Global e-invoicing obligations
In our overview you will find all countries that have already introduced or announced a B2G or B2B e-invoicing requirement.
We take care of the country format of your respective business partner and the communication with the tax authorities there.
Currently, there is an e-invoicing obligation in Egypt since 2023. All companies that sell taxable goods and services in Egypt are affected by the e-invoicing system. Public institutions are also affected by the obligation.
Invoice formats:
There is no standard format used. Invoices in Egypt can be created in JSON or XML format.
Since July 2015, all companies in Argentina have been required to issue electronic invoices. These electronic invoices are based on an authorization code issued by the AFIP (Administración Federal de Ingresos Públicos). A certificate is required to sign this code, the so-called CAE (Código de Autorización Elecrónico).
Requirements: From March 1, 2021, e-invoices must be provided with a QR code. The electronic authorization code facilitates tax control because it is located on the invoice, which is then sent to the customer.
Invoice formats:
The CAE requires an XML format, but the final invoice that the recipient receives can be created in any standard format.
For more information about e-invoicing in Argentina, click here.
In Albania, a new law was passed in 2021 that establishes new rules for electronic invoicing.
Since then, more and more companies have been required to replace traditional paper invoices with electronic ones.
Invoice formats:
A uniform format is not used. Specifications for the basic use of e-invoicing in Albania are UN/CEFACT (Interindustrial Invoice (Schema XML 16B)) and UBL 2.1 (ISO/IEC 19845:2015).
Requirements: From March 1, 2021, e-invoices must be provided with a QR code. The electronic authorization code facilitates tax control because it is located on the invoice, which is then sent to the customer.
Further information on e-invoicing in Albania can be found here.
So far, only an obligation has been set for Commonwealth agencies (public bodies working on behalf of the Australian Government), which had to implement eInvoicing by July 1, 2022. It was also announced that all companies must connect to the Peppol network by July 2025.
Invoice formats:
The Peppol format PEPPOL BIS Billing 3.0 has established itself as the standard in Australia.
For more information about e-invoicing in Australia, click here.
Bahrain is planning to introduce its own e-invoicing system. What exactly this system will look like and who will be required to use it has not yet been determined.
In Belgium, e-invoicing was already discussed in 2013. In the area of business relations between companies and public administrations (B2G), the use of e-invoicing is now mandatory for both parties, i.e. both the central and federal public administrations and their suppliers. In the private sector, on the other hand, the use of e-invoicing is voluntary and depends on the acceptance of the recipients. From July 2026, e-invoicing will be mandatory in the B2B sector.
Invoice formats:
The PEPPOL BIS 3.0 format has now also become the standard in Belgium.
You can find more information about e-invoicing in Belgium here.
In 2020, e-invoicing was introduced in Benin under the name Facture normalisée.
This obligation applies to all companies subject to VAT. The tax authority Direction Générale des Impots (DGI) assigns a unique QR code to each registered invoice.
Invoice formats:
The JSON format is used as the invoice format.
The Virtual Invoicing System is currently being actively introduced in Bolivia. There is no obligation to date. Invoices issued must show a Unique Daily Invoicing Code - CUFD, issued by the Servicio de Impuestos Nationales (SIN). The e-invoicing requirement is being introduced gradually. From April 1, 2023, selected taxpayers will begin issuing e-invoices.
Invoice formats:
There is currently no standard format. The only requirement is representation in the usual XML format.
In Brazil, it is mandatory for all taxpayers to issue electronic invoices in different formats called Fiscal Notes, all in XML.
Invoice formats:
Depending on the type of object to be invoiced, there are different structures for these invoices, such as NF-e for products, NFS-e for services or CT-e for the transport of goods.
There is currently no obligation for electronic invoicing in either the B2G or B2B sectors. However, initial discussions on its introduction are already taking place.
Further information on e-invoicing in Bulgaria can be found here.
