List of countries for your e-invoicing requirements

Your are here:
< Back

List of countries for your e-invoicing requirements

Find below all the details for the e-invoicing requirements for more than 60 countries.

Albania

Invoice format: Not specified yet

The newest requirements for e-invoicing: By 2020, taxpayers in Albania are required to submit electronic invoices to the tax authorities in real time. This is a measure to combat tax evasion.

Andorra

Invoice format: –

The newest requirements for e-invoicing: Electronic invoicing in Andorra is voluntary. The consent of the respective recipient is required. Authenticity and integrity is ensured by a digital signature, via EDI, and in addition, there are various possibilities through Business Controls Audit Trails.

Argentina

Invoice format: Country-specific XML format

The newest requirements for e-invoicing: Argentina introduced optional e-invoicing in 2003; it was phased in July 2015 and completed in 2019. All invoices, receipts, credit notes and debit letters are included. Taxpayers must first request an electronic authorization code (CAE). This can be received by the Federal Agency for Public Administration of Public Finance, AFIP.  Electronic invoicing (CE) is mandatory for certain taxpayers. The use of digital certificates for communication with the AFIP platform to retrieve authorization codes is required to create a graphic representation of the CE. Confirmation of the buyer’s e-signature upon receipt is not required.

Electronic invoices must be stored for 10 years.

Australia

Invoice format: PEPPOL BIS format

The newest requirements for e-invoicing: Australia has been operating as a PEPPOL authority since 31.10.2019. New Zealand ↓ and Australia support each other in case of technical requirements and issues.

Austria
Invoice format: ebInterface (national XML standard) and PEPPOL

The newest requirements for e-invoicing: The e-invoicing solution must be connected to the enterprise service portal (USP), which provides the necessary authentication services for submitting e-invoices. E-invoices are then submitted via the portal E-rechnung.gv.at. This portal covers all technical requirements according to the European standard.

Belgium

Invoice format: PEPPOL BIS format

The newest requirements for e-invoicing: The supplier must be able to send PEPPOL invoices. It is possible to use the PEPPOL interoperability framework. Belgian operators can also submit e-invoices without PEPPOL using a manual form on the Mercurius platform. All invoices are collected on the Mercurius e-mailroom platform. This platform has a web interface so that senders can check the current status of their e-invoices.

Brasil

Invoice format: NF-e, NFC-e and CT-e / specific XML format

The newest requirements for e-invoicing: Brazil is the country with the highest number of electronic invoices worldwide. The tax system and e-invoicing model, while among the most complex in the world, is widely consolidated and widespread. E-invoicing is mandatory, but there are different invoice regulations within the country. An e-signature and validation by the tax authorities are required before sending to the recipient to generate a mandatory graphic representation barcode. Verification of the e-invoice by the buyer is required upon receipt.

Electronic invoices must be archived for 5 years.

Bulgaria

Invoice format: efaktura

The newest requirements for e-invoicing: The eFaktura.bg system was introduced in 2007 and is now used by over 500 invoice issuers from various industries. Electronic invoicing is an automated process of issuing, sending, receiving and processing invoices electronically. Electronic invoicing is one of the commercial processes that are called “order entry” from the supplier’s point of view and “purchase payment” from the buyer’s point of view.

Canada

Invoice format: –

The newest requirements for e-invoicing: Electronic invoicing is mandatory. However, the recipient must give their consent. This can be done implicitly and must be verifiable in any case. It is also recommended to check the invoices for authenticity and integrity. Upon receipt, a digital signature should be applied. There is also a storage obligation of 6 years.

Canary Islands

Invoice format:web-based and in XML format

The newest requirements for e-invoicing: Companies in the Canary Islands are required since 2019 to act in accordance with the SII system and submit taxes payable immediately to the tax authority. Certain companies are affected by this.

Colombia

Rechnungsformat: XML (UBL 2.0)

The newest requirements for e-Invoicing: Electronic invoicing (DTE) is mandatory for all taxpayers. A digital signature is required and the invoice must be sent to the tax authorities within 48 hours of signature. The graphical representation of the documents is regulated (CUFE or UUI) and the validation of the buyer upon receipt is required. The consent of the buyer is not required.

