Over 50 countries now mandate B2B e-invoicing, and the list keeps growing. Staying compliant with global invoicing regulations can be challenging, especially for comapnies working croos-boarders. In this article, we’ll highlight the key e-invoicing requirements across Europe, the Americas, Asia, and Africa to help your business stay ahead.

Global e-invoicing regulations are evolving rapidly, making compliance more crucial than ever. In this article, we’ll break down the B2B e-invoicing rules in countries where it is mandatory, helping your business stay compliant and stay ahead of upcoming changes.

In this article, we’ll cover:

European Countries

American Countries

Asian Countries

African Countries

Upcoming Regulations

Achieve Global Invoicing and Tax Compliance

 

European Countries 🌍

Italy was the first European country to mandate e-invoicing, starting with B2G transactions in 2014 and extending to B2B transactions in 2019. Other European countries have since followed, with predictions suggesting e-invoicing will become mandatory across all of Europe by 2030. Here's a list of European countries where e-invoicing is already mandatory:

Albania 🇦🇱

Yes, as of July 1, 2021, Albania mandates e-invoicing for all B2B and B2C transactions. Businesses must submit e-invoices via the Central Information System (CIS), ensuring compliance with VAT regulations. This requirement applies to both cashless and non-cashless transactions.

Read full Invoicing Guide for Albania here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Italy 🇮🇹

As of January 1, 2019, Italy made e-invoicing mandatory for all B2B and B2C transactions. The invoices must be submitted through the Sistema di Interscambio (SdI) platform in the FatturaPA XML format. This regulation applies to all Italian businesses.

Read full Invoicing Guide for Italy here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Portugal 🇵🇹

Businesses in Portugal with a turnover exceeding €50,000 must use certified invoicing software approved by the Portuguese Tax Authority and comply with SAF-T requirements for electronic submissions.

Read full Invoicing Guide for Portugal here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Romania 🇷🇴

As of January 1, 2024, Romania mandates e-invoicing for all VAT-registered businesses involved in B2B and B2G transactions. Businesses, both resident and non-resident, are required to submit invoices through the RO e-Factura platform, which ensures compliance with Romanian VAT regulations.

Read full Invoicing Guide for Romania here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Serbia 🇷🇸

Since January 1, 2023, Serbia mandates B2B e-invoicing via Sistem E-Faktura for VAT-registered businesses. New rules will apply starting September 1, 2024, covering input VAT, automated data entry, and reporting timelines.

Read full Invoicing Guide for Serbia here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Turkey 🇹🇷

As of July 1, 2023, businesses in Turkey with a gross annual turnover exceeding TRY 3 million must use e-invoicing for all B2B transactions via the e-Fatura system. In addition, businesses involved in e-commerce, real estate, construction, and other specific sectors with turnover exceeding TRY 500,000 must also comply.

Read full Invoicing Guide for Turkey here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Ukraine 🇺🇦

Starting January 1, 2024, all businesses in Ukraine with annual revenue over UAH 1 million must use e-invoicing for B2B and B2C transactions via the Unified Register of Tax Invoices (URTI) platform.

Read full Invoicing Guide for Ukraine here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

 

American Countries 🌎

Latin America, led by Brazil, was the first to mandate e-invoicing, with other countries quickly following suit. Today, a significant portion of the whole America is using e-invoicing, with more countries gradually mandating it.

Brazil 🇧🇷

In Brazil, electronic invoicing is mandatory for all businesses that issue invoices. All invoices must be submitted to the tax authority for clearance before being issued to clients. Failure to meet legal requirements can result in penalties of up to 100% of the invoice value or transaction price.

Read full Invoicing Guide for Brazil here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Mexico 🇲🇽

In Mexico, e-invoicing (CFDI) is mandatory for all businesses, both B2B and B2C. All taxpayers must issue electronic invoices, which must be submitted and approved by the Mexican Tax Authority (SAT). Failure to comply with the CFDI regulations can result in significant penalties, including fines up to 100% of the invoice value.

Read full Invoicing Guide for Mexico here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Argentina 🇦🇷

In Argentina, all taxpayers, including self-employed workers, are required to issue electronic invoices (e-invoices) for both B2B and B2C transactions. These invoices must be authorized by the Federal Administration of Public Revenue (AFIP) and include an Electronic Authorization Code (CAE). Failure to comply with these regulations can result in fines up to 100% of the invoice value.

Chile 🇨🇱

Since February 1, 2018, all businesses in Chile must issue electronic invoices (DTEs) in XML format, validated by the Servicio de Impuestos Internos (SII). This applies to B2B, B2C, and B2G transactions.

