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Every country and territory we track, with its current e-invoicing mandate status and key date. Click any row for the full guide.

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A
Afghanistan No mandate No mandate Afghanistan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Albania Mandate live Since 2021 Universal fiscalisation covers B2B, B2G and B2C — invoices are cleared in real time through the central platform.
Algeria Proposed Finance-law signals Successive finance laws signal a move toward electronic invoicing; implementing framework awaited.
Andorra No mandate No mandate Andorra has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Angola Announced — dated Legal framework adopted Angola adopted a legal framework for electronic invoicing with phased obligations building on certified billing software and SAF-T reporting.
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.
Armenia Mandate live Universal Electronic tax invoicing through the state system is mandatory.
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.
Austria Voluntary / partial B2G live; no B2B mandate Federal B2G e-invoicing has been mandatory since 2014; domestic B2B remains voluntary pending ViDA.
Azerbaijan Mandate live Universal Electronic tax invoices via the state portal are mandatory for VAT-registered businesses.
B
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.
Bahrain Proposed TBC The National Bureau for Revenue has signalled e-invoicing plans; no binding framework or dates published yet.
Bangladesh Rollout underway EFD rollout Electronic Fiscal Devices are being rolled out across VAT-registered retailers and services in phases.
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.
Belarus Mandate live Since 2016 (VAT) Electronic VAT invoices through the national portal are mandatory for VAT payers.
Belgium Mandate live Since 1 Jan 2026 Structured B2B e-invoicing via Peppol became mandatory for all VAT-registered businesses on 1 January 2026 — a "big bang" with a short tolerance window. Near-real-time e-reporting follows in 2028.
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.
Benin Mandate live MECeF universal Certified electronic invoicing machines (MECeF) are mandatory for VAT-registered businesses.
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.
Bolivia Rollout underway SIAT waves The SIAT online-invoicing regime continues expanding through taxpayer groups.
Bosnia & Herzegovina Proposed Under preparation E-invoicing and real-time reporting initiatives are under preparation at entity level; no binding countrywide mandate yet.
Botswana Proposed e-Billing planned BURS has announced plans for an electronic VAT billing solution; procurement and rollout in preparation.
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.
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.
Bulgaria Proposed SAF-T from 2026 Bulgaria is introducing phased SAF-T reporting from 2026; e-invoicing mandates remain at the discussion stage.
Burkina Faso Announced — dated Normalised e-invoice A normalised electronic invoice regime has been legislated with phased application.
Burundi Mandate live OBR e-invoicing Electronic invoicing through the OBR system is mandatory for VAT taxpayers.
C
Cambodia Announced — dated B2G first, phased The national e-invoicing platform launched with voluntary onboarding and B2G-first phases announced toward broader adoption.
Cameroon Announced — dated Finance-law basis The finance law provides for electronic invoicing with implementation phases being defined.
Canada No mandate No mandate No mandate; CRA has studied e-invoicing and Peppol adoption remains voluntary.
Cape Verde Mandate live DFE universal Electronic fiscal documents (DFE) are mandatory — one of Africa’s most complete clearance regimes.
Central African Republic No mandate No mandate Central African Republic has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Chad No mandate No mandate Chad has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Chile Mandate live Universal since 2018 The pioneer of e-invoicing (2003); DTEs are mandatory for all taxpayers.
China Rollout underway Nationwide rollout The fully digitalised e-fapiao has expanded nationwide, progressively replacing paper and earlier electronic fapiao across taxpayer groups.
Colombia Mandate live Universal Validation-prior-to-issue e-invoicing is universal, extended to payroll and equivalent documents.
Comoros No mandate No mandate Comoros has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Costa Rica Mandate live v4.4 live Electronic receipts are universal; version 4.4 introduced updated technical requirements.
Côte d’Ivoire Rollout underway FNE from 2025 The normalised electronic invoice (FNE) is being rolled out in phases from 2025 across taxpayer segments.
Croatia Mandate live Since 1 Jan 2026 B2B structured e-invoicing plus end-to-end fiscalisation reporting became mandatory 1 January 2026 under Fiskalizacija 2.0.
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.
Cyprus No mandate No mandate Cyprus has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Czechia Proposed Under discussion E-invoicing and digital reporting are under policy discussion aligned to ViDA; the earlier EET fiscalisation regime was abolished.
D
Denmark Voluntary / partial Digital bookkeeping live B2G e-invoicing is long mandatory and the Bookkeeping Act requires digital systems capable of e-invoice exchange — a de facto soft mandate without a formal B2B one.
