Based on the European Directive 2014/55/EU, Bulgaria has legislated the use of e-invoicing in public administrations to receive and process electronic invoices. However, it has yet to implement a mandate for sending invoices electronically.
When it comes to electronic invoicing, every country has its own rules and requirements. This is your ideal overview of Bulgaria e-invoicing.
E-invoicing is voluntary for business-to-business transactions in Bulgaria. Consent from the buyer must be obtained before the seller can issue an invoice electronically.
The following methods are accepted for ensuring the integrity and authenticity of electronic invoices:
Business Controls Audit Trail
Electronic Data Interchange (EDI) or Qualified Electronic Signature
Invoices must be stored in a way that guarantees their integrity, authenticity, and availability during the five-year required storage period.
B2G e-invoicing in Bulgaria
While governmental bodies must be able to accept and process e-invoices, their suppliers are not required to issue invoices electronically. That means there is no full B2G e-invoicing mandate in Bulgaria.
The Central Automated Information System for Electronic Public Procurement (CAIS EPP) is Bulgaria’s official e-invoicing platform for B2G transactions.
Timeline of e-invoicing adoption in Bulgaria
The key dates in Bulgaria’s e-invoicing efforts are as follows.
1 November 2019: Contracting authorities are required to accept and process e-invoices for public procurement contracts
2021: The National Revenue Agency consults with industry stakeholders about implementing an e-invoicing mandate
9 December 2024: The draft State Budget Act introduces mandatory SAF-T reporting requirements, starting from 2026
Setting up e-invoicing in Bulgaria with Sovos
invoices in other countries? We can help there, too.
Sovos serves as a single vendor for all tax and e-invoicing requirements, freeing up your time and providing peace of mind regarding compliance.
Turn your tax compliance challenge into a tax compliance advantage – contact our team of experts today.
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.
2025 will be a pivotal year for tax compliance, with governments accelerating e-invoicing mandates, SAF-T requirements and VAT reforms. In this Sovos webinar, Réka Hall, Senior VAT Consultant, will break down the latest updates — from Bulgaria’s SAF-T schema to new mandates across Europe, the Middle East and beyond. Gain clear, actionable guidance to stay compliant, avoid costly errors and future-proof your processes.
On 6th August, following multiple consultations throughout 2024 and 2025, the Polish government passed new legislation and updated schemas for its National e-Invoicing System (KSeF). The timeline and criteria for mandatory compliance have been clearly defined under the updated legislation of KSeF 2.0, meaning organisations may have as little as 6 months to prepare.
Your SAP S/4 Migration and ‘Always On’ VAT Compliance Are on a Collision Course – Here’s How to Manage
If you’re an SAP user and you want to better understand your options in moving to S/4 in relation to tax compliance, this story should help. Download it now.
Prepare for the SAP S/4 migration to ensure continued tax compliance
SAP users wanting to better understand their options when migrating to S/4 from a tax compliance perspective should read this e-book. Gain insight into the future of global tax, including paperless transactions, business networks and the advent of transaction-orientated indirect tax enforcement.
The e-book also provides examples that explain the options for moving to a new ERP software – an important decision spanning multiple business departments, such as tax, accounting, IT and revenue.
Simplify Your SAP S/4 VAT Migration - Start Reading
Download our e-book to understand:
What are the greenfield and brownfield S/4 migration options?
What has changed in global tax?
What other approaches exist for S/4 migration?
What are the criteria for a future-proof VAT compliance solution?
How can Sovos help?
SAP plans to discontinue support for ECC6 by 2025 and that deadline will loom closer and closer as the months pass by.
It is quite clear from market data that many companies will not be able to migrate to S/4 prior to the 2025 deadline – even 2025 will prove tight on time for many, and in some cases, companies will find this deadline near-impossible to make.
Furthermore, many SAP users are yet to automate procurement and customer interactions: a significantly large proportion of orders and invoices are still exchanged on paper, often using ample scanning and OCR software in accounts payable.
Tax digitization is a trend that continues to rise in importance, with tax authorities across the globe introducing e-invoicing and continuous transaction controls (CTCs) to close the VAT gap. Tax compliance requires processes to be updated to comply with these digital tax changes.
Legacy reporting processes, organizational structures and technologies that continue to directly interact with your ERP systems need to evolve. The transformation of indirect tax is becoming a reality: manual, decentralised or shared service centre-aided indirect tax reporting will become a peripheral activity while your organisation negotiates the transformation to ‘always-on’ compliance.
