Estonia has been working on its electronic invoicing regulations for many years, mandating B2G e-invoicing since 2019. B2B is more complicated, however.
This page has all the information you need to understand Estonia’s e-invoicing rules, journey and nuances.
However, starting July 2025, Estonian taxpayers will be required to issue e-invoices upon the buyer’s request. Suppliers will not be generally mandated to issue e-invoices, but buyers will have the right to request them if they fulfil a specific condition.
This mandate explicitly covers businesses that register themselves in the Commercial Register as e-invoicing receivers, meaning they are entitled to request e-invoices. This is known as “buyer’s choice”. The default format is the European Standard (EU EN16931), but the parties can agree on another relevant standard.
Suppliers of businesses are not specifically mandated to issue e-invoices, but they do have to comply with requests from e-invoicing receivers.
A blanket mandate for B2B e-invoicing is currently planned to roll out in 2027 in Estonia.
B2G e-invoicing in Estonia
E-invoicing has been mandatory for the public sector since March 2017, meaning that the contracting public authority must be able to receive e-invoices in B2G transactions.
As of 1 July 2019, it has become mandatory for all suppliers to submit machine-processable invoices (e-invoices) for B2G transactions.
As Estonia runs a decentralised system, public sector entities receive e-invoices through private service providers. Roaming agreements and Peppol connectivity ensure interoperability between service providers.
The use of Peppol in Estonia
Estonia uses two primary e-invoicing formats: its national standard and the standardised Peppol format.
The country utilises Peppol’s network and framework much less than many other European countries. Traditionally, the pan-European initiative is utilised to ease the complexity of cross-border trading and e-invoice transmission.
Peppol is an international, EU-born protocol and framework that aims to simplify cross-border and governmental trade. While its adoption is widespread across Europe, it also standardises trading in countries such as Australia and Singapore.
Here are the key dates in Estonia’s e-invoicing journey.
1 July 2019: B2G e-invoicing becomes mandatory for all suppliers
1 July 2025: The buyer is entitled to request issuance of an electronic invoice for goods or services purchased in B2B transactions
2027: Estonia plans to enforce mandatory e-invoicing for all businesses
1 July 2030: Estonian 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 Estonia
E-invoicing is not fully mandated in Estonia just yet, meaning businesses trading in the country will have to continue adapting for the foreseeable future. Many other countries are on their own e-invoicing journey, only adding to the ongoing complexity of staying up to date (and, as a result, compliant with regulations).
Sovos can help. As your sole service provider for tax and e-invoicing compliance, we monitor all relevant regulatory changes and manage your compliance needs—providing you with the space and time necessary to continue growing your business.
Yes. E-invoicing has been mandatory for the public sector since March 2017. As of 1 July 2019, it has been compulsory for all suppliers to issue e-invoices for B2G transactions.
No. There is no general obligation requiring taxpayers to issue e-invoices in B2B transactions. However, since 1 July 2025, the buyer’s right to request an electronic invoice from the supplier has been effective.
Yes. However, the buyer’s consent is needed if the supplier wishes to issue an e-invoice.
On the other hand, since 1 July 2025, if the buyer wishes to receive an e-invoice, they are allowed to demand it from the supplier—as long as the buyer is designated as an e-invoice recipient in the Estonian Commercial Register.
No specific format is required for e-invoicing in Estonia.
However, since 1 July 2025, if a buyer requests an e-invoice from the supplier—and no specific format has been agreed upon—the European e-invoice standard (EU EN16931) will be used by default.
Portugal, like every other country, is on a unique e-invoicing journey. While it was early in adopting digital reporting requirements, the country still has a way to go before electronic invoicing is fully mandated.
This page provides an ideal overview of Portugal e-invoicing. Be sure to bookmark it to stay ahead of future mandate changes.
In Portugal, issuing and receiving electronic invoices for B2B transactions is not mandatory. However, an organisation may voluntarily issue an e-invoice to a buyer upon the buyer’s acceptance.
Some believe that Portugal will not enforce B2B e-invoicing as it has introduced other means of monitoring VAT among private entities – namely ATCUD codes, SAF-T for invoicing and, as of 2027, SAF-T accounting.
B2G e-invoicing in Portugal
The Portuguese government has been working on introducing mandatory electronic invoicing for B2G transactions in recent years.
The mandate’s implementation has been gradual. It began with the mandatory receipt of electronic invoices by the public administrations in April 2019, followed by a phased introduction of mandated issuance of e-invoices for suppliers of the public administration – starting with large companies in January 2021. Currently, only large companies are required to issue invoices electronically.
In Portugal, Law Decree 111-B/2017 and subsequent amendments established the beginning of the obligation to issue, receive and process electronic invoices in public procurement. ESPAP (Entidade de Serviços Partilhados da Administração Pública) is the Portuguese entity responsible for the implementation and management of B2G e-invoicing.
Portugal’s tax authority utilises the e-invoicing framework and network Peppol for its B2G e-invoicing initiative.
The mandate requires e-invoices to be formatted in a specific way and include set information. Peppol provides a standardised electronic invoice format called Peppol BIS Billing 3.0 that the Portuguese tax authority accepts. Suppliers must use certified invoicing software that supports Peppol (or another accepted e-invoicing standard).
The Government Shared Services Entity (eSPap) is Portugal’s Peppol Authority.
The following dates mark significant milestones in Portugal’s e-invoicing journey.
