E-Invoicing/CTC Model:
&ndash; B2G: Post Audit, Peppol is recommended&nbsp;
&ndash; B2B: Post Audit
Mandatory Infrastructure:
&ndash; B2G: N/A
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: UBL 2.1, Peppol BIS is recommended&nbsp;
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: Peppol BIS is recommended. All public authorities can receive through the Peppol network
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
3 years
Archiving Abroad:
Allowed under conditions
&nbsp;

E-Invoicing/CTC Model:
Pre-clearance and post-clearance
Mandatory Infrastructure:
AFIP
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Required
Archiving Period:
10 years
Archiving Abroad:
Not allowed

Test sub

E-Invoicing/CTC Model:
&ndash; B2G: Peppol
&ndash; B2B: Post Audit
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS AU-NZ,
&ndash; B2B: N/A
Mandatory for Issuing:
Formally, no explicit requirements
Mandatory for Receiving:
&ndash; B2G: Partially Implemented (Peppol)
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralised/Peppol
&ndash; B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G Federal level: USP/Peppol
&ndash; B2G other levels: BBG
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to federal agencies
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Optional
Archiving Period:
&ndash; Movable Property: 7 years
&ndash; Immovable property: 22 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralized/Peppol
&ndash; B2B: Post-audit
&ndash; January 2026 B2B: Peppol rolled out
Mandatory Infrastructure:
&ndash; B2G: Mercurius/Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS
&ndash; B2B: N/A
- B2B: EN-compliant formats - January 2026
Mandatory for Issuing:
&ndash; B2G March 2024: All suppliers
&ndash; B2B January 2026: Peppol to be rolled out&nbsp;
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent is required. (Consent not required if sending e-invoices to Hermes)
- B2B January 2026: Peppol to be rolled out&nbsp;
eSignature:
Optional
Archiving Period:
&ndash; Movable Property: 10 years
&ndash; Immovable property: 15 years
&ndash; Real Estate Construction: 25 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post-clearance
Mandatory Infrastructure:
SIAT
Mandatory Format:
Local XML
Mandatory for Issuing:
Group 1: December 2021
Group 2: August 2022
Group 3: April 2023
Group 4: February 2024
Group 5: March 2024
Group 6: April 2024
Group 7: July 2024
Group 8: October 2024
Group 9: October 2025
Group 10: October 2025 
Group 11: October 2025
Group 12: October 2025
Mandatory for Receiving:
Group 1: December 2021
Group 2: August 2022
Group 3: April 2023
Group 4: February 2024
Group 5: March 2024
Group 6: April 2024
Group 7: July 2024
Group 8: October 2024
Group 9: December 2024
Group 10 &amp; 11: February 2025
Group 12: March 2025
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; Pre-clearance: NF-e, CT-e, and MDF-e
&ndash; Post-clearance: NFS-2
Mandatory Infrastructure:
SEFAZ
Mandatory Format:
&ndash; NF-e, CT-e and MDF-e: XML&rsquo;s harmonised on the federal level
&ndash; Presentation: DANFE for NF-e, DACTE for CT-e and DAMDFE for MDF-e
&ndash; NFS-e: XML&rsquo;s established on municipal levels
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed subject to derogation

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Optional
Archiving Period:
10 Years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
SII
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Clearance (under roll-out)
Mandatory Infrastructure:
STA
Mandatory Format:
Local XML
Mandatory for Issuing:
Aim to implement by 2025
Mandatory for Receiving:
Aim to implement by 2025
eSignature:
Mandatory
Archiving Period:
30 years
Archiving Abroad:
Allowed under conditions
<div id="gtx-trans" style="position: absolute; left: 1px; top: 221px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
DIAN
Mandatory Format:
UBL 2.1 CO
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
N/A
Mandatory for Receiving:
N/A
eSignature:
Not Required
Archiving Period:
10 years
Archiving Abroad:
Not allowed

<div class="fusion-text fusion-text-3 label-spec einvoicing-model">
E-Invoicing/CTC Model:
</div>
<div class="fusion-text fusion-text-4 data-spec einvoicing-model-data">
Post-clearance
</div>
<div class="fusion-text fusion-text-7 label-spec mandatory-infrastructure">
Mandatory Infrastructure:
</div>
<div class="fusion-text fusion-text-8 data-spec mandatory-infrastructure-data">
MH
</div>
<div class="fusion-text fusion-text-9 label-spec mandatory-format">
Mandatory Format:
</div>
<div class="fusion-text fusion-text-10 data-spec mandatory-format-data">
Local XML
</div>
<div class="fusion-text fusion-text-11 label-spec mandatory-issuing">
Mandatory for Issuing:
</div>
<div class="fusion-text fusion-text-12 data-spec mandatory-issuing-data">
All suppliers
</div>
<div class="fusion-text fusion-text-13 label-spec mandatory-receiving">
Mandatory for Receiving:
</div>
<div class="fusion-text fusion-text-14 data-spec mandatory-receiving-data">
All buyers
</div>
<div class="fusion-text fusion-text-15 label-spec esignature">
eSignature:
</div>
<div class="fusion-text fusion-text-16 data-spec esignature-data">
Mandatory. In addition, e-seal and cryptographic key as alternatives.
</div>
<div class="fusion-text fusion-text-17 label-spec archiving-period">
Archiving Period:
</div>
<div class="fusion-text fusion-text-18 data-spec archiving-period-data">
5 Years
</div>
<div class="fusion-text fusion-text-19 label-spec archiving-abroad">
Archiving Abroad:
</div>
<div class="fusion-text fusion-text-20 data-spec archiving-abroad-data">
Allowed&nbsp;
</div>

E-Invoicing/CTC Model:
&ndash; B2G: Centralised/Peppol
&ndash; B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: FINA e-Račun/Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: UBL 2.1, Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
11 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
&ndash; B2G: Peppol, under development
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: EN Compatible, Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent is required
eSignature:
Not Required
Archiving Period:
6 years (for MOSS system 10 years)
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
&ndash; B2G: Under development
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: EN Compatible by Law, local ISDOC in practice
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent is required
eSignature:
Not Required
Archiving Period:
10 Years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralised/Peppol
&ndash; B2B: Post Audit
Mandatory Infrastructure:
&ndash; B2G: Nemhandel/Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: OIOUBL or Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Movable Property: 5 years
&ndash; Immovable Property: 10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post-clearance
Mandatory Infrastructure:
DGII
Mandatory Format:
Local XML
Mandatory for Issuing:
- Jan-May 2024: Mandatory for Large Taxpayers
- 15 May 2025: Mandatory for Medium Taxpayers
- 15 May 2026: Mandatory for Small &amp; Micro taxpayers
Mandatory for Receiving:
- Jan-May 2024: Mandatory for Large Taxpayers
- 15 May 2025: Mandatory for Medium Taxpayers
- 15 May 2026: Mandatory for Small &amp; Micro taxpayers
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post-clearance (within 24 hours)
Mandatory Infrastructure:
SRI
Mandatory Format:
Local XML
Mandatory for Issuing:
All buyers
Mandatory for Receiving:
All suppliers
eSignature:
Mandatory
Archiving Period:
7 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
- B2B and B2G: Clearance
- B2C: e-receipt system
Mandatory Infrastructure:
ETA Invoicing Portal
Mandatory Format:
XML/JSON
Mandatory for Issuing:
Phased rollout: Fully implemented by 2023
Mandatory for Receiving:
No explicit requirements
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed

E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
MH (Sp. "Ministerio de Hacienda")'
Mandatory Format:
Local JSON
Mandatory for Issuing:
Group 1 started in July 2023 Group 2 started in October 2023
MH is mandating taxpayers through internal communications
Mandatory for Receiving:
Group 1 started in July 2023 Group 2 started in October 2023
MH is mandating taxpayers through internal communications
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Interoperability/ Peppol
&ndash; B2B: Post Audit
- B2B 1 July 2025: Buyers registered as e-invoice receivers may demand their suppliers to issue e-invoices
Mandatory Infrastructure:
&ndash; B2G: RIK/Peppol or contracted service providers
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: EN compatible formats, EVS 923:2014 and EVS 923:2014/AC:2017, PDF from foreign suppliers
&ndash; B2B: No explicit requirements
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: No explicit requirements
- B2B 1 July 2025: Buyers registered as e-invoice receivers may demand their suppliers to issue e-invoices
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Movable property: 7 years
&ndash; Immovable property: 10 years
Archiving Abroad:
Allowed
<div id="gtx-trans" style="position: absolute; left: 110px; top: 559px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
&ndash; Post-audit
&ndash; Fiscalization (for certain mandated sectors)
Mandatory Infrastructure:
&ndash; N/A
&ndash; FRCS (Fiscalization)
Mandatory Format:
N/A
Mandatory for Issuing:
&ndash; N/A
&ndash; Group 1 (since 31 December 2024): Supermarkets, Pharmacies (Fiscalization)
&ndash; Group 2 (since 31 December 2024): Hardware companies, Accounting firms, Medical centers, Travel agencies, Law firms (Fiscalization)
&ndash; Group 3 (TBA): Accommodation, Architecture and engineering, Commercial health services, Construction, Food services, Freight operators, Real estate agents, Service stations, Wholesalers and manufacturers (Fiscalization)
Mandatory for Receiving:
N/A
eSignature:
Not Required
Archiving Period:
&ndash; Movable property: 7 years
&ndash; Immovable property: 7 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Interoperability/Peppol
&ndash; B2B: Post Audit
Mandatory Infrastructure:
&ndash; B2G: Peppol or contracted service providers
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: TEAPPSXML, Finvoice, EN compatible
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; 6 years
&ndash; 13 years for invoices related to real estate investment
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralized/Peppol
&ndash; B2B: Post Audit
&ndash; From 1 September 2026 B2B: Decentralized
Mandatory Infrastructure:
&ndash; B2G: Chorus Pro/Peppol
&ndash; B2B: N/A
&ndash; From 1 September 2026 B2B: PDP/PPF
Mandatory Format:
&ndash; B2G: UBL 2.0, UBL 2.1, CII 16B, CPP, FacturX, PES, PDF, Peppol BIS
&ndash; B2B: N/A
&ndash; From 1 September 2026: UBL 2.1., CII 3.0, FacturX
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: No explicit requirements
&ndash; From 1 September 2026 B2B: Large and intermediate
&ndash; From 1 September 2027 B2B: Small, medium and micro
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer's consent required
&ndash; From 1 September 2026 B2B: All taxpayers
eSignature:
Not required, but common
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralised/Peppol
&ndash; B2B: Post Audit
Mandatory Infrastructure:
&ndash; B2G: Individual platforms in each state (16) and Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Xrechnung, Peppol BIS, Zugferd 
&ndash; B2B: EN-complaint formats
Mandatory for Issuing:
&ndash; B2G: Suppliers to all Federal and Bremen contracting authorities
&ndash; B2B: No explicit requirements
- From 1 January 2027 B2B: Taxpayers with turnover &gt; 800 TEUR (EN 16931 compliant e-invoices)
- From 1 January 2028 B2B: All taxpayers (EN 16931 compliant e-invoices)
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
- From 1 January 2025 B2B: All taxpayers (EN 16931 compliant e-invoices)
eSignature:
Not Required
Archiving Period:
- Currently: 10 years
- From 1 January 2025: 8 years (exceptions for certain documents)
Archiving Abroad:
Allowed under conditions
<div id="gtx-trans" style="position: absolute; left: 410px; top: 332px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
B2G: Peppol / Clearance
B2B: Post-audit / Clearance
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B clearance: myDATA
&nbsp;&ndash; B2B exchange: not regulated
Mandatory Format:
&ndash; B2G: EN compliant format, Peppol BIS 3.0 GR CIUS
&ndash; B2B clearance: UBL 2.1 GR
&ndash; B2B exchange: UBL 2.1 if it is via ASP. Other is not regulated
Mandatory for Issuing:
&ndash; B2G: Economic operators must submit e-invoices that are in accordance with the European standard.&nbsp;
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
5- 10 years. Exceptionally, the 5 year storage period may be extended in specific cases. Each case should be checked ad hoc.
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
&ndash; Certified service providers (PAC) for large companies
&ndash; Agencia Virtual web platform for small taxpayers
Mandatory Format:
Local XML
Mandatory for Issuing:
Phased roll-out
Mandatory for Receiving:
Phased roll-out
eSignature:
Mandatory
Archiving Period:
4 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
&ndash; B2G: e-Procurement System
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: PDF, .doc, .docx, .xls and .xlsx
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: Public buyer behind the e-Procurement System
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
7 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
RTIR and Post-audit
Mandatory Infrastructure:
&ndash; RTIR: Online Szamla
&ndash; e-Invoice: No infrastructure
Mandatory Format:
&ndash; NAV XML version 3.0 for e-invoicing via Online Sz&aacute;mla
&ndash; N/A for the rest
Mandatory for Issuing:
&ndash; RTIR: All suppliers
&ndash; e-Invoice: No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Standard: 5 years
&ndash; Accounting purposes: 8 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Interoperability/Peppol
&ndash; B2B: Post Audit
Mandatory Infrastructure:
&ndash; B2G: Contracted service providers and Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: UBL 2.1, Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: Public authorities to accept e-invoices compliant to EN 16931
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Standard: 7 years
&ndash; Immovable property: 20 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Hard-clearance
Mandatory Infrastructure:
IRP
Mandatory Format:
JSON
Mandatory for Issuing:
&ndash; 1 January 2021 &ndash; businesses &gt; Rs. 100 Crore (ca EUR 11.200.000)
&ndash; 1 April 2021 &ndash; businesses &gt; Rs. 50 Crore (ca EUR 5.600.000)
&ndash; 1 April 2022 &ndash; businesses &gt; Rs. 20 Crore (ca EUR 2.400.000)
&ndash; 1 October 2022 &ndash; businesses &gt; Rs. 10 Crore (ca EUR 1.400.000)
&ndash; 1 August 2023 &ndash; businesses &gt; Rs. 5 Crore (ca EUR 560.000)
Mandatory for Receiving:
No explicit requirements
eSignature:
Mandatory to IRP
Archiving Period:
72 months (i.e. 6 years)
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
DJP Online + government-provided software
Mandatory Format:
Local XML
Mandatory for Issuing:
All taxpayers whose sales exceed IDR 4.7 billion per year
Mandatory for Receiving:
No information is currently available
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Not allowed

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Standard: 6 years
&ndash; For capital goods scheme: 20 years + 6 years
Archiving Abroad:
Allowed

E-Invoicing/CTC Model:
- B2G and B2B: Post Audit
- B2G NHS (orders): Peppol
Mandatory Infrastructure:
N/A
Mandatory Format:
- B2B &amp; B2G: N/A 
- B2G NHS (orders): Peppol BIS 3.0
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
- Currently: Post Audit
- April 2024: Pre-Clearance Model
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
- Currently: No explicit requirements - 5 May 2024- Invoice amount higher than NIS 25.000 (ca. EUR 6.100) before VAT (pilot phase) - 1 January 2025 - Invoice amount higher than NIS 20.000 (ca. EUR 4.900) before VAT - 1 January 2026 - Invoice amount higher than NIS 15.000 (ca. EUR 3.700) before VAT - 1 January 2027 - Invoice amount higher than NIS 10.000 (ca. EUR 2.500) before VAT&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; - 1 January 2028 - Invoice amount higher than NIS 5.000 (ca. EUR 1.200) before VAT
Mandatory for Receiving:
- Currently: No explicit requirements - 5 May 2024: Optional to validate
eSignature:
Mandatory only for Computerized Documents
Archiving Period:
7 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Centralised
Mandatory Infrastructure:
&ndash; For invoices: SDI
&ndash; For orders: NSO
Mandatory Format:
&ndash; For invoices: FatturaPA
&ndash; For orders: Peppol BIS
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
&ndash; SDI: Required
&ndash; NSO: Neither required nor possible on Peppol BIS
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit and Peppol from October 2022
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; 7 years
&ndash; 10 years if a loss incurred
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Clearance
Mandatory Infrastructure:
- Hardware: TIMS
- Software: eTIMS
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
No explicit requirements
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
- B2G 1 January 2025: All companies are expected to issue only e-invoices to budget entities; - B2B 1 January 2026: All companies are expected to issue only e-invoices for transactions between private entities and transfer e-invoice data to the State Revenue Service
Mandatory Infrastructure:
N/A
Mandatory Format:
&ndash; Currently: No explicit requirements
&ndash; 2025: Peppol BIS
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities must be able to receive EN compatible formats
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; 5 years (goods and services)
&ndash; 10 years (real-estate)
Archiving Abroad:
Allowed under conditions
<div id="gtx-trans" style="position: absolute; left: -6px; top: 60px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
&ndash; B2G: Interoperability
&ndash; B2B: Post-audit
Mandatory Infrastructure:
&ndash; B2G: PostFinance and Swisscom
&ndash; B2B: N/A
Mandatory Format:
No explicit requirements
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: Central and sub-central/ local authorities
&ndash; B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
&ndash;&nbsp; Movable property: 10 years
&ndash; Immovable property: 20 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
-B2G: Centralized/ Peppol
-B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: eSaskaita / Peppol
- B2G From 1 July 2024: SABIS / Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: UBL 2.1 LT, Peppol BIS
- B2G: From 1 July 2024, Peppol Bis Billing 3.0, Peppol BIS Billing CII Invoice
<div class="ewa-rteLine">&nbsp;</div>
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all public sector entities and procuring organizations
&ndash; B2B: no explicit requirements
Mandatory for Receiving:
&ndash; B2G: Public sector entities and procuring organizations
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
&ndash; B2G: Required
&ndash; B2B: Optional
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: EN compatible, Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Phased roll-out
&ndash;&nbsp; 18 May 2022 for large companies (5 months after the law's entry into force) &ndash;&nbsp; 18 October 2022 for medium companies (10 months after the law's entry into force) &ndash; 18 March 2023 for small and newly created businesses of all sizes (15 months after the law's entry into force)
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
- Gradual roll-out as of August 2024: Centralized Pre-clearance
Mandatory Infrastructure:
- Inland Revenue Board of Malaysia (IRBM)
Mandatory Format:
- UBL 2.1 structure in XML/JSON format
Mandatory for Issuing:
<div data-olk-copy-source="MessageBody">&nbsp;</div>
<div data-olk-copy-source="MessageBody">- Gradual roll-out:</div>
<div>- August 2024: Businesses sales &gt; RM 100 million (ca. EUR 20 000 000) per year</div>
<div>- January 2025: Businesses sales &gt; RM 25 million (ca. EUR 5 000 000) per year</div>
<div>- July 2025: Businesses sales &gt; RM 500,000 (ca. EUR 110,000) to RM 25 million (ca. EUR 5 million) per year</div>
<div>- January 2026: Businesses sales &gt; RM 150,000 (ca. EUR 35,000) and up to RM 500,000 (ca. EUR 110,000) per year</div>
&nbsp;
Mandatory for Receiving:
- N/A&nbsp;
- The format in which the e-document is distributed should be mutually agreed between parties.&nbsp;
eSignature:
Yes, digital signature
Archiving Period:
7 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Peppol
&ndash;&nbsp; B2B: Post-audit
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: EN compatible, Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash;&nbsp; Movable property: 6 years.&nbsp; If the adjustment scheme applies, the adjustment period for capital goods is 5 years, in which case the total retention is 11 years
&ndash;&nbsp; Immovable property: 6 years. If the adjustment scheme applies, the adjustment period for immovable property is 20 years, in which case the total retention is 26 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
&ndash; IFP (Invoice Fiscalisation Platform)
Mandatory Format:
Json local format
Mandatory for Issuing:
Phased roll out:
&ndash;Businesses turnover &gt;RS 100M: 15 May 2024
&ndash;Other businesses: TBA
Mandatory for Receiving:
Phased roll out:
&ndash;Businesses turnover &gt;RS 100M: 15 May 2024
&ndash;Other businesses: TBA
eSignature:
Not Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed

E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
&ndash; Certified service providers (PAC) for large companies
&ndash; SAT for small companies
Mandatory Format:
Local XML (CFDI 4.0 &ndash; From Jan 2023)
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory CSD (e-seal)
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Partial B2G mandate
Mandatory Infrastructure:
&ndash; B2G: FISC-e-Factura system
&ndash; B2B: N/A
Mandatory Format:
Local XML
Mandatory for Issuing:
Entities supplying to public entities and invoices issued to the National Medical Insurance Company (CNAM)
Mandatory for Receiving:
Contracting public entities
eSignature:
Mandatory
Archiving Period:
6 years
Archiving Abroad:
Not allowed
<div id="gtx-trans" style="position: absolute; left: 45px; top: 501px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
Post Audit
From 1 September 2026: Mon&eacute;gasque entities registered in companies register (SIREN) &nbsp;and subject to VAT in scope of French e-invoicing mandate
Mandatory Infrastructure:
N/A
From 1 September 2026: PPF for Mon&eacute;gasque entities registered in companies register (SIREN)
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
From 1 September 2026: Mon&eacute;gasque entities registered in the French companies register (SIREN) and subject to VAT
Mandatory for Receiving:
No explicit requirements
From 1 September 2026: Mon&eacute;gasque entities registered in companies register (SIREN) and subject to VAT
eSignature:
Not required
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Peppol
&ndash; B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: Digipoort/Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS, NL CIUS, SI-UBL
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to Dutch central government
&ndash; B2B: no explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Movable property: 7 years
&ndash; Immovable property: 10 years&nbsp;
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
-B2G: Peppol
-B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS AU-NZ
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All Central Government agencies
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
7 years
Archiving Abroad:
Allowed subject to derogation

E-Invoicing/CTC Model:
&ndash; B2G: Peppol
&ndash; B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting Government authorities
&ndash; B2B: no explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; All primary bookkeeping materials: 5 years
&ndash; All secondary bookkeeping materials: 3.5 years
&ndash; Movable property: 5 years
&ndash; Immovable property: 10 years
&ndash; Petroleum recovery and pipelining industry: 15 years
&ndash; Other than regular invoices or invoices related to immovable property: 10years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
B2G and B2B: Pre-clearance
B2C: Post-clearance (Pre-clearance also possible)
Mandatory Infrastructure:
&ndash; Certified service providers (PAC) for large companies
&ndash; SAT for small companies
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers, except some in special operations
Mandatory for Receiving:
All buyers, except some in special operations
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post-clearance (within 72 hours)
Mandatory Infrastructure:
&ndash; SIFEN for large companies; &ndash; e-kuatia website for small companies
Mandatory Format:
Local XML
Mandatory for Issuing:
Taxpayers that fall under the roll-out
Mandatory for Receiving:
Taxpayers that fall under the roll-out
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post-clearance (within 4 days)
Mandatory Infrastructure:
&ndash; Certified service providers (OSE) for large companies
&ndash; SOL for small companies
Mandatory Format:
UBL 2.1 PU
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed&nbsp;

E-Invoicing/CTC Model:
B2B/B2G: Post-audit&nbsp; (RTIR Pilot ongoing)
Mandatory Infrastructure:
RTIR Pilot: EIS
Mandatory Format:
RTIR Pilot: JSON for e-reporting
Mandatory for Issuing:
RTIR Pilot: Large taxpayers and exporters are obligated to issue their invoices and receipts electronically (computerized documents)
Mandatory for Receiving:
No explicit requirements
e-Signature:
RTIR Pilot: Mandatory
<div id="gtx-trans" style="position: absolute; left: 255px; top: 485px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
- B2G: Centralized/Peppol
- B2B: Post-Audit
From Feb 2026: One regime Centralized
Mandatory Infrastructure:
- B2G: PeF/Peppol
- B2B: N/A
From Feb 2026: KSeF
Mandatory Format:
- Currently B2G: EN compatible, Peppol BIS
- Currently B2B: N/A
- KSeF : Only FA_VAT
Mandatory for Issuing:
- Currently: No explicit requirements
- February 2026 &ndash; Companies turnover &gt;PLN 200 million
- April 2026 - The rest of the businesses​
Mandatory for Receiving:
- B2G: All contracting authorities
- B2B: Buyer's consent required
- From February 2026 &ndash; Companies turnover &gt;PLN 200 million
- From April 2026 - The rest of the businesses​
eSignature:
Not Required
Archiving Period:
- 5 years
- 10 years under OSS scheme
- KSeF archives e-invoices for 10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralised
&ndash; B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: FEAP
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: CIUS PT
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Gradual rollout for suppliers to all contracting authorities, from January 2021
&nbsp; &nbsp; &nbsp; -SMEs must send only e-invoices from 1 January 2026
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
e-Signature:
Required in non EDI invoices (PDF, etc.); effective &ndash; 1 January 2026
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent not required
eSignature:
Not required
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralized
&ndash; B2B: Clearance/Centralized
Mandatory Infrastructure:
RO e-factura
Mandatory Format:
RO_CIUS
Mandatory for Issuing:
- B2G: All contracting authorities
- B2B: E-invoicing for All Suppliers
- B2C: E-reporting for all suppliers from 1 January 2025
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: All buyers
eSignature:
Not Required
Archiving Period:
&ndash; 10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit with optional Interoperability
Mandatory Infrastructure:
RU Interoperability framework
Mandatory Format:
RU XML
Mandatory for Issuing:
Not required
Mandatory for Receiving:
Not required
eSignature:
Required
Archiving Period:
4 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Domestic: Post Audit
Italy Cross-Border: Centralized
Mandatory Infrastructure:
Domestic: N/A
Italy Cross-Border: Hub SM
Mandatory Format:
Domestic: N/A
Italy Cross-Border: FatturaPA, XML-RSM
Mandatory for Issuing:
Domestic: N/A,
Italy: Cross-Border Sales
Mandatory for Receiving:
Domestic: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions
<div id="gtx-trans" style="position: absolute; left: 285px; top: 282px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
&ndash; Pre-clearance for standard tax invoices&nbsp;
&ndash; RTIR (within 24 hours) for simplified tax invoices
Mandatory Infrastructure:
ZATCA
Mandatory Format:
UBL 2.1 KSA or Hybrid
Mandatory for Issuing:
Residents that fall under the roll-out
Mandatory for Receiving:
Residents that fall under the roll-out
eSignature:
Required
Archiving Period:
&ndash; Movable property: 6 years (standard assets)
&ndash; Immovable property: 11 years (moveable and intangible capital assets)
&ndash; Retention period for other than regular invoices or invoices related to immovable property: 15 years (real estate)
Archiving Abroad:
Not allowed

E-Invoicing/CTC Model:
Centralized
Mandatory Infrastructure:
SEF
Mandatory Format:
UBL 2.1 RS CIUS
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Not required
Archiving Period:
10 years
Archiving Abroad:
Not allowed
<div id="gtx-trans" style="position: absolute; left: -9px; top: 171px;">
<div class="gtx-trans-icon">&nbsp;</div>
</div>

E-Invoicing/CTC Model:
&ndash; B2G: Peppol
&ndash; B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: vendors@gov/Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS SG
&ndash; B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Not required
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions

<div class="fusion-text fusion-text-4 label-spec einvoicing-model">
E-Invoicing/CTC Model:
Post-audit
Mandatory Infrastructure:
&ndash; B2G: IS EFA
&ndash; B2B: N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Movable property: 10 years
&ndash; Immovable property: 20 years
Archiving Abroad:
Allowed&nbsp;
</div>

E-Invoicing/CTC Model:
&ndash; B2G: Centralised/Peppol
&ndash; B2B: Post-audit
Mandatory Infrastructure:
&ndash; B2G: UJP eRačun/Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: EN compatible, eSlog 2.0, Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: No explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Movable property: 10 years
&ndash; Immovable property: 20 years&nbsp;
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
VAT Law: 5 years; Company Act: 7 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
RTIR
Mandatory Infrastructure:
National Tax Service (NTS)
Mandatory Format:
Local XML
Mandatory for Issuing:
Mandatory for:
&ndash; All Corporate Business Entities
&ndash; Individual Entrepreneurs &ndash; with thresholds KRW 200 million, KRW 100 million (ca. EUR 73 000) from July 2023
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Required
Archiving Period:
5 years
Immovable property: 10 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Centralised
&ndash; B2B: Post-Audit
Mandatory Infrastructure:
&ndash; B2G: FACe
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Facturae
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: no explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
&ndash; B2G: Required
&ndash; B2B: Not required, but common
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
Post-audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer&rsquo;s consent is required
eSignature:
Not required
Archiving Period:
5 years, but highly recommended to archive for 10 years
Archiving Abroad:
Allowed