Djibouti No mandate No mandate Djibouti 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.
DR Congo Rollout underway Fiscal devices rollout Electronic fiscal devices are being deployed in phases for VAT invoicing.
E
Ecuador Mandate live Universal Electronic receipts are mandatory economy-wide.
Egypt Mandate live B2B live since 2020–23 Mandatory B2B e-invoicing rolled out 2020–2023 for all registered businesses; e-receipts for B2C followed. Tax deductions require ETA-cleared invoices.
El Salvador Mandate live DTE universal 2024–25 DTE electronic tax documents completed their rollout across taxpayer groups.
Equatorial Guinea No mandate No mandate Equatorial Guinea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Eritrea No mandate No mandate Eritrea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Estonia Announced — dated Buyer’s right since Jul 2025 Since July 2025 any business buyer may demand structured e-invoices; a broader mandate is under preparation.
Eswatini No mandate No mandate Eswatini has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Ethiopia Proposed Under preparation Tax digitalisation is advancing (fiscal receipt devices exist); a comprehensive e-invoicing framework is under preparation.
F
Fiji Mandate live VMS fiscalisation The VAT Monitoring System requires fiscalised electronic invoicing for covered taxpayers.
Finland Voluntary / partial Buyer’s right since 2020 Business buyers may demand EN 16931 e-invoices; adoption is very high but there is no general issuance mandate.
France Rollout underway From 1 Sep 2026 From 1 September 2026 all French businesses must be able to receive e-invoices; large and mid-size companies must also issue. SMEs issue from September 2027. Certified PDP platforms handle exchange and e-reporting; a live pilot ran February–August 2026.
G
Gabon Proposed Under study E-invoicing plans have been signalled within digitalisation reforms.
Gambia No mandate No mandate Gambia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Georgia Mandate live RS.ge universal Tax invoices are issued electronically through the RS.ge portal — effectively universal e-invoicing for VAT payers.
Germany Rollout underway Receive live; issue 2027/2028 Since January 2025 every German business must be able to receive EN 16931 structured e-invoices. Issuance becomes mandatory on 1 January 2027 for businesses with prior-year turnover above €800k, and on 1 January 2028 for all.
Ghana Rollout underway E-VAT waves The E-VAT invoicing system is rolling out in phases from large taxpayers toward full coverage.
Greece Rollout underway Large companies 2026 Universal myDATA digital reporting is live; mandatory e-invoicing through accredited providers is phasing in from 2026, starting with large companies.
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.
Guinea No mandate No mandate Guinea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Guinea-Bissau No mandate No mandate Guinea-Bissau has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Guyana Proposed Under study E-invoicing is under study within VAT administration modernisation.
H
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.
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.
Hungary Mandate live RTIR since 2018/2021 Not a structured-exchange mandate but universal real-time invoice data reporting to NAV — economically equivalent CTC coverage of B2B and B2C.
I
Iceland Voluntary / partial B2G live Public-sector e-invoicing is standard; no B2B mandate.
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.
Iran Mandate live Moadian terminals Under the Store Terminals and Taxpayers System law, invoices must be issued through the Moadian tax system — a broad CTC regime.
Iraq Proposed Under study Electronic invoicing is under study within tax modernisation efforts; no framework published.
Ireland Announced — dated Phased from Nov 2028 Revenue has announced a phased approach: large domestic B2B e-invoicing from November 2028, aligning with ViDA by 2030.
Italy Mandate live Since 2019 Europe’s pioneer: virtually all domestic B2B and B2C invoices must transit the SdI platform in FatturaPA format. The most mature clearance regime in the EU.
J
Jamaica Proposed Fiscalisation planned Tax administration has advanced plans for electronic fiscal solutions; no binding mandate yet.
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.
Jordan Mandate live Mandatory Apr 2025 The JoFotara national billing system became mandatory in 2025; invoices without a JoFotara QR are not accepted as tax-deductible.
K
Kazakhstan Mandate live ESF universal Electronic VAT invoices through the national ESF system are mandatory economy-wide.
Kenya Mandate live eTIMS universal eTIMS electronic invoicing is required for expense deductibility, extending coverage across the economy including non-VAT taxpayers.
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.
Kuwait Proposed TBC Tax reform (including VAT/excise expansion) under discussion; e-invoicing anticipated alongside but not yet legislated.
Kyrgyzstan Mandate live Phased to 2023–24 Electronic invoicing became mandatory in phases and now covers the broad taxpayer base.
L
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.