Storage time: 5 years

Costa Rica

Invoice format: XML e-invoices

The newest requirements for e-invoicing: Since 2018, e-invoicing is mandatory in Costa Rica for B2B and B2C transactions as well as for credit notes and electronic debit notes. The use of e-invoicing is intended to help the government achieve its goal of digital integration, but also to combat tax evasion by optimizing tax controls.

Chile

Invoice format: Specific XML

The newest requirements for e-invoicing: Electronic invoicing (DTE) is mandatory for all taxable persons. An e-signature and validation by the tax authorities are required before sending to the recipient to generate a mandatory graphic representation barcode. Confirmation of the e-invoice by the buyer is required. The storage time of e-invoices in the e-archive is 5 years.

Croatia

Invoice format: The Croatian government recommends the OASIS UBL 2.1 standard for B2G e-invoice exchange. However, there are also other standards such as Cross Industry Invoice (CII).

The newest requirements for e-invoicing: All contracting authorities are obliged to receive e-invoices. Since 1 July 2019, suppliers are obliged to issue e-invoices. Issued e-invoices of public contracts must comply with the European standard (CEN). The European e-invoicing standard (EN) has already been fully implemented in Croatia. Invoices are exchanged via the central platform Servis eRačun za državu. The platform serves as a connection point for all participants and helps to provide standardized e-invoices.

Czech Republic

Invoice format: EDIFACT, UBL and ISDOC

The newest requirements for e-invoicing: Central, regional, and local authorities are obliged to accept and process electronic invoices. All economic operators must issue e-invoices. Electronic invoices should be processed via the Národní elektronický nástroj (NEN) platform. The European standard was included in the technical standards in the Czech Republic. The uniform national e-invoicing standard ISDOC has been in existence since 2009.

Cyprus

Invoice format: PEPPOL BIS standard

The newest requirements for e-invoicing: Electronic invoices have been introduced for B2G. The issuing of electronic invoices is mandatory for economic operators, and public authorities must be able to accept and process e-invoices. Companies voluntarily send their electronic invoices to the central platform Treasury of the Republic via the e-Invoicing Access Point ARIADNI.

Denmark

Invoice format: OIOUBL, a national UBL 2.0 standard is mandatory in Denmark. BIS 3 UBL is voluntary.

The newest requirements for e-invoicing: Central, regional, and local authorities are obliged to receive and process e-invoices. Economic operators must issue these electronic invoices to the authorities. Natural and legal persons must have a bank account to which the authorities can transfer the payments. Public authorities should use the OIO Reliable Asynchronous Secure Profile (short OIORASP). This profile is a set of web service standards for the reliable and secure transmission of electronic documents. Electronic invoices in the B2G sector are exchanged via the NemHandel platform. Companies can use all electronic invoicing solutions that are connected and compatible with NemHandel. Users of the PEPPOL network can also be reached through the NemHandel network, as the NemHandel system has the same structure as PEPPOL.

Estonia

Invoice format: XML-based standard EVS 923: 2014, the European e-invoicing standard will be in force from April 2020.

The newest requirements for e-invoicing: The acceptance and processing of e-invoices is mandatory for the entire public sector. In addition, B2G transactions are required to use electronic invoicing. There is no central platform, the recipients receive the e-invoices via individual service platforms. Economic operators need ERP or accounting software to create e-invoices. Alternatively, an external software provider can do this. All providers must use the national and later the European e-invoicing standard.

Finland

Invoice format: Finland has its own formats like Finvoice and TEAPPSXML

The newest requirements for e-invoicing: Electronic invoicing and processing is mandatory for B2B transactions. Since 2010 B2G e-invoicing is mandatory. Since April 2020, private companies can also insist on the right to receive invoices from their suppliers in electronic form. Invoice recipients can reject all e-invoices that are in PDF format or do not comply with the XML standard. This means that as of April 1, 2020, the law allows public administrations and private companies to demand electronic invoices from Finnish suppliers.

France

Invoice format: OASIS UBL 2.1 and the CII UN/CEFACT format

The newest requirements for e-invoicing: Electronic invoices are mandatory in France for the B2G sector. From 2020 this also apply to companies with less than 10 employees. The electronic invoice exchange in France is done via the Chorus Pro portal.