Since 2022, real-time electronic declaration of invoices to the OBR (Office Burundais des Recettes) is mandatory for all VAT-registered companies as well as foreign companies with a local tax representative.
Invoice formats:
There is no uniform specification of the invoice format.
Chile was a pioneer in the development of an e-invoicing system in 2003, providing other Latin American countries such as Brazil and Mexico with the basis for their own systems, which have now become established. Despite its pioneering role, Chile only began the widespread introduction of electronic invoices in 2014 and completed this in February 2018 with the implementation of the system in rural micro-enterprises. There is a 100% obligation for senders and recipients.
Invoice formats:
In Chile, the country-specific e-invoice format DTE (a local XML format) has been unified and standardized.
China is currently reforming its current invoicing system and is initially making electronic invoicing mandatory only for new taxpayers in the B2G and B2C sectors, but voluntary for everyone else. The new e-invoicing system, E-Fapiao, is a modernization of the existing Golden Tax System (GTS), which also includes the submission of VAT invoices on paper. By 2025, the creation and receipt of invoices will be mandatory for everyone.
Invoice formats:
There is no standardized e-invoice format in China. The only requirement is, as usual, an XML-based representation.
In Costa Rica, all companies, with the exception of small taxpayers in the simplified tax regime, issue electronic invoices. All companies are therefore since 2018 obliged to process invoices electronically on both the receiving and sending side. Small taxpayers registered in the simplified tax regime can voluntarily issue electronic invoices.
Invoice formats:
In Costa Rica, an XML structured format must be used.
For more information about e-invoicing in Costa Rica, click here.
Since 2005, in the B2G sector, both the Danish authorities and their suppliers have been obliged to send electronic invoices in the national format via the NemHandel network. Implementation in the B2B sector began in 2022. Depending on the size of the company, the obligation comes into force at a different time. The sending of e-invoices is to be mandatory by July 1, 2026.
Invoice formats:
In Denmark, the national UBL 2.0 standard OIOUBL is mandatory. The use of Peppol BIS 3.0 UBL is voluntary.
You can find more information about e-invoicing in Denmark here.
Electronic invoicing in the public sector (B2G) is mandatory in Germany due to European requirements and each federal state has set its own guidelines for invoicing. Electronic invoicing is currently only mandatory for public administrations and suppliers in the federal government, the federal states of Baden-Württemberg, Bremen, Hamburg, Mecklenburg-Western Pomerania and Saarland. Rhineland-Palatinate and Hesse will follow in 2024.
In the B2B sector, companies must be able to receive e-invoices from 2025, while sending e-invoices is still voluntary. A gradual introduction will only follow from 2027 and will be completed by 2028.
You can find more information about electronic invoicing in Germany here.
Invoice formats:
In Germany, the e-invoice formats XRechnung, PEPPOL BIS and ZUGFeRD 2.1 have become established.
The use of e-invoicing has been voluntary since 2019. The e-invoicing requirement in the Dominican Republic is currently being implemented in three steps in the B2B sector. The process is implemented by the Dirección General de Impuestos Internos (DGII).
Invoice formats:
Invoices in the Dominican Republic can be created in XML format, which is based on the UBL standard.
For more information about e-invoicing in the Dominican Republic, click here.
From November 30, 2022, the creation of electronic invoices will be mandatory for taxpayers. In 2014, certain companies and public bodies were already required to create e-invoices by the SRI (Servicio de Rentas Internas).
Invoice formats:
Invoices must be issued in local XML format.
For more information about e-invoicing in Ecuador, click here.
In 2019, Côte d'Ivoire introduced an e-invoicing requirement that only requires technology companies offering digital goods or services in the B2B and B2C sectors.
Invoice formats:
A uniform format is currently not planned.
For more information on electronic invoicing in Côte d’Ivoire, click here.
In El Salvador, the e-invoicing requirement is currently being introduced gradually. There is currently no concrete plan. The issuing of electronic invoices is currently in a pilot phase.
