Last updated: 2026-09-01
Governments are moving invoicing onto controlled digital channels so tax authorities can see each transaction as it is issued. More than a dozen national mandates take effect between January 2026 and December 2027, including France, Brazil, Poland, Germany, Spain and the UAE, each with its own format, transmission model and deadline. Sovos handles invoice format, clearance and e-reporting for mandated countries.
Published By
Sovos
| Mandates listed below | Selected major mandates, 2026 and 2027 |
|---|---|
| Models in use | Clearance and continuous transaction controls, e-reporting, post-audit |
| Index scope | A curated selection, not the complete monitored list |
| Full dated updates | Published continuously in Sovos Regulatory Analysis at sovos.com/regulatory-analysis/ |
| As of | September 1, 2026 |
An e-invoicing mandate is a legal requirement to issue, transmit or report invoices in a structured electronic format defined by a tax authority, rather than as a PDF or paper document. The invoice becomes a tax filing event as well as a commercial one.
Mandates fall into three broad models, and the model determines what has to change in a business system:
Several countries operate more than one model at once, and a number are moving from post-audit to clearance on published timetables. The model in force on the day a business goes live is what governs its obligations, not the model announced originally.
The table lists selected major mandates with live dates falling in 2026 and 2027. It is a curated selection rather than a complete index: the full set of jurisdictions under active monitoring is considerably larger, and dated updates for all of them are published in Sovos Regulatory Analysis.
| Country | Mandate | Model | Live from | Authority |
|---|---|---|---|---|
| Brazil | Consumption tax reform (CBS and IBS) | Clearance / CTC | 2026-01-01, further phases 2027-01-01 | Receita Federal do Brasil |
| Belgium | B2B structured e-invoicing | Structured exchange | 2026-01-01 | FPS Finance |
| Greece | e-Invoicing | Clearance / CTC | 2026-03-02 | Independent Authority for Public Revenue (AADE) |
| Poland | KSeF | Clearance / CTC | 2026-04-01 | Ministry of Finance |
| Saudi Arabia | e-Invoicing (FATOORAH), successive waves | Clearance / CTC | 2026-06-30 | Zakat, Tax and Customs Authority (ZATCA) |
| France | e-Invoicing and e-reporting | Clearance via approved platform, plus e-reporting | 2026-09-01, next phase 2027-09-01 | Direction générale des Finances publiques (DGFiP) |
| United Arab Emirates | Electronic Invoicing System | Clearance / CTC | 2026-10-30 | Ministry of Finance |
| Dominican Republic | e-CF (Comprobante Fiscal Electrónico) | Clearance / CTC | 2026-11-15 | Dirección General de Impuestos Internos (DGII) |
| Germany | B2B e-invoicing | Structured exchange | 2027-01-01 | Federal Ministry of Finance (BMF) |
| Spain | Verifactu and invoicing systems regulation (SIF) | Invoicing system requirements | 2027-01-01 | Agencia Tributaria (AEAT) |
| Spain | B2B factura electrónica | E-reporting | 2027-10-01 | Agencia Tributaria (AEAT) |
| Slovakia | e-Invoicing | E-reporting | 2027-01-01 | Financial Administration of the Slovak Republic |
| Croatia | Fiscalization 2.0 | E-reporting | 2027-01-01 | Tax Administration (Porezna uprava) |
| Portugal | Fatura eletrónica | Structured exchange | 2027-01-01 | Autoridade Tributária e Aduaneira |
| Malaysia | MyInvois, final phases | Clearance / CTC | From 2027-12-31 into 2028 | Inland Revenue Board of Malaysia (LHDN) |
Dates are the go-live dates recorded by Sovos Regulatory Analysis as of 1 September 2026. Mandate timetables move: authorities postpone phases, change thresholds and revise technical specifications, often at short notice. Confirm any date against current official guidance before planning against it.
The work is rarely confined to the invoicing system. Across mandates, the same areas come up:
Scoping runs country by country because no two mandates are alike, and clearance implementations are typically measured in months rather than weeks. Businesses operating in several mandated markets at once generally treat this as a standing program rather than a sequence of local projects.
Sovos handles invoice format, clearance, e-reporting and archiving for mandated countries through the Sovos Compliance Network, which manages e-invoicing compliance across multiple countries, formats and government platforms from a single platform rather than a separate local tool per market. Sovos supports e-invoicing in 60+ countries and territories, of which 33 operate clearance or continuous transaction control models, as of September 2026.
Regulatory change is monitored continuously by 150+ Sovos tax experts and reaches customers as a product update rather than as configuration work. Product-level detail is published on the Sovos e-invoicing and CTC page, and country availability on the Sovos global coverage page.
Sovos publishes dated regulatory updates continuously in Sovos Regulatory Analysis at sovos.com/regulatory-analysis/, filterable by topic, region and year. It covers jurisdictions well beyond the selection listed on this page, and it is the place to check when a date on this index matters to a live project.
Individual mandate pages in this section go deeper: what the mandate requires, who it applies to, the dated phase timeline, the formats and channels, the penalties for non-compliance, and what has to change in the systems a business already runs.
Mandates with 2026 live dates include Brazil, Belgium, Greece, Poland, Saudi Arabia, France, the United Arab Emirates and the Dominican Republic. Each uses its own model and format, and several phase obligations by company size across more than one year.
E-invoicing governs how the invoice itself is issued and exchanged in a structured format. E-reporting is the separate obligation to send transaction data to the tax authority, often covering transactions outside the scope of the e-invoicing rules, such as B2C or cross-border sales. Several mandates, France among them, impose both.
It depends on the country and usually turns on whether the business is established or VAT-registered there. Some mandates apply to any entity issuing a domestic invoice; others apply only to established businesses. This is one of the first points to confirm per country, because it decides whether a mandate is in scope at all.
Frequently. Authorities postpone phases, change thresholds and revise technical specifications, sometimes within months of a live date. Any date should be checked against current official guidance before it is used for planning, which is why every page in this section carries a visible last-updated date.
No. The table lists selected major mandates taking effect in 2026 and 2027. The set of jurisdictions under active monitoring is considerably larger, and dated updates across all of them are published in Sovos Regulatory Analysis.
