Status, scope, format, clearance model and go-live dates for e-invoicing mandates across 150 jurisdictions. Filter by region, status or clearance model. Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 and national tax authority portals.
| Jurisdiction | Region | Status | Scope | Format | Clearance model | Go-live | Notes |
|---|
Data sourced from the EY Worldwide VAT, GST and Sales Tax Guide 2026 (current as of 1 January 2026), cross-checked against national tax authority e-invoicing portals and EU Directive 2014/55/EU status pages. Phased mandates shift frequently — always confirm go-live dates and scope with the relevant tax authority or your local advisor before planning an implementation.
Save the jurisdictions you care about to a free DeterminedAI account and get an email when their go-live, scope, or format changes. Plus DeterminedAI generates, clears and archives e-invoices across every regime above, integrated with your ERP or billing system. Free forever tier, no credit card.
Start free → See pricingE-invoicing is moving from a niche compliance project to a baseline requirement on every continent. The tracker above is our live view of where structured e-invoicing is live, planned, or in pilot — covering 150 jurisdictions with the current status, mandated format (Peppol BIS, UBL, FatturaPA, KSeF, CFDI, NF-e, Factur-X), clearance model (clearance vs. post-audit), in-scope transactions (B2G / B2B / B2C), and the confirmed or proposed go-live date.
We refresh the dataset against the EU Directive 2014/55/EU status pages, individual member-state tax authority portals, and the Peppol Authority register. Phased mandates (France's PPF rollout, Germany's 2025–2028 staircase, the EU's ViDA reform) are tracked phase by phase so you can plan implementation work against confirmed compliance windows rather than press-release dates.
Each row shows the jurisdiction, scope (B2G / B2B / B2C / B2X combinations), status (live, mandatory from a date, voluntary, planned, in pilot), the format required, the clearance model, and the go-live date. Use the region and status filters to narrow to your geographies. The source-note below the table cites where each row's data comes from — typically the national tax authority's e-invoicing portal or the EU member-state status pages.
E-invoicing is the issuance, transmission, and storage of invoices in a structured electronic format (typically XML, UBL, or CII) that machines can read directly. PDFs and scanned paper invoices are not e-invoices.
Many tax authorities now mandate e-invoicing for B2B and B2G supplies — invoices must be created in a specific format (Peppol BIS, FatturaPA, KSeF, UBL) and either cleared by a government platform before issuance (clearance model) or reported afterwards (post-audit model).
B2G e-invoicing is mandatory across the EU under Directive 2014/55/EU. B2B mandates are live in Italy (FatturaPA via SdI), Poland (KSeF), Hungary (NAV RTIR), Romania (e-Factura), Spain (Verifactu/SII), Portugal (ATCUD), Brazil (NF-e), Mexico (CFDI), Chile (DTE), Colombia (DIAN), Türkiye (e-Fatura), Saudi Arabia (FATOORA), and India (e-invoicing under GST).
Phasing in 2025–2028: France (PPF, 2026/2027), Germany (receipt 2025, issuance 2027/2028), Belgium (2026), Croatia (2026), Slovakia, Slovenia. The tracker above shows current status and confirmed go-live dates for 150 jurisdictions.
ViDA is the EU's reform of the VAT system, adopted in 2025. It introduces mandatory structured e-invoicing and near-real-time digital reporting for intra-EU B2B transactions from 1 July 2030, replacing the current EC Sales List. Member states can implement domestic e-invoicing mandates earlier without a Council derogation.
ViDA also extends the OSS scheme to cover all B2C goods and modernises the platform-economy rules for short-term accommodation and passenger transport. Read our full ViDA explainer for the complete timeline.
Peppol (Pan-European Public Procurement OnLine) is a standardised network for exchanging structured business documents — most importantly e-invoices in the Peppol BIS Billing 3.0 format. It's the default e-invoicing channel for B2G in 30+ countries (all EU member states plus Australia, New Zealand, Singapore, Japan, the US federal government).
To send invoices to Peppol-connected buyers you need a Peppol Access Point. DeterminedAI provides Peppol connectivity as part of the e-invoicing module.
Clearance: each invoice is submitted to a government platform and approved (issued a unique ID/hash) before it's legally valid — Italy SdI, Poland KSeF, Mexico CFDI, Brazil NF-e.
Post-audit: invoices are issued freely but reported periodically (real-time, daily, or with the VAT return) — Spain SII, Hungary NAV RTIR, France's upcoming PPF.
Clearance is more invasive but provides immediate legal certainty; post-audit is lighter operationally but exposes you to retrospective audit risk.
France's B2B e-invoicing mandate is now phased: 1 September 2026 for receiving e-invoices (all VAT-registered businesses) and issuing for large/medium-sized companies; 1 September 2027 for issuing by all remaining businesses. Invoices flow through certified Partner Dematerialisation Platforms (PDPs) — the central public PPF was scaled back in 2024.
Format: Factur-X (hybrid PDF/A-3 with embedded XML) or UBL.