Colombia

Since 2019, electronic invoicing has been mandatory in Colombia for all businesses (B2B, B2C, B2G). Invoices must be issued in XML format, digitally signed, and validated by DIAN, with a unique code (CUFE) for secure identification.

Costa Rica 🇨🇷

Since 2018, Costa Rica requires all taxpayers, including B2B and B2C businesses, to issue electronic invoices in XML format. These invoices must be digitally signed and validated by the Ministry of Finance within three hours. Recipients have eight business days to accept or reject the invoice.

Ecuador 🇪🇨

In Ecuador, electronic invoicing is mandatory for all taxpayers, including non-residents meeting specific thresholds. Invoices must be generated in XML format, digitally signed, and authorized by the Internal Revenue Service (SRI) within 24 hours to ensure compliance with tax regulations.

El Salvador 🇸🇻

Since 2018, Costa Rica requires all taxpayers, including B2B and B2C businesses, to issue electronic invoices in XML format. These invoices must be digitally signed and validated by the Ministry of Finance within three hours. Recipients have eight business days to accept or reject the invoice.

Guatemala 🇬🇹

In Guatemala, electronic invoicing is mandatory for all taxpayers, covering B2B and B2C transactions. Invoices must be issued through the FEL system, digitally signed, and authorized by the Superintendence of Tax Administration (SAT), with compliance required since 1 July 2022.

Panama 🇵🇦

In Panama, electronic invoicing is mandatory for all taxpayers, including B2B, B2C, and B2G transactions. Invoices must be issued through the Panama Electronic Invoicing System (SFEP), digitally signed, and authorized by a Qualified Authorized Provider (PAC).

Paraguay 🇵🇾

In Paraguay, electronic invoicing is mandatory for all taxpayers, covering both B2B and B2C transactions. New businesses must join the SIFEN system by 1 January 2024, while existing businesses must comply by October 2024. Invoices must be digitally signed and validated through the National Integrated Electronic Invoicing System (SIFEN).

Peru 🇵🇪

In Peru, electronic invoicing is mandatory for all businesses, including both B2B and B2C transactions. Invoices must be generated in UBL 2.1 XML format, signed digitally, and validated via the Electronic Issuance System (SEE), ensuring compliance with tax laws and regulations.

Uruguay 🇺🇾

In Uruguay, e-invoicing is mandatory for VAT-registered businesses, including B2B and B2C transactions. Invoices must be issued via the CFE portal and validated in XML format by the DGI. The mandate takes effect by May 1, 2024, with exceptions for certain sectors, such as agriculture.

 

Asian Countries 🌏

India 🇮🇳

India’s mandatory e-invoicing applies to businesses with an annual turnover over ₹5 crore, effective August 1, 2023. Invoices must be submitted to the Invoice Registration Portal (IRP) for validation, and each must be assigned a unique Invoice Reference Number (IRN) to comply with GST regulations.

Read full Invoicing Guide for India here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Malaysia 🇲🇾

From August 1, 2024, all businesses in Malaysia with a turnover exceeding RM100 million must generate e-invoices using the MyInvois Portal or API, which must be digitally signed and validated by the Inland Revenue Board of Malaysia (IRBM).

Read full Invoicing Guide for Malaysia here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Philippines 🇵🇭

In the Philippines, e-invoicing is mandatory for the 100 largest taxpayers starting July 1, 2022. The Bureau of Internal Revenue (BIR) plans to extend this requirement to all major taxpayers by 2024.

Read full Invoicing Guide for Philipines here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Saudi Arabia 🇸🇦

In Saudi Arabia, e-invoicing is mandatory for all VAT-registered businesses. Invoices must be generated in XML or PDF/A-3 format, include a QR code and unique reference number (IRN), and be transmitted via the Fatoora Portal to comply with ZATCA regulations.

Read full Invoicing Guide for Saudi Arabia here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Azerbaijan 🇦🇿

Since January 1, 2018, all taxpayers in Azerbaijan must issue electronic invoices for business transactions. The invoices must be submitted via the Internet Tax Administration portal in compliance with tax regulations.

Indonesia 🇮🇩

In Indonesia, electronic invoicing (e-invoicing) is mandatory for all VAT-registered businesses, encompassing both Business-to-Business (B2B) and Business-to-Consumer (B2C) transactions. Invoices must be issued through the government's e-Faktur system, digitally signed, and validated by the Directorate General of Taxes (DGT) to ensure compliance with tax regulations.

Israel 🇮🇱

Starting May 5, 2024, all invoices over NIS 25,000 must be electronically submitted to the Israel Tax Authority (ITA) for validation.