If these challenges sound familiar, our e-book is equipped to help you overcome them. Our expert team have distilled their knowledge into this easy-to-digest guide on a complex subject that is underpinned by an increasingly urgent deadline.
How Sovos can help
At Sovos our goal is to allow our SAP customers to switch to a single vendor they can entrust their data to. This seamless migration will simplify operations and ensure compliance with each country’s different periodic or continuous controls at any time.
In doing so, you decouple business and tax functionality so you can focus on the former to power your digital and finance transformation – important considerations in an increasingly digital world where widespread digitisation is the expected status quo rather than a purely innovative force.
Sovos provides certainty with a future-proof strategy for tackling compliance obligations across all markets as VAT regulations evolve toward continuous e-reporting and other continuous transaction controls requiring increasingly granular data.
Experience end-to-end handling with compliance peace of mind with Sovos.
Sovos is proud to be a Sponsor of the E-Invoicing Exchange Summit Europe 2025, taking place in Vienna from September 22–24. This premier event brings together global leaders and experts to explore the latest developments in legislative changes, tax reporting mandates and real-time e-invoicing requirements through government platforms.
We’re also thrilled to be hosting our own speaking session: What Happens After ViDA and CTC Implementations? The Evolution from Compliance to Continuous Audit.
Join Anna Nordén, Principal Regulatory Affairs and Stanislava Filcheva, Senior Regulatory Liaison Counsel, as they unpack the transformational impact of ViDA and global CTC frameworks. This session will explore:
The shift from periodic compliance to continuous, real-time dialogue with tax authorities
How businesses can move from reactive compliance to proactive, audit-ready operations
The CIAT matrix and the growing responsibilities across the value chain
Using tax data not just to comply, but to gain predictive insights and drive transformation
Why ViDA’s real-time reporting requirements are a catalyst for operational change
The future of tax goes beyond meeting compliance deadlines — it’s about leveraging real-time data, enabling cross-border transparency and turning tax into a strategic asset for digital transformation.
We can’t wait to connect in Vienna and drive this important conversation forward.
Austria Trend Hotel Savoyen Vienna, Lora Vukovarac Hrkic, Rennweg 16, 1030 Vienna, Austria
With the pilot phase of France’s e-invoicing reform fast approaching, we’re prepared to support businesses every step of the way. As a global provider of tax compliance solutions and a trusted technology partner, we’re ready to help companies navigate the upcoming transition with confidence.
Preparing for a Milestone Year
The French B2B e-invoicing reform is set to begin its pilot phase in February 2026, and we’re fully prepared to support companies during this critical stage.
With less than a year to go before the phased implementation of the mandate, we’re anticipating the needs of both French and international businesses operating in France. Our solution is complete, interoperable, and aligned with the latest specifications published by the French tax authority (DGFiP) and the AFNOR Commission.
A Pilot Phase Starting in February 2026
According to Article 91 of the 2024 Finance Law, the obligation to receive electronic invoices will apply to all VAT-registered businesses from 1 September 2026. The issuance of e-invoices and e-reporting data will be introduced progressively between 2026 and 2027.
To help companies prepare, the French tax authority has announced a pilot phase starting in February 2026. Participation will be voluntary and will involve testing all end-to-end flows, formats, and business scenarios set out in the reform. Companies and their Partner Dematerialisation Platforms (PDPs) will play a central role in ensuring everything is operational before the full mandate kicks in.
We’re Operational and Ready to Cover 100% of the Use Cases
We’re committed and ready to support our clients and partners in this next crucial step. Our solution enables participation in the pilot while covering all 36 use cases identified by the DGFiP, including:
Issuing and receiving invoices in all required formats and profiles (Factur-X, UBL, CII – EN16931 and ‘Extended’)
Exchanging invoices either via the public invoicing portal (PPF) or between PDPs using the PEPPOL network (adapted to French requirements)
Collecting and transmitting e-reporting data (B2C transactions, cross-border B2B transactions, payment data) to the PPF on time and accurately
Managing data and workflows related to specific business scenarios defined by the DGFiP and now formalised in the AFNOR XP Z12-014 standard, such as SIREN numbers, multiple delivery addresses, detailed VAT mentions, and internal accounting processes
Our platform is fully compliant with the latest technical specifications issued by the DGFiP, and we plan to support our first voluntary clients from the very beginning of the pilot in early 2026.
As of August 2024, we’re officially registered as a Partner Dematerialisation Platform (PDP no. 0004). Thanks to our deep regulatory expertise, strong local presence, and robust global infrastructure, we’re uniquely positioned to support clients not only during the pilot, but all the way through full implementation.
