Country updates

EUROPE

BELGIUM – Adopted by the parliament in early 2024, B2B e-invoicing mandate has been postponed from July 1, 2024 to January 1, 2026. Additional information is expected in the coming months.

• E-invoicing system: PEPPOL
• Deadline: January 1, 2026 for all businesses

Official information (in Dutch and French)

GERMANY – B2B e-invoicing will become mandatory following a 3-year phased roll-out starting on January 1, 2025. The mandate covers all invoices between any two business entities (corporations, subsidiaries, associations etc.) with an address in Germany.

• E-invoicing system: PEPPOL is expected but not officially confirmed.
• Formats: all formats compliant with the CEN 16931 norm will be accepted (e.g. ZugFerd, XRechnung)
• Deadlines:

1. - January 1, 2025 for all businesses (acceptance),
2. - January 1, 2027 for large businesses with an annual turnover of at least 800,000 euros (issuance),
3. - January 1, 2028 for all businesses (issuance)

Official information (in German)

FRANCE – The French Tax authority has declared that registration to become Partner Digitalization Platform could be delivered as of July 2024. As a reminder, the B2B e-invoicing mandate in France has been postponed with a 2-year phased roll-out, starting on September 2026.

• E-invoicing system: Public portal (PPF)
• Formats: UBL 2.1, UNCEFACT CII, Factur-X
• Deadlines:

1. - September 1, 2026 for all businesses (e-invoicing acceptance),
2. - September 1, 2026 for mid-sized and large businesses with an annual turnover of at least 800,000 euros (e-invoicing issuance & e-reporting),
3. - September 1, 2027 for all businesses (e-invoicing issuance)

Official information (in French)

POLAND – B2B e-invoicing mandate has been postponed from July 1, 2024 to February 1, 2026, due to several technical issues with the public platform.

• E-invoicing system: KSeF
• Formats: FA(2), specific local XML
• Deadlines:

1. - February 1, 2026 for all businesses (acceptance),
2. - February 1, 2026 for businesses with an annual turnover of at least PLN 200 million (around EUR 46 million) in the previous year (issuance),
3. - April 1, 2026 for all businesses (issuance)

Official information (in Polish)

SPAIN – The latest version of the draft law “Crea y Crece” was published in February 2024, included a B2B e-invoicing mandate. This draft was sent to the European Commission for approval. The law will be effective 12 months after its official publication (unknown date).

Official information (in English)

LATVIA – B2B e-invoicing and e-reporting are about to become mandatory by the end of 2025. Additional information is expected in the coming months.

Official information (in Latvian)

MIDDLE EAST

UNITED ARAB EMIRATES – B2B and B2G e-invoicing will be gradually become mandatory in UAE, leveraging PEPPOL model and PEPPOL PINT specifications. In December 2025, the government will release the roll-out strategy details and timeline.

Official information (in English)

ASIA

MALAYSIA - B2B and B2G e-invoicing will gradually become mandatory between 2024 and 2025.

The pilot phase is underway, and new technical specifications are regularly being published.

• E-invoicing system: MyInvois
• Formats: XML, JSON, PEPPOL PINT
• Deadline:

1. - August 1, 2024 for all businesses (acceptance)\
2. - August 1, 2024 for businesses with an annual turnover of at least MYR 100 million (around EUR 20 million)
3. - January 1, 2025 for businesses with an annual turnover of at least MYR 25 million
4. - July 1, 2025 for all businesses

Official information (in Malaysian and English)

SINGAPORE - B2G e-invoicing will gradually become mandatory between 2025 and 2026.

B2B transactions can also be processed through InvoiceNow (volunteering).

• E-invoicing system: InvoiceNow
• Format: PEPPOL PINT
• Deadline:

1. - May 1, 2025: Soft launch. GST-registered businesses can voluntarily adopt GST InvoiceNow Requirement
2. - November, 1 2025: Newly incorporated companies that voluntarily register for GST;
3.  - April, 1 2026: All new voluntary GST-registered, regardless of incorporation date.

Official information (in English)

AFRICA

ZAMBIA – Starting from July 1, 2024, the Zambian Revenue Authority (ZRA) has mandated all VAT registered taxpayers to issue e-invoices via the new Smart Invoice system.

Official information (in English)

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