Latvia Mandate live B2B from Jan 2026 Structured e-invoicing became mandatory for B2G in 2025 and extends to domestic B2B from 2026, with invoice data reporting to the tax authority.
Lebanon Proposed Under study Fiscal digitalisation including e-invoicing has been discussed as part of reform programmes; nothing legislated.
Lesotho No mandate No mandate Lesotho has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Liberia No mandate No mandate Liberia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Libya No mandate No mandate Libya has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Liechtenstein No mandate No mandate Liechtenstein has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Lithuania Voluntary / partial B2G live (SABIS) B2G e-invoicing is mandatory via SABIS and i.SAF invoice-data reporting is universal; B2B structured e-invoicing is voluntary.
Luxembourg Voluntary / partial B2G phased 2023 B2G e-invoicing became mandatory in phases through 2023; no domestic B2B mandate ahead of ViDA.
M
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.
Madagascar Announced — dated Legal basis adopted Legislation provides for electronic invoicing with a phased rollout being specified.
Malawi Mandate live EFD universal Electronic fiscal devices are mandatory for VAT-registered taxpayers.
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.
Mali Proposed Under study Electronic invoicing is under consideration within revenue-mobilisation reforms.
Malta No mandate No mandate Malta has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
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.
Mauritania No mandate No mandate Mauritania has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Mauritius Rollout underway Waves from 2023 MRA e-invoicing with fiscalised transmission is rolling out in turnover-based waves from large taxpayers downward.
Mexico Mandate live CFDI 4.0 universal CFDI covers effectively all invoicing, with certified providers (PACs) stamping documents — among the most comprehensive regimes globally.
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.
Moldova Voluntary / partial e-Factura partial The state e-Factura platform is mandatory for public procurement and specific taxpayer groups; broader B2B use is voluntary.
Monaco No mandate No mandate Monaco 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.
Montenegro Mandate live Since 2021 Electronic fiscalisation of invoices is mandatory across the economy.
Morocco Announced — dated CTC from 2026 A national e-invoicing framework has been announced with rollout beginning 2026, starting with larger taxpayers.
Mozambique Proposed Under preparation Certified invoicing software requirements exist; a broader e-invoicing framework is in preparation.
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.
N
Namibia Proposed Under study NamRA has signalled e-invoicing within its modernisation agenda; no dates set.
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.
Netherlands Voluntary / partial No B2B mandate Strong Peppol adoption and B2G e-invoicing, but no domestic B2B mandate announced; ViDA will bring intra-EU obligations by 2030.
New Zealand Voluntary / partial Agencies receive from 2026 Large government agencies must be able to receive (and pay quickly) e-invoices; B2B remains voluntary.
Nicaragua Rollout underway FEL rollout Electronic invoicing (Factura Electrónica) is being implemented in phases from larger taxpayers.
Niger Mandate live SECeF certified invoices Certified electronic invoicing (SECeF) is mandatory for in-scope taxpayers.
Nigeria Rollout underway Large taxpayers from 2025 The FIRS Merchant-Buyer e-invoicing solution went live for large taxpayers in 2025 and is expanding.
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.
North Macedonia Proposed e-Faktura planned A national e-invoicing project (e-Faktura) has been announced with phased implementation planned; specifications pending.
Norway Announced — dated Proposed from 2027 Government proposals target mandatory B2B e-invoicing from around 2027, building on universal EHF/Peppol infrastructure.
O
Oman Announced — dated Phased from late 2026–2027 The Fawtara programme has been announced with a phased rollout expected from late 2026 into 2027, starting with large taxpayers. Specifications in development.
P
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.
Panama Mandate live SFEP broad The SFEP electronic invoicing system covers the broad taxpayer base, replacing fiscal printers.
Papua New Guinea Proposed Under study E-invoicing is under consideration within GST modernisation plans.
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.
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.
Poland Mandate live Feb/Apr 2026; micro Jan 2027 KSeF became mandatory on 1 February 2026 for large taxpayers (> PLN 200M) and on 1 April 2026 for other VAT-registered businesses; micro-entrepreneurs follow January 2027. Invoices must be accepted by the platform to be valid; penalties are suspended until 2027.
Portugal Voluntary / partial B2G live; B2B not mandated B2G e-invoicing is mandatory and invoices carry ATCUD codes with certified software, but domestic B2B structured e-invoicing remains voluntary.
Q
Qatar Proposed TBC E-invoicing under study as part of tax digitalisation; expected to follow GCC peers. No published mandate.
