North America

Ecuador VAT Compliance

Ecuador has multiple tax mandates you need to be aware of, including its VAT regime. Your obligations may span multiple regulations, and they can change, so staying on top of the latest developments is vital.

Ensure you are on the right side of Ecuador’s tax mandates with our Ecuador VAT Compliance overview. Bookmark this page to stay current on what’s new.

Table of contents

1. General VAT information for Ecuador 2. VAT rules in Ecuador
  • Ecuador e-invoicing
3. Requirements to register for VAT in Ecuador 4. Invoicing requirements in Ecuador 5. Penalties for non-compliance with VAT in Ecuador 6. Solutions for VAT compliance in Ecuador 7. FAQ 8. Additional resources

General VAT information for Ecuador

Periodic VAT returnMonthly
Subjects registered in the general regime will declare the VAT of the operations on a monthly basis within the month following the date of their execution, according to the day assigned to the ninth digit of their RUC
Quarterly
28th day of the month following the end of the tax period
VAT rates15%
5% in local transfers of construction materials
0% or Exempt

VAT rules in Ecuador

Ecuador e-invoicing

Like many Latin American companies, Ecuador has a significant electronic invoice regime. It has been compulsory for all domestic taxpayers since 2022, requiring them to issue e-invoices for both B2B and B2G transactions.

Find out more about Ecuador e-invoicing.

Requirements to register for VAT in Ecuador

There is no VAT registration threshold in Ecuador. This means that any organisation that makes taxable supplies of goods or services in the country must register for VAT purposes.

Those looking to register for VAT in Ecuador must submit numerous documents. They must also request a subscription to the RUC Single Taxpayer Registry in person.

Invoicing requirements in Ecuador

There are multiple rules and requirements governing the use of invoices in Ecuador, including:

  • Registering with the country’s tax authority, Servicio de Rentas Internas (SRI)
  • Once approved by the SRI, issuing e-invoices for both B2B and B2G transactions
  • All e-invoices must be sent to the tax authority for validation before sending to the recipient
  • E-invoices have to be securely signed with an e-signature to validate the contents
  • E-invoices must be in XML format

Penalties for non-compliance with VAT in Ecuador

Not meeting Ecuador’s VAT rules may lead to penalties such as fines, which is why you must stay on top of your requirements.

For example, being late to filing or paying VAT can result in fines of up to five times the amount of VAT owed to the tax authorities.

FAQ

The standard VAT rate in Ecuador is 15%. This was raised from 13% on 1 April 2024.

The following are zero-rated for VAT purposes in Ecuador:

  • Aeroplanes and helicopters (for commercial use)
  • Books
  • Exported goods
  • Female hygiene products
  • Fertilisers and insecticides
  • Medicines
  • Most agricultural goods
  • Water and land transport of cargo and passengers
  • Education
  • Health services

Yes, taxpayers classified by the SRI, credit institutions, insurance companies, and public entities, among others, are withholders.

Foreign tourists can request a refund of the VAT paid on the acquisition of nationally produced goods by presenting the corresponding requirements in the different service channels enabled.

Ecuador does not mandate that foreign organisations appoint a fiscal representative for VAT purposes.

There is no VAT threshold in Ecuador. Companies selling to Ecuadorian residents are expected to levy 15% VAT on transactions.

Subjects registered in the general regime will declare the VAT of the operations monthly within the month following the date of their execution, according to the day assigned to the ninth digit of their RUC.

In Ecuador, a VAT number is given to a registered individual or company as a unique identifier. The country’s VAT number is 13 digits long, with the first 10 digits comprising a personal identification number.

Solutions for VAT compliance in Ecuador

Ecuador’s multiple tax-related mandates may seem complicated to manage, especially if your organisation operates in numerous countries and jurisdictions. This feeling is often multiplied when considering the evolving nature of rules and regulations.

Sovos can help. As your compliance partner, we handle your tax obligations so you can focus on your business.

Complete the form below to speak with one of our experts

Additional resources

Tax Rules in Latin America

Find out about VAT in other LATAM countries.
Learn more

E-invoicing in Ecuador

Stay on top of your other obligations.
Find out more

Ecuador E-Receipt Updates

Keep updated with the latest changes in Ecuador.
Read now

Czech Republic E-invoicing

Like many countries, the Czech Republic has experience with e-invoices for the purposes of reducing administrative strain, reducing associated costs and greater visibility into the nation’s transactions.

It has yet to implement a full mandate on electronic invoicing for any type of transaction. This could change quickly, however. Keep this page in your bookmarks to stay on top of the country’s e-invoicing plans.

Table of contents

1. B2B e-invoicing in the Czech Republic 2. B2G e-invoicing in the Czech Republic 3. Timeline of e-invoicing adoption in the Czech Republic 4. Setting up e-invoicing in the Czech Republic 5. FAQ 6. Additional resources

B2B e-invoicing in the Czech Republic

There is no mandate for issuing electronic invoices for B2B transactions in the Czech Republic, nor have any plans been unveiled for the eventual implementation of a B2B e-invoicing mandate.

Issuing e-invoices is optional, but a supplier must acquire the buyer’s consent before legally transmitting an invoice electronically.

B2G e-invoicing in the Czech Republic

There is no blanket mandate covering B2G transactions in the Czech Republic.

Central, regional and local authorities must accept and process e-invoices if they meet the format according to the European Standard. That said, suppliers are not required to issue e-invoices.

These authorities are also obliged to use the Národní elektronický nástroj (NEN) platform as part of the e-procurement process unless they have been authorised to use another tool.

Timeline of e-invoicing adoption in the Czech Republic

These are the dates to know in the Czech Republic’s e-invoicing journey.

  • August 2015: The Národní elektronický nástroj (NEN) platform is launched to replace the Public Procurement and Concessions Portal (Portál VZ)
  • 1 October 2016: Public contracting authorities must accept e-invoices if they meet the European standard for formatting
  • April 2019: Public authorities must be able to receive and process e-invoices for B2G transactions
  • 1 July, 2030: Czech VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Setting up e-invoicing in the Czech Republic

If you fall within the Czech Republic’s remit for issuing e-invoices, it’s wise to choose a partner that can help – not just in this country, but everywhere you do business.

That’s where Sovos steps in. We act as a single vendor for tax compliance, providing peace of mind and allowing you to reclaim time to focus on growing your business.

Get in touch with us

FAQ

No, there are no mandates for issuing electronic invoices in the Czech Republic. However, public authorities are required to be able to receive and process e-invoices should a supplier voluntarily issue one.

B2C e-receipts were abolished in 2023. The EET portal and related infrastructure have been decommissioned. As a result, there is no longer a legal obligation to issue e-receipts or report sales in real time, and taxpayers cannot voluntarily continue using the EET system. 

Additional resources

E-invoicing Guide

Your ultimate resource for the basics of electronic invoicing.
Read here

VAT Digitization in Eastern Europe

A handy, free eBook to help you stay on top of digital transformation.
Download here

Hungary E-invoicing

While Hungary does not explicitly mandate the issuance of electronic invoices for most transactions, the country’s real-time invoice reporting (RTIR) scheme applies to all taxpayers and companies.

This can make understanding your requirements difficult, but this overview makes compliance simple. Be sure to bookmark the page to stay ahead of any future regulatory changes.

Table of contents

1. B2B e-invoicing in Hungary 2. B2G e-invoicing in Hungary 3. RTIR in Hungary 4. Timeline of e-invoicing adoption in Hungary 5. Setting up e-invoicing in Hungary with Sovos 6. FAQ 7. Additional resources

B2B e-invoicing in Hungary

There is no mandate to issue and receive e-invoices for business-to-business (B2B) transactions in Hungary.

That said, businesses are required to participate in Hungary’s real-time invoice reporting (RTIR) scheme. This model allows for e-invoicing, though it doesn’t mandate it, given that it requires taxpayers and companies to report their invoice data to the Hungarian tax authorities in real time.

E-invoicing can be voluntary, provided the buyer’s consent is obtained prior to issuance.

B2G e-invoicing in Hungary

Receiving and processing electronic invoices is mandatory for central, regional and local contracting authorities in Hungary.

It is not required for suppliers to issue invoices electronically to these public administrations, however, meaning that e-invoicing is not fully mandated in a business-to-government (B2G) context.

RTIR in Hungary

While there is no e-invoicing obligation in Hungary, the country does require the electronic transmission of invoice data. More specifically, the real-time invoice reporting (RTIR) scheme requires all taxpayers to send their invoice data to the tax authorities as the transactions happen. 

Learn more about Hungary’s RTIR obligation.

Timeline of e-invoicing adoption in Hungary

Learn the key dates in Hungary’s e-invoicing journey.

  • 1 July 2018: All taxable persons must report invoice data in real-time to the National Custom and Tax administration for domestic transactions with a minimum VAT amount of 100,000 HUF
  • 1 January 2021: All B2C and B2B transactions must be reported to the national tax authorities in real time
  • 1 April 2021: Version 3.0 of Hungary’s real-time invoice data reporting system is implemented
  • June 2021: All taxpayers must use the NAV Online Invoicing System to submit their invoice data
  • 1 July 2025: E-invoicing becomes mandatory for electricity and natural gas supplies to non-private individuals
  • 1 July, 2030:  Hungarian VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Setting up e-invoicing in Hungary with Sovos

You’re not required to issue electronic invoices in Hungary, but it does benefit some taxpayers to issue and receive them. If that sounds like you, Sovos can help.

If your business operates in multiple countries, you have multiple obligations to meet. Sovos can help there too.

We are the compliance partner of many major companies, a single vendor for all things tax compliance – including e-invoicing.

Want to learn more? Speak with us today.

Get in touch with us

FAQ

No, e-invoicing is not mandatory for either B2B or B2G transactions in Hungary. That said, governmental entities must be able to receive and process electronic invoices.

Hungary’s real-time invoice reporting obligation requires all taxpayers to send their transaction data to the tax authorities in real time, however.

No, there is no mandatory format to issue electronic invoices in the country.

