Which E-invoicing Regulation, Format & Network?
The whole landscape of global e-invoicing and its regulations is changing rapidly. There are new laws approved on a monthly basis, new e-invoicing formats joining the list, and new networks created for B2G and B2B connections worldwide.
Unfortunately, a universal approach is still missing, causing the e-invoicing process to be quite complex for internationally operating enterprises. Why? Because numerous countries created their own laws, network, and/or format.
Need help with global B2G and B2B e-invoicing? Schedule a demo with one of our e-invoicing experts
Scroll down for an overview per country
In order for you to send an e-invoice to a company and /or government abroad, you have to be aware of which laws are in place, which format to send, and which network to connect to.
To simplify this entire process, we created this 'Peppol & E-invoicing Status Per Country Overview'. This way we hope to help you in the - currently - complex mechanism of international e-invoicing.
NOTE: For an updated and more detailed list, please visit here.
Select the country:
- Australia
- Austria
- Belgium
- Brazil
- Bulgaria
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Egypt
- Estonia
- Finland
- France
- Germany
- Greece
- Hungary
- Iceland
- India
- Indonesia
- Ireland
- Italy
- Latvia
- Lithuania
- Luxembourg
- Malta
- Netherlands
- New Zealand
- Norway
- Philippines
- Poland
- Portugal
- Romania
- Singapore
- Slovakia
- Slovenia
- South Korea
- Spain
- Sweden
- Taiwan
- United Kingdom
- United States
* The Peppol adoption mentioned in the tables is the total number of registered participants per country, as registered in the PEPPOL Directory.
European Countries
Austria
E-invoicing in Austria
(Last edited: January 2022) | |
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Authority: | Federal Ministry of Finance |
Peppol Peppol Identifiers: | 63 |
E-invoicing Legislation: | Yes |
Date: | January 1st 2014 |
Mandatory to receive: | Yes |
- For whom: | Central authorities |
Mandatory to send: | Yes |
- For whom: | Businesses to the federal domain |
E-invoicing format(s): | ebInterface (national XML standard) and PEPPOL BIS V3 |
Platform(s) used: | PEPPOL, USP (e-rechnung.gov.at) |
Supported by Storecove? | Yes (Peppol: B2G & B2B, E-mail e-invoices) |
Which laws and regulations are currently in place?
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Belgium
E-invoicing in Belgium
(Last edited: January 2022) | |
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Authority: | Federal Public Service Policy and Support (BOSA) |
Peppol Identifiers: | 59021 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | Peppol BIS V3 |
Platform(s) used: | Peppol, Mercurius |
Supported by Storecove? | Yes (Peppol, Mercurius & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
- Additionally, suppliers of the Flemish government are obliged to send eInvoices since 1 January 2018.
Bulgaria
E-invoicing in Bulgaria
(Last edited: January 2022) | |
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Peppol Authority | The Bulgarian tax authority: NRA (National Revenue Agency) |
Peppol Peppol Identifiers: | unknown |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | XML-based standards, ISO 20022 (technical specification used voluntarily, mostly used as a payment standard) |
Platform(s) used: | Public Procurement Portal (PPP) |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Act amending the Public Procurement Act
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Croatia
E-invoicing in Croatia
(Last edited: January 2022) | |
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Authority: | Ministry of Economy, Entrepreneurship and Crafts |
Peppol Identifiers: | 14 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | OASIS UBL 2.1, CII, Peppol BIS V3 |
Platform(s) used: | Peppol, Servis eRačun za državu |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Act on eInvoicing in public procurement
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Cyprus
E-invoicing in Cyprus
(Last edited: January 2022) | |
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Authority: | Ministry of Finance |
Peppol Identifiers: | 139 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central and Sub-Central Authorities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | Peppol BIS Billing 3.0 |
Platform(s) used: | Peppol |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
Czech Republic
E-invoicing in Czech Republic
(Last edited: January 2022) | |
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Authority: | Ministry of Finance |
Peppol Identifiers: | 17 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | EDIFACT, UBL, ISDOC |
Platform(s) used: | Peppol, Národní elektronický nástroj (NEN) |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Act no. 134/2016 Coll. on Public Procurement
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Denmark
E-invoicing in Denmark
(Last edited: January 2022) | |
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Authority: | Danish Business Authority (ERST) |
Peppol Identifiers: | 41169 |
E-invoicing Legislation: | Yes |
Date: | 2005 |
Mandatory to receive: | Yes |
- For whom: | Central authorities, Regional authorities & Local authorities |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | OIOUBL (mandatory), PEPPOL BIS V3 |
Platform(s) used: | Peppol, NemHandel |
Supported by Storecove? | Yes (Peppol, E-mail e-invoices & B2B) |
Which laws and regulations are currently in place?
