E-Invoicing regulations by country
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.
With the introduction of the eFaktura.bg system in 2007, which is now used by more than 500 invoice issuers from various industries, the process of electronic issuance, transmission, receipt and processing of invoices has been automated.
Invoice formats:
There is no prescribed uniform format.
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.
In 2003, Chile was a pioneer in the development of an e-invoicing system, 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.
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.
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. In May 2022, the Danish Parliament passed a new accounting law that requires companies to exchange and archive invoices electronically. Implementation in the B2B sector began in 2022. Depending on the size of the company, the obligation will come into force at a different time. The sending of e-invoices is to be mandatory by July 1, 2026.
The new Danish Accounting Act brings with it many innovations, the most important of which is the requirement to issue, exchange, receive, process and archive invoices electronically. At the same time, software providers of corresponding services must register with the Danish Business Authority (ERST) and obtain the status of a "digital accounting system".
Invoice formats:
In Denmark, the national UBL 2.0 standard OIOUBL is mandatory. The use of Peppol BIS 3.0 UBL is voluntary.
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 have been able to issue electronic invoices on a voluntary basis since 2011, as long as the recipient agrees. The ability to receive and process electronic invoices is required for all federal contracting authorities. In addition, all federal states must enact their own laws on electronic invoicing.
You can find more information about the federal states’ plans to make e-invoicing mandatory 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 is currently being gradually implemented in the Dominican Republic in the B2B sector in three steps:
– Large companies (2023)
– Large local and medium-sized companies (2024)
– Small businesses (from 2025)
The procedure 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.
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.
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.
In El Salvador, the e-invoicing requirement is currently being introduced gradually. There is currently no concrete plan. So far, the issuing of electronic invoices is voluntary.
Invoice formats:
A local JSON format is planned.
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.
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. A PDF is sufficient for foreign providers.
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).
As part of the implementation of Directive 2014/55/EU, public bodies must be able to receive electronic invoices from 2020. However, transmission to suppliers is only required if a public authority invoices more than EUR 10,000 per year.
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.
Since 2020, there has been a B2G obligation to issue 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 obliged to issue e-invoices. Medium-sized taxpayers from January 2025 and all other taxpayers from January 2026.
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.
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.
Greece complies with the European Directive 2014/55/EU and has made the receipt and processing of e-invoices mandatory for public contracting authorities in the B2G sector.
Invoice formats:
The invoice format used must simply be EN compatible.
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.
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 will be carried out gradually. From April 1, 2023, all taxpayers will be obliged to create, send and receive only electronic documents.
Invoice formats:
Currently, only the creation of a structured XML file is required.
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 PDF, doc, docx, xls and xlsx formats.
In 2019, it was decided to introduce the e-invoicing requirement in India in stages. The introduction is currently being implemented in phase five. As of January 1, 2023, all taxpayers with income over 5 crores INR (approx. €624,000) are obliged to issue electronic invoices. There are currently no obligations to receive e-invoices and no planned gradual rollout.
Invoice formats:
E-invoices must be created in JSON format according to the GST INV-1 schema. The GST INV-1 schema is based on PEPPOL/UBL.
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:
There is currently no uniform formatting requirement for Indonesia.
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.
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 UBL 2.1 and PEPPOL BIS formats are mandatory.
The Israeli authorities are planning to introduce mandatory electronic invoicing based on the Chilean model. It is not yet known when this will happen.
Invoice formats:
There is no precise information on this yet.
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.
From October 2023, the creation of e-invoices will be mandatory in Japan. The 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.
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.
Since September 30, 2022, 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.
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.
Since 2019, there has been a B2G obligation to create e-invoices in Croatia. There is currently no obligation in the B2B sector.
Invoice formats:
In Croatia, one of the formats PEPPOL BIS, UBL 2.1 or CII is mandatory.
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 March 2023).
Electronic invoices in Latvia are currently mandatory for public administrations in the B2G sector and voluntary for public suppliers. From 2025, e-invoicing will be mandatory in the B2G and B2B sectors.
Invoice formats:
The PEPPOL BIS 3.0 format is mandatory nationwide.
In Lichtenstein, 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.
Since July 2017, 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 format PEPPOL BIS 3.0 – National XML Format is required here.
Since April 2019, public contracting authorities in Luxembourg have been obliged to receive and process invoices electronically. In May 2022, the gradual introduction of the obligation to send e-invoices began. From March 18, 2023, all companies will be obliged to send e-invoices to public institutions.
Invoice formats:
The PEPPOL BIS 3.0 format is mandatory nationwide for e-invoices.
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.
Malta joins in complying with European Directive 2014/55/EU by requiring all public administrations to receive electronic invoices.
Invoice format:
The PEPPOL format is currently planned. A country-specific format is currently being developed.
At the moment, a gradual rollout for the introduction of e-invoicing is being planned. There is currently no exact timetable.
Invoice format:
Currently, all that is known is that invoices must be sent to the tax authorities and must be provided with a QR code.
In Mexico, an e-invoicing system was introduced in 2004 and is being continuously improved. E-invoicing is mandatory in the B2B, B2C and B2G sectors when creating, sending and receiving.
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. This format will apply from April 2023.
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.
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.
Since 2021, e-invoicing has been mandatory for all companies subject to VAT in Niger.
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. Invoices under 10,000 yuan are exempt. If a supplier's annual invoice value is more than 500,000 yuan, invoices must be submitted electronically.
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.
In Austria, there is a B2G obligation to create and send e-invoices. There is currently no obligation in the B2B sector.
Invoice formats:
Nationwide, invoices can be issued in the national ebInterface format, UBL format or PEPPOL BIS format.
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.
In 2017, Paraguay began introducing e-invoicing. Since 2019, 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.
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 has applied to the 100 largest companies in the country. In January 2023, the introduction of the EIS (Electronic Invoicing System) began for all companies based in the country.
Invoice formats:
The e-invoices created must be in JSON format.
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 2024. Initially, an obligation was planned from January 2024, but this has been postponed to July 2024.
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. From July 2024, only the FA_VAT format, a structured XML file, may be used.
Public administrations are obliged to receive e-invoices. 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.
Since 2022, invoices in Rwanda can only be issued through the government invoicing system.
In Russia, since July 2021, only e-invoices for imported, traceable goods have been mandatory. There is no obligation in other areas.
Invoice formats:
A RU-XML format is required as a mandatory format.
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, but compliance with the schedule is rather unlikely at this point in time (as of March 2023).
Invoice formats:
In Romania, UBL 2.1 is intended as a uniform format.
In Zambia, e-invoicing is mandatory in both B2B and B2C transactions.
Since July 1, 2022, electronic invoicing is mandatory for suppliers of goods and services between Italy and San Marino.
There are currently no further obligations regarding electronic invoicing.
Invoice formats:
For e-invoicing between Italy and San Marino, only a structured XML file is provided.
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 private sector.
Invoice formats:
In Sweden, the invoice formats PEPPOL BIS 3.0, Svefaktura or SFTI ESAP 6 Fulltextfaktura are intended for created e-invoices.
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).
Invoice formats:
swissDIGIN-Yellowbill 2.0 or EDIFACT ABADOC are the prescribed invoice formats for Switzerland.
In Serbia, electronic invoicing was introduced gradually. In May 2022, receiving and storing them became mandatory for public administrations. 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.
E-invoicing has been mandatory in the B2G sector in Slovenia since 2015. An obligation in the B2B sector is also being sought.
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.
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.
Public administrations are obliged to receive and process e-invoices. Suppliers to public administrations can send invoices electronically on a voluntary basis.
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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