All domestic B2B transactions, intra-community supplies, exports, and B2C transactions​ as well.

Additional resources

Hungary IPT

Learn about Insurance Premium Tax in Hungary.
Read here

RTIR Hungary

Discover more about tax compliance in Hungary with this overview.
Read here

E-invoicing Guide

Learn about the global rise of electronic invoicing.
Read here

Finland E-invoicing

Finland has long worked to implement the electronic transmission of invoices, with the country’s digitisation journey beginning in 2008. Fast-forward to today, Finland is one of the European countries with the highest digitisation rate. Over 90% of the B2B invoices in Finland are formatted and sent electronically without obligation.

Despite the long journey, e-invoicing has not been fully implemented in the country. Learn more about the nuances of Finland e-invoicing with this handy overview.

Table of contents

1. B2B e-invoicing in Finland 2. B2G e-invoicing in Finland 3. The use of Peppol in Finland 4. Timeline of e-invoicing adoption in Finland 5. Setting up e-invoicing in Finland with Sovos 6. FAQ 7. Additional resources

B2B e-invoicing in Finland

There is no general mandate for issuing electronic invoices in Finland, but organisations still often use them. Similar to many European countries, the buyer’s acceptance is required for businesses to exchange e-invoices in Finland.

In 2021, the country passed a law that allowed companies with a turnover exceeding €10,000 to receive e-invoices from suppliers upon request.

Businesses can use any of the methods allowed by the EU VAT Directive 2006/112/EC to protect the integrity and authenticity of the e-invoice:

  • Electronic signatures
  • Exchange via Electronic Data Interchange (EDI)
  • Business controls that create a reliable audit trail

E-invoicing in Finland operates through a network of service providers (operators), who route invoices between senders and recipients. The Finnish Information Society Development Centre (TIEKE), a non-profit organisation, manages an e-invoicing Registry which includes the contact information and e-invoicing addresses of companies that have adopted electronic invoicing.

The typical formats used by businesses are:

  • Finvoice
  • TEAPPSXML
  • Peppol BIS

Invoices must be retained for six years after the end of the accounting year.

B2G e-invoicing in Finland

While Finland has utilised e-invoices since 2008, it only obliged public authorities to be able to receive electronic invoices in 2019. This was specifically for central public administrations with a staged roll-out to cover all levels of the public administration.

The mandate was expanded in 2021 to include an obligation for suppliers of public administration, coinciding with a requirement for electronic invoices to meet the European Standard (EN16931).

Regularly used e-invoice formats include:

  • Finvoice
  • TEAPPSXML
  • Peppol BIS

Central, regional and local authorities are capable of receiving electronic invoices through a network of e-invoice service providers or via the three free platforms provided by the State Treasury.

These platforms ensure secure and efficient processing of financial transactions, enabling governmental bodies at different levels to streamline their operations and maintain accurate records. This system also promotes transparency and accountability in public sector financial management.

E-invoices must be archived for six years from the end of the accounting year.

The use of Peppol in Finland

Finland began implementing Peppol in 2008, making it one of the initiative’s earliest adopters. Finland’s Peppol Authority is the State Treasury of Finland, an agency operating under the nation’s Ministry of Finance. It was appointed in 2022, assuming responsibility for running the national Addressing and Capability Lookup (ACL) service and enforcing the Peppol Authority Specific Requirements (PASR).

While some European countries prefer to format e-invoices according to Peppol standards, the main formats in Finland remain Finvoice and TEAPPSXML. Peppol BIS Billing, the framework’s standard format, is mainly utilised for cross-border transactions.

That said, since April 2024, Finnish governmental agencies have required suppliers to be able to exchange Peppol order and order response messages. This requirement isn’t enforced by law, but it is enforced in procurement contracts.

Learn more about Peppol.

Timeline of e-invoicing adoption in Finland

Here are the key dates in Finland’s e-invoicing journey:

  • 2009: The Finnish Tax Administration launches a national e-invoicing network known as “Finvoice,” allowing businesses to send and receive e-invoices
  • 2019: Central government bodies are mandated to receive and process electronic invoices
  • 1 April 2020: All companies with a turnover exceeding €10,000 can request to receive electronic invoices from suppliers
  • 6 April 2021: E-invoicing operators and service providers are now obliged to exchange, validate and process electronic invoices to the EN-16931 standard with public contractors
  • 1 April 2024: Finnish government now requires suppliers to be able to exchange Peppol order and order response messages
  • 1 July, 2030: Finnish VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Setting up e-invoicing in Finland with Sovos

If you operate in multiple countries, you know how hard it is to stay on top of national regulatory requirements. Factor in the ever-changing nature of tax regulations, and you have a significant compliance burden on your hands.

Sovos serves as a single compliance partner that takes care of all your tax obligations so you can focus on what really matters: building your business.

Speak with our expert team today to reclaim your time and peace of mind.

Get in touch with us

FAQ

E-invoicing is mandatory for suppliers to public sector entities, but not yet mandatory for B2B transactions. However, companies with an annual turnover of over €10,000 can require their suppliers to issue e-invoices.

The primary formats are Finvoice and TEAPPSXML, both of which are compatible with the European Standard EN 16931. Peppol BIS is also supported, especially for cross-border invoicing.

Since April 2020, any business in Finland with an annual turnover of more than €10,000 has the legal right to demand structured e-invoices (in EN-compliant formats like Finvoice or TEAPPSXML) from its suppliers. This encourages broader voluntary adoption of e-invoicing in the B2B sector.

Additional resources

E-invoicing Guide

Learn about the global rise of electronic invoicing.
Read here

Indonesia VAT Compliance

Value Added Tax (VAT) is a significant source of revenue for the Indonesian government. It applies to most goods and services at different rates. Generally, in Indonesia, the imposition of VAT takes two forms: the input-output mechanism and the VAT collector mechanism.

Under the input-output mechanism, the supplier charges VAT to the buyer and then pays it to the tax authorities. In the VAT collector mechanism, the seller does not collect VAT. Instead, specific entities appointed by law collect VAT and remit it directly to the tax authorities.

This page provides an overview of VAT compliance requirements in Indonesia. Be sure to bookmark the page and revisit it whenever you have a question.

Table of contents

1. General VAT information for Indonesia

2. VAT rules in Indonesia

3. Requirements to register for VAT in Indonesia

4. Penalties for non-compliance with VAT in Indonesia

5. Solutions for VAT compliance in Indonesia

6. FAQ

7. Additional resources

General VAT information for Indonesia

Periodic VAT ReturnDue monthly, by the end of the month immediately following the taxable period
10th day of the month following the end of the tax period
VAT rates11% (standard)
12% (luxury goods and services)

VAT rules in Indonesia

E-invoicing in Indonesia

In addition to general VAT compliance, Indonesia also has an e-invoicing mandate for almost all taxpayers.

Mandatory for VAT-registered taxpayers since 2016, Indonesia’s electronic invoicing requirements includes using a national system known as e-Faktur and largely involves issuing e-invoices for:

  • Delivery of taxable goods (Barang Kena Pajak)
  • Rendering of taxable services (Jasa Kena Pajak)
  • Advance payment of taxable goods or services

Find out more about Indonesia E-invoicing.

Requirements to register for VAT in Indonesia

Businesses must register for VAT if their annual turnover exceeds a specified threshold:

  • Threshold: Business entities with an annual turnover of IDR 4.8 billion [approx. EUR 263 472.00] or more must register for VAT. This turnover includes all supplies of taxable goods or taxable services.
  • Process: Registration must be completed through the Directorate General of Taxes (DGT).

Small businesses whose annual turnover is below the specified threshold are not required to be registered for VAT. However, VAT registration is voluntary.

Penalties for non-compliance with VAT in Indonesia

Failing to comply with VAT regulations can result in administrative penalties being imposed. Criminal penalties may be imposed when businesses are late issuing tax invoices and filing VAT returns. Furthermore, penalties are also levied for failure to register for VAT on time.

  • Late filing of VAT returns can incur a penalty of 2% of the VAT owed per month
  • Late payments are subject to a 2% interest per month on the outstanding VAT amount
  • Late registration for VAT can result in a fine of IDR 1,000,000 (approx. EUR 55.04) being imposed
  • Criminal offenses, including imprisonment, may be imposed for violating VAT regulations

FAQ

The standard VAT rate in Indonesia is 11%, applying to most goods and services. However, since 1 January 2025 there has been a 12% VAT rate on luxury goods and services like private jets, cruise ships and luxurious houses.

Generally, the VAT rate on goods and services in Indonesia is 11%. There is, however, exceptions to this – exports of taxable goods, services and intangible goods are zero-rated.

Non-residents can recover VAT in Indonesia – depending on their status. Tourists can claim VAT refunds on eligible goods purchased from participating retailers under the “Tax Refund for Tourists” scheme. To qualify, they must hold a foreign passport and stay in Indonesia for no more than 60 days from their entry date.

Non-resident companies conducting business in Indonesia may be eligible to recover VAT, provided they are registered for VAT in Indonesia and comply with local tax filing requirements.

Non-resident companies must appoint a fiscal representative in Indonesia to comply with local tax obligations, particularly for VAT purposes. This requirement applies to foreign businesses without a physical presence in Indonesia that engage in taxable activities within the country.

To claim a VAT refund in Indonesia, you must purchase goods from shops displaying the “Tax Refund for Tourists” logo by presenting your passport. You need a valid tax invoice (with a payment receipt) for each transaction. The minimum VAT per transaction is IDR 50,000, and the total VAT from all receipts must be at least IDR 500,000.

Purchases must be made within one month before departure, and goods must be carried out of Indonesia as accompanied baggage within 30 days of purchase.

Non-resident companies conducting taxable activities in Indonesia may be eligible to reclaim VAT subject to fulfilling the VAT registration and filing requirements.

Solutions for VAT compliance in Indonesia

Complying with Indonesia’s VAT requirements becomes significantly burdensome on resources when you also operate in other countries. Each nation has its own VAT nuances, and requirements change over time.