E-Invoicing/CTC Model:
&ndash; B2G: Peppol
&ndash; B2B: Post-audit
Mandatory Infrastructure:
&ndash; B2G: Peppol
&ndash; B2B: N/A
Mandatory Format:
&ndash; B2G: Peppol BIS
&ndash; B2B: N/A
Mandatory for Issuing:
&ndash; B2G: Suppliers to all contracting authorities
&ndash; B2B: no explicit requirements
Mandatory for Receiving:
&ndash; B2G: All contracting authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not Required
Archiving Period:
&ndash; Movable property: 7 years
&ndash; Immovable property: 7 years. &nbsp;17 years if the adjustment scheme is used.
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
&ndash; B2G: Interoperability
&ndash; B2B: Post-audit
Mandatory Infrastructure:
&ndash; B2G: Contracted service providers
&ndash; B2B: N/A
Mandatory Format:
UBL, CII, XML, Zugferd
Mandatory for Issuing:
&ndash; B2G: Suppliers to all Federal contracting authorities
&ndash; B2B: no explicit requirements
Mandatory for Receiving:
&ndash; B2G: All Federal authorities
&ndash; B2B: Buyer&rsquo;s consent required
eSignature:
Not required
Archiving Period:
&ndash; Movable property: 10 years
&ndash; Immovable property: 26 years
Archiving Abroad:
Allowed under conditions

E-Invoicing/CTC Model:
RTIR
Mandatory Infrastructure:
e-Tax Invoice &amp; e-Receipt System
Mandatory Format:
Local XML
Mandatory for Issuing:
Optional
Mandatory for Receiving:
Buyer&rsquo;s consent required
eSignature:
Required
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

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The Federal Ministry of the Interior and Home Affairs (BMI) and the Federal Ministry of Finance (BMF) have decided to <a href="https://www.e-rechnung-bund.de/plattformkonsolidierung/" target="_blank" rel="noopener">merge</a> the two federal invoice receipt platforms, the Central Federal Invoice Receipt Platform (ZRE) and the Online Access Act-compliant Invoice Receipt Platform (OZG-RE), into the OZG-RE by 2025. This move aims to streamline invoicing across the federal administration, simplifying processes for B2G suppliers.
&nbsp;
Transition period
Federal authorities using ZRE will transition to OZG-RE in two phases, with the first wave completed by June 20, 2025. A schedule detailing when authorities will begin receiving invoices via OZG-RE will soon be available on BMI&rsquo;s <a href="https://www.e-rechnung-bund.de/rechnungssteller/" target="_blank" rel="noopener">website</a>. Suppliers will be notified in advance by their federal buyers about the transition date and will receive all necessary invoicing details.
&nbsp;
Actions required by suppliers
BMI <a href="https://www.mri.bund.de/fileadmin/MRI/e-Rechnung/PZ_03_Leitfaden-Uebertragungskanal-Peppol.pdf" target="_blank" rel="noopener">confirms</a> that all existing ZRE-registered Peppol routing IDs will be transferred to the OZG-RE platform, so no action is required by invoice issuers submitting e-invoices via the Peppol network.
&nbsp;
Suppliers who submit invoices to ZRE through methods such as the web portal should register on the OZG-RE <a href="https://xrechnung-bdr.de/edi/auth/login" target="_blank" rel="noopener">portal</a>. The ZRE portal will be discontinued by December 31, 2025.

By 2025, the Central Federal Invoice Receipt Platform (ZRE) and the Online Access Act-compliant Invoice Receipt Platform (OZG-RE) will be merged into a single platform, OZG-RE, to streamline invoicing processes for suppliers to the Federal Government.

Merge of the German federal Invoice platforms ZRE and OZG-RE in 2025

The Oman Tax Authority (OTA) originally planned to introduce e-invoicing in 2024. However, the rollout was postponed until further notice.
&nbsp;
As in May 2025 the OTA has signed an e-invoicing agreement with Oman Telecommunications Company (Omantel), this sends a strong signal that the earlier plans are being re-engaged. This strategic partnership sets the foundation for an advanced e-invoicing ecosystem in Oman. We should get more information around further details, such as the planned CTC model, implementation timelines and technical specifications. But we can probably already now say with a fair degree of certainty that the earlier anticipated timelines for early-2026 will not remain.
&nbsp;
Stay tuned with Pagero for updates as this initiative continues to unfold.

OTA has signed agreement with Omantel to provide e-invoicing infrastructure. We expect additional aspects to be communicated in the near future

Oman finally restarts the work on the earlier announced e-invoicing adoption 

As previously reported by Pagero, the roll-out of the Nigerian mandate commences with a pilot for the largest taxpayers expected in July 2025, followed by an extension to medium and smaller taxpayers. With the launch of the portal, a vital step is reached, as the government infrastructure is now available, allowing all VAT-registered businesses in Nigeria to eventually issue e-invoices in accordance with Section 25, Part 5 of the Tax Administration and Enforcement Act of 2007.
&nbsp;
To utilize the MBS portal, taxpayers must be enabled by submitting the required information on the <a href="https://www.firs.gov.ng/login" target="_blank" rel="noopener">FIRS MBS Portal</a>. FIRS, in turn, allows for issuance directly in the FIRS MBS Portal or automatically through integrating with the FIRS MBS e-invoice API. Invoices issued via the MBS must be sent in the acceptable XML or JSON format and contain all necessary fields, as outlined in the <a href="https://einvoice.firs.gov.ng/docs/system-integrator/invoice-schema" target="_blank" rel="noopener">e-invoice schema</a>.
&nbsp;
Upon issuance, invoices will be exchanged through a <a href="https://www.pagero.com/blog/e-invoicing-ctc-models#clearance-model" target="_blank" rel="noopener">pre-clearance</a> model, as they are validated by the MBS system and receive a unique identifier number before buyer exchange is allowed. Furthermore, the buyer and seller will receive a notification of the cleared invoice and can reject or cancel said invoices.
&nbsp;
Further detailed information about the MBS system is available on the FIRS dedicated <a href="https://www.firs.gov.ng/merchant-buyer-solution" target="_blank" rel="noopener">web page</a>.
&nbsp;

The Federal Inland Revenue Service (FIRS) launched the e-invoicing platform, the Merchant Buyer Solution (MBS). The launch constitutes vital infrastructure, as it enables taxpayers to issue compliant e-invoices, bringing the country one step closer to realizing the upcoming countrywide mandate.

Nigeria launches e-invoicing platform

On March 20, 2025, the Vietnamese Government published Decree No. <a href="https://vanban.chinhphu.vn/?pageid=27160&amp;docid=213179" target="_blank" rel="noopener">70/2 025/ND-CP,</a> which includes essential regulatory updates for electronic invoicing and supporting documents, set to take effect as of June 1, 2025.
&nbsp;
This decree amends and supplements a range of articles in Decree No. 123/2020/ND-CP, &ldquo;The government regulating invoices and documents&rdquo; from 2020, and aims to enhance compliance, simplify e-invoice issuance, and improve integration with the tax authority&rsquo;s systems by clarifying taxpayers, intermediaries, and software providers' responsibilities.
&nbsp;
Some of the main changes include the following.
<ul>
<li>Extended scope: Compliance requirements for foreign suppliers without a permanent establishment in the country, including digital platform-based businesses and companies engaged in e-commerce activities. These requirements involve implementing specific timelines for issuing invoices across different transactions. This group of companies may voluntarily register to issue electronic VAT invoices.</li>
<li>Invoice issuance and timings: 
<ul>
<li>Sellers, including individual businesses, are allowed to appoint a third party for invoice issuance following a written agreement;</li>
<li>Clarifications on invoice types are provided for 'export processing enterprises' involved in additional business activities beyond export and processing. These clarifications outline whether electronic sales invoices or electronic VAT invoices should be used based on these companies&rsquo; tax declaration method;</li>
<li>Businesses are allowed to issue e-commerce invoices when exporting goods or services, provided they meet the content, format, and transmission requirements;</li>
<li>For exported goods, sellers may decide when to issue the invoice, but it must be no later than the workday following the customs clearance of the goods;</li>
<li>Additional amendments concerning the issuance timing for specific scenarios, such as the sale of&nbsp;national reserve goods and sectors, e.g., credit institutions, insurance businesses, passenger transport, and retail trading.</li>
</ul>
</li>
<li>Invoice content:&nbsp; 
<ul>
<li>Invoices must include additional information such as budget-related unit code or the personal identification number of end consumers, as provided by the buyer;</li>
<li>If the digital signature time differs from the e-invoice issuance time, the invoice must be submitted to the tax authority no later than the next working day after the e-invoice was issued.</li>
</ul>
</li>
<li>Rectification process:&nbsp; 
<ul>
<li>The invoice cancellation process is replaced by either adjustment or replacement processes, depending on the specific scenario;</li>
<li>Before adjusting or replacing an e-invoice, the buyer and seller must have a written agreement specifying any incorrect content for B2B invoices. For B2C transactions, the seller must either notify the buyer or announce it on their website;</li>
<li>It is allowed to issue one invoice to replace or adjust multiple incorrect invoices issued in the same month to the same buyer;</li>
<li>Additional clarification for invoice scenarios when goods are returned.</li>
</ul>
</li>
</ul>
<ul>
<li>Extended scope for cash register e-invoices:&nbsp; 
<ul>
<li>Business households, individual businesses with annual revenue of 1 billion VND (approximately 34,000 EUR) or more, and companies with B2C transactions, such as shopping centers, supermarkets, restaurants, and passenger transportation services, are required to use e-invoices generated by cash registers connected to tax authorities for data transmission.</li>
</ul>
</li>
</ul>
&nbsp;
Decree 70 also introduces numerous amendments and additions to certain forms and report templates. Additionally, the list of prohibited actions includes failing to transmit electronic data to tax authorities and forging invoices and documents.
&nbsp;
Businesses operating in Vietnam and their tax advisors are recommended to review and analyze this decree&rsquo;s impact on their business models and compliance requirements.
&nbsp;
&nbsp;
&nbsp;

On March 20, 2025, the Vietnamese Government published Decree No. 70/2025/ND-CP, which introduces significant regulatory updates for electronic invoicing and supporting documents, effective June 1, 2025. It covers an expanded scope, new invoice issuance and types provisions, updated timing regulations, invoice content requirements, and amended rectification rules for e-invoices.

