| Antigua & Barbuda |
No mandate |
No mandate |
Antigua & Barbuda has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Argentina |
Mandate live |
Universal |
Electronic invoicing with CAE authorisation codes is mandatory for virtually all taxpayers. |
| Bahamas |
No mandate |
No mandate |
Bahamas has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Barbados |
No mandate |
No mandate |
Barbados has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Belize |
No mandate |
No mandate |
Belize has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Bolivia |
Rollout underway |
SIAT waves |
The SIAT online-invoicing regime continues expanding through taxpayer groups. |
| Brazil |
Mandate live |
NF-e universal; reform 2026 |
The NF-e clearance regime is universal and mature. The 2026 CBS/IBS consumption-tax reform is driving major layout changes (pilot live) — effectively a re-implementation for many businesses. |
| Canada |
No mandate |
No mandate |
No mandate; CRA has studied e-invoicing and Peppol adoption remains voluntary. |
| Chile |
Mandate live |
Universal since 2018 |
The pioneer of e-invoicing (2003); DTEs are mandatory for all taxpayers. |
| Colombia |
Mandate live |
Universal |
Validation-prior-to-issue e-invoicing is universal, extended to payroll and equivalent documents. |
| Costa Rica |
Mandate live |
v4.4 live |
Electronic receipts are universal; version 4.4 introduced updated technical requirements. |
| Cuba |
No mandate |
No mandate |
Cuba has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Dominica |
No mandate |
No mandate |
Dominica has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Dominican Republic |
Rollout underway |
e-CF waves to May 2026 |
Electronic fiscal receipts (e-CF) became mandatory in waves 2024–2026, closing with smaller taxpayers in May 2026. |
| Ecuador |
Mandate live |
Universal |
Electronic receipts are mandatory economy-wide. |
| El Salvador |
Mandate live |
DTE universal 2024–25 |
DTE electronic tax documents completed their rollout across taxpayer groups. |
| Grenada |
No mandate |
No mandate |
Grenada has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Guatemala |
Mandate live |
FEL universal |
The FEL online invoicing regime is mandatory for all taxpayers. |
| Guyana |
Proposed |
Under study |
E-invoicing is under study within VAT administration modernisation. |
| Haiti |
No mandate |
No mandate |
Haiti has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Honduras |
Voluntary / partial |
Fiscal regime; e-invoicing partial |
The fiscal document regime allows electronic invoicing under authorisation; a universal mandate has not been completed. |
| Jamaica |
Proposed |
Fiscalisation planned |
Tax administration has advanced plans for electronic fiscal solutions; no binding mandate yet. |
| Mexico |
Mandate live |
CFDI 4.0 universal |
CFDI covers effectively all invoicing, with certified providers (PACs) stamping documents — among the most comprehensive regimes globally. |
| Nicaragua |
Rollout underway |
FEL rollout |
Electronic invoicing (Factura Electrónica) is being implemented in phases from larger taxpayers. |
| Panama |
Mandate live |
SFEP broad |
The SFEP electronic invoicing system covers the broad taxpayer base, replacing fiscal printers. |
| Paraguay |
Rollout underway |
e-Kuatia waves to 2026 |
SIFEN/e-Kuatia is rolling out in mandatory waves reaching the broader taxpayer base through 2026. |
| Peru |
Mandate live |
Universal |
CPE electronic receipts are mandatory across taxpayer segments via SUNAT or authorised OSEs. |
| St. Kitts & Nevis |
No mandate |
No mandate |
St. Kitts & Nevis has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| St. Lucia |
No mandate |
No mandate |
St. Lucia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| St. Vincent & the Grenadines |
No mandate |
No mandate |
St. Vincent & the Grenadines has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Suriname |
No mandate |
No mandate |
Suriname has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Trinidad & Tobago |
Proposed |
Under study |
Electronic invoicing remains at the exploratory stage. |
| United States |
No mandate |
No mandate |
No federal e-invoicing mandate exists (no VAT). The Digital Business Networks Alliance operates a voluntary market exchange framework. |
| Uruguay |
Mandate live |
CFE universal |
CFE e-invoicing is mandatory for essentially all VAT taxpayers. |
| Venezuela |
Mandate live |
Digital fiscal invoicing |
Fiscalised (machine or digital) invoicing is mandatory; SENIAT authorises digital issuance regimes. |