Invoice formats:
A local JSON format is planned.
For more information on electronic invoicing in El Salvador, click here.
The use of electronic invoices in the B2G sector in Estonia is mandatory for public administrations and suppliers. Since 2017, all public institutions have had to receive and process electronic invoices, while suppliers have been obliged to issue electronic invoices since 2019. An obligation will be introduced for companies from 2025.
Invoice formats:
Invoices in Estonia can be created in the national XML format (EVS 923:2014/AC:2017), the European standard UBL 2.1 and the UN/CEFACT CII.
Further information on electronic invoicing in Estonia can be found here.
Electronic invoicing is widely used in both public administrations and private companies. In the B2G sector, since 2010, all public administrations have preferred to receive invoices in electronic form, although there was no obligation until 2020 due to European public procurement legislation. In the private sector, although it is not mandatory, it is very widely used by companies (due to the great advantages that the system offers).
Invoice formats:
Finvoice is the national e-invoice format of Finland and is used by many companies and public institutions. TEAPPSXML (Technical Approval for Public Sector e-Invoicing), which is based on the international e-invoicing standard UN/CEFACT Cross-Industry Invoice (CII), has been specially adapted for use in the Finnish public sector.
For more information on electronic invoicing in Finland, click here.
Since 2020, there has been a B2G obligation for the creation of e-invoices in France. A B2B obligation is to be introduced between July 2024 and January 2026. The introduction will take place in three phases. From July 2024, large taxpayers will be required to issue e-invoices and all other taxpayers from January 2027.
Invoice formats:
E-invoices can be issued in the formats UBL 2.0, UBL 2.1, CII 16B, CPP, PES; PDF; PEPPOL BIS and Factur-X.
For more information on electronic invoicing in Finland, click here.
Since October 1, 2022, Ghana has started introducing e-invoicing to the country's 600 largest companies. From 2024, all companies are to be converted and issue certified e-VAT invoices.
Invoice formats:
There is no specific invoice format prescribed in Ghana.
For more information on electronic invoicing in Ghana, click here.
Greece complies with European Directive 2014/55/EU and has made the receipt and processing of e-invoices compulsory for public contracting authorities in the B2G sector. An obligation in the B2B sector is also planned.
Invoice formats:
The invoice format used must simply be EN compatible.
Further information on electronic invoicing in Greece can be found here.
From April 2022, the MTD (Making Tax Digital) principle will be mandatory for all companies and requires invoices to be created electronically. However, companies could also apply the principle voluntarily in advance.
Invoice formats:
There is currently no uniform invoice format for e-invoices.
For more information on electronic invoicing in the UK, click here.
Since September 2019, all taxpayers who provide general individual services are obliged to comply with the e-invoicing model FEL (Factura electrónica en línea). The introduction is being carried out gradually.
Invoice formats:
Currently, only the creation of a structured XML file is required.
For more information on electronic invoicing in Guatemala, click here.
There is currently no obligation in Hong Kong. Public contracting authorities in the B2G sector are obliged to receive e-invoices.
Invoice formats:
Electronic invoices can be created in XML and UBL 2.0 formats.
For more information on e-invoicing in Hong Kong, click here.
In 2019, it was decided to introduce e-invoicing in India. The introduction was gradual and has been mandatory for almost all companies since October 2023.
Invoice formats:
E-invoices must be created in JSON format.
As of July 1, 2015, taxpayers in Java and Bali are required to use e-invoicing. As of July 1, 2016, this requirement applies in all other regions of Indonesia.
Invoice formats:
In Indonesia, e-invoices must be issued in XML format.
For more information about e-invoicing in Indonesia, click here.
In Ireland, there is a B2G regulation for e-invoicing. Mandatory for public administration and voluntary for public suppliers. There is currently no obligation in the B2B sector. Buyers can agree to receive e-invoices.