Decree 70/2025: Important updates to electronic invoices

Moreover, additional documentation has been shared:
<ul>
<li>Information Brochure for schema FA (3);</li>
<li>Invoice Samples for the schema FA (3);</li>
<li>Schema FA (3) changes compared to schema FA (2).</li>
</ul>
The final version of the <a href="https://ksef.podatki.gov.pl/robocza-wersja-struktury-logicznej-fa-3/" target="_blank" rel="noopener">schema FA_VAT (3)</a> is planned to be published in June 2025.

On May 8, the Ministry of Finance published the draft version of the schema FA_VAT (3) on the official website. It will enter into force as of February 1, 2026, replacing the previous version FA (2).

The Ministry of Finance published an official draft of schema FA_VAT (3)

On April 30, 2025, Pakistan's Federal Board of Revenue (FBR) <a href="https://download1.fbr.gov.pk/Docs/20254301545338543ExtensioninIntegration.pdf">issued</a> an official extension to the previously announced e-invoicing integration deadlines under Rule 150Q of the Sales Tax Rules, 2006.
&nbsp;
According to the new directive, corporate-registered persons must integrate by June 1, 2025, while non-corporate registered persons must comply by July 1, 2025.
&nbsp;
This move follows the initial deadlines set by SRO 709(I)/2025 on April 22, 2025, which mandated integration from May 1 and June 1, respectively.
&nbsp;
The extension allows registered businesses to align their systems with FBR&rsquo;s digital platform through a licensed integrator or <a href="https://pral.com.pk/">PRAL</a> (Pakistan Revenue Automation Limited), reinforcing the country&rsquo;s ongoing shift toward a more transparent and automated tax infrastructure.

The Federal Board of Revenue (FBR) has announced a one-month extension for corporate and non-corporate taxpayers to integrate with the e-invoicing system, offering more time to comply with the mandatory digital invoicing framework.

Pakistan postpones e-invoicing integration deadlines for taxpayers

On April 16, the Latvian parliament (Saeima) submitted a draft law, <a href="https://titania.saeima.lv/LIVS14/saeimalivs14.nsf/webSasaiste?OpenView&amp;restricttocategory=927/Lp14" target="_blank" rel="noopener">Amendments to the Accounting Law</a>, to the Budget and Finance (Tax) Committee for consideration.
&nbsp;
This draft law proposes postponing the B2B e-invoicing mandate by one year, moving the start date from January 1, 2026, to January 1, 2027.
&nbsp;
The main reasons for the proposed delay, as outlined in the draft, are to provide taxpayers with more time to prepare while ensuring that the necessary procedures and regulatory frameworks are established, enabling an efficient implementation of the <a href="https://www.pagero.com/solutions/e-invoicing" target="_blank" rel="noopener">e-invoicing mandate</a>.

The Latvian parliament has submitted a draft law proposing to postpone the B2B e-invoicing mandate by one year, changing the start date to January 1, 2027. The main reason for the proposal is to provide taxpayers with more time to prepare and ensure an optimal implementation process.

Draft Law proposes a new timeline for Latvia's upcoming B2B mandate

Following the fifth edition of <a href="https://www.beehive.govt.nz/sites/default/files/2025-03/GP%20Rules%20for%20consultation.pdf" target="_blank" rel="noopener">New Zealand Government procurement rules</a>, a public consultation has been open until April 8, 2025.
&nbsp;
The Government Procurement Rules outline the standards of good practice for government procurement in New Zealand. <a href="https://www.procurement.govt.nz/principles-charter-and-rules/" target="_blank" rel="noopener">Public procurement</a> in the country is shaped by five principles, the Government Procurement Charter, and is supported by the Government Procurement Rules.
&nbsp;
Concerning e-invoicing, rule number 44 proposes that public agencies sending and/or receiving more than 2,000 domestic trade invoices annually must be capable of processing e-invoices through their systems. Additionally, they should require large suppliers to submit e-invoices.
&nbsp;
If this proposal is accepted, public agencies must meet the requirement by January 1, 2026.

Rule 44 of the New Zealand Government Procurement Rules proposes that public agencies handling over 2,000 domestic trade invoices annually should be equipped to process e-invoices and require large suppliers to submit them. If adopted, this requirement will take effect by January 1, 2026.

Proposed expansion of e-invoicing rules for B2G transactions

This resolution approves extensive amendments, making it one of the most comprehensive updates since the regulations were first issued.
&nbsp;
Key changes include stricter criteria for forming VAT groups and refining rules concerning the cessation of economic activities, nominal supplies, and transfers of going concern (TOGC). Additionally, the amendments clarify VAT treatment for special zones, services to non-GCC residents, government grants, financing contracts, and online platforms. Furthermore, the revisions align the issuance timeframe for credit and debit notes with that of tax invoices, requiring them to be issued no later than fifteen days after the month following the date on which the event occurs.
&nbsp;
Although these changes do not directly impact e-invoicing processes, it is crucial for all businesses operating in the <a href="https://www.pagero.com/compliance/solutions/zatca-e-invoicing-saudi-arabia" target="_blank" rel="noopener">Kingdom of Saudi Arabia</a>&nbsp;and their tax advisors to thoroughly reassess and analyze these amendments to understand their impact on business models and compliance requirements.
&nbsp;
The announcement can be accessed <a href="https://uqn.gov.sa/details?p=27121" target="_blank" rel="noopener">here</a>. The <a href="https://zatca.gov.sa/ar/RulesRegulations/Taxes/Documents/Implmenting%20Regulations%20of%20the%20VAT%20Law.pdf" target="_blank" rel="noopener">latest version of the regulations</a>, including these amendments, is available on the ZATCA official website.
&nbsp;

On April 18, 2025, the Zakat, Tax and Customs Authority (ZATCA) announced Board Resolution No. 01-06-24 in the Official Gazette, marking a significant update to the Value-Added Tax (VAT) Implementing Regulations.
&nbsp;
&nbsp;

ZATCA introduces wide scale amendments to VAT Executive Regulations

On December 13, 2024, the Customs Collection and Control Agency (ARCA) of Argentina published <a href="https://biblioteca.afip.gob.ar/search/query/norma.aspx?p=t:RAG|n:5614|o:9|a:2024|f:12/12/2024" target="_blank" rel="noopener">General Resolution No. 5614/2024</a> which addresses the "Consumer Tax Transparency Regime", also known as "RTFC." The new obligation requires businesses to break down the Value-Added Tax (VAT) and other withholding taxes that affect the price of goods and services in the respective electronic receipts.
&nbsp;
This mandate became effective this year and had two different implementation dates.
January 1, 2025:
<ul>
<li>Mandatory for large businesses;</li>
<li>Voluntary for small and medium enterprises.</li>
</ul>
April 1, 2025:
<ul>
<li>Mandatory for small and medium enterprises.</li>
</ul>
&nbsp;
More information can be found in the above Resolution (in Spanish).

Previously, large businesses had to adhere to new invoicing rules. Since April 1, 2025, SMEs are also part of this obligation.

Summary of General Resolution No. 5614/2024 new requirements for businesses

The NGM wants to contribute to developing the operational, technological, and organizational infrastructure to successfully implement <a href="https://www.pagero.com/compliance/vat-in-the-digital-age-vida" target="_blank" rel="noopener">ViDA</a>. Therefore, in cooperation with KPMG, they have launched an autonomous questionnaire survey for the taxpayers and organizations that provide services related to taxation, accounting, invoicing, etc.
&nbsp;
The goal is to gather the opinions of the representatives of large businesses, accountants, and tax advisors in the sector, who may contribute with their insights on invoicing, data reporting and VAT reporting processes.
&nbsp;
The questionnaire links are available <a href="https://kormany.hu/nemzetgazdasagi-miniszterium/kerdoiv-a-vida-csomag-hazai-bevezeteserol" target="_blank" rel="noopener">here</a>, with April 18, 2025, as the submission deadline.
&nbsp;

The Hungarian Ministry of National Economy (NGM) has initiated a project aiming to support the implementation of the e-invoicing and digital data reporting (DDR) obligations under the VIDA (VAT in the Digital Age) package.