Guiding You Through the Transition with Confidence
This combination of technology, expertise, and trusted partnership makes Sovos a strategic ally in the transition to e-invoicing. We’re here to guide businesses of all sizes with confidence, ensuring full compliance with the evolving requirements in France, across Europe, and around the world.
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.
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
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.
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.
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 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.
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.
The digital business landscape is forever changing, yet one thing is certain: electronic archiving is more than a convenience – it’s a matter of compliance.
As governments worldwide invest in digital tax transformation initiatives like e-invoicing and e-reporting, a complex web of e-archiving requirements that vary across borders is also developing.
Understanding your e-archiving requirements is essential for maintaining proper tax evidence, surviving audits, and preventing potential business disruptions.
Understanding e-invoicing and e-archiving fundamentals
E-invoicing refers to the issuance and exchange of digital invoice documents, often in structured formats, replacing traditional paper processes. As countries implement mandatory e-invoicing and other types of Continuous Transaction Controls (CTCs) to close tax gaps and reduce fraud, these electronic documents must adhere to increasingly complex country-specific requirements.
While e-invoicing addresses the transaction process, e-archiving focuses on the long-term storage and preservation of these electronic documents in their original format to allow subsequent audits. This means proving that an archived invoice is precisely the same as when it was originally issued or received, with no unauthorised alterations.
According to research conducted between 2024 and 2025 by the Digital Innovation Observatories, “document archiving and management is the most commonly adopted service as a consequence of the introduction of e-invoicing mandates.”
This trend reflects a broader shift: regulatory compliance is no longer just about issuing invoices correctly, but also about how those documents are managed and retained throughout their lifecycle. As such, understanding the fundamentals of both e-invoicing and e-archiving is critical for organisations aiming to remain compliant, efficient and prepared in an increasingly digital and regulated environment.
Why e-archiving deserves your attention
E-archiving requirements are frequently underestimated but are critical to tax compliance globally.
While CTC systems provide real time granular data to the authorities, the possibility to conduct audits persists after the e-invoicing process, i.e. during the storage period, when the authorities will access e-archives to verify compliance. This makes a robust e-archiving system essential for businesses operating across multiple jurisdictions, each with unique regulatory requirements.
Importantly, businesses must maintain their own e-archiving strategy even when tax authorities offer centralised archiving services as part of CTC frameworks. In the event of an audit or legal dispute, it is ultimately the taxpayer’s responsibility to disprove or challenge the data held by the authorities. Relying solely on tax authority systems – or worse, on a counterparty’s archive – could leave businesses vulnerable, with limited control over the integrity or availability of critical documentation.
Moreover, businesses should view e-archiving not merely as a compliance obligation but as an opportunity to improve document management, streamline operations and strengthen audit defence. Without proper archiving, companies risk substantial penalties during audits and may face difficulties demonstrating compliance with local tax laws.
Key e-archiving requirements
While there are several varying requirements from country to country, the following represent some of the essential general elements businesses must keep in mind when implementing a compliant e-archiving system:
Integrity and authenticity preservation: E-archives must allow taxpayers to prove documents remain unchanged since creation through methods like digital signatures. Certain countries might require timestamps or system description documents.
Format compliance: Most jurisdictions require invoices to be stored in their original electronic format. When paper invoices are scanned, almost all EU countries allow the destruction of originals, only if you can guarantee authenticity throughout the conversion process and document your procedures.
Storage period: E-invoices must remain accessible for country-specific periods, typically ranging from 5-10 years. Special transactions like real estate often require extended retention and ongoing legal proceedings or investigations can automatically extend these periods beyond standard requirements.
Geographic restrictions: Many tax authorities limit where you can physically store archived documents. While the EU generally permits cross-border storage with proper online access, countries such as Oman and Turkey strictly prohibit storing invoice data outside their borders.
Audit accessibility: Your e-archive must enable tax auditors to quickly find and review invoices through comprehensive search functionality using various criteria (invoice number, date, tax amounts). The system usually must provide both human-readable formats for visual inspection and machine-processable formats for automated verification, with the capability to print physical copies on demand.
Backup implementation: Regulatory frameworks increasingly require systematic backup protocols for archived invoices in different cadences. Indian authorities, for example, mandate regular backups, while Israeli regulations specify quarterly backups stored at separate physical locations to prevent complete data loss in case of disaster.
Country-specific e-archiving complexities
As mentioned before, businesses often overlook the fact that e-archiving regulations can be as diverse and specific as e-invoicing mandates themselves, with each jurisdiction imposing its own distinct set of requirements.
