| 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. |
| Bahrain |
Proposed |
TBC |
The National Bureau for Revenue has signalled e-invoicing plans; no binding framework or dates published yet. |
| 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. |
| 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. |
| 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. |
| Kuwait |
Proposed |
TBC |
Tax reform (including VAT/excise expansion) under discussion; e-invoicing anticipated alongside but not yet legislated. |
| Lebanon |
Proposed |
Under study |
Fiscal digitalisation including e-invoicing has been discussed as part of reform programmes; nothing legislated. |
| 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. |
| Qatar |
Proposed |
TBC |
E-invoicing under study as part of tax digitalisation; expected to follow GCC peers. No published mandate. |
| 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. |
| 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. |
| 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. |
| 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. |