- Law on use of electronic invoice no 1593 of 18/12/2018
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Estonia
E-invoicing in Estonia
(Last edited: January 2022) | |
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Authority: | Ministry of Finance |
Peppol Identifiers: | 635 |
E-invoicing Legislation: | Yes |
Date: | 1 July 2019 |
Mandatory to receive: | Yes |
- For whom: | Public authorities |
Mandatory to send: | Yes |
- For whom: | - |
E-invoicing format(s): | EVS 923, UBL |
Platform(s) used: | Peppol, Billberry, E-arveldaja, Finbite, Telema, UnifiedPost |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Accounting Act Official publication: Riigi Teataja ; Number: RT I, 15.03.2019, 12 ; Publication date: 2019-01-07 - Currently valid
- Businesses can send e-invoices accordingly to the Estonian national standard and the European standard. Public sector organizations have to be able to process and receive both standards.
Finland
E-invoicing in Finland
(Last edited: January 2022) | |
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Authority: | State Treasury |
Peppol Identifiers: | 5236 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | TEAPPSXML 3.0, Finvoice 3.0, PEPPOL BIS V3 |
Platform(s) used: | Post Network Service |
Supported by Storecove? | Yes (Finvoice, E-mail e-invoices) |
Which laws and regulations are currently in place?
- Law 241/2019 on electronic invoicing
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
France
E-invoicing in France
(Last edited: January 2022) | |
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Authority: | Ministry for the Economy and Finance (policy making), Agency for State Financial Information (AIFE) (implementation and maintenance) |
Peppol Identifiers: | 115 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central authorities, regional authorities & local authorities |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | OASIS UBL 2.1, Peppol BIS V3, CII UN/CEFACT, Factur-X / EDI / XML, EX PIVOT S Format (PDF + XML) |
Platform(s) used: | Chorus Pro, Peppol |
Supported by Storecove? | Yes (Peppol, Chorus Pro & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Decree No 2019-748 of 18 July 2019 on electronic invoicing in public procurement
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Future laws and regulations:
- 2023: All taxpayers should be able to receive e-invoices.
- 2023: All large companies should be able to issue e-invoices.
- 2024: Mid-sized companies should be able to issue e-invoices.
- 2025: Small companies should be able to issue e-invoices.
Germany
E-invoicing in Germany
(Last edited: January 2022) | |
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Authority: | Coordination Office for IT Standards (KoSIT), |
Peppol Identifiers: | 626 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central authorities, Regional authorities & Local authorities |
Mandatory to send: | Yes |
- For whom: | Businesses sending to federal government |
E-invoicing format(s): | XRechnung (B2G), ZUGFeRD 2.0 (B2B), PEPPOL BIS V3 |
Platform(s) used: | Peppol, E-Rechnungs-Portal |
Supported by Storecove? | Yes (Peppol & B2B) |
Which laws and regulations are currently in place?
Greece
E-invoicing in Greece
(Last edited: January 2022) | |
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Authority: | Ministry of Digital Governance (GSIS) |
Peppol Identifiers: | 6 |
E-invoicing Legislation: | Partially |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | PEPPOL BIS 3.0 |
Platform(s) used: | National Interoperability Center, MyDATA Platform |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Hungary
E-invoicing in Hungary
(Last edited: January 2022) | |
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Authority: | National Tax and Customs Administration (NTCA) |
Peppol Identifiers: | 20 |
E-invoicing Legislation: | Yes |
Date: | 1 January 2021 (Taxpayers must use XML 3.0 in invoicing reports) |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | XML-based standards- fully compliant with the European standard |
Platform(s) used: | NAV |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Act LXXXIII of 2018 amending Act CXLIII of 2015 on public procurement
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Future laws and regulations:
- 1 January 2021: All resident taxpayers must use XML version 3.0 in their online invoicing reports.
