Tax Rules, Mandates and Regulations

Monaco E-invoicing Unlike its geographical neighbour, France, the sovereign city-state of Monaco has not introduced any regulation for the mandatory use of electronic invoices. The

Montenegro E-invoicing​ Montenegro is in the early stages of its e-invoicing journey. While the country’s Ministry of Finance signed an agreement with Serbia in 2023

Croatia E-invoicing Croatia is implementing a comprehensive e-invoicing and fiscal reporting system under the Fiscalization 2.0 framework. This system combines mandatory real-time reporting with e-invoicing

Liechtenstein E-invoicing While Liechtenstein has not introduced any mandates for electronic invoicing in the country, there are rules to be followed for voluntary e-invoicing. Liechtenstein

Lithuania E-invoicing While there is no B2B mandate in Lithuania, B2G e-invoicing has been implemented since 2017, and things have changed over recent years. Knowing

Latvia E-invoicing​ Latvia has been working towards implementing mandatory electronic invoicing for years. It has seen mixed success, with B2C e-invoicing being mandated while the

Cyprus E-invoicing​ Cyprus may not have mandated e-invoicing so far, but there are still rules and requirements you need to be aware of—especially given the

Malta e-invoicing​ While the Government of Malta supports and encourages the usage of electronic invoices, there is no mandate for e-invoicing in the country. The

Andorra E-invoicing Andorra is earlier in its e-invoicing journey than many other countries, but it still has some rules and requirements around e-invoicing. In Andorra,

Slovenia E-invoicing Slovenia is in the middle of its journey towards mandatory e-invoicing. It is already in place for B2G transactions, and the current plan

Belarus E-invoicing While B2B and B2G e-invoicing has been mandatory since 2016, Belarus is still working towards implementing electronic invoicing across a variety of transactions.

Estonia E-invoicing Estonia has been working on its electronic invoicing regulations for many years, mandating B2G e-invoicing since 2019. B2B is more complicated, however. This

Portugal E-invoicing Portugal, like every other country, is on a unique e-invoicing journey. While it was early in adopting digital reporting requirements, the country still

Luxembourg E-invoicing​ 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

Austria E-invoicing While Austria does not have a full e-invoicing mandate in place for B2B and B2G transactions, it has systems and processes to encourage

Bulgaria E-invoicing 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,

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

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

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

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

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

Netherlands E-invoicing The Netherlands’ e-invoicing journey started in 2019 when all public authorities were obligated to receive electronic invoices from their suppliers. It is estimated

Belgium e-invoicing Belgium is gearing up to mandate e-invoicing for B2B transactions, having already introduced it for governmental transactions in 2024. It’s important to stay

New Zealand E-invoicing New Zealand began its e-invoicing journey in 2018 through a joint venture with Australia. While it’s far behind many other countries in

Australia E-invoicing Australia is on its e-invoicing journey. It has slowly been rolling out electronic invoicing rules and requirements since 2018, when it launched a

Malaysia CTC e-invoice Reporting Since August 2024, e-invoicing in Malaysia has been mandatory for taxpayers with an annual turnover or revenue of more than RM100