Kazakhstan 🇰🇿

In Kazakhstan, e-invoicing became mandatory for all taxpayers in 2019. Invoices must be submitted via the Electronic Invoicing Information System (EIIS), where they are validated, assigned a number, and stored for compliance with tax regulations.

South Korea 🇰🇷

Since 2011, e-invoicing has been mandatory in South Korea for businesses with annual revenue exceeding KRW 100 million. Starting July 1, 2023, the threshold was lowered, and it will be further reduced to KRW 80 million in 2024.

Uzbekistan 🇺🇿

Since 2020, Uzbekistan has mandated electronic invoicing (e-invoicing) for all taxpayers, including B2B, B2C, and B2G transactions. Invoices must be issued through the SoliqOnline platform, digitally signed, and validated by the State Tax Committee to ensure tax compliance.

Vietnam 🇻🇳

Since July 1, 2022, e-invoicing has been mandatory in Vietnam for all businesses and individuals providing goods or services. Invoices must be issued electronically to ensure compliance with tax regulations.

 

African Countries 🌍

Côte d'Ivoire 🇨🇮

In Côte d'Ivoire, electronic invoicing (e-invoicing) has been mandatory since 2019 for businesses providing digital goods or services. The Direction Générale des Impôts (DGI) requires these invoices to be submitted in real-time for validation, including a digital signature and unique identifier.

Read full Invoicing Guide for Côte d'Ivoire here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Egypt 🇪🇬

In Egypt, electronic invoicing (e-invoicing) is mandatory for all businesses, covering both B2B and B2C transactions. Invoices must be issued through the Egyptian Tax Authority’s (ETA) e-invoicing system, digitally signed, and validated in real-time to ensure compliance with tax regulations.

Read full Invoicing Guide for Egypt here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Kenya 🇰🇪

In Kenya, e-invoicing is mandatory for all businesses, including VAT-registered and non-VAT-registered. The Kenya Revenue Authority (KRA) requires a compliant Electronic Tax Register (ETR) for real-time transmission of invoices, which must include a buyer's PIN, control unit serial number, invoice number, and QR code. Compliance with the Tax Invoice Management System (TIMS) is required by March 31, 2024.

Read full Invoicing Guide for Kenya here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Niger 🇳🇪

In Niger, electronic invoicing (e-invoicing) is mandatory for all VAT-registered businesses, covering all transaction types, including B2B, B2C, B2G, and cross-border.

Read full Invoicing Guide for Niger here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Rwanda 🇷🇼

In Rwanda, e-invoicing is mandatory for all VAT-registered businesses, covering B2B, B2C, B2G, and cross-border transactions. The Rwanda Revenue Authority (RRA) requires these businesses to use certified Electronic Billing Systems (EBS) for real-time compliance.

Read full Invoicing Guide for Rwanda here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Tanzania 🇹🇿

In Tanzania, electronic invoicing (e-invoicing) is mandatory for all VAT-registered businesses. The Tanzania Revenue Authority (TRA) requires these businesses to issue electronic invoices for all types of transactions—B2B, B2C, B2G, and cross-border transactions—through the Tax Invoice Management System (TIMS) by March 31, 2024.

Read full Invoicing Guide for Tanzania here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Tunisia 🇹🇳

Since 2016, Tunisia has mandated electronic invoicing (e-invoicing) for large taxpayers in Business-to-Government (B2G) and Business-to-Business (B2B) transactions. The system, known as 'el fatoura,' operates under the Continuous Transaction Controls (CTC) model, with invoices submitted and validated via the Tunisie TradeNet platform.

Read full Invoicing Guide for Tunisia here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Uganda 🇺🇬

Since January 1, 2021, all VAT-registered businesses in Uganda must issue electronic invoices for B2B, B2C, B2G, and cross-border transactions. These invoices must be submitted in real-time via the Electronic Fiscal Receipting and Invoicing System (EFRIS) with a digital signature for compliance.

Read full Invoicing Guide for Uganda here. (Regulations, E-Invoicing, Tax (VAT), and Digital Reporting)

Angola 🇦🇴

In Angola, e-invoicing has been mandatory since 2020 for businesses with annual turnover over AOA 50 million (USD 250,000). The introduction of the Standard Audit File for Tax (SAF-T) in 2019 supports the country's VAT regime and the new invoicing regulations.

Benin 🇧🇯

In Benin, e-invoicing is mandatory for all VAT-registered businesses. The Direction Générale des Impôts (DGI) requires electronic invoices for all transactions, including B2B, B2C, B2G, and cross-border.

Burundi 🇧🇮

Since January 2022, Burundi mandates real-time electronic invoicing for all VAT-registered businesses, including foreign companies with local tax representatives. Invoices must be submitted to the Office Burundais des Recettes (OBR) for validation and reporting.