Invoice formats:
The format used nationally is PEPPOL BIS. Local public administrations have defined their own CIUS-CEFACT.
For more information on electronic invoicing in Ireland, click here.
When introducing the e-invoicing requirement, Iceland is following the current EU Directive 2014/55/EU. Therefore, there is only an obligation in the B2G area for public administrations and their suppliers. In the B2B area, the buyer's consent is required to receive e-invoices.
Invoice formats:
In Iceland, the formats UBL 2.1 and PEPPOL BIS Billing 3.0 CIUS are mandatory.
Further information on electronic invoicing in Iceland can be found here.
The Israeli authorities plan to introduce mandatory electronic invoicing in a phased model starting in January 2024.
Invoice formats:
There is no precise information on this yet.
For more information on electronic invoicing in Israel, click here.
In Italy, B2G invoices have been mandatory since 2014 and since 2019 this also applies to private companies (B2B). In the B2B sector, Italy was the first country in Europe to introduce a nationwide electronic invoicing requirement. The obligation applies to the creation, sending and receiving of e-invoices.
Invoice formats:
The FatturaPA (XML) format is mandatory for all e-invoices created nationwide. The PEPPOL BIS format is intended for orders.
Further information on electronic invoicing in Italy can be found here.
The use of the “Qualified Invoice System” will be possible in Japan from October 2023. These “qualified” invoices must be able to be exchanged electronically via the PEPPOL network.
Invoice formats:
The PEPPOL format is intended to be used for the exchange of e-invoices.
For more information on electronic invoicing in Japan, click here.
The introduction of e-invoicing began in Kazakhstan in 2016. Since 2019, e-invoicing has been mandatory for all companies. A central portal is responsible for validating invoices, assigning invoice numbers, delivery and archiving.
Invoice formats:
The invoices must be created in an XML format.
For more information on electronic invoicing in Kazakhstan, click here.
Since 2021, all VAT taxpayers must comply with the obligation to create an e-invoice. The whole thing is implemented via the Tax Invoice Management System (TIMS).
Invoice formats:
In Kenya, the JSON format is mandatory for creating e-invoices.
Since January 1, 2023, all persons and companies involved in the economy are obliged to create e-invoices. Invoices must be exchanged, received and created via the system provided by the tax authority ETTN.
Invoice formats:
There are currently no exact formatting requirements.
For more information on electronic invoicing in Kyrgyzstan, click here.
Since 2019, it has been mandatory for all companies in Colombia to issue electronic invoices with prior validation.
Invoice formats:
The standard invoice format is XML, version UBL V2.1 CO.
Further information on electronicInformation on invoicing in Colombia can be found here.
Since 2019, there has been a B2G obligation in Croatia for the creation of e-invoices. There is currently no obligation in the B2B sector. This is planned for 2026.
Invoice formats:
In Croatia, one of the formats PEPPOL BIS, UBL 2.1 or CII is mandatory.
Further information on electronic invoicing in Croatia can be found here.
In Lesotho, the government is currently planning to make e-invoicing mandatory for B2B, B2C and B2G. It is currently not known when and how the implementation will look (as of December 2024).
For more information on electronic invoicing in Lesotho, click here.
Electronic invoices in Latvia are currently mandatory for public administrations in the B2G sector and mandatory for public suppliers. From 2025, e-invoicing will become mandatory in the B2B sector.
Invoice formats:
The PEPPOL BIS 3.0 format is mandatory nationwide.
For more information on electronic invoicing in Latvia, click here.
In Liechtenstein, the receipt of e-invoices is mandatory for central and sub-central/local authorities. For all other areas, there are currently no obligations to create e-invoices.
Invoice formats:
The e-invoices can be created in XML or PDF format.
Further information on electronic invoicing in Liechtenstein can be found here.
Since July 2016, electronic invoicing has been mandatory in Lithuania in the B2G sector. In the private sector, e-invoicing is currently voluntary. There are currently no plans to make it mandatory.