The Hungarian Ministry of National Economy starts preparations for the implementation of ViDA

On March 17, 2025, The Knesset <a href="https://www.gov.il/he/pages/sa170325-1" target="_blank" rel="noopener">announced</a> the new timelines associated with allocation numbers and the requirements for taxpayers to retrieve them. The previous timeline expanded into 2028, but the new timelines, which have been shortened, and invoice amounts are as follows:&nbsp;
<ul>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" aria-setsize="-1" data-aria-posinset="1" data-aria-level="1">January 2026 - Invoice amount higher than 10,000 NIS (ca. 2,450 EUR) before VAT;&nbsp;</li>
</ul>
<ul>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" aria-setsize="-1" data-aria-posinset="2" data-aria-level="1">June 2026 - Invoice amount higher than 5,000 NIS (ca. 1,220 EUR) before VAT.&nbsp;</li>
</ul>
&nbsp;
The announcement further details the Finance Committee&rsquo;s decisions to reduce the threshold for submitting detailed VAT reports to 500,000 NIS by October 2025.&nbsp;&nbsp;
&nbsp;
These measures will take effect only after the approval of the Knesset Plenum.&nbsp;

The Knesset Financial Committee recently announced, in a series of readings regarding taxation measures, accelerated timelines for the requirement for Israeli taxpayers to request allocation numbers.&nbsp;&nbsp;

Israel advances timeline for allocation number requirements 

Greece has recently released many amendments that affect the E-transport mandate. Below is a summary to help businesses understand the changes that the digital transportation mandate has gone through, including tailoring the scope, changes to the timeline, and others.
&nbsp;
Redefined scope for the first period in the first phase 
<ul>
<li>The amount of taxpayers' gross income exceeds two hundred thousand 200,000 EUR (based on the 2022 income tax return, excluding entities whose gross income exceeds 5 million EUR, are subsidiaries of a foreign company and make use of the commercial/accounting management program of the foreign company they operate or;</li>
<li>Taxpayers active in the sectors of energy products (fuels), pharmaceutical products and medical consumables, construction and related materials, regardless of the gross revenue. This is based on the income tax return submitted for the 2022 tax year.</li>
</ul>
&nbsp;
Timeline of digital transportation documents data transmission 
The following updates were made to the timeline of digital transportation documents data transmission:
<ul>
<li>Within 5 days from the date of receipt: In case where surpluses or deficits are identified, the Recipient transmits to myDATA digital platform Types of Transportation Documents without value (quantitative receipt notes);</li>
<li>Within 5 days from the date of receipt: In case of inventories, transportations relating to intracommunity acquisitions or acquisitions from non-EU countries, the Recipient transmits to myDATA digital platform Types of Transportation Documents without value (quantitative receipt notes).</li>
</ul>
&nbsp;
Other amendments
Further amendments include:
<ul>
<li>Terminology standardization;</li>
<li>UUID: The Recipient VAT number field has been removed from UID composition for document types no longer in scope;</li>
<li>QR codes are now mandatory for certain documents;</li>
<li>Cross-Border Transactions:&nbsp;Some documents will no longer be required (documents 14.1 and 14.2). While cross-border inventory reception will still be required to be documented (documents 10.1 or 10.2), it is no longer in scope;</li>
</ul>
Updated Annex I outlines two implementation phases:
<ul>
<li>Phase A: Document issuance and transmission to myDATA;</li>
<li>Phase B: Real-time tracking and receipt confirmation.</li>
</ul>
For a detailed overview of all amendments related to digital transportation documents, visit the official sources <a href="https://www.aade.gr/egkyklioi-kai-apofaseis/1046-11-03-2025" target="_blank" rel="noopener">A.1046/2025</a>, <a href="https://www.aade.gr/egkyklioi-kai-apofaseis/1047-14-03-2025" target="_blank" rel="noopener">&Alpha;.1047/2025</a>, and <a href="https://www.aade.gr/egkyklioi-kai-apofaseis/1052-01-04-2025" target="_blank" rel="noopener">A.1052/2025</a>
&nbsp;
&nbsp;
&nbsp;

There have been several amendments affecting different areas of the mandate. In this update, we walk you through the most essential developments.

Latest E-transport obligation amendment summary

The MoF presented new objectives regarding <a href="https://www.pagero.com/compliance/solutions/ksef-e-invoicing">KSeF</a> in the <a href="https://legislacja.rcl.gov.pl/projekt/12391205/katalog/13092624#13092624">draft act</a>, with the following main points.
&nbsp;
Timelines
<ul>
<li>February 1, 2026: for large taxpayers whose sales (including tax) exceeded 200 million PLN (ca. 46 million EUR) in 2024 &mdash; not in 2025 as previously planned;</li>
<li>April 1, 2026: for other taxpayers, except for the smallest &ldquo;digitally excluded&rdquo; taxpayers;</li>
<li>January 1, 2027: for &ldquo;digitally excluded&rdquo; taxpayers, with a single transaction up to 450 PLN (approx. 105 EUR) for an invoice and up to 10,000 PLN (approx. 2,350 EUR) per month for a total sales value.</li>
</ul>
&nbsp;
Implementation Schedule
<ul>
<li>June 2025: the new schema FA_VAT (3) and API documentation for the interface specifications of KSeF 2.0. will be published;</li>
<li>July 2025: the legislative process will be finalized;</li>
<li>September 30, 2025: open API tests on the test environment KSeF 2.0, including the functionalities of the mandatory KSeF, will be available;</li>
<li>November 2025: possibility to download invoice issuer certificates and publishment of test version of the KSeF App 2.0.;</li>
<li>February 2026: publishment of the prod version of the KSeF App 2.0.</li>
</ul>
&nbsp;
New timeline for specific measures
The timeline December 31, 2026, applies to:
<ul>
<li>Invoices issued from the cash register and receipts with the NIP number recognized as invoices (postponed by 5 months from the initial deadline);</li>
<li>Obligation to issue invoices in KSeF for transactions up to 450 PLN (approx. 105 EUR) for a single invoice and up to 10,000 PLN (ca. 2,350 EUR) per month for total sales value (postponed by 3 months from the initial deadline);</li>
<li>Introduction of different penalties for breaching KSeF requirements (postponed by 5 months from the initial deadline);</li>
<li>Obligation to include the KSeF number in transfers for invoices between active VAT taxpayers (postponed by 5 months from the initial deadline).</li>
</ul>
&nbsp;
New Offline24 mode 
<ul>
<li>Permanently functioning offline24 mode, with the option to issue invoices outside of KSeF (offline) with a QR code and send them to KSeF max. 1 working day later;</li>
<li>Useful in cross-border transactions when the buyer is a foreign entity;</li>
<li>The invoice issuance date is provided in field P_1 of the schema FA_VAT (3), as indicated by the taxpayer;</li>
<li>If an online invoice is issued in KSeF later than the date indicated in the field P_1, it will be automatically recognized as an offline invoice.</li>
</ul>
&nbsp;
QR codes
<ul>
<li>There will be one type of QR code instead of two separate online and offline codes.</li>
</ul>
&nbsp;
Structured attachments to the e-invoice
<ul>
<li>Attachment node will be added to schema FA_VAT (3), allowing for the issuance of structured attachment to the e-invoices;</li>
<li>Issuing structured attachments will be allowed after filling in the form via the <a href="https://www.podatki.gov.pl/e-urzad-skarbowy/?Polski-lad=true">e-Tax Office</a>.</li>
</ul>
&nbsp;
Invoice issuer certificates
<ul>
<li>Businesses will be able to apply for invoice issuer certificates as of November 1, 2025. These certificates will be necessary to issue invoices in the offline modes (including offline24);</li>
<li>Technical details on generating and downloading the invoice issuer certificate will be published in the API software interface documentation, which is planned to be available in June 2025.</li>
</ul>
&nbsp;
VAT_RR invoices
<ul>
<li>The issuance of such invoices will be optional and available in the KSeF system from April 1, 2026, not February 1, 2026, as planned earlier;</li>
<li>It is important to mention that all farmers who are active VAT taxpayers will be obliged to use KSeF in the applicable timelines.</li>
</ul>
Businesses can submit their comments on the above plans to the MoF by April 25, 2025.
The official announcement and presentation of the Ministry of Finance can be found <a href="https://www.gov.pl/web/finanse/krajowy-system-e-faktur--plan-wdrozenia">here</a>.
&nbsp;

On April 12, 2025, the Ministry of Finance (MoF) published updated postulates for legislative, technical and business changes impacting KSeF. Moreover, based on the comments from previous public consultations, a second draft act to implement mandatory e-invoicing via KSeF was released.

Polish MoF confirms the KSeF e-invoicing obligation start in February 2026 and provides additional details on the mandate

On April 11, 2025, the National Assembly rejected the amendment to postpone the <a href="https://www.pagero.com/compliance/solutions/e-invoicing-mandate-france" target="_blank" rel="noopener">French CTC mandate</a>. The amendment proposed to delay the previous timeline by one year to give companies more time to prepare for the reform.
&nbsp;
The previous timeline <a href="https://www.pagero.com/blog/a-guide-to-e-invoicing-in-france" target="_blank" rel="noopener">still remains</a>, and companies should continue preparing for the following roll-out schedule:
&nbsp;
<ul>
<li>September 1, 2026: &nbsp;Obligation for all companies to be able to receive&nbsp;e-invoices, and Large (Grandes Entreprises) and Intermediate (Entreprises de Taille Interm&eacute;diaire) companies to issue&nbsp;e-invoices;
<ul>
<li>This date may be postponed by a decree until December 1, 2027, at the latest;</li>
</ul>
</li>
</ul>
&nbsp;
<ul>
<li>September 1, 2027: Obligation for Small, Medium (Petites et Moyennes Entreprises) and Micro (Tr&egrave;s Petites Entreprises) companies to issue&nbsp;e-invoices.
<ul>
<li>This date may be postponed by a decree until December 1, 2028, at the latest.</li>
</ul>
</li>
</ul>

The National Assembly rejected the amendment to postpone the French CTC mandate. The introduction of the reform on September 1, 2026, remains.