Germany

Invoice format: XRechnung (for central, regional and local authorities), ZUGFeRD 2.1

The newest requirements for e-invoicing: All federal public sector customers must be able to receive and process electronic invoices. Each federal state must enact its own laws on e-invoicing.

Great Britain

Invoice format: EDIFACT, ANSI X12, or XML

The newest requirements for e-invoicing: By April 2022, all companies are to use electronic invoicing under the MTD (Making Tax Digital) principle. The principle can also be applied voluntarily in advance.

Greece

Invoice format: There is no standardized approach

The newest requirements for e-invoicing: The issuing of electronic invoices is not mandatory in Greece. There are several B2G e-invoicing service providers such as IMPACT, RETAIL-LINK, SINGULARLOGIC. Economic operators can issue electronic invoices according to different standards. However, the government is considering introducing the PEPPOL network and the 4 Corner model.

Hong Kong

The newest requirements for e-invoicing: Electronic invoicing is permitted, but currently not mandatory. For example, a digital signature as an advanced electronic signature is required to ensure integrity and authenticity. Confirmation of the buyer’s e-signature upon receipt is not required. The buyer’s consent is required.

Storage period: 7 years from the end of the fiscal year.

Hungary

Invoice format: –

The newest requirements for e-invoicing: In Hungary, there is no e-invoicing legislation. Invoices can be issued electronically or in writing. Customers should accept e-invoices if the authenticity and integrity of the sender can be guaranteed. However, taxpayers with VAT of at least HUF 100,000 are obliged to submit the data automatically and electronically to the Hungarian tax authority.

Iceland

Invoice format: UBL 2.1 with CEN-BII04 and BII05 specifications; PEPPOL BIS

The newest requirements for e-invoicing: There is no legislation that makes e-invoicing mandatory. However, the use of electronic invoices in the B2G sector is recommended since 2015. Economic operators can submit electronic invoices via the PEPPOL network.

India

Invoice format: GST

The newest requirements for e-invoicing: Since 1 April 2020, electronic invoicing is mandatory for companies with a turnover of Rs.100 crore or more according to a new government timetable. This new e-Invoicing system will simplify standard reporting between taxpayers and authorities. The ability to monitor B2B invoices and taxes will help prevent tax evasion. The creation of the e-invoice is the responsibility of the taxpayer, who must report it to the Invoice Registration Portal (IRP) of GST. This portal generates a unique invoice reference number (IRN), digitally signs the e-invoice and generates a QR code. The QR code contains important parameters of the e-invoice and sends them back to the taxpayer who first created the document. The IRP also sends the signed e-invoice to the recipient of the document in the email specified on the e-invoice.

Ireland

Invoice format: PEPPOL BIS, UBL, EDIFACT

The newest requirements for e-invoicing: Central government authorities and bodies are obliged to receive and process electronic invoices in accordance with the European standard. This regulation started to apply to all authorities and bodies from April 2020. The obligation only applies to invoices relating to public contracts that are above the EU threshold. So far there are no legal obligations regarding e-invoicing towards economic operators.

Israel

Invoice format: –

The newest requirements for e-invoicing: Although e-invoicing is permitted, it is not yet mandatory. The e-invoices must comply with the Israeli e-signature law, which means that they must have an electronic signature. The documents must be stored for 7 years according to legal regulations.

Italy

Invoice format: FatturaPA, a national XML standard

The newest requirements for e-invoicing: The creation, acceptance and processing of electronic invoices is mandatory for the B2G sector. Italy offers an exchange system called Sistema di Interscambio for electronic invoices. There are several ways of submitting e-invoices to the system with different requirements.

Japan

Invoice format: –

The newest requirements for e-invoicing: Electronic invoices are not mandatory in Japan, but a digital signature is required. There is a storage obligation of 10 years.

Liechtenstein

Invoice format: –

The newest requirements for e-invoicing: Electronic invoices are not mandatory in Liechtenstein, but a digital signature is required.

Lithuania

Invoice format: There is no mandatory standard, but eSaskaita is recommended

The newest requirements for e-invoicing: B2G e-invoicing is mandatory in Lithuania. Any service provider can be used to issue electronic invoices according to the European standard. Invoices that do not meet the European standard should be submitted via eSaskaita.

