No, there is not an e-invoicing mandate in Monaco—nor has the nation announced intentions to implement electronic invoices on a compulsory basis. Businesses can voluntarily issue e-invoices if they obtain the buyer’s approval first.

Yes, businesses can issue invoices electronically in Monaco. There is no mandate for the transmission of e-invoices, but sellers can do so voluntarily if the buyer’s consent is obtained.

As a general rule, businesses established in Monaco will not have to issue e-invoices or e-report transactions to the French Tax administration as, for the purposes of the e-invoicing mandate, Monaco will be considered a foreign country.

However, Monaco-based entities who have a SIREN number are considered established and, therefore, under the scope of the e-invoicing mandate.

No, there is no mandate for businesses to issue electronic invoices in Montenegro.

Montenegro announced intentions to enable and enforce e-invoicing for both B2B and B2G transactions in October 2023. As part of an agreement with Serbia that would see Montenegro license its e-invoicing platform, the country revealed that it was exploring mandates for the electronic transmission of invoices.

There is currently no public timeline for such obligations to come into effect.

E-invoicing with CTC reporting becomes mandatory for VAT-registered businesses and non-VAT-registered businesses that receive e-invoices on 1 January 2026, and for non-VAT-registered businesses that issue e-invoices from 1 January 2027 under the Fiscalization 2.0 framework.

Fiscalization 2.0 is Croatia’s comprehensive digital tax system, combining mandatory e-invoicing with Continuous Transaction Controls (CTC). It requires real-time reporting of fiscal data from both issued and received invoices, plus additional e-reporting of events like payments and rejections. The system aims to digitise tax compliance, increase transparency, and reduce administrative burdens.

Croatia implements a combined CTC e-reporting and decentralised e-invoicing system requiring real-time fiscal reporting to tax authorities and exchange of e-invoices via certified service providers. This corner-5 model is similar to other countries that have implemented or are in the process of implementing this CTC model, such as France, Greece and Slovakia and aims to align with ViDA.

Croatia’s system uses components with similar functions to Peppol (Access Points, metadata services, AS4 protocol), however, it operates under its own certification processes and requirements. The Peppol network may be used as an alternative method of exchanging e-invoices, provided that it ensures the integrity and authenticity of the e-invoice.

The Croatian mandate through its Fiscalization 2.0 system directly implements ViDA’s central concept of digital real-time reporting based on e-invoicing. Starting with a national application of a real-time transaction-based e-reporting system, the country is building infrastructure that sets the foundation for the transition to a new reporting system for intra-EU trade in the digital age.

No, there is no mandate for B2G or B2G e-invoicing in Liechtenstein. The only rule governing electronic invoicing in the country pertains to public procurement, where public authorities must be able to receive and process European Standard-compliant e-invoices for contracts exceeding a specific value threshold.

Public authorities in Liechtenstein are required to be able to receive and process electronic invoices under two conditions:

1. The e-invoices comply with the European Standard for e-invoicing (EN 16931)
2. The e-invoice is for a transaction that exceeds the country’s specified value threshold in its national Public Procurement Act of November 2017.

Currently, there is no mandate for e-invoicing in Liechtenstein across B2B, B2G and B2C transactions.

The nation established a legal framework for e-invoicing in 2017, specifically pertaining to transactions in public procurement (B2G).

The Ministry of General Government Affairs and Finance is the specific governmental department that is responsible for overseeing and implementing e-invoicing regulations in Liechtenstein. That said, it has not yet introduced any electronic invoicing mandates, platforms or standards.

E-invoices sent in public procurement must comply with the European Standard (EN 16931), but Liechtenstein’s Ministry of Finance has designated no specific format for these documents.

E-invoices for public contracts must be sent to the Liechtenstein national administration in XML format.

The standard VAT rate in Chile is 19%, though there are exemptions for certain products and services.

Goods and services that are exempt from VAT in Chile include:

• Education
• Freight services
• Real estate with limitations
• Sports and cultural events
• Used vehicles (namely cars and lorries)
• When goods are exported

VAT may be withheld by the Withholding Agents designated by the SII from taxpayers subject to withholding, mainly for non-compliance with their tax obligations.

Exporters that are exempt from VAT, on sales made abroad, can recover the VAT on purchases – either by requesting a refund the following month, or via a special mechanism that involves the acquisition of fixed assets.

No, non-residents (foreign companies not established in the country) cannot recover VAT in Chile.

Yes, foreign companies looking to register for tax in Chile need to appoint a fiscal representative this is established in the country.

In Chile, VAT is typically due when goods or services are sold and supplied.

The deadline for filing Form 29 is the twelfth day of the month following the tax period you wish to declare.

In Chile, all natural or legal persons subject to taxes must be registered in the Single Tax Roll (RUT).  This number is a numerical series that identifies people and allows them to be part of Chile’s economic activity and make use of various services.

Since July 2017, Lithuania has mandated the issuing and receiving of e-invoices for B2G transactions. However, there is no mandate for B2B transactions.