Invoice formats:
The PEPPOL BIS 3.0 / CII or UBL 2.1 LT format is required here.
For more information on electronic invoicing in Lithuania, click here.
Since April 2019, public contracting authorities in Luxembourg have been obliged to receive and process invoices electronically. From March 18, 2023, all companies will be obliged to send e-invoices to public institutions.
Invoice formats:
Nationwide, the PEPPOL BIS 3.0, XML UBL 2.1 or XML UBL UN/CEFACT CII format is mandatory for e-invoices created.
Further information on electronic invoicing in Luxembourg can be found here.
From August 2024, Malaysia will make electronic invoicing mandatory.
Invoice formats
The following formats will be available for the transmission of electronic invoices: XML and JSON
For more information on e-invoicing in Malaysia, click here.
In 2018, Malta will comply with European Directive 2014/55/EU by requiring all public administrations to receive electronic invoices.
Invoice format:
So far, the PEPPOLBIS BILLING 3.0 format is planned.
Further information on e-invoicing in Malta can be found here.
At the moment, a gradual rollout for the introduction of e-invoicing is being planned. The first phase began on May 15, 2024 for companies with a turnover of more than 100 million rupees (2 million euros). There is currently no exact timetable for further phases.
Invoice format:
So far, only JSON formats are available in Mauritius.
For more information on e-invoicing in Mauritius, click here.
In Mexico, an e-invoicing system was introduced in 2004 and is continually being improved. E-invoicing has been mandatory in the B2B sector for creating, sending and receiving since 2014.
Invoice formats:
The digital tax receipt Comprobante Fiscal Digital por Internet 4.0 (CFDI 4.0) is a structured XML file that is submitted to the tax authority SAT.
For more information about e-invoicing in Mexico, click here.
In 2018, the New Zealand government launched the e-invoicing project together with Australia, the “Australia and New Zealand Government Electronic Invoicing Arrangement”. Currently, only a few authorities in the B2G sector are obliged to receive e-invoices.
Invoice formats:
In New Zealand, the PEPPOL BIS Billing 3.0 format is mandatory.
For more information about e-invoicing in New Zealand, click here.
The use of electronic invoices is mandatory for public administrations and voluntary in the B2B sector.
Invoice formats:
In the Netherlands, the formats SI-UBL 2.0, PEPPOL BIS 3.0 and NL CIUS are mandatory.
You can find more information about e-invoicing in the Netherlands here.
Since 2021, e-invoicing has been mandatory in Niger for all companies subject to VAT.
Invoice formats:
There is no prescribed format in Niger.
A requirement to submit e-invoices for imports and exports was announced by the Nigerian government in 2022.
Invoice formats:
Exact information is not yet available.
In Norway, receiving and managing e-invoices in the B2G sector has been mandatory for all public administrations since 2019. From 2023, this obligation will also apply to the sending of e-invoices by suppliers in the B2G sector. There is currently no obligation for the B2B sector.
Invoice formats:
E-invoices can be issued in Norway in PEPPOL BIS 3.0 format or in the national EHF Billing 3.0.
You can find more information about e-invoicing in Norway here.
In Austria, there is a B2G obligation to create and send e-invoices. There is no obligation in the B2B sector.
Invoice formats:
Nationwide, invoices can be issued in the national ebInterface format, UBL format or PEPPOL BIS format.
Further information on e-invoicing in Austria can be found here.
Panama is currently in the process of implementing an e-invoicing system. A B2G obligation to create e-invoices has been in place since July 2022. A nationwide B2B obligation will apply from June 30, 2023.
Invoice formats:
In Panama, a digitally signed XML file is required.
For more information about e-invoicing in Panama, click here.
