| Australia |
Voluntary / partial |
B2G push; BER consulted |
Peppol e-invoicing is mandated across federal agencies and promoted for B2B; business mandates have been consulted but not legislated. |
| Bangladesh |
Rollout underway |
EFD rollout |
Electronic Fiscal Devices are being rolled out across VAT-registered retailers and services in phases. |
| Bhutan |
No mandate |
No mandate |
Bhutan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Brunei |
No mandate |
No mandate |
Brunei has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Cambodia |
Announced — dated |
B2G first, phased |
The national e-invoicing platform launched with voluntary onboarding and B2G-first phases announced toward broader adoption. |
| China |
Rollout underway |
Nationwide rollout |
The fully digitalised e-fapiao has expanded nationwide, progressively replacing paper and earlier electronic fapiao across taxpayer groups. |
| Fiji |
Mandate live |
VMS fiscalisation |
The VAT Monitoring System requires fiscalised electronic invoicing for covered taxpayers. |
| Hong Kong |
No mandate |
No mandate |
Hong Kong has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| India |
Mandate live |
B2B > ₹5 crore |
B2B e-invoicing through Invoice Registration Portals is mandatory above ₹5 crore turnover; IRN and QR code are required for validity. |
| Indonesia |
Mandate live |
e-Faktur universal |
VAT invoices must be issued through the e-Faktur system (now within Coretax); non-cleared invoices are invalid for VAT. |
| Japan |
Voluntary / partial |
Qualified Invoice System 2023 |
The Qualified Invoice System changed content requirements; structured e-invoicing via Peppol JP PINT is promoted but voluntary. |
| Kazakhstan |
Mandate live |
ESF universal |
Electronic VAT invoices through the national ESF system are mandatory economy-wide. |
| Kiribati |
No mandate |
No mandate |
Kiribati has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Kyrgyzstan |
Mandate live |
Phased to 2023–24 |
Electronic invoicing became mandatory in phases and now covers the broad taxpayer base. |
| Laos |
No mandate |
No mandate |
Laos has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Macao |
No mandate |
No mandate |
Macao has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Malaysia |
Rollout underway |
Waves Aug 2024 → 2026 |
MyInvois clearance is rolling out in revenue-based waves since August 2024, reaching smaller businesses through 2025–2026 (micro-businesses exempted below RM500k). |
| Maldives |
Proposed |
Under study |
Tax administration digitalisation is progressing; e-invoicing remains at study stage. |
| Marshall Islands |
No mandate |
No mandate |
Marshall Islands has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Micronesia |
No mandate |
No mandate |
Micronesia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Mongolia |
Mandate live |
e-Barimt universal |
The e-Barimt system requires electronic receipts/invoices reported to the tax authority economy-wide. |
| Myanmar |
No mandate |
No mandate |
Myanmar has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Nauru |
No mandate |
No mandate |
Nauru has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Nepal |
Rollout underway |
CBMS for larger taxpayers |
Approved billing software with real-time CBMS reporting is required for larger taxpayers, expanding by threshold. |
| New Zealand |
Voluntary / partial |
Agencies receive from 2026 |
Large government agencies must be able to receive (and pay quickly) e-invoices; B2B remains voluntary. |
| North Korea |
No mandate |
No mandate |
North Korea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Pakistan |
Rollout underway |
Integration waves 2025–26 |
Digital invoicing integration with FBR is being extended from large taxpayers to broader segments in phases. |
| Palau |
No mandate |
No mandate |
Palau has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Papua New Guinea |
Proposed |
Under study |
E-invoicing is under consideration within GST modernisation plans. |
| Philippines |
Rollout underway |
EIS expansion |
The Electronic Invoicing/Receipting System covers large taxpayers and exporters and is expanding in phases under the CREATE MORE reforms. |
| Samoa |
No mandate |
No mandate |
Samoa has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Singapore |
Rollout underway |
GST InvoiceNow from Nov 2025 |
InvoiceNow GST transmission is phasing in: voluntary from May 2025, required for newly incorporated voluntary GST registrants from November 2025 and all new voluntary registrants from April 2026. |
| Solomon Islands |
No mandate |
No mandate |
Solomon Islands has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| South Korea |
Mandate live |
Since 2011 |
Electronic tax invoices with near-real-time transmission to the NTS have been mandatory for corporates and most individuals for over a decade. |
| Sri Lanka |
Proposed |
Under study |
E-invoicing is under study within revenue-administration modernisation; no mandate legislated. |
| Taiwan |
Mandate live |
eGUI universal |
Electronic Government Uniform Invoices are the standard for B2B and B2C, transmitted to the MOF platform. |
| Tajikistan |
Mandate live |
VAT e-invoices |
Electronic VAT invoicing through the state system is required for VAT payers. |
| Thailand |
Voluntary / partial |
e-Tax invoice voluntary |
e-Tax invoicing remains voluntary with incentives; adoption is growing ahead of any mandate. |
| Timor-Leste |
No mandate |
No mandate |
Timor-Leste has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Tonga |
No mandate |
No mandate |
Tonga has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Turkmenistan |
No mandate |
No mandate |
Turkmenistan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Tuvalu |
No mandate |
No mandate |
Tuvalu has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Uzbekistan |
Mandate live |
Since 2020 |
Electronic invoices via authorised operators are mandatory for businesses. |
| Vanuatu |
No mandate |
No mandate |
Vanuatu has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Vietnam |
Mandate live |
Since Jul 2022 |
Universal e-invoicing since mid-2022, with tax-authority codes for most taxpayers and direct-transmission schemes for others. |