Luxembourg

Invoice format: PEPPOL BIS and UBL 2.1

The newest requirements for e-invoicing: B2G e-invoicing is available for suppliers for voluntary use. Central public bodies are obliged to be able to receive and process electronic invoices. The PEPPOL Access Point must be used by central government organizations. In order to be able to use it as a local organization, PEPPOL must be integrated into their own billing system.

Malta

Invoice format: –

The newest requirements for e-Invoicing: There is currently no law regarding e-invoicing. Economic operators may issue electronic invoices on a voluntary basis.

Mexico

Invoice format: XML standard, which is regulated by the SAT (tax administration)

The newest requirements for e-invoicing: E-invoices in Mexico are called CFDI and are mandatory for all taxpayers and must be validated by the private platform PAC (Proveedores Autorizados de Certificación). Digital signatures and validation by the tax authorities are required. An obligatory QR code is generated for the graphical representation. No validation of the buyer upon receipt is required. The approval of the buyer is not required.

Montenegro

Invoice format: Per EDI

The newest requirements for e-invoicing: An e-invoice is allowed but not mandatory! Please make sure to contact the tax authorities BEFORE issuing an electronic invoice. The digital signature is required to ensure the authenticity of the e-invoice. The legal storage obligation is 5 years from the invoice date.

Morocco

Invoice format: –

The newest requirements for e-invoicing: Since 1 January 2018, new invoice regulations have been in force in Morocco for larger companies. These were introduced to circumvent and combat fictitious and fraudulent invoices.

Netherlands

Invoice format: NLCIUS for EN 16931-1, UBL-OHNL (national UBL), SETU (HR-XML), SI-UBL

The newest requirements for e-invoicing: B2G e-invoicing in the Netherlands has been mandatory for the central government since 2017. The Dutch PEPPOL authority Simplerinvoicing is the hub of invoice exchange, both in the B2G and B2C area. Suppliers can therefore submit e-invoices via this portal. In addition, there is also the possibility of using electronic invoices via other suppliers connected to the PEPPOL network. In addition, corresponding government offers and services can also be used.

New Zealand

Invoice format: PEPPOL BIS format

The newest requirements for e-invoicing: Acting as PEPPOL authority since 31 October 2019, New Zealand and Australia support each other in case of technical requirements and issues.

Norway

Invoice format: EHF 3.0 and PEPPOL BIS, but public authorities must be able to receive formats

The newest requirements for e-invoicing: Norway is considered the most advanced Scandinavian country in terms of e-invoicing. To be able to accept EHF invoices, companies must be registered with ELMA. Since 2015, electronic invoices have been used in all levels of public administration. Since 2012, all B2G stakeholders must be able to send and receive electronic invoices. Norway has 45 productive PEPPOL access points and more than 121,000 PEPPOL recipients.

Peru

Invoice format: Country-specific XML

The newest requirements for e-invoicing: E-invoices in Peru (CPE) are mandatory and must be validated by the tax authority interface. Each e-invoice must be sent 72 hours after issuance.

An e-signature and validation by the tax authority are required to generate a mandatory graphical representation barcode. A summary of liabilities and receivables is required every month. Validation of the e-invoice by the buyer is also required.

Electronic invoices are stored for 5 years.

Philippines

Invoice format: –

The newest requirements for e-invoicing: In the Philippines, the obligation to issue invoices electronically is to be introduced by 2022. A pilot project has already been launched in 2021 to further drive the mandatory switch to electronic invoices.

Poland

Invoice format: UBL 2.1, UN/CEFACT CII, PEPPOL BIS Billing 3.0

The newest requirements for e-invoicing: The PEF e-invoicing platform, consisting of PEPPOL Access Points, is used in Poland for B2G electronic invoices. In Poland, the issuing of electronic invoices is voluntary, while recipients are obliged to be able to receive e-invoices.

Electronic invoices are archived for 10 years by default.

Portugal

Invoice format: UBL 2.0, XML-GS1

The newest requirements for e-invoicing: Economic operators are obliged to issue electronic invoices. Public authorities must be able to receive electronic invoices. There are various platforms that can be used for this purpose, such as Portal BASE and eSPap. Public authorities can use the portal BASE to process electronic invoices. The solutions used for processing are provided by different service providers.