In 2017, Paraguay began introducing e-invoicing. Since 2022, in addition to those already required by the government, all other companies can voluntarily register in the national SIFEN system. From October 2024, the creation of e-invoices will be mandatory for all sectors. Companies newly registered after January 1, 2024 will then already be obliged to create, send and receive electronic invoices.
Invoice formats:
The standard XML file is provided here for creating the e-invoice.
For more information on e-invoicing in Paraguay, click here.
The gradual introduction of e-invoicing obligations in Peru began in 2014. Since 2021, 100% of all taxpayers are required to issue, receive and send e-invoices.
Invoice formats:
A standardized XML format is planned nationwide, which uses the adapted version UBL V2.1.
Since July 1, 2022, the e-invoicing requirement applies to the 100 largest companies in the country. A national obligation is planned.
Invoice formats:
The e-invoices created must be in JSON format.
For more information on e-invoicing in the Philippines, click here.
Poland has had an e-invoicing obligation in the B2G area for public administrations since 2019. In the B2B area, it will become mandatory for sending, receiving and issuing in 2026. Initially, an obligation was planned from January 2024, but this has been postponed to 2026.
Invoice formats:
The formats UBL 2.1, UN/CEFACT CII or PEPPOL BIS 3.0 are intended for the creation of e-invoices in Poland.
Further information on e-invoicing in Poland can be found here.
Public administrations are obliged to use e-invoicing. For suppliers, there has been a gradual adaptation plan in the B2G area since January 2021. For B2B, it remains voluntary for the time being.
Invoice formats:
The formats UBL 2.1 “CIUS-PT” and CEFACT “CIUS-PT” are planned nationwide. E-invoices can also be generated as PDFs until December 31, 2023.
Further information on e-invoicing in Portugal can be found here.
Since 2022, invoices in Rwanda can only be issued through the government invoicing system.
In Russia, e-invoicing has only been mandatory for large companies since July 2021. There is no obligation in other areas.
Invoice formats:
A RU-XML format is required as a mandatory format.
You can find more information about e-invoicing in Russia here.
Since July 1, 2022, e-invoicing has been mandatory in the B2G sector for public administrations and in the B2B sector for products with a high tax risk. From 2024, an obligation should also come into force in the B2B sector.
Invoice formats:
In Romania, UBL 2.1 is intended as a uniform format.
In Zambia, e-invoicing has been mandatory in both B2B and B2G transactions since July 2024.
Since July 1, 2022, electronic invoicing is mandatory for suppliers of goods and services between Italy and San Marino.
Invoice formats:
For e-invoicing between Italy and San Marino, only a structured XML file is provided.
Further information on e-invoicing in San Marino can be found here.
In Saudi Arabia, the mandatory e-invoicing in the B2B, B2C and B2G sectors will be introduced in two phases. The first phase began in December 2021. The second phase of the introduction will begin on July 1, 2023.
Invoice formats:
In the first phase of the e-invoicing introduction, the e-invoices must be created in any structured XML format. With the start of the second phase of the introduction, the formats UBL 2.1, KSA or Hybrid are planned.
For more information on invoicing in Saudi Arabia, click here.
Electronic invoicing has been mandatory in the public sector in Sweden since 2019. Its use is voluntary in the B2B sector.
Invoice formats:
In Sweden, the invoice format PEPPOL BIS 3.0 is intended for e-invoicing.
You can find more information about invoicing in Sweden here.
In Switzerland, e-invoicing is only mandatory for public administrations and their suppliers. For suppliers, however, this only applies if the value of the invoice exceeds CHF 5,000 (approx. €4,594.57).
Further information on invoicing in Switzerland can be found here.
In May 2022, receiving and storing e-invoices became mandatory for public administrations in Serbia. From July 2022, e-invoices had to be sent by public administrations to companies and the companies had to be able to receive and store the e-invoices. Since January 2023, the obligation also applies to the B2B sector.
Invoice formats:
UBL 2.1 is planned as the invoice format.