Iceland
(Last edited: January 2022) | |
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Authority: | Financial Management Authority (FJS) |
Peppol Identifiers: | 2952 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | EN 16931 CIUS. Compliant with Peppol BIS 3.0 with additional country rules applicable in domestic trade |
Platform(s) used: | PEPPOL |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Declaration by Icelandic Accounting Authority (FJS).
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Ireland
E-invoicing in Ireland
(Last edited: January 2022) | |
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Authority: | Office of Government Procurement (OGP) |
Peppol Identifiers: | 165 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central and sub-central / local authorities |
Mandatory to send: | No |
- For whom: | Businesses |
E-invoicing format(s): | PEPPOL BIS V3, UBL, EDIFACT |
Platform(s) used: | Peppol |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
- There is no legal obligation on businesses to submit invoices electronically in public procurement at this point in time.
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Italy
E-invoicing in Italy
(Last edited: January 2022) | |
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Authority: | Agency for Digital Italy (AGID) |
Peppol Identifiers: | 7849 |
E-invoicing Legislation: | Yes |
Date: | 2014 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local authorities, as well as businesses. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | FatturaPA |
Platform(s) used: | Peppol, Exchange system (Sistema di Interscambio) |
Supported by Storecove? | Yes (Peppol, Sistema di Interscambio & E-mail e-invoices) |
Which laws and regulations are currently in place?
- B2G eInvoicing is mandatory since 2014
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Latvia
E-invoicing in Latvia
(Last edited: January 2022) | |
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Authority: | Ministry of Finance |
Peppol Identifiers: | 14 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | XML-based standards |
Platform(s) used: | Peppol, latvija.lv (for citizens and entrepreneurs), eAddress (for government bodies). |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Law On the Procurement of Public Service Providers;
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Lithuania
E-invoicing in Lithuania
(Last edited: January 2022) | |
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Authority: | Ministry of Economy |
Peppol Identifiers: | 31 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | UBL v2.1, XML, PEPPOL AS4, PEPPOL BIS V3 |
Platform(s) used: | Peppol, eSaskaita |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Official publication:Teisės aktų registras ; Number:2019-09413 ; Publication date:2019-06-10
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Luxembourg
E-invoicing in Luxembourg
(Last edited: January 2022) | |
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Authority: | Ministry for Digitalisation, Government IT Centre |
Peppol Identifiers: | 16 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | PEPPOL BIS V3, UBL 2.1 |
Platform(s) used: | Peppol |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
- The law of 16 May 2019 on electronic invoicing in public procurement and concession contracts
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Malta
E-invoicing in Malta
(Last edited: January 2022) | |
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Authority: | Ministry of Finance |
Peppol Identifiers: | 11 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | European Standards |
Platform(s) used: | None | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
- Legal Notices 403 and 404 of 2018, under the Financial Administration and Audit Act and also under the Local Councils Act.
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Netherlands
E-invoicing in The Netherlands
(Last edited: January 2022) | |
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Authority: | Ministry of the Interior and Kingdom Relations (NPA) |
Peppol Identifiers: | 15105 |
E-invoicing Legislation: | Yes |
Date: | 18 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | NLCIUS, UBL-OHNL (national UBL), SETU (HR – XML), SI-UBL, PEPPOL BIS V3 |
Platform(s) used: | Peppol, Digipoort |
Supported by Storecove? | Yes (Peppol, Digipoort, B2B & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Law of 20 December 2017 amending the Public Procurement
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Norway
E-invoicing in Norway
(Last edited: January 2022) | |
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Authority: | Difi (the Norwegian Agency for Public Management and e-Government). |
Peppol Identifiers: | 203707 |
E-invoicing Legislation: | Yes |
Date: | 2 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | PEPPOL BIS V3, UBL |
Platform(s) used: | Peppol |
Supported by Storecove? | Yes (Peppol, E-mail e-invoices & B2B) |
Which laws and regulations are currently in place?
- Regulation on electronic invoicing in public procurement
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Poland
E-invoicing in Poland
(Last edited: January 2022) | |
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Authority: | Ministry of Entrepreneurship and Technology (MPiT) |
Peppol Identifiers: | 7123 |
E-invoicing Legislation: | Yes |
Date: | 18 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | UBL 2.1, UN/CEFACT CII, PEPPOL BIS V3 |
Platform(s) used: | PeF (current), KSeF - a central government platform (in development, voluntary launch planned on October 2021. Mandatory in 2023) |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Act on electronic invoicing was adopted and it is in force since 18 April 2019.
