E-INVOICING COUNTRY GUIDES

e-Invoicing mandates and deadlines, tracked by country.

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Belgium

Belgium
Mandate Status
Mandatory
Effective: January 2026
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

4-Corner Model

Network: Peppol

Croatia

Croatia
Mandate Status
Mandatory
Effective: January 2026
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

5-Corner Reporting Model

Network: eRacuna

Denmark

Denmark
Mandate Status
Partial
Effective: January 2026
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

No B2B invoicing mandated

Network: NemHandel

Egypt

Egypt
Mandate Status
Mandatory
Effective: 2020
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

Direct/Unregulated Clearance Model

Network: Egyptian Tax Authority (ETA) e-Invoicing Platform

France

France
Mandate Status
Mandatory
Effective: September 2026
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

5-Corner Reporting Model

Network: Chorus Pro (central public e-invoicing platform) for B2G; multiple PDP platforms for B2B

Germany

Germany
Mandate Status
Mandatory
Effective: Phased - issuance 2027/2028
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

“Other” Exchange Reporting Model

Network: ZRE, OZG-RE, Peppol

Greece

Greece
Mandate Status
Mandatory
Effective: March 2026
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

Direct/Unregulated Clearance Model

Network: MyData; Peppol

Hungary

Hungary
Mandate Status
Mandatory
Effective: July 2018
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

Direct/Unregulated Reporting Model

Network: NAV Online Számla

India

India
Mandate Status
Mandatory
Effective: August 2023
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

Direct/Unregulated Clearance Model

Network: IRP (Invoice Registration Portal)

Indonesia

Indonesia
Mandate Status
Mandatory
Effective: December 2025
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status

Network: e-Faktur Pajak system (online invoice application)

Israel

Israel
Mandate Status
Partial
Effective: May 2024
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

Direct/Unregulated Clearance Model

Network: Israeli Tax Authority (ITA) Computerized Processing System (SHAAM)

Italy

Italy
Mandate Status
Mandatory
Effective: January 2019
Transactions Covered
B2B
B2B
B2B Status
B2G
B2G
B2G Status
B2C
B2C
B2C Status
Clearance Model

Centralised Exchange Clearance Model

Network: Sistema di Interscambio (SdI)

Nov
05
WEBINAR
Build your 2026–2030 e-invoicing compliance calendar with VAT IT and Consilio, covering France, Germany, Spain, the UAE and beyond.
Nov
05
WEBINAR

This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.