E-invoicing has been mandatory for B2G transactions since 1 January 2025. It is currently not obligatory for B2B e-invoices, though a mandate is planned to come into effect on 1 January 2028.

No, there are no mandates for using e-invoices in Cyprus for B2B and B2G transactions. That said, central and sub-central public sector bodies are required to be able to receive and process electronic invoices should suppliers choose to issue invoices electronically.

ARIADNI is Cyprus’ national Government Gateway Portal that facilitates the voluntary transmission of electronic invoices.

No, there are no mandates for electronic invoicing in Malta. Central government authorities are required to be able to receive and process EU-compliant e-invoices, though, should the supplier choose to issue them.

No, e-invoicing is not mandatory in Andorra for B2B and B2G transactions. However, suppliers can opt to issue invoices to public bodies electronically, and the authorities must be able to receive and process the electronic documents.

There are no plans announced for an e-invoicing mandate in Andorra.

E-invoicing has been mandatory for B2G transactions in Slovenia since 2015. It will become mandatory for B2B transactions from 1 January 2027.

Once e-invoices are mandated for B2B transactions in 2027, electronic invoices must be formatted as e-SLOG, the European Standard, or other approved formats. This obligation will cover cross-border transactions, requiring businesses to issue e-invoices for exports and imports.

The proposed obligation will also require issuers and recipients to forward e-invoices in the e-SLOG format to the tax authorities within eight days of issuance.

For B2G e-invoicing in Slovenia, which is mandatory, e-invoices must be processed through the Public Payments Administration (PPA) system. Slovenia has a national e-invoicing format, e-SLOG, which was updated to align with the European e-invoicing standard EN 16931.

A national registry of electronic invoicing recipients provides transparency into exchanges, and the PPA incorporates eDelivery standards to ensure interoperability with European networks.

Electronic invoicing is mandatory for B2G and B2G transactions in Belarus, facilitated by the government’s dedicated e-invoicing system.

Yes, the format of electronic invoices must be approved by the Ministry of Taxes and Dues of the Republic of Belarus.

Yes. E-invoicing has been mandatory for the public sector since March 2017. As of 1 July 2019, it has been compulsory for all suppliers to issue e-invoices for B2G transactions.

No. There is no general obligation requiring taxpayers to issue e-invoices in B2B transactions. However, since 1 July 2025, the buyer’s right to request an electronic invoice from the supplier has been effective.

Yes. However, the buyer’s consent is needed if the supplier wishes to issue an e-invoice.

On the other hand, since 1 July 2025, if the buyer wishes to receive an e-invoice, they are allowed to demand it from the supplier—as long as the buyer is designated as an e-invoice recipient in the Estonian Commercial Register.

The method of e-invoice exchange is not regulated, allowing the terms of invoice exchange to be agreed upon between the parties.

No specific format is required for e-invoicing in Estonia.

However, since 1 July 2025, if a buyer requests an e-invoice from the supplier—and no specific format has been agreed upon—the European e-invoice standard (EU EN16931) will be used by default.

E-invoicing is mandatory for B2G transactions in Portugal, but it is voluntary for B2B. Buyer acceptance is required before e-invoices are issued.

e-Fatura is the online portal of the Portuguese Tax and Customs Authority (AT) that collects and stores invoice data reported through certified billing software. Taxpayers should monitor e-Fatura as it enables tax deduction claims and makes tax filing simpler.

The use of certified billing software is mandatory for the creation of all types of invoices (paper or electronic); this is understood to be the taxpayer’s ERP system.

Since 2021, non-resident companies with a Portuguese VAT registration have also become obligated to issue invoices and other fiscally relevant documents via certified billing software.

Since 1 January 2023, all invoices and fiscally relevant documents must include both a QR code and a unique ID number (ATCUD).

The unique document code (ATCUD) allows a document to be uniquely identified, regardless of its issuer, document type, or series used.

E-invoices must be issued electronically in the CIUS-PT format and transmitted to the public administration through approved channels.

Yes. In Portugal, billing SAF-T has monthly submission requirements and must be completed with the normal VAT return by the 5th day of the month following the reporting period. The Billing SAF-T may be submitted via the e-Fatura portal or web services.

The obligatory submission deadline for the accounting SAF-T file was postponed to 2027 pertaining to the financial year of 2026.

Public sector bodies must be able to receive and process e-invoices, and suppliers of goods to public sector bodies must issue e-invoices, meaning there is a B2G mandate in place. There is no mandate in place for B2B transactions.

Since 18 March 2023, all businesses, regardless of their size, must issue e-invoices for B2G transactions.

While there are some requirements for issuing e-invoices to particular government entities, there is no blanket mandate for B2G or B2B transactions in Austria.

The Bulgarian tax authorities do not mandate the issuance of electronic invoices in any way. However, governmental bodies must be able to receive and process e-invoices for public procurement contracts. This has been enforced since 1 November 2019.

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

Yes, electronic invoicing is permitted in Bulgaria. Suppliers can issue e-invoices as long as they obtain the buyer’s consent beforehand.