That’s why it’s vital that you have a single compliance partner for wherever you do business. Sovos makes compliance simple, handling your tax needs so you can focus on your organization.

Complete the form below to speak with one of our experts

Additional resources for e-invoicing

Indonesia E-invoicing

Learn about another compliance requirement in Indonesia.
Read here

Asia Pacific E-invoicing

Find out about tax compliance and e-invoicing across Asia Pacific.
Read here

Russia E-invoicing

Russia regulates electronic invoicing nationwide, but its usage remains mainly optional. Only transactions involving certain traceable goods require buyers to issue e-invoices.

Russia has a specific approach to e-invoicing, and this page provides an overview. Bookmark it to keep track of any updates.

Table of contents

1. B2B e-invoicing in Russia

2. B2G e-invoicing in Russia

3. Timeline of e-invoicing adoption in Russia

4. Russian e-invoice clearance

5. Characteristics of e-invoices in Russia

6. FAQ

7. Additional resources

B2B e-invoicing in Russia

While electronic invoicing for business-to-business transactions remains predominantly voluntary in Russia, resolution No. 807 dated 25 June 2019 states that specific categories of goods mandatorily require electronic invoices under the national traceability system.

The following product categories fall under Russia’s mandatory e-invoicing requirements:

  • Refrigeration and freezing equipment
  • Industrial trucks (including forklift trucks, bulldozers, graders, planners, power shovels, excavators, shovel loaders, tampers, and road rollers)
  • Washing and drying machines (for household and commercial applications)
  • Monitors and projectors (excluding television reception equipment)
  • Electronic integrated circuits and components
  • Baby strollers and child safety seats

This regulatory requirement, in effect since 1 July 2021, applies to all legal entities and individual businesses engaged in transactions involving these goods. Recipients of these products must maintain capabilities for accepting and processing electronic invoices.

B2G e-invoicing in Russia

No comprehensive mandate exists for electronic invoicing in Russia for business-to-government transactions. However, electronic invoices are widely utilized voluntarily throughout the public procurement ecosystem.

As with B2B transactions, mandatory e-invoicing applies exclusively to transactions involving traceable goods under Russia’s national goods traceability system. This regulatory framework was implemented in 2021 to enhance monitoring of trade activities within the Eurasian Economic Union (EAEU).

Timeline of e-invoicing adoption in Russia

Here are the key dates in Russia’s e-invoicing journey.

  • 2012: Introduction of voluntary e-invoice exchange between businesses
  • 2017: Introduction of mandatory e-invoice government clearing
  • 1 July 2021: Implementation of mandatory e-invoicing for traceable goods
  • January 2024: Retention of invoices and accounting documents increased from four to five years under Order No. 236 of 2019

Russian E-Invoice Clearance

Incorporating a system of electronic invoicing, Russia introduced mandatory e-invoice government clearing in 2017 for the mandated issuance of traceable goods as well as for any voluntarily issued e-invoices. This required the production of invoices in XML as a UTD (Universal Transfer Document) format established by the Federal Tax Service.

Key components of the Russian e-invoicing system include:

  • 42 certified Russian software providers that support electronic invoice submission with digital signatures
  • Electronic Document Exchange (EDE) networks that ensure secure invoice transmission
  • Regulatory oversight that enables Russian tax authorities to detect errors or fraud swiftly
  • Mandatory e-invoice retention period of five years
  • Specific format requirements for standardized information exchange

Characteristics of e-invoices in Russia

Russian e-invoicing compliance requires adherence to specific technical standards:

  • E-invoices must be generated from XML files with tags in the Russian language
  • Documents must be formatted according to the UTD (Universal Transfer Document) standard set by the Federal Tax Service
  • All invoices must be authenticated with qualified electronic signatures
  • Signature certificates must be issued by authorized Russian certification authorities (CAs)
  • Digital signatures can be prepared and stamped by certified e-invoice agents
  • All e-invoices must be securely archived for a minimum retention period of five years
  • Transmission must occur through approved Electronic Document Exchange networks

Get in touch with us

FAQ

Russia only mandates the issuance of electronic invoices for select goods that fall under the country’s traceability requirements. The applicable goods include:

  • Refrigeration and freezing equipment
  • Industrial trucks (forklift trucks, bulldozers, graders, planners, power shovels, excavators, shovel loaders, tampers, in addition to road rollers)
  • Washing and drying machines (household and laundry facilities)
  • Monitors and projectors (excluding receiving television equipment)
  • Electronic integrated circuits and elements
  • Baby strollers and child safety seats

The mandatory retention period for e-invoices in Russia is five years, which aligns with the statute of limitations for tax audits under Russian law.

Organisations must implement compliant archiving solutions that maintain document integrity while ensuring accessibility for potential tax authority inspections throughout the five-year period.

Electronic Document Exchange (EDE) networks in Russia are secure, certified infrastructure systems that facilitate the transmission of electronic documents, including e-invoices, between businesses and regulatory authorities.

Only authorised EDE operators meeting strict technical and security requirements can provide these services in Russia. The 41 certified Russian software providers typically offer access to these networks as part of their e-invoicing solutions, creating a controlled ecosystem for electronic document exchange that maintains security while enabling efficient business operations.

Additional resources

E-invoicing Guide

Your helpful overview of e-invoicing’s global adoption.
Read here

Electronic invoicing in Ecuador

Electronic invoicing in Ecuador, also known as Facturación electrónica, is mandated for established taxpayers. Like many Latin American countries, Ecuador was early in recognising e-invoices legally. However, the mandate for the document’s use only came into effect in 2014.

Ecuador has updated its regulation since mandating electronic invoicing. That’s why it’s important to stay up to date with the latest regulatory requirements, and this page is the perfect tool for doing so. Bookmark this page to stay up to date with the latest developments.

Table of contents

1. How does e-invoicing work in Ecuador?

2. Characteristics of electronic invoicing in Ecuador

3. Types of electronic receipts in Ecuador

4. Format of electronic invoices and documents in Ecuador

5. Participants in the e-invoicing process in Ecuador

6. Timeline of e-invoicing adoption in Ecuador

7. Penalties: What happens if I don’t comply with e-invoicing in Ecuador?

8. What else do I need for VAT compliance in Ecuador?

9. Setting up e-invoicing in Ecuador with Sovos

10. FAQ

11. Additional resources

How does e-invoicing work in Ecuador?

Ecuador originally implemented an “online” real-time invoicing system, where invoices and related documents had to be pre-validated by the tax administration before being issued and sent to customers.

Subsequently, in 2018, the system was switched to an offline validation method in which invoices are sent concomitantly to the SRI and customers without needing the SRI to pre-validate them.

Put simply, the offline e-invoicing process in Ecuador typically looks like the following:

  1. An electronic invoice in XML format is generated and signed through the issuer’s platform
  2. The e-invoice is sent to the SRI for authorisation and validation and, at the same time, may be sent to the recipient.
  3. The RIDE (graphical printed representation) contains the access code and authorisation number (49 digits)

Characteristics of electronic invoicing in Ecuador

Ecuador B2B e-invoicing

B2B e-invoicing in Ecuador became applicable to all established taxpayers in November 2022 when the country increased the obligation to include the remaining 2,000,000 natural persons and companies.

All established taxpayers must issue e-invoices when conducting business in Ecuador, and the tax authorities must validate all electronic invoices.

E-invoicing is required for all domestic B2B transactions and exports for cross-border transactions.

Ecuador B2G e-invoicing

As with B2B transactions, taxpayers must issue electronic invoices when conducting business with the public sector. B2G transactions must have an e-invoice that is digitally signed, validated, sent electronically and securely archived.

Factoring and electronic invoicing

Using commercial invoices within the factoring system is not new in Ecuador. It has been contemplated for many decades within the country’s commercial code.

However, with the implementation of e-invoicing, provisions were established regarding the issuance, validation, processing and receipt of negotiable commercial electronic invoices. This subtype of electronic invoice must meet specific requirements to be processed and validated by the SRI.

The tax authority has established specific formats for the issuance and validation of such invoices, which must be approved or rejected by the recipients, that are secure for all corresponding legal purposes. In this regard, the SRI issued several manuals aimed at explaining the procedure for sending, validating, accepting, or rejecting such invoices.

Types of electronic receipts in Ecuador

Ecuador’s e-invoicing mandate covers the following electronic documents:

Electronic invoice: The electronic invoice is a form of issuing sales invoices that meets the legal and regulatory requirements for authorisation by the SRI.

Settlement of purchase of goods and provision of services: These documents must be issued and delivered by the taxpayers for certain acquisitions established in the Ecuadorian legal framework.

Credit and debit notes: These documents allow taxable persons to amend or modify valid invoices issued previously.

Withholding vouchers: This type of voucher indicates tax withholdings made by withholding agents authorised by local legislation.

Referral guide: These documents support the transfer of goods within the national territory, so all transport must carry them.

Format of electronic invoices and documents in Ecuador

E-invoices in Ecuador must be in XML format, according to the XSD schemes available on SIR’s web portal. They must include information such as:

  • Invoice number
  • Name and address of both issuer and recipient
  • Description and quantity of goods and/or services
  • Net, VAT and gross values
  • Applicable VAT rate

Electronic invoices must be secured with a digital certificate and an electronic signature. This validates that the document’s contents have not been tampered with once they are issued.

Alongside the e-invoice, both a unique access code (comprised of 49 numeric digits) and a graphical, printed representation of the document must be issued.

Participants in the e-invoicing process in Ecuador

Electronic biller

The taxpayer who issues vouchers electronically. The electronic invoicer may use its own system or a commercial system to generate invoices and other electronic vouchers.

Receiver

The consumer of goods and/or services to whom a CPE is issued and who, as such, must receive it in their capacity as a consumer. Acknowledgement of receipt is not required.

SRI

Ecuador’s internal income service is the only entity that validates electronic vouchers in the country.

Timeline of e-invoicing in Ecuador

There have been plenty of developments with Ecuador’s e-invoicing journey over the years.