January 2013: Resident taxpayers must send invoice data to the Portuguese tax administration
31 August 2017: The law governing the country’s e-invoicing system was passed
7 April 2020: The government adopts exceptional measures to ease the adoption of e-invoicing, establishing deadlines for the B2G mandate
1 January 2021: Large companies must issue e-invoices to the public administration
27 June 2022: Portugal publishes the 2022 Budget Law, which introduces significant changes to digital reporting obligations
1 January 2024: Small, medium and micro companies must issue e-invoices to the public administration
1 January 2026: Electronic invoices must be secured with a Qualified Electronic Signature (QES) to guarantee their validity
Setting up e-invoicing in Portugal with Sovos
Portugal’s e-invoicing regime is unique, just like that of every other country. It can be hard to meet specific demands, especially when operating in Portugal and other countries at the same time.
Sovos serves as a single compliance partner wherever you do business, ensuring you meet your e-invoicing and tax obligations without sacrificing time, effort or peace of mind. Contact us today to learn more about how our expert team can help your organisation.
e-Fatura is the online portal of the Portuguese Tax and Customs Authority (AT) that collects and stores invoice data reported through certified billing software. Taxpayers should monitor e-Fatura as it enables tax deduction claims and makes tax filing simpler.
The use of certified billing software is mandatory for the creation of all types of invoices (paper or electronic); this is understood to be the taxpayer’s ERP system.
Since 2021, non-resident companies with a Portuguese VAT registration have also become obligated to issue invoices and other fiscally relevant documents via certified billing software.
Since 1 January 2023, all invoices and fiscally relevant documents must include both a QR code and a unique ID number (ATCUD).
Yes. In Portugal, billing SAF-T has monthly submission requirements and must be completed with the normal VAT return by the 5th day of the month following the reporting period. The Billing SAF-T may be submitted via the e-Fatura portal or web services.
The obligatory submission deadline for the accounting SAF-T file was postponed to 2027 pertaining to the financial year of 2026.
Luxembourg is on a typical trajectory regarding its e-invoicing adoption. It wasn’t an early mover, yet it already has a mandate in place—specifically for B2G e-invoicing.
This page provides an overview of Luxembourg’s current e-invoicing rules and regulations. It will be updated as developments occur, so be sure to add it to your bookmarks.
There is no mandate for sending and receiving e-invoices in the context of B2B and B2C transactions in Luxembourg.
Suppliers and sellers may choose to voluntarily issue electronic invoices to other businesses, but they must first obtain permission to do so.
Suppliers and sellers may choose to issue electronic invoices to other businesses voluntarily, but they first need to obtain permission to do so. If they decide to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin, for example, by using an electronic signature.
B2G e-invoicing
Public sector bodies, central authorities, regional authorities and local authorities must be able to receive and process electronic invoices.
It’s also mandatory for national and foreign economic operators and suppliers of public bodies to submit e-invoices.
The use of Peppol in Luxembourg
All public sector bodies must be able to receive electronic invoices through Peppol’s network.
Ministries and administrations of the State must access Peppol through the Luxembourg Government IT Centre access point. However, as Peppol is a decentralised network, other public sector bodies can use any domestic Peppol Access Point.
In addition to using the Peppol network, suppliers must use the Peppol BIS v3 Billing structure for their e-invoices to public sector bodies.
Here are the milestones in Luxembourg’s electronic invoicing journey.
14 December 2021: A law amending the previous law on e-invoicing is published, mandating the sending of electronic invoices in public procurement
18 May 2022: Large businesses must issue e-invoices to public sector bodies
18 October 2022: Medium-sized businesses must issue e-invoices to public sector bodies
18 March 2023: Small businesses must issue e-invoices to public sector bodies
Setting up e-invoicing in Luxembourg
E-invoicing compliance in Luxembourg requires time, understanding and resources. Complying with e-invoicing everywhere you do business requires much more.
Sovos can help, serving as your single compliance partner everywhere you operate for e-invoicing and tax. Compliance is our concern, adapting as you navigate growth, new territories and regulatory changes.
Public sector bodies must be able to receive and process e-invoices, and suppliers of goods to public sector bodies must issue e-invoices, meaning there is a B2G mandate in place. There is no mandate in place for B2B transactions.
While Austria does not have a full e-invoicing mandate in place for B2B and B2G transactions, it has systems and processes to encourage its usage. Strides are still to be made before blanket obligations for electronic invoices are implemented.
Stay up to date on all things Austria e-invoicing with this page.
There is no mandate in place for issuing e-invoices in Austria for business-to-business (B2B) transactions.
Suppliers can voluntarily issue electronic invoices if they agree with the buyer beforehand. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin, for example, by using an electronic signature.
B2G e-invoicing
There is a partial mandate in place for business-to-government (B2G) e-invoicing in Austria.
Since 1 January 2014, suppliers to the federal government have been required to issue invoices electronically.
Since 18 April 2020, all suppliers, including foreign suppliers, must submit electronic invoices to central government entities. These e-invoices must comply with the European Standard (EN 16931).
At the sub-central government level, there is no obligation to receive e-invoices. Contracting authorities can choose to adopt the country’s e-invoicing solution, e-Rechnung.gv.at. The use of Peppol is also permitted.
Timeline of e-invoicing adoption in Austria
Here are the main milestones in Austria’s e-invoicing journey so far.
2013: Voluntary e-invoicing is supported
1 January 2014: It is mandatory for suppliers of the federal government to issue e-invoices
18 April 2020: All suppliers of central government entities must submit e-invoices
Setting up e-invoicing in Austria with Sovos
Keeping up with the rules and regulations for e-invoicing in a single country can be tough, especially when the government is still on its journey towards mandating the activity. Scaling the time and energy needed to do this everywhere you do business can be a struggle.
Sovos can serve as your sole compliance partner for tax and e-invoicing. Let’s discuss your requirements and how we can lighten your tax compliance burden.
While there are some requirements for issuing e-invoices to particular government entities, there is no blanket mandate for B2G or B2B transactions in Austria.
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.
