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.
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.
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.
These are the dates to know in the Czech Republic’s e-invoicing journey.
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.
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.
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.
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.
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.
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.
Learn the key dates in Hungary’s e-invoicing journey.
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.
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.
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.
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:
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:
Invoices must be retained for six years after the end of the accounting year.
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:
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.
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.
Here are the key dates in Finland’s e-invoicing journey:
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.
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.
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.
| Periodic VAT Return | Due 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 rates | 11% (standard) 12% (luxury goods and services) |
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:
Find out more about Indonesia E-invoicing.
Businesses must register for VAT if their annual turnover exceeds a specified threshold:
Small businesses whose annual turnover is below the specified threshold are not required to be registered for VAT. However, VAT registration is voluntary.
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.
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.
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.
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.
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:
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.
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).
Here are the key dates in Russia’s e-invoicing journey.
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:
Russian e-invoicing compliance requires adherence to specific technical standards:
Russia only mandates the issuance of electronic invoices for select goods that fall under the country’s traceability requirements. The applicable goods include:
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.
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.
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?
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:
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.
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.
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.
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.
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:
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.
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.
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.
Ecuador’s internal income service is the only entity that validates electronic vouchers in the country.
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
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.
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.
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.
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.
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.
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:
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.
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.
Follow Denmark’s e-invoicing journey with these key dates.
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.
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.
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.
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.
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.
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.
Here are the key dates in Norway’s e-invoicing journey.
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.
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.
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.
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:
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.
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.
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.
Here are the key dates:
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.
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.
The United Arab Emirates (UAE) introduced comprehensive e-invoicing legislation in 2025, with mandatory implementation set to begin in phases starting in January 2027.
While the mandate does not begin until 2027, businesses are strongly advised to start preparing for the enforcement of e-invoicing in the country now.
This page provides all the necessary information on UAE e-invoicing to ensure compliance.
B2B e-invoicing will become mandatory in the United Arab Emirates from January 2027, affecting businesses in phases.
Large businesses—those with annual turnover exceeding AED 50,000,000—will be required to utilise e-invoices from 1 January 2027. Small and medium businesses—those whose turnover does not pass the threshold—will come under the e-invoicing mandate from 1 July 2027.
Taxpayers in the UAE will be required to issue and receive electronic invoices through an Accredited Service Provider (ASP), which they must appoint early in the process, adhering to specific timelines set by the Ministry of Finance (MoF). 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).
B2G e-invoicing will become mandatory in the United Arab Emirates on 1 October 2027, though government entities must have appointed an Accredited Service Provider (ASP) by 31 March 2027.
E-invoices sent to the government will need to be in XML format. Data from these invoices will also be shared to the Federal Tax Authority.
The UAE electronic invoicing system adopts a Decentralised Continuous Transaction Control and Exchange (DCTCE) model based on the Peppol network infrastructure.
The 5-corner model ensures secure, standardised exchange of electronic invoices between trading partners while providing real-time visibility to tax authorities.
The e-invoice exchange process involves these steps:
Learn more about Peppol e-invoicing.
Here are the key milestones to be aware of for e-invoicing in the United Arab Emirates.
Like many other countries on their e-invoicing journey, change is coming to the United Arab Emirates. Are you prepared for mandatory e-invoicing?
Sovos can help, both in the UAE and everywhere else you do business—a single partner for all your tax compliance needs. Let’s talk!
Electronic invoicing will become mandatory in the UAE through a phased implementation beginning 1 January 2027. The mandate will be implemented based on annual revenue thresholds.
Yes. From 1 July 2026, any business may voluntarily implement the Electronic Invoicing System. Early adopters must comply with all technical requirements and work with an Accredited Service Provider.
Once Service Providers complete all accreditation requirements, including testing with Peppol and the FTA’s EmaraTax system, they will be listed as Accredited Service Providers on both the Ministry of Finance and Federal Tax Authority websites.
Both the seller and buyer must be onboarded with an Accredited Service Provider to issue and receive e-invoices through the Peppol network.
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.
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.
SAF-T’s implementation in Bulgaria begins in January 2026. There will be three mandated SAF-T reports, all with different reporting cadences.
Here are the key dates in Bulgaria’s SAF-T plans.
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.
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.
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:
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.
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:
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.
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:
Find out more about Peppol e-invoicing.
Here are the key dates in Sweden’s electronic invoicing journey.
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.
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.
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?
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:
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:
E-invoices in the Netherlands can be sent and received in several formats, including:
Here are the key dates in the Netherlands’ e-invoicing journey.
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.
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.
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.
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.
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
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:
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.
While Switzerland does not mandate a specific invoice format, swissDIGIN is the recommended e-invoicing format. Other accepted formats include:
Here are the key dates in the country’s electronic invoicing journey so far.
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.
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.
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.
| Periodic VAT return | 17th day of the month following the end of the tax period |
| VAT rates | 16 8% 0% and Exempt |
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 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.
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.
Taxpayers must follow a stringent set of rules to meet Mexico’s e-invoicing regime, such as:
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.
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:
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.
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.
Belgium is gearing up to mandate e-invoicing for B2B transactions, having already introduced it for governmental transactions in 2024. It’s important to stay in the know with the country’s 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.