May 2013: A resolution is published that establishes the mandatory schedule of electronic billing

  • November 2017: A resolution is published regarding the mandatory use of electronic receipts
  • June 2018: The Resolution which dictates the rules for the electronic transmission of information on sales receipts, withholding and complementary documents through tax printers is modified
  • November 2021: A law published in the Official Gazette states applicable taxpayers must be incorporated into the e-invoicing system within a year
  • November 2022: E-invoicing applies to all established taxpayers
  • May 2023: SRI published updates to its guide for cancelling electronic receipts

Penalties: What happens if I don’t comply with e-invoicing in Ecuador?

In Ecuador, there are penalties for not meeting the requirements laid out in the country’s e-invoicing regulation. For example, a fine ranging from USD $30-1,500 may be issued for each invoice a seller fails to issue.

What else do I need for VAT compliance in Ecuador?

There are numerous mandates taxpayers must consider when conducting business in the country. VAT compliance alone, especially when operating both domestically and internationally, can be a demanding and resource-heavy task.

Our dedicated page can help with VAT compliance in Ecuador.

FAQ

E-invoicing is mandatory in Ecuador for all VAT-registered domestic taxpayers.

All established taxpayers must issue e-invoices in Ecuador.

Ecuador allows e-invoices to be cancelled through credit notes or cancellation prior to communication to the receiver.

Issuers of electronic invoices have 90 days following the document’s issuance for cancellation.

The validity query of electronic receipts can be made by entering the www.sri.gob.ec/ SRI Online portal in the public inquiries section enter the option Validity of Electronic Receipts.

RIDE is a graphical representation of electronic receipts that is to accompany an e-invoice that is sent to a recipient.

RIDE documents must include a barcode that follows the GS1-128 standard, as well as a format outlined in Ecuador’s technical specifications.

The withholding agents will mandatorily issue the withholding voucher when the payment is made. It will be available for delivery to the supplier within five business days following the presentation of the proof of sale.

Setting up e-invoicing in Ecuador with Sovos

With electronic invoicing becoming more common globally, following the lead of Latin American countries like Ecuador, it is important that you prioritise compliance.

The global – yet fragmented – adoption of e-invoicing solidifies the need to choose a single vendor for complete compliance, wherever you do business. Sovos is a tax compliance partner you can trust.

Focus on what truly matters: speak with a member of our team today to begin reclaiming your time.

Complete the form below to speak with one of our e-invoicing experts

Additional resources for e-invoicing compliance

E-invoicing with SAP

Learn how to solve the e-invoicing dilemma with this ebook
Learn more

E-Invoicing with Sovos

Find your global solution to e-invoicing
Learn more

E-invoicing obligations in LATAM

Find our more about e-invoicing obligations in other countries
Learn more

Denmark E-invoicing

Denmark has mandated the use of electronic invoices, though not in all contexts, since 2005 – making it an early adopter of the technology. E-invoicing is required for suppliers of goods and services when conducting business with public entities (B2G).

There is no e-invoicing mandate for B2B transactions, however. This page provides an overview of the state of electronic invoicing in Denmark. Be sure to bookmark it to stay updated on future regulatory changes.

Table of contents

1. B2B e-invoicing in Denmark

2. B2G e-invoicing in Denmark

3. The use of Peppol in Denmark

4. Timeline of e-invoicing adoption in Denmark

5. Setting up e-invoicing in Denmark with Sovos

6. FAQ

7. Additional resources

B2B e-invoicing in Denmark

There is no e-invoicing mandate for B2B transactions in Denmark.

However, in May 2022, Denmark adopted the new Danish Bookkeeping under which Danish registered businesses or foreign companies with permanent establishments that have accounting obligations in Denmark are required to adopt digital bookkeeping systems compliant with the new regulations.

According to the new regulations, taxpayers in scope must use Digital Bookkeeping Systems capable of generating, receiving and storing electronic invoices in the Peppol BIS and OIOUBL (the Danish-specific version of the UBL) formats.

Businesses in Denmark can choose a digital bookkeeping system registered with the Danish Business Authority – which indicates it complies with the new Digital Bookkeeping Act). If a business opts to use a digital bookkeeping system that is not registered, it falls on them to ensure their systems meet the requirements according to the new Danish Bookkeeping Act.

The requirement to use compliant digital bookkeeping systems was introduced in a phased timeline:

  • 2024 – Large taxpayers (defined as those who are required to submit annual financial statements) who choose to use a standard registered bookkeeping system (ERP) must ensure their bookkeeping system is certified by the Danish authorities
  • 2025 – Large taxpayers (defined as those who are required to submit annual financial statements) choosing to use a specially designed or foreign bookkeeping systems must ensure that their system is compliant
  • 2026 – Personally owned companies with an annual net turnover of more than DKK 300,000 in two consecutive years (e.g. 2024 and 2025) must ensure that their system is compliant

B2G e-invoicing in Denmark

In Denmark, sending and receiving electronic invoices is mandatory for B2G transactions. This means that suppliers of goods and services to public authorities and institutions must issue invoices electronically—either in the Peppol or national OIOUBL format.

The Danish government mandates using its NemHandel platform for sending and receiving e-invoices in a B2G context.

The use of Peppol in Denmark

Peppol is widespread in Denmark, serving as one of the two accepted means of formatting an electronic invoice. It’s said that 99% of B2G invoices in the country are electronic, and now the focus is improving the uptake of e-invoices in B2B transactions – which is not mandated.

The Danish Business Authority (ERST) is the nation’s Peppol Authority. This means it is responsible for registering companies that want to become a Peppol Access point or Service Metadata Provider (SMP), reporting, representing Denmark’s interests regarding Peppol and other related administrative efforts.

Learn more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Denmark

Follow Denmark’s e-invoicing journey with these key dates.

  • 2005: Suppliers to public entities are required to issue invoices electronically
  • 2017: Denmark integrates its e-invoicing system NemHandel with Peppol
  • 18 April 2019: Public entities must be able to receive and process e-invoices to the European standard (EN-16931)
  • 19 May 2022: Danish parliament passes law to introduce requirements for a digital bookkeeping system
  • 1 July 2024:  The new Digital Bookkeeping Act requirements become applicable
  • 1 July, 2030: Danish VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Setting up e-invoicing in Denmark with Sovos

Complying with the tax requirements of one country can be tough; never mind multinational compliance everywhere you do business. Add e-invoicing requirements to that mix, and it can take up a lot of time and headspace in your organisation.

Sovos is your ideal compliance partner for wherever you do business: a single vendor for all of your tax requirements that frees you up to focus on what truly matters to you.

Contact us today to learn more about how Sovos can help.

Get in touch with us

FAQ

Issuing electronic invoices is mandatory in Denmark for B2G transactions (suppliers of goods or services to public authorities and institutions), but there is no mandate for B2B e-invoicing in the country.

Digital bookkeeping systems must be able to issue, send, receive and store e-invoices in both the Peppol BIS and OIOUBL (the Danish-specific version of the UBL) formats.

Additional resources

E-invoicing Guide

Learn about the global development of electronic invoicing.
Read here

Danish Bookkeeping Act

Learn about Denmark’s new requirements for digital record-keeping.
Find out more

VAT in the Digital Age

This EU initiative will change how e-invoicing works across Europe.
Learn more

Norway E-invoicing

Norway is widely regarded as one of the more forward-thinking European countries when it comes to e-invoicing.

Serving as one of the original Peppol adopters and having implemented a mandate for B2G transactions since 2011, Norway has long been on an e-invoicing journey. That said, it has yet to implement a mandate for B2B transactions.

This page has all the information you need to be aware of Norway’s implementation of electronic invoicing.

Table of contents

1. B2B e-invoicing in Norway

2. B2G e-invoicing in Norway

3. The use of Peppol in Norway

4. Timeline of e-invoicing adoption in Norway

5. Setting up e-invoicing in Norway with Sovos

6. FAQ

7. Additional resources

B2B e-invoicing in Norway

There is no e-invoicing mandate for B2B transactions in Norway. Despite it not being required, it is popular on a voluntary basis throughout the country. Businesses can send invoices electronically, providing they have acquired the buyer’s consent.

With the EU’s ViDA initiative now approved, Norwegian businesses will need to send invoices electronically for cross-border B2B transactions from 1 July 2030. The country may well look to introduce a mandate ahead of time, however, with the Ministry of Finance launching a study into its implementation on 16 January 2025.

B2G e-invoicing in Norway

Since 2011, central authorities have been mandated to receive and process invoices electronically. In 2012, Norway mandated all suppliers of central government entities to send e-invoices. Finally, in 2019, it passed a regulation mandating public contracting authorities to receive and process electronic invoices.

Government entities in Norway are required to utilise Peppol to facilitate its e-invoicing obligations, including using the Peppol BIS format for both domestic and cross-border business and sending invoices through the Peppol eDelivery network.

The use of Peppol in Norway

Norway was an early adopter of Peppol, having taken part in the original project from the initiative. The Norwegian Agency for Public and Financial Management (DFØ) is the national Peppol authority.

The main implementation of Peppol’s adoption in Norway is e-invoicing, where 50% of the 140 million invoices sent in the country use the Peppol BIS format (which is known as Elektronisk Handelsformat (EHF)). This format is mandatory for public sector invoicing.

Learn more about Peppol e-invoicing.

 

Timeline of e-invoicing adoption in Norway

Here are the key dates in Norway’s e-invoicing journey.

  • 2011: It became mandatory for central authorities to receive and process e-invoices
  • 2012: It became mandatory for all suppliers of central government entities to send e-invoices
  • 1 April 2019: A regulation relating to e-invoicing in public procurement was passed, making it mandatory for public contracting authorities to be able to receive and process e-invoices
  • 2020: A monitoring system is implemented to track the use of electronic invoices with both central and non-central public authorities
  • 16 January 2025: Norway’s Ministry of Finance launches study into the introduction of mandatory e-invoicing for B2B transactions
  • 1 July 2030: Norwegian businesses need to comply with VAT in the Digital Age requirements, which will mandate e-invoicing and e-reporting for cross-border B2B transactions

Setting up e-invoicing in Norway with Sovos

Norway appears to have more e-invoicing requirements on the way, and it’s not the only country to be evolving existing regulations and devising new rules. Compliance can be hard, especially when conducting business in multiple countries.