Zimbabwe has followed the example of several other African countries and has required the submission of electronic invoices through an electronic tax register since January 2022. Information on taxpayers' transactions is transmitted in real time to the tax authority ZIMRA.
From April 2023, e-invoicing will be mandatory for B2G transactions. It will also be mandatory in the B2B sector.
Invoice formats:
There is no specific invoice format for e-invoices.
Further information on invoicing in Slovakia can be found here.
E-invoicing has been mandatory in the B2G sector in Slovenia since 2015. An obligation in the B2B sector is also planned for 2026.
Invoice formats:
Electronic invoices can be sent in the national e-Slog 2.0 format, PEPPOL BIS 3.0 format or in UBL 2.1 format.
Further information on invoicing in Slovenia can be found here.
In the B2G sector, electronic invoicing has been mandatory for several years. Since 2018, e-invoicing has been mandatory between subcontractors and contractors for a value of over €5,000. In the B2B sector, the e-invoicing requirement will be gradually introduced between 2024 and 2025. First for companies with an annual turnover of more than €8 million.
Invoice formats:
A structured XML document is planned, which is the FACTURAE format.
E-invoicing was introduced in South Korea in 2011 in the B2B and B2G sectors and is being continuously expanded. In 2014, companies with an annual turnover of more than 300 million KRW were required to create e-invoices. From July 1, 2022, companies with a turnover of 200 million KRW or more will be required to do so, and from July 1, 2023, companies with a turnover of 100 million KRW or more (approx. 73,000 euros).
Invoice formats:
A structured XML file is provided as the invoice format.
Since 2021, e-invoicing, also known as eGui, has been mandatory for every company based in Taiwan.
Invoice formats:
The XML-based MIG-3.2.1 is intended for the e-invoices created and must comply with government requirements.
The gradual introduction of e-invoicing is currently being pushed forward in Tanzania. For this purpose, the VFD (Virtual Fiscal Device) is being expanded.
Invoice formats:
E-invoices must contain a verification code and a QR code, which is issued by the tax authority (TRA).
In Thailand, the creation of e-invoices is voluntary and has been regulated by the government since 2017.
Since 2018, the creation of e-invoices in the B2B and B2G sectors has been voluntary.
In the B2G area, the Czech Republic follows the current EU regulation and all public contracting authorities are obliged to receive and process e-invoices. In the B2B area, the consent of the seller is currently required.
Since 2016, eInvoicing has been mandatory for use in the B2G sector and in the B2B sector for large companies.
All companies with a turnover of more than 5 million lira are obliged to use e-invoicing. Public administrations must be able to receive e-invoices in the B2B sector and their suppliers must be able to issue them. To do this, suppliers must register with the TRA (Turkish Revenue Administration).
Since January 1, 2022, there has been an e-invoicing obligation and an e-ticket obligation in the B2B / B2C as well as in the B2G area.
Since July 2018, all taxpayers in Hungary have been required to submit invoice data to the Hungarian tax authorities in real time if transactions exceed a minimum amount of HUF 100,000. As of July 2020, this VAT threshold was abolished, meaning that all domestic transactions between taxpayers must be reported. Since January 2021, the reporting obligation also includes B2C invoices as well as intra-community exports and B2B deliveries.
Invoice formats
The formats UBL 2.1, UN/CEFACT CII or PEPPOL BIS 3.0 are intended for the creation of e-invoices in Poland.
Further information on e-invoicing in Hungary can be found here.
The issuing and receipt of e-invoices is mandatory for all taxpayers.
A pilot project is currently being carried out in the USA until the end of the first quarter of 2023, in which an electronic invoice exchange system will be introduced in the B2B sector.
As of July 1, 2022, all taxpayers who currently issue paper invoices must issue e-invoices.
In the B2G sector, the creation of e-invoices has been mandatory for all public administrations since January 1, 2022. The sending of electronic invoices by suppliers is currently voluntary.
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