Belgium will implement an electronic invoicing mandate for business-to-business transactions from 1 January 2026.
The model initially only involves 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.
However, there are plans to transition to a 5-corner e-invoicing model by 2028, which will introduce a complementary invoice data reporting requirement and move towards CTC elements with near real-time reporting obligations.
Belgium has selected Peppol as the mandatory default transmission network for the B2B e-invoicing system. Although there is some flexibility and invoices may be issued in other EN 16931-compliant formats (subsidiary standard) if the recipient explicitly agrees, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.
This choice positions Belgium’s e-invoicing infrastructure as ‘future-proof,’ seamlessly aligning with upcoming national and European digital reporting obligations, including the EU’s ViDA Directive by 2030.
Belgium requires the use of electronic invoices in government, mandating suppliers to public authorities to send invoices electronically. It introduced the mandate in 2024.
It began its B2G e-invoicing journey in 2017 when enforcing it regionally in Flanders; followed by mandates in Brussels in 2020 and Wallonia in 2022.
E-invoices in public procurement must meet the European Standard EN 16931, with the Mercurius platform serving as the nation’s hub for electronic invoicing—enabling both automated and manual invoice submission.
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 throughout the European Union—and, today, beyond the EU. Malaysia and Singapore, for example, are two non-European countries that have embraced Peppol.
Find out more about Peppol e-invoicing
Follow the development of Belgium e-invoicing:
E-invoicing is required for B2G transactions in Belgium, and it will also be obligatory for B2B transactions from 2026.
From 2028, Belgium will also introduce an additional e-reporting requirement.
No, the Belgian tax authorities have clarified that sending structured electronic invoices for taxpayers not established in Belgium (i.e., without a permanent establishment) is not compulsory.
Yes, certain entities are exempt from the mandate, including:
No, B2C transactions are currently out of the scope of the Belgian e-invoicing mandate.
Invoices in Belgium must include specific information, such as:
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.
However, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.
With Belgium mandating e-invoicing for B2G transactions and working towards the same for B2B, you must fulfil your obligations. This can be tough considering the evolving nature of these regulations and, for multinational organisations, the fact that every country is on its own unique e-invoicing journey.
Sovos can help, acting as your sole compliance partner for all tax matters everywhere you conduct business, including in Belgium. Let your compliance be our business so you can focus on growth.
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.
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.
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:
Ensure your e-invoices meet the latest standards – read the full A-NZ PINT guidelines.
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.
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.
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.
Australia is on its e-invoicing journey. It has slowly been rolling out electronic invoicing rules and requirements since 2018, when it launched a joint project with New Zealand.
Fast forward to the current day and the country has mandated government agencies to be able to receive e-invoices. While it is not planning on doing the same for B2B, there is a plan for businesses to be able to request electronic invoices.
This page has all you need to know about Australia e-invoicing. Bookmark it to stay in the know as things change.
Since 1 July 2022, only Australian government agencies covered must be able to receive e-invoices. The full list of the e-invoicing-enabled Australian government agencies is available here.
B2B e-Invoicing in Australia is currently optional. The Australian Department of Treasury (ATO) proposed introducing the Business E-Invoicing Right (BER) in 2021 and adopting the mandatory B2B e-invoicing using the Peppol format. The rollout for larger companies was planned to start in July 2023.
Based on communication from the ATO, the current government will not proceed with this rollout. Instead, it strongly encourages businesses of all sizes to engage with the concept of Peppol e-invoicing and pilot it on their own terms ahead of any potential mandate.
If taxpayers opt to issue e-invoices for B2B transactions, they must do so via Peppol’s four-corner model in the PINT A-NZ format.
Electronic invoices must be securely archived for at least five years and formatted in a specific way.
On 15 November 2024 it became mandatory to format electronic invoices as PINT A-NZ, following other non-EU countries (Japan, Singapore and Malaysia) in using Peppol’s international invoice specification.
PINT A-NZ is a joint specification between Australia and New Zealand, and it differs slightly from the previous A-NZ specification.
For specific information on how to format an e-invoice in Australia, read the A-NZ PINT specifications.
Australia’s journey to implementing e-invoicing has been short compared to many other countries. Here are the key dates:
Australia and New Zealand have separate Peppol Authorities, though they began working together in 2018 to jointly establish an approach to electronic invoicing.
After entering the ‘Australia and New Zealand Government Electronic Invoicing Arrangement’, the nations adopted the Peppol Interoperability Framework.
As a result, the Australian Taxation Office became the Australian Peppol Authority, and legislation was passed to allow the tax authority to implement e-invoicing.
It’s worth noting that the country’s tax authority does not have access to e-invoices transmitted between businesses. This approach differs from those seen in many other countries, primarily because e-invoicing is often seen as a means of closing the tax gap—meaning tax information is transmitted to national tax authorities in almost real time for transparency and validation.
Find out more about Peppol e-invoicing.
Australian government agencies are obligated to receive e-invoices. It is not obligatory for B2B transactions.
There are currently no public plans for the Australian government to mandate the issuance of electronic invoices for transactions between businesses.