Sovos harmonises the fragmented nature of e-invoicing (with every country having its own obligations) by providing you with a single vendor for complete invoicing and tax compliance.

Choosing Sovos means choosing to reclaim your time and headspace.

Get in touch with us

FAQ

It is mandatory for e-invoices to be issued for B2G transactions in Norway, but there is no requirement to issue and receive invoices electronically in a B2B context.

Additional resources

SAF-T in Norway

Find out more about another tax obligation in Norway.
Read here

E-invoicing Guide

Your guide through the global emergence of e-invoicing.
Learn more

Ireland E-invoicing

Ireland gave electronic invoicing the same legal weight as paper invoices in 2013. Since then, there have been no major developments regarding mandating e-invoicing in the business-to-business space.

Nevertheless, as part of the European Union, Ireland will soon need to work on implementing the European VAT in the Digital Age (ViDA) initiative, which aims to introduce mandatory e-invoicing and real-time reporting for cross-border transactions by July 2030.

This page details Ireland’s current stance on e-invoicing. Be sure to bookmark the page to stay in the know with any future developments.

Table of contents

1. B2B e-invoicing in Ireland

2. B2G e-invoicing in Ireland

3. The use of Peppol in Ireland

4. Timeline of e-invoicing adoption in Ireland

5. Setting up e-invoicing in Ireland with Sovos

6. FAQ

7. Additional resources

B2B e-invoicing in Ireland

There is no mandate for issuing and receiving electronic invoices for B2B transactions in Ireland.

Irish businesses can issue and receive electronic invoices and must consider the following legal aspects when implementing e-invoicing in the country:

  • Obtaining the consent of the buyer to send an electronic invoice.
  • Ensuring integrity and authenticity – any means are accepted, from internal process controls up to electronically signing the e-invoices.
  • Retention – e-invoices must be stored in such a way as to guarantee their integrity, authenticity and availability during the retention period. The retention period for electronic invoices is six years from invoice date.

The country’s tax authority is looking to modernise its VAT system. In late 2023, it launched a public consultation to understand how organisations feel about digitally transforming tax processes and proposed imposing a mandate for e-invoicing and real-time reporting when transacting domestically. The key driver of the consultation was the ViDA initiative.

Through the public consultation, the Irish tax authority managed to gather valuable insights from more than 1,000 businesses, aiming to use them in the design and implementation strategy phase.

With the final approval of ViDA Ireland will be able to impose mandatory e-invoicing in the country without the currently needed formal authorisation from the EU.

B2G e-invoicing in Ireland

While it is mandatory for central authorities, regional authorities and local authorities in Ireland to receive and process e-invoices, it is currently optional for suppliers to send electronic invoices.

The preferred national format for e-invoicing is Peppol BIS, but public administrations have defined their own format known as CIUS-CEFACT.

The Irish government encourages public sector organisations to utilise the Peppol framework when receiving e-invoices from suppliers.

The use of Peppol in Ireland

Ireland joined the OpenPeppol association on 18 January 2018.

The country’s Office of Government Procurement (OGP) operates the Irish Peppol Authority, which is responsible for registering companies wanting to become a Peppol Access Point or Service Metadata Publisher in Ireland.

Learn more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Ireland

Here are the key dates:

  • 1 January 2013: E-invoices are given same legal weight as paper invoices
  • 18 April 2020: All public authorities can receive Peppol e-invoices via the Peppol eDelivery Network
  • 13 October 2023: Ireland launches public consultation on e-invoicing and real-time reporting requirements
  • 1 July 2030: Irish businesses need to comply with VAT in the Digital Age requirements (mandatory e-invoicing and e-reporting for cross-border B2B transactions)
  • 1 July, 2030: Irish VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Setting up e-invoicing in Ireland with Sovos

It seems inevitable that mandatory e-invoicing will arrive in Ireland. When that time comes, it’s important that your organisation is prepared for your new obligations.

Any new mandates only add to your compliance burden, with e-invoicing requirements being fragmented and unique to each country. Ensure you comply with your obligations, everywhere you do business, by working with Sovos.

Choosing Sovos means choosing a single vendor for all of your tax compliance needs.

Get in touch with us

FAQ

Ireland does not mandate the use of electronic invoices. Public sector organisations must be able to receive e-invoices, but suppliers can choose whether or not to issue such documents electronically.

There are no officially announced dates for introducing mandatory e-invoicing or real-time reporting in Ireland. However, as part of the European Union, the country needs to implement the ViDA initiative by July 2030 and can start mandating e-invoicing as soon as ViDA is approved.

Additional resources

ViDA: Your Guide

VAT in the Digital Age will digitise VAT across Europe.
Learn more

E-invoicing Guide

Discover details on the global rise of electronic invoicing in its many forms.
Learn more

UAE E-invoicing

The United Arab Emirates (UAE) plans to introduce electronic invoicing requirements in 2026. The country’s project, known as the E-Billing System, includes plans to regulate both B2B and B2G transactions.

While the system has yet to be implemented, taxpayers should prepare for it so they can be compliant from day one. This page has the information you need to get started.

Table of contents

1. Compliance requirements for e-invoicing in the UAE

2. Timeline of e-invoicing adoption in the UAE

3. Peppol e-invoicing in the UAE

4. FAQ

5. Additional resources

Compliance requirements for e-invoicing in the UAE

While no e-invoicing mandate currently exists in the United Arab Emirates, it does already permit the electronic exchange of business documents—so long as the medium and format are agreed upon by both the buyer and seller. To ensure the document’s authenticity and integrity, it must be stored in the same format in which the buyer issued it and signed with an e-signature.

Once a mandate is in place, taxpayers in the UAE will have to issue and receive electronic invoices through an Accredited Service Provider (ASP). According to the announced plan, only ASPs will be allowed to connect with the Tax Authority Platform to submit e-invoice data. Therefore, taxpayers will need to enter a commercial agreement with an ASP and integrate systems to allow for document transmission.

Electronic invoices will need to be sent in XML format, and the ASP will also share the invoice data with the Federal Tax Authority (FTA).

Timeline of e-invoicing adoption in the UAE

Here are the key dates in the United Arab Emirates’ e-invoicing journey so far:

  • 11 July 2023: The Ministry of Finance (MoF) reveals five major digital transformation projects, including plans for an e-invoicing initiative known as the E-Billing System
  • 14 February 2024: The Ministry of Finance (MoF) reveals plans for its E-Billing System
  • 2 October 2024: MoF launches e-invoicing portal to provide information on upcoming requirements for businesses
  • 30 October 2024: The UAE Official Gazette includes amendments to the national VAT law, driven by the upcoming e-invoice mandate in the country, which introduces e-invoicing considerations to the VAT law.
  • 6 February 2025: MoF launches a public consultation on e-invoicing to gather feedback on proposed e-invoicing data requirements

The timeline announced for the roll-out of the UAE e-invoicing mandate is:

  • Q4 2024: Requirements and procedures for service providers to be developed
  • Q2 2025: E-invoicing legislation to be published
  • Q2 2026: The first phase of B2B and B2G requirements begins

Peppol e-invoicing in the UAE

The UAE’s Ministry of Finance has highlighted Peppol as a pillar of its e-invoicing framework.

Peppol is an international, EU-born protocol and framework that aids in simplifying cross-border and governmental trade. While its adoption is widespread across Europe, it is also standardising trading in countries such as Australia and Singapore.

The United Arab Emirates plans to implement a Five Corner Model for its Peppol implementation, and the nation’s Federal Tax Authority (FTA) will serve as a Peppol Access Point to enable taxpayers to exchange electronic invoices.

Learn more about Peppol e-invoicing.

Get in touch with us

FAQ

There are currently no strict requirements for electronic invoicing in the United Arab Emirates. Businesses can voluntarily send and receive e-invoices should both the buyer and seller agree on the medium and format.

The Electronic Transactions and Trust Services law in the United Arab Emirates was devised to regulate the validity of electronic documents. The law boosts the legal weight of digital signatures and has provisions for how electronic documents are sent, saved and stored.

The United Arab Emirates’ Ministry of Finance plans to publish the regulatory framework for the new e-invoicing system in Q2 2025. The first phase of mandating electronic invoicing for B2B and B2G transactions will start in Q2 2026.

Additional resources

E-invoicing Trends Across MENA

Electronic invoicing systems in the region are undergoing significant transformations.
Learn more

E-invoicing Guide

Discover details on the global rise of electronic invoicing in its many forms.
Read here

Bulgaria SAF-T: Everything You Need To Know

Bulgaria is on its way to introducing mandatory SAF-T reporting requirements for businesses, with implementation starting in January 2026.

But what is SAF-T, and how will these requirements affect Bulgarian taxpayers? This page has all the answers you need.

Table of contents

1. What is SAF-T?

2. When to submit a SAF-T declaration in Bulgaria

3. Bulgaria’s SAF-T implementation timeline

4. Implementing SAF-T as a business

5. FAQ

6. Additional resources

What is SAF-T?

Short for Standard Audit File for Tax, SAF-T is an XML-based file type used to exchange tax information electronically to tax authorities. The goal of the initiative is to enhance tax compliance and streamline data exchange between taxpayers and tax authorities.

SAF-T is an international standard used across Europe, including countries such as Poland, France, Germany, Romania, Lithuania, Norway and soon Bulgaria.

Different types of information typically have varying reporting requirements. For example, once implemented in Bulgaria, SAF-T rules will require the monthly filing of general ledger entries, purchase and sales invoices and payment records – while asset information must be submitted annually.

When to submit a SAF-T declaration in Bulgaria

SAF-T’s implementation in Bulgaria begins in January 2026. There will be three mandated SAF-T reports, all with different reporting cadences.