Democratic Republic of Congo 🇨🇩

In the Democratic Republic of Congo, electronic invoicing (e-invoicing) is mandatory for both Business-to-Business (B2B) and Business-to-Consumer (B2C) transactions. The government has implemented a standardized e-invoicing system to enhance tax compliance and streamline business operations.

Ghana 🇬🇭

In Ghana, electronic invoicing (e-invoicing) is mandatory for all Value Added Tax (VAT)-registered businesses. The Ghana Revenue Authority (GRA) requires these businesses to issue electronic invoices for all types of transactions, including Business-to-Business (B2B), Business-to-Consumer (B2C), Business-to-Government (B2G), and cross-border transactions.

Mauritius 🇲🇺

In Mauritius, e-invoicing is mandatory for businesses with annual turnover exceeding MUR 100 million. The Mauritius Revenue Authority (MRA) has implemented a phased approach:

Phase 1 (June 2023): EBS developers must register and self-certify for compliance.

Phase 2 (January 2024): Economic operators must onboard their compliant systems.

Phase 3 (May 15, 2024): Businesses exceeding MUR 100 million turnover must issue fiscal invoices using the MRA e-invoicing system.

Zambia 🇿🇲

Starting July 1, 2024, all VAT-registered businesses in Zambia must use the Smart Invoice system for B2B, B2C, and B2G transactions. The Zambia Revenue Authority (ZRA) requires real-time submission of electronic invoices for VAT and other specified taxes to ensure compliance.

 

Upcoming Regulations

E-invoicing is gaining global popularity each year due to its benefits for both governments and businesses. For businesses, e-invoicing reduces errors, saves on fines and paper costs, and streamlines compliance, freeing up time and money for business growth. For governments, it means real-time transaction tracking, which helps reduce the risk of tax evasion and fraud by ensuring every transaction is recorded and easily traceable.

As a result, more countries are introducing mandates for e-invoicing across all transactions, with Europe aiming for full e-invoicing by 2030. Check out our list of all the confirmed changes coming to European countries. Here's a quick overview of the closest upcoming changes as of November 27, 2024:

Portugal 🇵🇹

In Portugal, e-invoicing becomes mandatory for micro and small businesses starting December 31, 2024. These businesses must issue e-invoices for transactions with public administrations (B2G) through the eSPap platform, aiming to improve tax compliance and reduce fraud.

Slovakia 🇸🇰

Starting January 2025: Slovakia mandates B2B and B2C e-invoicing via the IS EFA system. Following the initial B2G mandate for transactions above €5,000, businesses must use IS EFA to electronically report all domestic invoices, ensuring full tax compliance.

Germany 🇩🇪

Germany will make B2B VAT e-invoicing mandatory starting 1 January 2025, requiring businesses to submit invoices electronically in real-time. The mandate will roll out in phases through 2028, with all businesses eventually required to comply

Estonia 🇪🇪

Starting July 1, 2025, companies in Estonia will be required to register with the tax authority to receive e-invoices. Suppliers will then need to send invoices electronically to customers who have opted for this format.

Ukraine 🇺🇦

Starting January 1, 2025, companies in Ukraine with revenues exceeding UAH 1 million will be required to implement B2B and B2C e-invoicing. SAF-T will also become mandatory for large taxpayers from 2025, with full implementation by 2027.

Latvia 🇱🇻

Starting 1 January 2025, e-invoicing will be mandatory for all transactions between businesses and public sector entities (B2G) in Latvia. From 1 January 2026, this will extend to transactions between Latvian-registered businesses (B2B).

 

Achieve Global Invoicing and Tax Compliance with Space Invoices

One way to comply with (e-)invoicing, tax and reporting regulations worldwide is to use a provider like Space Invoices.

You will be able to:

Have one API for current and future global tax and invoicing compliance,

Save time and money with less than a week-long integration,

Support and upsell your clients worldwide,

Rest assured all documents are archived and successfully reported to responsible institutions,

Become the one-stop shop for current and future clients,

Save time and money, streamlining the process and eliminate manual errors.

Having questions about achieving global compliance?

We are ready to help.

 

The information in this guide is strictly informative, as regulations and timelines change frequently. While we make every effort to monitor updates and maintain the accuracy of our content, we recommend consulting with a tax professional or e-invoicing specialist for the most reliable and personalized advice. The latest update was made on November 27th, 2024.

Additional reading:

• 3 Best White-Label Invoicing APIs for B2B SaaS, Fintech, and Neobank Platforms
• Ask Your Developer: Key Insights for the Build vs Buy Debate in Invoicing API
• Bosnia and Herzegovina Implements VAT on Non-Resident Digital Service Providers