Qatar

Invoice format: –

The newest requirements for e-invoicing: Qatar-based companies can voluntarily create invoices electronically, but it is not mandatory. However, if an invoice is created electronically, a digital signature is required and the document must be archived for 10 years.

Romania

Invoice format: –

The newest requirements for e-invoicing: In Romania there are no central platforms to manage e-invoicing processes. There are currently no legal regulations on the use of e-invoices. Economic operators are therefore free to choose the provider through which electronic invoices will be issued and transmitted.

Russia

Invoice format: XML format

The newest requirements for e-invoicing: Currently, e-invoicing is not mandatory in Russia and taxpayers can only opt for it voluntarily. However, Russia is working on making the scheme mandatory and requiring all taxpayers to issue invoices electronically.

Saudi Arabia

Invoice format: –

The newest requirements for e-invoicing: On December 04, 2020, it was decided that from December 04, 2021, electronic invoicing will be enforced. Certain requirements must be met for the issuance of electronic invoices.

Slovakia

Invoice format: –

The newest requirements for e-invoicing: B2G invoice transactions in Slovakia can be made voluntarily by electronic means. The Ministry of Finance has developed a concept for a uniform e-invoicing solution. This is to ensure mandatory electronic invoice exchange. The introduction of this solution will take place in three steps. At the end of the implementation, all public authorities and companies are obliged to exchange invoices electronically. The implementation of the EU law on e-invoicing will have been completed and automatic processing and transmission of invoices will be available.

Slovenia

Invoice format: e-SLOG as mandatory standard

The newest requirements for e-invoicing: E-invoicing in Slovenia is already mandatory since 2015. B2G and G2G invoices must be transmitted via the PPA e-invoicing system. Companies can submit electronic invoices via various channels and solutions, such as web services or web portals. Different service providers are used for this. Currently, more than 90% of Slovenian public sector players can already receive electronic invoices in accordance with the EU directive.

South Africa

Invoice format: –

The newest requirements for e-invoicing: –

Spain

Invoice format: Facturae, V3.2.X

The newest requirements for e-invoicing: Electronic invoices are mandatory in the public sector. Public authorities must receive electronic invoices via a single entry point (FACe) that is common to all departments. Public authorities are only allowed to accept paper invoices if the value is less than 5000 EUR. E-invoicing providers can be chosen freely, but must be connected to FACe via web services.

Sweden

Invoice format: Sveafaktura BIS 5A 2.9, PEPPOL BIS Billing 3.0

The newest requirements for e-invoicing: Sweden started introducing e-invoicing back in the 1990s. Since April 2019, all suppliers to public companies are required to use electronic invoicing. The use of PEPPOL BIS Billing 3.0 is also mandatory for public sector buyers. Suppliers and buyers must expect penalties in the event of non-compliance. Cost savings of up to 165 million EUR/year are expected from this regulation.

Switzerland

Invoice format: –

The newest requirements for e-invoicing: For the B2C and B2B area, e-invoicing is voluntary in Switzerland. In the B2G area, it has been mandatory since 2014 for invoices with a value of at least CHF 5000.

Turkey

Invoice format: UBL-TR, a national XML standard

The newest requirements for e-invoicing: All companies with a gross annual turnover of TRY 5 million (previously TRY 10 million) were required to digitize their invoices by July 1, 2020. All middlemen and merchants in the fruit and vegetable industry were required to do so by January 1, 2020, while companies in the energy market, car manufacturers, online sellers and web advertisers were allowed to take until July 1, 2020.

United Arab Emirates

Invoice format: –

The newest requirements for e-invoicing: In the United Arab Emirates, the creation of electronic invoices is not mandatory, but companies can opt for it voluntarily. The buyer’s consent is not required. However, a digital signature is required for an electronic invoice.

The invoices must be archived for 10 years.

Uruguay

Invoice format: Specific XML

The newest requirements for e-invoicing: E-invoices (CFE) are to become mandatory in the future. At the moment these are still voluntary and must be validated by the online interface of the tax authorities. An e-signature and validation by the tax authority are required before sending to the recipient to generate a mandatory graphic representation QR barcode. Confirmation of the buyer’s e-signature upon receipt and buyer’s approval is not required. The storage time in the e-archive is 5 years.

Articles
Copyright - Ublion is powered by Get Data Insight - www.getdatainsight.com