While general requirements are present in almost every country, there are also unique complexities. As requirements differ from country to country, companies will find that certain jurisdictions have more complex and stringent e-archiving rules
Some country-specific e-archiving complexities examples are listed below:
Italy: Requires a unique formal “preservation process” with an appointed Responsible for Electronic Storage, the creation of a preservation manual (Manuale della Conservazione) and application of qualified electronic signatures and timestamps to preservation packages containing archived e-invoices.
Philippines: Mandates formal registration of Electronic Storage Systems with the Revenue District Office, including submission of detailed technical documentation and implementation of a specific “indexing system” that ensures all electronically stored documents can be readily identified and retrieved.
Japan: Imposes strict requirements for guaranteeing the integrity and authenticity of e-archived invoices, offering businesses specific compliance paths. One of such is establishing a formal “e-Invoice Maintenance Guidance” document that clearly defines organisational roles (e.g. Chief Administrator and Processor) and procedures for handling any modification or deletion of archived documents.
Developing a robust e-archiving strategy
Developing and implementing an effective e-archiving strategy presents significant challenges for businesses operating across multiple jurisdictions. With varying retention periods, technical requirements and constantly evolving regulations, organisations often struggle to establish compliant archiving processes that scale efficiently while minimising risk. A well-designed e-archiving approach ensures compliance, optimises operational efficiency and supports business continuity.
To develop an effective e-archiving approach, businesses should:
Implement centralised archiving governance to maintain consistent compliance across all business entities
Select a solution that supports the relevant geographic scope
Ensure proper documentation of archiving systems and processes
Verify that archived invoices maintain their legal validity with proper signatures and timestamps
Involve regulatory and legal teams in the strategy development process to ensure all jurisdictional requirements are properly addressed
Enable appropriate access controls for auditors while maintaining security
Tax audits can occur unexpectedly, requiring immediate access to archived invoices. Businesses should regularly test the retrieval and readability of archived documents and ensure staff understand how to access and present them during audits.
Benefits beyond compliance
Beyond meeting regulatory requirements, a well-designed e-archiving system delivers significant business advantages:
Reduced risk during tax audits with immediate access to properly maintained documentation
Lower compliance costs through centralised management of tax documents
Enhanced data accessibility for authorised parties
Better preparedness for evolving regulatory requirements
Building your compliance foundation
Implementing a globally compliant e-archiving solution requires careful planning across technical, legal and operational dimensions. Rather than treating e-archiving as an afterthought to e-invoicing, it should be part of the foundation of your compliance strategy.
Sovos eArchiving offers compliant storage across over 60 countries from a single platform, ensuring country-specific compliance and continuous regulatory updates. This approach allows businesses to maintain compliance with constantly evolving requirements via one universal compliant e-invoice archive, regardless of the number of service providers and e-invoicing software solutions a company uses.
As tax authorities worldwide continue embedding compliance into business transactions, a robust e-archiving system isn’t just good practice—it’s essential for business continuity and audit readiness in our increasingly digital tax environment.
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.
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.
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.
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 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.
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.
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.
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:
An electronic invoice in XML format is generated and signed through the issuer’s platform
The e-invoice is sent to the SRI for authorisation and validation and, at the same time, may be sent to the recipient.
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.
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.
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
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:
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.
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.
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.
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
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.
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
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.
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.
Singapore is on the brink of a significant transformation in its tax reporting landscape. The Inland Revenue Authority of Singapore (IRAS) has announced a phased adoption of InvoiceNow, the national e-invoicing framework based on the PEPPOL network, set to commence voluntarily for GST-registered businesses in May 2025.
Germany – the largest economy in Europe, and the fourth largest globally – is moving towards mandatory e-invoicing. As a key exporter of industrial goods, automobiles, machinery and chemicals, many European countries depend on German supply chains. This demonstrates the importance of understanding your compliance requirements, and choosing the right solution provider is critical.
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 digitisation initiatives by businesses. Bookmark this page to stay on top of what’s to come from Switzerland’s tax authority.
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.
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-nvoicing 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.
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:
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 utilising the framework to assist with the adoption of e-invoicing, e-procurement and standardised infrastructure for cross-border trade.
Some of the Peppol specifications used in Sweden in are:
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.
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.
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:
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.
Peppol BIS 3.0 – The interoperability format in the Peppol network. Based on the European Standard EN 16931.
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
The Netherlands mandates that invoices to the Dutch central government must be transmitted electronically. It is currently not enforced for transactions between private businesses.
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.