  • Monthly – submitted by 14th day of following month: General ledger, Accounts Payable and Receivable, Sales and purchase invoices
  • Annually – submitted by 30 June of following year: Fixed assets
  • On-demand: Inventory

Bulgaria SAF-T implementation timeline

Here are the key dates in Bulgaria’s SAF-T plans.

  • January 2026: SAF-T applies to large enterprises that either have:
    • Net sales revenue for 2023 exceeding BGN 300 million (approx. 150 million EUR)
    • Tax and social security contributions collected exceeding BGN 3.5 million
  • January 2027: SAF-T applies to large, medium and small enterprises that either have:
    • Net sales revenue for 2024 exceeding BGN 300 million (approx. 150 million EUR)
    • Tax and social security contributions collected exceeding BGN 3.5 million
  • January 2028: Large, medium and small enterprises that either have:
    • Net sales revenue for 2025 exceeding BGN 15 million (approx. 7.5 million EUR)
    • Tax and social security contributions collected exceeding BGN 1.5 million
  • January 2029 – SAF-T applies to all large, medium and small enterprises – regardless of additional conditions.
  • January 2030 – SAF-T also applies to micro-enterprises.

Note: There will be a six-month grace period for SAF-T reporting, and taxpayers can submit corrections to submitted files within six months without being penalised by the tax authorities.

Implementing SAF-T as a business

Complying with your tax obligations is vital. In the coming years, SAF-T will serve as another requirement for Bulgarian taxpayers, providing deadlines for the accurate reporting of important data. This will only add to your compliance workload.

Sovos SAF-T solutions can help your organisation to spend less time on compliance and more on growing your business. Automate your preparation process to drive efficiency and ensure accuracy, providing peace of mind that you will avoid potential fines and penalties.

 

Get in touch with us

FAQ

SAF-T is not mandatory in Bulgaria, though its legal implementation begins in 2026 for qualifying large businesses. It will be obligatory for businesses of all sizes in Bulgaria from January 2030.

From January 2026, large enterprises will need to file SAF-T reports if their net sales revenue for 2023 exceeds BGN 300 million or tax and social security contributions collected exceed BGN 3.5 million.

From January 2027, large, medium and small enterprises will have to file SAF-T reports if their net sales revenue for 2023 exceeds BGN 300 million or tax and social security contributions collected exceed BGN 3.5 million.

From January 2028, large, medium and small enterprises must comply with SAF-T requirements if their net sales revenue for 2025 exceeds BGN 15 million or tax and social security contributions collected exceed BGN 1.5 million.

From January 2029, Bulgaria’s SAF-T obligation will expand to include all large, medium and small enterprises. This will grow to include micro-enterprises in January 2030.

From 2026, applicable taxpayers in Bulgaria will have to submit SAF-T reports as per the following:

  • General ledgers, Accounts Payable Receivable, and sales and purchase invoices must be submitted monthly – specifically by the 14th day of the following month.
  • Fixed assets must be reported annually – specifically by the 30 June of the following year.
  • Inventory reports must be submitted whenever requested – this is an on-demand reporting process.

 

Additional resources

E-invoicing: Your Guide

Discover the global rise of electronic invoicing and reporting.
Learn more

VAT Digitization in Eastern Europe

This free eBook demystifies tax regulations in Eastern Europe.
Download today

Sweden E-invoicing

As a pioneer in tax digitization, Sweden is one of the early adopters of electronic information exchange, with its journey starting in 2003.

The country has been digitally transforming its processes since then, bringing its e-invoicing rules and standards in line with the European standard (EN 16931).

This page is your ideal overview, covering major developments, pertinent regulations and requirements, and other important information.

Table of contents

1. B2B e-invoicing in Sweden

2. B2G e-invoicing in Sweden

3. The use of Peppol in Sweden

4. Timeline of e-invoicing adoption in Sweden

5. Setting up e-invoicing in Sweden with Sovos

6. FAQ

7. Additional resources

B2B e-invoicing in Sweden

As in many European countries, Sweden does not require the use of e-invoices for B2B transactions. Nevertheless, businesses in the country are encouraged to use the Peppol interoperability network and the EN19631-compliant Peppol BIS 3.0 format.

Companies opting for e-invoicing with their business partners should have the following compliance aspects in mind:

  • Buyer consent is needed to exchange electronic invoices.
  • Ensuring integrity and authenticity—any of the controls prescribed by the law are accepted. Electronic signatures and seals are the most widely accepted legal means of ensuring the integrity and authenticity of business transactions.
  • Invoices must be stored in such a way that guarantees their integrity, authenticity and availability during the storage period. The retention period is seven years from the end of the calendar year during which the accounting period ended.

B2G e-invoicing in Sweden

E-invoicing in public procurement has been mandatory in Sweden since 2019, obligating suppliers and their public contractors to exchange electronic invoices.
Unlike many other countries that have implemented e-invoicing, Sweden does not have a central platform for transmitting invoices electronically.

Sweden considers Peppol its preferred solution for public sector e-invoicing. Peppol BIS Billing 3 is the nation’s standard e-invoicing format, meaning it wholly complies with the European standard. It requires public sector entities to be registered in Peppol so they can receive e-invoices from suppliers.

There are other formats in use – like ESAP 6 and Svefaktura – but Sweden’s Peppol Authority, the Agency for Digital Government (Digg), actively encourages the use of Peppol BIS Billing 3.0 and is phasing out the legacy formats.

The use of Peppol in Sweden

Sweden is one of the many European countries that complies with Peppol’s framework and standards. The country’s Peppol authority, the Agency for Digital Government (Digg), is focused on utilizing the framework to assist with the adoption of e-invoicing, e-procurement and standardized infrastructure for cross-border trade.

Some of the Peppol specifications used in Sweden in are:

  • Peppol Network
  • E-invoicing
  • E-ordering
  • E-catalogue

Find out more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Sweden

Here are the key dates in Sweden’s electronic invoicing journey.

  • 11 November 2003 – First act on electronic exchange of information by government agencies
  • 1 April 2019: The act for B2G transactions enters into force, mandating suppliers of public entities to send electronic invoices
  • 1 December 2019: All public sector entities must be registered in PeppolFebruary 2023: Swedish government agencies submit a formal request to the government to investigate the adoption of mandatory e-invoicing for B2B transactions
  • 1 July, 2030: Swedish VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Setting up e-invoicing in Sweden with Sovos

While e-invoicing has been common in Sweden since 2008, it’s still growing in popularity and adoption around the world. As more mandates enter into force, compliance becomes more complicated for international organisations.

The global rise of electronic invoicing is paired with its fragmented nature; countries have their own rules and preferences. Choosing a single vendor for compliance everywhere you do business is key.

Reclaim time and free your mind by allowing Sovos to care about compliance for you.

Get in touch with us

FAQ

Public sector entities and their suppliers are required to exchange electronic invoices (B2G). E-invoicing for other transactions is voluntary.
While there are multiple e-invoicing formats in use, Sweden’s Digital Government Agency recommends the use of Peppol BIS Billing 3.0.
Digg recommends that Peppol participants use their company registration number. In some specific cases, GLN could also be an option.

Related resources

E-invoicing Guide

Sovos’ definitive guide to the global rise of e-invoicing.
Learn more

E-Invoicing Developments in Northern Europe

Find out the latest moves in Sweden, Finland and more.
Read here

Netherlands E-invoicing

The Netherlands’ e-invoicing journey started in 2019 when all public authorities were obligated to receive electronic invoices from their suppliers. It is estimated that roughly 1.6 million invoices are exchanged annually with the government.

Even though e-invoicing in business relations is still not mandatory, there are considerations to keep in mind when implementing e-invoicing between businesses voluntarily.

This page provides an overview of e-invoicing in The Netherlands, from its start to the current day. Be sure to bookmark the page to keep updated with future updates.

Table of contents

1. Key considerations for B2B e-invoicing in the Netherlands​

2. Characteristics of B2G electronic invoicing in the Netherlands

3. Common data formats used in the Netherlands

4. Timeline of e-invoicing adoption in the Netherlands

5. Penalties: What happens if I don’t comply with e-invoicing in the Netherlands?

6. Setting up e-invoicing in the Netherlands with Sovos

7. FAQ

8. Additional resources

Key considerations for B2B e-invoicing in the Netherlands

Many businesses in The Netherlands voluntarily opt-in for e-invoicing in their business relations, unlocking the benefits of digitisation.

Key considerations companies need to be aware of when implementing e-invoicing in the country include:

  • Obtaining the consent of the buyer to send an electronic invoice.
  • Ensuring integrity and authenticity – any means are accepted, from internal process controls up to digitally signing the e-invoices.
  • The retention period for electronic invoices is seven years. The e-invoices must be archived in such a way as to guarantee their integrity, authenticity and availability during the retention period.

Characteristics of B2G electronic invoicing in the Netherlands

Since 2020, suppliers of central Dutch authorities have been obliged to submit e-invoices to their public contractors. The Netherlands has implemented the Peppol interoperability network to facilitate the exchange of e-invoices with governmental bodies.

The mandatory identifier that is used to route e-invoices to the central government organisations is the OIN number (Organisatie-identificatienummer).

There are three methods of submitting e-invoices:

  • Via Accounting Software, connected to Peppol.
  • Through e-invoicing service providers access points of Peppol.
  • Using the designated government Supplier Portal.

Common data formats used in the Netherlands

E-invoices in the Netherlands can be sent and received in several formats, including:

  1. SI-UBL 2.0 – The UBL implementation of NLCIUS, addressing local Dutch requirements in e-invoicing to government and businesses. It is based on the European Standard EN 16931, and it is the preferred Dutch format.
  2. Peppol BIS 3.0 – The interoperability format in the Peppol network. Based on the European Standard EN 16931.
  3. Other industry formats used within the country – UBL-OHLN, 4.5. SETU (HR – XML), etc.