Amendment to postpone the French CTC mandate rejected by Parliament

On March 11, 2025, <a href="https://www.sars.gov.za/" target="_blank" rel="noopener">SARS</a> published an <a href="https://www.sars.gov.za/wp-content/uploads/Docs/CandE/INVOICE-DETAILS-ON-CUSTOMS-DECLARATIONS-11-March-2025.pdf" target="_blank" rel="noopener">official letter</a> obliging taxpayers to include invoice data in all electronic customs declarations submitted to SARS.
&nbsp;
If invoice data is missing on the customs declaration, there will be a higher chance of it being selected for inspection or audit.
&nbsp;
The regulation became effective on April 1, 2025.
&nbsp;
&nbsp;

South African Revenue Service (SARS) requested invoice data in all electronic customs declarations.

South African Revenue Service mandates invoice data in electronic customs declarations

The most important points <a href="https://sejm.gov.pl/INT10.nsf/klucz/ATTDFCHJN/%24FILE/i08479-o1.pdf" target="_blank" rel="noopener">mentioned by the MoF</a> are as follows:
<ul>
<li>The MoF is not planning a mandate postponement; therefore, the timelines stay as follows:
<ul>
<li>February 1, 2026: for taxpayers whose sales (including tax) exceeded 200 million PLN (ca. 46 million EUR) in 2025.</li>
<li>April 1, 2026: for other taxpayers.</li>
</ul>
</li>
<li>The <a href="https://legislacja.rcl.gov.pl/projekt/12391205/katalog/13092612#13092612" target="_blank" rel="noopener">draft Act</a> proposing changes on mandatory <a href="https://www.pagero.com/compliance/solutions/ksef-e-invoicing" target="_blank" rel="noopener">e-invoicing via KSeF</a> will be provided to the Council of Ministers in Q2 of 2025 (not in Q1 2025 as initially planned).</li>
<li>The comments gathered during public consultation in November 2024 will be included in the act. The MoF assured that the work on proposed changes to the KSeF system architecture is ongoing.</li>
</ul>
&nbsp;
Finally, according to the Ministry of Finance, there might be further public consultations to involve impacted businesses.
&nbsp;
&nbsp;
&nbsp;
&nbsp;
&nbsp;

The Polish Ministry of Finance (MoF) answered parliamentary questions regarding KSeF, confirming that mandate postponement is not planned.

 The Ministry of Finance provides clarifications on KSeF in the parliamentary answers

The Ivory Coast has been working to streamline the invoicing system since 2005 when it first adopted reforms for standardized paper invoicing. Now, 20 years later, the country turns to digitalization to further enhance invoicing procedures by establishing the Electronic Standardized Invoice System (FNE) and the Electronic Standardized Receipt System (RNE).
&nbsp;
Phased roll-out strategy
The <a href="https://dgi.gouv.ci/assets/documents/EBOOK/ANNEXE_FISCALE_2025/#p=3" target="_blank" rel="noopener">Tax Annex of 2025</a>, effective from January 10, 2025, mandates the issuance of electronic standardized invoices. A structured roll-out plan has been <a href="https://www.fne.dgi.gouv.ci/documents/FNE-Guide%20utilisateur.pdf" target="_blank" rel="noopener">established</a>, with specific deadlines for different taxpayer groups.
<ul>
<li>February 24, 2025: Registration in the <a href="https://e-impots.gouv.ci/" target="_blank" rel="noopener">FNE platform</a> opens for all taxpayer regimes in scope;</li>
<li>April 1, 2025: Taxpayers covered by the Normal Real Tax Regime (RNI)* must begin issuing e-invoices;</li>
<li>June 1, 2025: Obligations extend to those covered by the Simplified Real Tax Regime (RSI);</li>
<li>August 1, 2025: Compliance required for Microenterprise Regime (RME) taxpayers;</li>
<li>September 1, 2025: State Entrepreneur Tax (TEE) and Municipal Entrepreneur Tax (TCE) taxpayers must issue e-invoices.</li>
</ul>
Following the roll-out, all VAT-registered companies in the Ivory Coast must issue electronic standardized invoices or receipts for all transaction types (B2C, B2B and B2G), with certain exceptions:
<ul>
<li>Public service concessionaires for water, electricity, and telephone services;</li>
<li>Companies involved in oil production sharing contracts;</li>
<li>Pharmacies, airlines, and gas stations (limited to fuel sales);</li>
<li>The Ivory Coast postal service, banks, insurance companies;</li>
<li>Transport service concessionaires for operations covered by concessions;</li>
<li>Companies without physical facilities in the Ivory Coast.</li>
</ul>
&nbsp;
How to comply with the mandate
Taxpayers can generate invoices using methods approved by the General Directorate of Taxes (DGI), including ERP integration via API, the FNE platform, the mobile FNE app, or payment terminals for receipts. Furthermore, document validity must be ensured through certification with a QR code, the FNE visual, and serial numbering compliant with the DGI prescribed format. More details can be found on the DGI <a href="https://www.fne.dgi.gouv.ci/" target="_blank" rel="noopener">website</a>.
&nbsp;
The roll-out of the FNE and RNE systems marks a significant step in digital transformation, enhancing tax compliance and business operations in the Ivory Coast.
&nbsp;
*Detailed regime criteria are available in the DGI FNE and RNE <a href="https://www.fne.dgi.gouv.ci/documents/FNE-Guide%20utilisateur.pdf" target="_blank" rel="noopener">User Guide</a>.

The Ivory Coast introduces the Electronic Standardized Invoice System (FNE) and the Electronic Standardized Receipt System (RNE). Following a phased roll-out, issuance obligations became effective for the first taxpayer group on April 1, 2025, with full implementation expected on September 1, 2025.

Ivory Coast implements electronic standardized invoicing system to streamline tax control

Slovakia tax authorities&rsquo; spokesperson <a href="https://www.teraz.sk/spravy/fs-pracuje-na-vytvoreni-prostredia-pre/865341-clanok.html" target="_blank" rel="noopener">announced</a> that the <a href="https://www.teraz.sk/spravy/fs-pracuje-na-vytvoreni-prostredia-pre/865341-clanok.html" target="_blank" rel="noopener">FS</a> has launched a project to establish an e-invoicing environment, which will lead to mandatory countrywide e-invoicing. The main goal is to digitalize the invoicing process, and to do so, the FS decided to join the <a href="https://www.pagero.com/compliance/peppol" target="_blank" rel="noopener">Peppol network</a> and establish a decentralized e-invoicing solution.&nbsp;&nbsp;
&nbsp;
This means that parties will be able to send structured invoices without needing buyers' consent to deliver an invoice via Peppol since all businesses will be registered in the network.&nbsp;

The Financial Administration in Slovakia (FS) will implement decentralized e-invoicing via Peppol network.&nbsp;&nbsp;

Slovakia introduces decentralized e-invoicing via Peppol 

On April 1, 2025, the Rhineland-Pfalz E-Invoicing Ordinance RLP 2025 (<a href="https://www.landesrecht.rlp.de/bsrp/document/jlr-ERechVRPpP3" target="_blank" rel="noopener">E-Rechnungsverordnung RLP, ERechVORP</a>) came into effect, mandating electronic invoicing to public entities in the state. This regulation outlines the requirements of the federal E-Invoicing Act, forming part of the implementation of <a href="https://eur-lex.europa.eu/eli/dir/2014/55/oj/eng" target="_blank" rel="noopener">Directive 2014/55/EU</a> on electronic invoicing.
&nbsp;
Rheinland-Pfalz 
Invoice issuers can submit e-invoices via email, the state's <a href="https://e-rechnung.service.rlp.de/rechnungseingang/user/login" target="_blank" rel="noopener">portal,</a> or the <a href="https://www.pagero.com/compliance/peppol" target="_blank" rel="noopener">Peppol network</a>. Independent of submission methods, businesses first must register on the portal.
&nbsp;
The required formats are XRechnung or ZUGFeRD. It is specified that only the XML file of ZUGFeRD hybrid invoices will be processed and sent to the invoice recipient, while the PDF files will be discarded.
&nbsp;
More details on how to submit an e-invoice and routing IDs are available <a href="https://e-rechnung.service.rlp.de/informationen-fuer-rechnungssteller/einreichung-e-rechnung-was-zu-beachten-ist" target="_blank" rel="noopener">here</a> (in German).
&nbsp;
Hessen 
On April 18, 2024, the B2G e-invoicing obligation took effect in the state of Hessen. Initially, public contracting authorities in Hessen would only receive e-invoices via e-mail to <a href="mailto:e-rechnung@ekrw.hessen.de" target="_blank" rel="noopener">e-invoice@ekrw.hessen.de</a>. Now, as an alternative, e-invoices can also be uploaded to the state's <a href="https://abf9djgmm.accounts.ondemand.com/oauth2/authorize?client_id=d8bd2fe8-aea9-40ef-8dfe-e3a5c715090b&amp;response_type=code&amp;redirect_uri=https%3A%2F%2Fprd-e-krw.authentication.eu10.hana.ondemand.com%2Flogin%2Fcallback%2Fsap.custom&amp;state=uyrXKT14cx&amp;scope=email+openid+profile&amp;nonce=Qaz4WmSMCY0L">portal</a>.
&nbsp;
The portal's main advantage is that it allows for submitting e-invoices with larger attachments, up to 100 MB, compared to the 22 MB limit for e-mail submissions. Currently, it is not possible to submit e-invoices via Peppol.
&nbsp;
More details are available <a href="https://verwaltungsportal.hessen.de/information/elektronische-rechnungen-im-land-hessen" target="_blank" rel="noopener">here</a> (in German).

