E-invoicing regulations worldwide
Know the regulations you need to comply with across the world. Click on any country below for comprehensive and constantly updated information about their indirect tax, CTC, e-invoicing, and e-archiving requirements.
Andorra
E-Invoicing/CTC Model:
– B2G: Peppol
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: Contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
3 years
Archiving Abroad:
Allowed under conditions
Argentina
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
Australia
E-Invoicing/CTC Model:
– B2G: Peppol
– B2B: Post Audit / BER (Peppol)
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS AU-NZ,
– B2B: N/A
Mandatory for Issuing:
Formally, no explicit requirements. Yes, if requested under BER
Mandatory for Receiving:
– B2G: Partially Implemented (Peppol)
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions
Austria
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G Federal level: USP/Peppol
– B2G other levels: BBG
– B2B: N/A
Mandatory Format:
– B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to federal agencies
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Optional
Archiving Period:
– Movable Property: 7 years
– Immovable property: 22 years
Archiving Abroad:
Allowed under conditions
Belgium
E-Invoicing/CTC Model:
– B2G: Centralized/Peppol
– B2B: Post-audit
– July 2024 B2B: Peppol rolled out
Mandatory Infrastructure:
– B2G: Mercurius/Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to Flemish and Brussels regions
– B2G November 2023: All suppliers
– B2B July 2024: Beginning of gradual rollout
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent is required. (Consent not required if sending e-invoices to Hermes)
eSignature:
Optional
Archiving Period:
– Movable Property: 7 years
– Immovable property: 15 years
– Real Estate Construction: 25 years
Archiving Abroad:
Allowed under conditions
Bolivia
E-Invoicing/CTC Model:
Post-clearance
Mandatory Infrastructure:
SIAT
Mandatory Format:
Local XML
Mandatory for Issuing:
Large taxpayers (suppliers notified by the normative resolutions issued by SIN)
Mandatory for Receiving:
Buyer’s consent required
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions
Brazil
E-Invoicing/CTC Model:
– Pre-clearance: NF-e, CT-e, and MDF-e
– Post-clearance: NFS-2
Mandatory Infrastructure:
SEFAZ
Mandatory Format:
– NF-e, CT-e and MDF-e: XML’s harmonised on the federal level
– Presentation: DANFE for NF-e, DACTE for CT-e and DAMDFE for MDF-e
– NFS-e: XML’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
Bulgaria
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Optional
Archiving Period:
10 Years
Archiving Abroad:
Allowed under conditions
Canada
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
Buyer’s consent required
eSignature:
Not Required
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions
Chile
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
China
E-Invoicing/CTC Model:
Centralized (under roll-out)
Mandatory Infrastructure:
STA
Mandatory Format:
OFD/Fully Digitized E-Fapiao (Pilot)
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
Colombia
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
Congo D.R.
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
Costa Rica
E-Invoicing/CTC Model:
Post-clearance
Mandatory Infrastructure:
MH
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
Mandatory. In addition, e-seal and cryptographic key as alternatives.
Archiving Period:
5 Years
Archiving Abroad:
Allowed
Croatia
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: FINA e-Račun/Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
11 years
Archiving Abroad:
Allowed under conditions
Cyprus
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
– B2G: Peppol, under development
– B2B: N/A
Mandatory Format:
– B2G: EN Compatible, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent is required
eSignature:
Not Required
Archiving Period:
6 years (for MOSS system 10 years)
Archiving Abroad:
Allowed under conditions
Czechia
E-Invoicing/CTC Model:
Post Audit
Mandatory Infrastructure:
– B2G: Under development
– B2B: N/A
Mandatory Format:
– B2G: EN Compatible by Law, local ISDOC in practice
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent is required
eSignature:
Not Required
Archiving Period:
10 Years
Archiving Abroad:
Allowed under conditions
Denmark
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: Nemhandel/Peppol
– B2B: N/A
Mandatory Format:
– B2G: OIOUBL or Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– Movable Property: 5 years
– Immovable Property: 10 years
Archiving Abroad:
Allowed under conditions
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