Timeline of e-invoicing adoption in the Netherlands

Here are the key dates in the Netherlands’ e-invoicing journey.

  • 1 July 2016: The Dutch government transposes Directive 2014/55/EU into national law
  • 18 April 2019: The deadline for government suppliers to implement B2G e-invoicing
  • 1 October 2020: The Dutch Peppol Authority (NPa or Nederlandse Peppolautoriteit) becomes a governmental body and oversees the Peppol network within the country.
  • 1 July, 2030: Dutch VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Penalties: What happens if I don’t comply with e-invoicing in the Netherlands?

Taxpayers should expect to receive fines for failing to meet invoicing requirements in The Netherlands.

While sending electronic invoices for B2B transactions is not mandated, it is required for private businesses that supply the Dutch central government. Failure to comply with the rules could result in a financial penalty.

Setting up e-invoicing in the Netherlands with Sovos​

E-invoicing is on the rise globally, especially in Europe, where the EU’s ViDA initiative is imminently arriving.

While electronic invoicing is a worldwide trend, it is fragmented and requires a nuanced approach wherever you do business. It’s important to choose a single vendor for compliance, simplifying your obligations.

Sovos is your ideal tax compliance partner. Let us handle your e-invoicing so you can focus on what matters: growing your business.

Complete the form below to speak with one of our e-invoicing experts

FAQ

The Netherlands mandates that invoices to the Dutch central government must be transmitted electronically. It is currently not enforced for transactions between private businesses.

In B2B e-invoicing, the buyer’s consent is required. It can be tacit, meaning that the buyer can process the e-invoice or pay it.

The Peppol network is used as a framework in the B2G e-invoicing process. In late 2023, the country joined a pilot program organised by the European Commission on the exchange of e-invoices between businesses in The Netherlands and Singapore.

Additional resources

Netherlands IPT

Insurance Premium Tax in the Netherlands can be complex.
Learn more

E-invoicing Guide

Our ultimate free guide to the rise of electronic invoicing.
Read here

ViDA: Your Guide

VAT in the Digital Age will digitise VAT across Europe.
Learn more

Switzerland E-invoicing

Switzerland is on its e-invoicing journey, having mandated its use for transactions between suppliers and federal government entities since 2016.

That said, electronic invoicing is voluntary for B2B and B2C transactions, though there are different countrywide digitization initiatives by businesses. Bookmark this page to stay on top of what’s to come from Switzerland’s tax authority.

Table of contents

1. How does B2G e-invoicing work in Switzerland?

2. How does B2B e-invoicing work in Switzerland?

3. Considerations for handling B2B e-invoices in Switzerland

4. Format of electronic invoices and documents in Switzerland

5. Timeline of e-invoicing adoption in Switzerland

6. Setting up e-invoicing in Switzerland with Sovos

7. FAQ

8. Additional resources

How does B2G e-invoicing work in Switzerland?

Switzerland currently requires suppliers to issue electronic invoices when contracting with federal administrations, if the contract’s value exceeds CHF 5,000 (approx. EUR 5,200).

There are two main e-invoicing channels made available to businesses for submitting e-invoices to federal administrations:

  • Solution via ERP or Service provider
  • Submission of readable PDF via email

How does B2B e-invoicing work in Switzerland?

Private businesses can choose to issue electronic invoices voluntarily. A few initiatives, such as the QR Bill, encourage businesses to adopt electronic invoicing.

Since June 2020, QR bills replaced the payment slips. The QR bill embeds a Swiss QR code, that contains all relevant information for automated payment in structured form.

The QR code is compatible with e-invoices by complementing the data set with QR reference and QR IBAN in the Payment reference number and IBAN Number fields, respectively.

Considerations for handling B2B e-invoices in Switzerland

  • Integrity and authenticity: All data relevant to VAT must be ensured in terms of integrity, authenticity, and inalterability. The Federal Act on Electronic Signatures, ZertES, regulates electronic signatures.
  • Retention and archiving: Invoices must be stored in such way to guarantee their integrity, authenticity and availability during the storage period. Electronic signatures are explicitly mentioned as an example. The retention period is 10 years after end of accounting year.
  • Buyer consent: This is needed for the legal exchange of electronic invoices.

Format of electronic invoices and documents in Switzerland

While Switzerland does not mandate a specific invoice format, swissDIGIN is the recommended e-invoicing format. Other accepted formats include:

  • Cross-Industry XML Transaction Standards (UBL 2.0, CII XML 2.0)
  • Hybrid format (ZUGFeRD, Factur-X)

Timeline of e-invoicing adoption in Switzerland

Here are the key dates in the country’s electronic invoicing journey so far.

  • 1 January 2016: B2G transactions now require the issuance of an e-invoice.
  • 1 October 2022: The QR Bill replaces the previously used payment slips. All payment orders based on payment slips were discontinued.

FAQ

Only transactions from suppliers to the Swiss government are mandated to be invoiced electronically. B2B e-invoicing is currently voluntary in Switzerland.

With the EU’s ViDA initiative close to being enforced, electronic invoices are planned to become mandatory for B2B transactions across Europe—including Switzerland—from January 2026.

Taxpayers must ensure the integrity of the content and authenticity of the origin of e-invoices. The most common method to meet these requirements is to apply an e-signature.

The primary benefit of adopting e-invoicing is complying with Switzerland’s mandate for B2G transactions.

It provides other business benefits, including reducing paper usage and waste, saving costs and manual labour associated with processing, reducing errors by eliminating manual input and enabling integration possibilities for operational efficiency.

Setting up e-invoicing in Switzerland with Sovos

E-invoicing isn’t just growing in popularity in Switzerland, it’s on a global rise. As electronic invoicing continues to become mandated, compliance becomes more difficult and as important as ever.

E-invoicing may be a global trend, but it’s fragmented in nature. Countries have their own rules and regulations. That’s why it’s imperative that you choose a single vendor for compliance. Sovos is the solution.

Instead of spending your time ensuring compliance everywhere you do business, let Sovos do the heavy lifting so you can focus on what matters.

Get in touch with us

Additional resources

VAT in the Digital Age

This EU initiative’s impending arrival will affect Switzerland.
Learn more

E-invoicing Guide

Your definitive guide to e-invoicing trends and technology.
Read here

Mexico VAT Compliance: An Overview for Businesses

VAT compliance in Mexico requires in-depth knowledge of the country’s rules and future plans. It can take a lot of work to stay on top of your obligations should you do business there.

This page is your ideal overview of your VAT requirements. Be sure to bookmark the page to stay on what’s to come, too.

Table of contents

1. General VAT information for Mexico

2. VAT rules in Mexico

  • Mexico e-invoicing

3. Requirements to register for VAT in Mexico

4. Invoicing requirements in Mexico

5. Penalties for non-compliance with VAT in Mexico

6. Solutions for VAT compliance in Mexico

7. FAQ

8. Additional resources

General VAT information for Peru

Periodic VAT return17th day of the month following the end of the tax period
VAT rates16
8%
0% and Exempt

VAT rules in Mexico

For many taxpayers in Mexico, meeting their tax obligations often takes more than keeping up with VAT. Here are several mandates you may need to pay attention to.

Mexico e-invoicing

Mexico was quite an early adopter of e-invoicing, replacing its CFD with an electronic invoice scheme in 2011. E-invoices are required for both B2B and B2G transactions.

There are processes taxpayers must follow when electronically issuing invoices. The country’s tax authorities require e-invoices to meet specifications in the Miscellaneous Tax Resolution, and both the content and format must be validated.

Learn more about e-invoicing in Mexico.

Requirements to register for VAT in Mexico

There is no VAT threshold in Mexico, meaning any business that plans to perform taxable activities in the country must register for VAT with the national tax authorities.

Foreign entities without residence in Mexico must also register in the RFC for VAT purposes. Domestic entities must apply for a VAT number in Mexico’s Federal Taxpayers Registry of the Tax Administration Service.

Once registered, taxpayers must file and pay VAT returns electronically by the 17th of the month following the tax period. Failure to do so may result in penalties.

Invoicing requirements in Mexico

Taxpayers must follow a stringent set of rules to meet Mexico’s e-invoicing regime, such as:

  • The generated XML file must comply with Miscellaneous Tax Resolution specifications in both format and syntax
  • E-invoices must be validated by the PCCFDI
  • E-invoices must be securely stored for five years
  • They must be issued for both B2B and B2G transactions
  • They must include specific information for the buyer, seller and goods/services traded

Penalties for non-compliance with VAT in Mexico

Failure to comply with Mexico’s tax rules may result in penalties. For example, if an organisation does not register for VAT or is late doing so, it may be fined up to $500 USD.

For non-compliance regarding payments, including late VAT return filings or payments, taxpayers may receive a fine of $650-$1,400 USD. As well as the fines for the above examples, the taxpayer could be sanctioned with a fine for failure to pay the tax of 20-75% of the omitted tax.

FAQ

The standard VAT rate in Mexico is 16%, though there is also a reduced rate of 8% and a 0% rate. Some goods and services are also exempt.

There are plenty of items and services that are exempt from VAT in Mexico, including:

  • Lottery and gambling tickets
  • Books, newspapers and magazines
  • Goods produced by charitable organisations
  • Personal property used and not sold by businesses
  • Gold ingots with a purity of at least 99% which are sold retail to the public
  • Fees derived from mortgage loans
  • Educational services
  • Public land transport of people
  • Medical services
  • Hospital services

In Mexico, legal entities or companies withhold a percentage of VAT when they make payments for concepts such as professional services, leasing or operations with taxpayers who are not registered in the Federal Taxpayers Registry (RFC).

Digital platforms that operate as intermediaries, even if they are residents abroad, also withhold VAT from the user who sells products or services through such platforms.

Yes, non-residents with tourist status in Mexico may be able to recover VAT. This is dependent on them having the relevant tax receipts and proof that the relevant goods actually left Mexico.

Mexico requires foreign organisations that wish to do business in the country to register with its tax authorities. This registration must be done through a legal representative, who must provide a domicile in the country for the purposes of notification and monitoring of compliance with tax obligations.

