026 · secondary
7. 7. Brazil: NF-e / NFS-e; the IBS/CBS tax reform forces re-tooling in 2026 and 2027. Source: KPMG · 6 Aug 2026 · verified 15 Oct 2026 · secondary
   ⚠ unverified

   Reform dates vary by source. We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
8. 8. India: GST invoice registration portal (IRP) from ₹5 crore turnover; integration through a GST suvidha provider (GSP). Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary
   ⚠ unverified

   We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
9. 9. Philippines: BIR EIS; stage 1 deadline 31 Dec 2026 for users of computerised accounting or invoicing software; no vendor accreditation. Source: VATupdate · 26 Sept 2026 · verified 15 Oct 2026 · secondary
10. 10. Japan: JP PINT via any Peppol Access Point; e-invoicing is voluntary. Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary
    ⚠ unverified

    A claimed 2027 mandate is unsourced. We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.