R
Republic of the Congo No mandate No mandate Republic of the Congo has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Romania Mandate live B2B since Jul 2024 All domestic B2B invoices flow through RO e-Factura; B2C reporting added subsequently. Strict deadlines and fines for late submission.
Russia Voluntary / partial EDI widespread; traceability mandatory E-invoicing via accredited EDI operators is voluntary except for traceable goods, where it is mandatory; adoption is high.
Rwanda Mandate live EBM universal Electronic Billing Machines/software are mandatory for VAT-registered businesses.
S
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.
San Marino No mandate No mandate San Marino has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
São Tomé & Príncipe No mandate No mandate São Tomé & Príncipe has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Saudi Arabia Mandate live Phase 2 waves since Jan 2023 Fatoora is fully operational. Phase 1 (generation) has applied to all resident VAT taxpayers since December 2021; Phase 2 (integration with ZATCA) has rolled out in revenue-based waves since January 2023, now reaching small businesses.
Senegal Announced — dated Finance law 2025 The finance law introduced mandatory electronic invoicing with implementation phases being defined.
Serbia Mandate live Since 2023 Mandatory B2B and B2G exchange through the national SEF platform since 2023.
Seychelles No mandate No mandate Seychelles has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Sierra Leone No mandate No mandate Sierra Leone 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.
Slovakia Announced — dated Planned 2027 A domestic B2B e-invoicing and reporting mandate is planned for 2027, aligned with ViDA.
Slovenia Proposed Draft ~2027 Draft legislation for mandatory B2B e-invoicing (with reporting) has been under discussion targeting ~2027.
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.
Somalia No mandate No mandate Somalia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
South Africa Proposed Under consultation SARS has signalled VAT modernisation including e-invoicing/real-time reporting; discussion documents published, no dates legislated.
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.
South Sudan No mandate No mandate South Sudan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Spain Announced — dated B2B mandate pending; Verifactu 2026 The Crea y Crece B2B e-invoicing mandate awaits final regulations (expected phased start ~2027); separately, Verifactu certified-billing-software rules apply from 2026.
Sri Lanka Proposed Under study E-invoicing is under study within revenue-administration modernisation; no mandate legislated.
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.
Sudan No mandate No mandate Sudan 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.
Sweden Voluntary / partial B2G live B2G Peppol invoicing is mandatory; a B2B mandate is under study but not legislated.
Switzerland Voluntary / partial B2G > CHF 5k Suppliers to the federal administration must invoice electronically above CHF 5,000; no B2B mandate and none announced.
Syria No mandate No mandate Syria has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
T
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.
Tanzania Mandate live VFD universal Virtual fiscal device receipts are mandatory for VAT-registered taxpayers.
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.
Togo Announced — dated Certified e-invoicing Togo has legislated for certified electronic invoicing with phased application.
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.
Trinidad & Tobago Proposed Under study Electronic invoicing remains at the exploratory stage.
Tunisia Mandate live Large taxpayers E-invoicing via the El Fatoora platform is mandatory for large taxpayers and B2G.
Türkiye Mandate live Threshold-based, broad e-Fatura and e-Arşiv cover most of the economy through descending turnover thresholds and sector rules — one of the oldest CTC regimes (since 2014).
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.
U
Uganda Mandate live EFRIS universal EFRIS e-invoicing and e-receipting is mandatory for VAT-registered businesses.
Ukraine Mandate live ERPN universal (VAT) VAT invoices must be registered in the Unified Register (ERPN) to grant input VAT credit — a long-standing CTC regime; SAF-T applies to large taxpayers.
United Arab Emirates Rollout underway Waves: 1 Jan 2027 / 1 Jul 2027 Pilot phase opened July 2026. B2B and B2G e-invoicing via accredited service providers becomes mandatory for large businesses on 1 January 2027 and for all other VAT-registered businesses on 1 July 2027.
United Kingdom Proposed Consultation concluded 2025 HMRC consulted on promoting or mandating e-invoicing during 2025; policy direction awaited. Making Tax Digital continues separately.
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.
Uzbekistan Mandate live Since 2020 Electronic invoices via authorised operators are mandatory for businesses.
V
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.
Venezuela Mandate live Digital fiscal invoicing Fiscalised (machine or digital) invoicing is mandatory; SENIAT authorises digital issuance regimes.
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.
Y
Yemen No mandate No mandate Yemen has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes.
Z
Zambia Mandate live Smart Invoice 2024 The Smart Invoice system became mandatory for VAT and other taxpayers in 2024.
Zimbabwe Mandate live FDMS fiscalisation The Fiscalisation Data Management System requires real-time transmission of fiscalised invoices.