There is no VAT threshold in Mexico, meaning any business that is looking to perform taxable actions in the country must register for VAT in the country.

VAT is payable, generally at a standard rate of 16%, when products and services are sold – though it also applies to lease payments and product and service imports.

VAT returns must be submitted on a monthly basis, namely by the 17th day of the month following the period end. Any tax that is due must be paid by that date, too.

Solutions for VAT compliance in Mexico

Meeting your tax obligations in Mexico may seem complicated. Multiple mandates are in play for many taxpayers, and rules change over time. It can all be simple when you choose Sovos as your compliance partner.

Combining leading solutions with unparalleled regulatory expertise, Sovos’ software and team act as extensions of your own organisation to ensure you are compliant – both in the present and the future. Speak with us today to get started.

Speak to our experts today to start a new chapter in your compliance journey.

Additional resources

E-invoicing in Mexico

Learn about your electronic invoicing obligations.
Read here

Mexico’s Carta Porte Supplement

Ensuring the traceability of products moved within the country.
Learn more

Sovos Compliance Cloud

The industry’s only complete platform for tax compliance.
Start today

Belgium e-invoicing

Belgium is on its way to enforcing electronic invoicing for B2B transactions, having already introduced it for governmental transactions since 2024. It’s important to stay in the know with the country’s upcoming invoicing changes.

This page serves as your overview of Belgium e-invoicing, providing the must-know information for tax compliance. Be sure to bookmark the page to be ahead of regulatory updates.

Table of contents

1. At a glance: E-invoicing in Belgium

2. Timeline: e-invoicing adoption in Belgium

3. Format of an e-invoice in Belgium

4. B2B e-invoicing in Belgium

5. Peppol e-invoicing

6. FAQ

7. Related resources

At a glance: E-invoicing in Belgium

While electronic invoicing is already enforced for taxpayers selling to government entities, Belgium is still progressing towards implementing its B2B e-invoicing legislation.

In October 2023, Belgium submitted a request to the European Commission for a derogation from the EU VAT Directive, seeking authorisation to implement mandatory electronic invoicing for transactions between private businesses.

While awaiting the decision, the Belgian government has enacted legislation amending the VAT Act to establish an electronic invoicing obligation starting in January 2026.

No specific transmission method or invoice format is mandated for e-invoice exchange. However, the Belgian authorities recommend Peppol as the default exchange method.

Belgium’s endorsement of the Peppol framework and network as the default national system is a notable element of its e-invoicing operation. Peppol-BIS is the nation’s standard e-invoicing format, and issuers of electronic invoices must use the Peppol network. Belgium is one of many countries, especially within Europe, that have utilised this approach.

Timeline: e-invoicing adoption in Belgium

Follow the development of Belgium e-invoicing:

  • October 2021: Federal government reveals consideration towards gradually implementing B2B e-invoicing
  • 9 March 2022: Royal Decree establishes requirements for e-invoicing in the public sector
  • March 2024: Companies that supply goods and/or services to government and public entities must issue electronic invoices
  • January 2024: The Finance and Budget committee approves the draft law on B2B e-invoicing, leaving only the Chamber of Representatives to approve its implementation
  • February 2024: Belgian parliament approves the implementation of a national e-invoicing mandate
  • 1 January 2026: Belgium’s e-invoicing comes into effect, meaning every Belgian taxpayer must issue and receive e-invoices
  • 2028: It is expected that Belgium will introduce a complementary reporting requirement alongside the existing B2B e-invoicing mandate, transitioning from a 4-corner to a 5-corner e-invoicing model. Integration of cash register, payment and e-invoicing systems is also expected.
  • 1 July, 2030: Belgian VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Format of an e-invoice in Belgium

The default format of an e-invoice in Belgium is Peppol-BIS, although other formats may be allowed should they:

  1. Comply with European Standard EN 16931
  2. Be agreed upon by all parties in a transaction

This is the most common format in the Peppol network, and it requires specific information like:

  • Buyer reference/reference to the purchase order
  • Product or service name and quantity
  • Price details
  • VAT details

B2B e-invoicing in Belgium

Belgium plans to implement an e-invoicing mandate on 1 January 2026.
According to the mandate, established VAT-registered entities must issue and receive electronic invoices in a structured format compliant with the European standard EN 16931.

According to the mandate, established VAT-registered entities must issue and receive electronic invoices in a structured format compliant with the European standard EN 16931. Non-established VAT-registered entities are also included in the scope of the mandate; however, they are only required to receive electronic invoices, not to issue them.

The model will initially only be between buyers and sellers, not including any CTC (Continuous Transaction Controls) elements. This means that the country’s tax administration will not serve as a central platform or have access to invoice data in real or near real-time for the foreseeable future.

While Peppol is often used to facilitate the electronic transfer of invoices, Belgium also plans to use this framework for B2B e-invoicing.

FAQ

E-invoicing is required for B2G transactions in Belgium, and B2B transactions will also require the issuance of electronic invoices from 1 January 2026.

From 2028, Belgium will also introduce an additional e-reporting requirement.

No, the Belgian tax authorities have clarified on their website that it is not compulsory to send structured electronic invoices for taxpayers not established in Belgium (i.e., without a permanent establishment).

Yes, certain entities are exempt from the mandate, including:

  • Taxpayers under the special flat-rate scheme
  • Bankrupt taxpayers
  • Businesses exclusively conducting VAT-exempt transactions
  • Taxpayers not established in Belgium (i.e. without a permanent establishment)

No, B2C transactions are currently out of the scope of the Belgian e-invoicing mandate.

Invoices in Belgium must include specific information such as:

  • Issuance date & transaction date
  • VAT details (VAT number, VAT rate(s), total VAT amount)
  • Supplier and buyer details
  • Description and quantities of goods and/or services provided
  • Unit prices (if applicable)
  • Total gross amount

Peppol-BIS is the standard e-invoicing format in Belgium, but other formats can be used – as long as there is a mutual agreement between the parties and the format meets European Standard EN 16931.

Peppol e-invoicing

Belgium has chosen Peppol as its default e-invoicing framework, standard and format.

Peppol was launched in 2008 in an effort to standardise public procurement in governments across the EU. It was formed as a framework that enables cross-border electronic procurement and invoices to be sent to customers.

It standardises how information is structured and exchanged to unify business all over the European Union – and, today, beyond the EU. Malaysia and Singapore are two non-European countries to have embraced Peppol, for example.

Find out more about Peppol e-invoicing.

Get in touch with us

Related resources

What is Peppol?

Learn about Belgium’s chosen e-invoicing network and standard.
Read here

E-invoicing Guide

Sovos’ ultimate overview of the rise of electronic invoicing.
Learn more

New Zealand E-invoicing

New Zealand began its e-invoicing journey in 2018 through a joint venture with Australia. While it’s far behind many other countries in adopting electronic invoicing, there are rules and requirements taxpayers must be aware of.

Be sure to bookmark this page to stay on top of future developments.

Table of contents

1. New Zealand e-invoicing requirements

2. Format of electronic invoices in New Zealand

3. Timeline of e-invoicing adoption in New Zealand

4. Peppol e-invoicing in New Zealand

5. FAQ

6. Additional resources

E-invoicing requirements New Zealand

Currently, only central government agencies in New Zealand are required to be able to receive electronic invoices. This has been enforced since 1 March 2022.

There are no published plans to make e-invoicing obligatory for either B2B or B2G transactions, though—alongside Australia—New Zealand is actively promoting the adoption of e-invoicing. This may eventually lead to a mandate.

By July 2026 the government aims to receive e-invoices for 90% of B2G transactions.

Electronic invoices must be securely archived for at least seven years and formatted according to the PINT A-NZ specification.

Format of electronic invoices in New Zealand

Up until 15 November 2024, New Zealand utilised the A-NZ Peppol BIS 3.0 specification for e-invoices – a specification that was in place since 2018. Now though, it uses PINT A-NZ – a specification mandated by both Australia and New Zealand.

The main changes included:

  • New identifier values
  • Refined business rules
  • Clear publication of the specification

Ensure your e-invoices meet the latest standards – read the full A-NZ PINT guidelines.

Timeline of e-invoicing adoption in New Zealand

While New Zealand started working with Australia on its e-invoicing approach in 2018, it established its own Peppol Authority.

The Ministry of Business, Innovation and Employment (MBIE) is the Peppol Authority in New Zealand. The MBIE is the nation’s economic development agency.

New Zealand utilises Peppol’s framework to enable electronic invoicing throughout the country. This includes adopting a four-corner model, abiding by transport infrastructure agreements (TIA) and using Peppol’s document specifications.

Discover how to implement Peppol e-invoicing in your business.

FAQ

E-invoicing, short for electronic invoicing, is the exchange of transaction data between electronic accounting systems. New Zealand has been developing its e-invoicing rules and regulations since 2018.

No, e-invoicing is not mandatory in New Zealand. Only central government agencies are required to be able to receive e-invoices.

As e-invoicing is not mandated in New Zealand, there are no penalties. That said, central government agencies must be able to receive electronic invoices.

Peppol e-invoicing in New Zealand

While New Zealand started working with Australia on its e-invoicing approach in 2018, it established its own Peppol Authority.

The Ministry of Business, Innovation and Employment (MBIE) is the Peppol Authority in New Zealand. The MBIE is the nation’s economic development agency.

New Zealand utilises Peppol’s framework to enable electronic invoicing throughout the country. This includes adopting a four-corner model, abiding by transport infrastructure agreements (TIA) and using Peppol’s document specifications.

Discover how to implement Peppol e-invoicing in your business.

Get in touch with us

Additional resources

What is Peppol?

Learn why Peppol’s framework is key to e-invoicing success in New Zealand.
Learn more

E-invoicing Guide

Expand your knowledge with our complete guide to e-invoicing.
Start here

Australia E-invoicing

Learn how Australia and New Zealand are collaborating to shape e-invoicing standards.
Find out how
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