The Rhineland-Pfalz E-Invoicing Ordinance RLP 2025 mandates electronic invoicing for public entities in alignment with Directive 2014/55/EU since April 1, 2025. In Hessen, a similar mandate took effect on April 18, 2024, initially permitting e-invoice submissions only via e-mail.

Expansion of B2G e-invoicing requirements in Germany

On March 21, 2025, the Bulgarian State Budget for 2025 was <a href="https://www.parliament.bg/bg/laws/ID/166100" target="_blank" rel="noopener">adopted</a> by the National Assembly, officially passing the requirement for businesses to submit <a href="https://www.pagero.com/blog/understanding-saf-t" target="_blank" rel="noopener">SAF-T reports</a> into law.
&nbsp;
The ratification of the state budget entails the exact requirements and timelines for SAF-T submission, as <a href="https://www.pagero.com/compliance/regulatory-updates/bulgaria" target="_blank" rel="noopener">previously reported</a> by Pagero. The obligation will enter into force for certain large enterprises on January 1, 2026, and by 2030, all taxpayers will be in scope with few exceptions.
&nbsp;
Businesses in the scope will now have to start preparing to report economic activity data and accounting records to ensure compliance with the regulations.

The Bulgarian 2025 State Budget has been adopted, formally introducing the requirement for businesses to submit Standard Audit File for Tax (SAF-T file) as of January 1, 2026.

Bulgaria officially adopts SAF-T requirements starting in 2026

The Angolan Government has <a href="https://governo.gov.ao/noticias/2167/governo/reforma-tributaria/executivo-prepara-facturacao-electronica" target="_blank" rel="noopener">announced</a> the upcoming implementation of e-invoicing. Presidential Decree No. 71/25, published on March 20, 2025, establishes the Legal Framework for Tax Invoices. This framework applies to resident taxpayers in Angola and will take effect six months after its publication. It replaces the existing decree on the Legal Framework for Invoices and Equivalent Documents and incorporates electronic invoicing requirements.
&nbsp;
Purpose, e-invoice definition and scope
The Presidential Decree outlines the rules for issuing, rectifying, canceling, and archiving invoices and tax-relevant documents and introduces the &ldquo;Award-Winning Invoice&rdquo; Draw.
&nbsp;
An electronic invoice is a document issued and received electronically via invoicing software, capable of real-time transmission to the General Tax Administration (AGT).
&nbsp;
Taxpayers subject to e-invoicing include those under the general and simplified VAT regimes, while those under the exclusion regime may opt in voluntarily.
&nbsp;
System requirements and web portal
Both e-invoice systems providers and the taxpayers using them must ensure operational and data integrity and maintain technical documentation. An AGT digital code must be applied to issued e-documents to guarantee authenticity and integrity. Billing systems should report sales values bi-monthly.
&nbsp;
Taxpayers under the VAT exclusion regime and individuals with tax residency in Angola can issue invoices via the <a href="https://portaldocontribuinte.minfin.gov.ao/" target="_blank" rel="noopener">taxpayer portal</a>. Upon AGT authorization, taxpayers under the general and simplified VAT regimes may also issue invoices through this portal.
&nbsp;
Issuance rules and archiving
<ul>
<li>Electronic invoices must adhere to the mandatory requirements outlined in Article 10, with invoice data submitted in real time to the AGT;</li>
<li>Taxpayers under the simplified and general VAT regimes must use AGT-validated invoicing software or software provided by the AGT and are required to submit the <a href="https://www.pagero.com/blog/understanding-saf-t" target="_blank" rel="noopener">SAF-T</a> electronically. Taxpayers under the exclusion regime may use AGT-validated software or pre-printed AGT-certified invoice booklets.</li>
</ul>
&nbsp;
All invoices, tax-relevant documents, and records related to the analysis, programming, and execution of computer processing must be maintained within the deadlines established by the General Tax Code. The archiving process must ensure integrity and accuracy throughout the storage period.
&nbsp;
Roll-out of the mandate
In September 2025, the following requirements will be introduced:
<ul>
<li>All transactions exceeding twenty-five million KZ (approximately 25,000 EUR) must be documented as an e-invoice or be issued on the taxpayer portal.</li>
</ul>
&nbsp;
Once the Executive Decree outlining the technical specifications takes effect, during the following 12 months (1st year):
<ul>
<li>E-invoices will be mandatory for B2G transactions (excluding self-billing) and B2B transactions for large taxpayers;</li>
<li>Other taxpayers must issue invoices and tax-relevant documents using AGT-certified software.</li>
</ul>
&nbsp;
After 12 months (2nd year) have passed since the Executive Decree outlining the technical specifications came into effect:
<ul>
<li>All taxpayers in the scope must adopt e-invoicing.</li>
</ul>
&nbsp;
Sanctions
Non-compliance will result in penalties as per Article 35.
&nbsp;
The award-winning invoice
To combat tax evasion, prizes will be randomly awarded to taxpayers with reported invoices. Individuals can participate if their Tax Identification Number (NIF) is provided. Unreported invoices can be communicated to the AGT for eligibility.

Angola is preparing to introduce electronic invoicing for resident companies and a prize invoice scheme for individual taxpayers, according to the President of the General Tax Administration Board (AGT). Compliance will include using AGT-validated software and real-time data transmission.

Angola prepares for e-invoicing introduction

This mandate is divided into two phases, A and B (previously called one and two), which are differentiated by their corresponding obligations. Both phases have optional and mandatory timelines, which are explored below.
&nbsp;
Phase A (previously phase one)
This phase covers the basic functions of issuing and transmitting consignment notes to myDATA and consists of two periods.
&nbsp;
First period:
<ul>
<li>Optional for certain taxpayers until June 1, 2025: the optional transmission to the myDATA platform of the movement of goods&rsquo; digital monitoring data for the obliged companies of the first period (turnover over 200,000 &euro;, excluding entities whose gross revenues exceed 5,000,000 &euro;, are subsidiaries of a foreign company and make use of the commercial/accounting management program (ERP) of the parent foreign company, as well as businesses that distribute medicines and medical consumables, energy products, building and related materials regardless of turnover).</li>
<li>Mandatory for these businesses from June 2, 2025.</li>
</ul>
&nbsp;
Second period:
<ul>
<li>Optional for all taxpayers until November 30, 2025: the optional transmission to the myDATA platform of the movement of goods&rsquo; digital monitoring data for the obliged companies of the second period (other companies not included in the first application period).</li>
<li>Mandatory for these businesses from December 1, 2025.</li>
</ul>
&nbsp;
Phase B (previously phase two) 
This phase involves Digital Monitoring of Movement, Transshipment and Delivery of Goods.
&nbsp;
The following dates apply to all taxpayers under the myDATA obligation:
<ul>
<li>Optional for all taxpayers from August 1 until November 30, 2025: the optional transmission to the myDATA platform of the movement of goods&rsquo; digital monitoring data for phase B for all enterprises in the scope.</li>
<li>Mandatory for all taxpayers from December 1, 2025: the movement of goods&rsquo; digital monitoring data for all companies in the scope will have to be transmitted to the digital platform myDATA.</li>
</ul>
&nbsp;
More information about the obligation is available <a href="https://www.aade.gr/sites/default/files/2025-04/a1052_2025ada.pdf" target="_blank" rel="noopener">A.1052/2025</a> (in Greek).

On April 1, 2025, the Independent Authority for Public Revenue (AADE) announced that the timelines to adhere to the new e-transport framework have been postponed.&nbsp;

E-transport obligation has been postponed again

On March 18, 2025, the Ministry of Finance <a href="https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2025-03-18-sonderregelung-kleinunternehmer.pdf?__blob=publicationFile&amp;v=3" target="_blank" rel="noopener">published</a> a special regulation for small businesses (Sonderregelung f&uuml;r Kleinunternehmer), implementing <a href="https://eur-lex.europa.eu/eli/dir/2020/285/oj/eng" target="_blank" rel="noopener">EU Directive 2020/285</a>. As of January 1, 2025, both the German VAT Act (Umsatzsteuergesetz) and the Annual Tax Act 2024 (Jahressteuergesetz 2024) have been updated.
&nbsp;
Small businesses in Germany can claim tax exemption domestically for sales generated in other EU countries. However, if domestic small companies wish to claim tax exemption in other Member States, they must participate in the special reporting procedure (under Section 19a of the UStG), managed by the Federal Central Tax Office (BZSt).
&nbsp;
Entrepreneurs established in other EU countries can also claim tax exemption under Section 19 of the VAT Act for services provided in Germany, provided they meet the requirements outlined in the VAT Act.
&nbsp;
As previously reported, the eligibility threshold for being considered a VAT-exempt small business has increased to an annual turnover of no more than 25,000 EUR for the previous fiscal year and 100,000 EUR for the current fiscal year.
&nbsp;
Current waivers will continue, allowing small business owners the option to waive their right to the exemption. Doing so enables them to participate in the VAT system like larger businesses.

On March 18, 2025, Germany's Ministry of Finance published new regulations for small businesses, aligned with EU Directive 2020/285, updating the German VAT Act and Annual Tax Act 2024.&nbsp;

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