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Future laws and regulations:
- 2023: E-invoicing becomes mandatory. All invoices must then be declared through a central platform called the National Electronic Invoicing System –(KseF) similar to the Italian model (SDI).
Portugal
E-invoicing in Portugal
(Last edited: January 2022) | |
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Authority: | eSPap (Entidade de Serviços Partilhados da Administração Pública), Ministry of Finance |
Peppol Identifiers: | 9 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | UBL 2.1, XML-GS1, CEFACT |
Platform(s) used: | Portal BASE (general eProcurement), Plataforma Eletrónica de Compras (eSPap platform), FE-AP |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Decree-Law 123/2018 of 28 December
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Future laws and regulations:
- From January 2021, the Portuguese government will make it mandatory to declare the SAF-T accounting file.
Romania
E-invoicing in Romania
(Last edited: January 2022) | |
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Authority: | Ministry of Public Finance |
Peppol Identifiers: | 4 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | SR EN 16931 |
Platform(s) used: | No eInvoicing platform available yet. |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Law 199/2020 on electronic invoicing in public procurement
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Slovakia
E-invoicing in Slovakia
(Last edited: January 2022) | |
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Authority: | Ministry of Finance of the Slovak Republic |
Peppol Identifiers: | 6 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities. |
Mandatory to send: | Yes |
- For whom: | Businesses and central, regional and local contracting authorities. |
E-invoicing format(s): | No particular standards in use |
Platform(s) used: | Not in place yet - implementation project is under preparation |
Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
- Act No. 215/2019
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Slovenia
E-invoicing in Slovenia
(Last edited: January 2022) | |
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Authority: | Ministry of Public Administration (policy making) Public Payments Administration of the Republic of Slovenia (PPA), attached to the Ministry of Finance (implementation and maintenance) |
Peppol Identifiers: | 2712 |
E-invoicing Legislation: | Yes |
Date: | 1 January 2015 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities. |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | e-SLOG, PEPPOL BIS V3 |
Platform(s) used: | PPA eInvoicing system (UJP eRačun) | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
- Payment Services to Budget Users Act
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Spain
E-invoicing in Spain
(Last edited: January 2022) | |
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Authority: | Ministry for Territorial Policy and Civil Service via the Secretary General for Digital Administration (SGAD) |
Peppol Identifiers: | 4266 |
E-invoicing Legislation: | Yes |
Date: | 15 January 2015
April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities. |
Mandatory to send: | Yes |
- For whom: | Public administration suppliers (for invoices higher than EUR 5.000) |
E-invoicing format(s): | Facturae, EN 16931, PEPPOL BIS V3 |
Platform(s) used: | FACe (B2G), FACeB2B (B2B), otherwise known as 'Punto General de Entrada de Facturas Electrónicas' |
Supported by Storecove? | Yes (E-mail e-invoices) |
Which laws and regulations are currently in place?
- Law 25/2013 establishing the obligation of the electronic invoicing and the creation of the entry registration point.
- B2G eInvoicing is mandatory in Spain since 2015.
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
Sweden
E-invoicing in Sweden
(Last edited: January 2022) | |
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Authority: | Agency for Digital Government (DIGG) |
Peppol Identifiers: | 13953 |
E-invoicing Legislation: | Yes |
Date: | 1 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities. |
Mandatory to send: | Yes |
- For whom: | Public sector suppliers |
E-invoicing format(s): | PEPPOL BIS V3 (mandatory eInvoice for public sector), Svefaktura version 1, SFTI Fulltextfaktura |
Platform(s) used: | Peppol |
Supported by Storecove? | Yes (Peppol, E-mail e-invoices & B2B) |
Which laws and regulations are currently in place?
- Compulsory e-invoicing in the public sector
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
United Kingdom
E-invoicing in United Kingdom
(Last edited: January 2022) | |
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Authority: | Department of Health and Social Care (NHS) |
Peppol Identifiers: | 2 |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | EDI standards, XML-based standards, UBL, UN/CEFACT, comma-delimited ASCII, PEPPOL BIS V3 |
Platform(s) used: | PEPPOL (nationally), PECOS P2P (Schotland) |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
- Mandatory for government agencies to receive e-invoices (Directive 2014/55/EU), since April 7, 2019.
- Procurement (Electronic Invoicing) Regulations 2018 Official publication: Gibraltar Gazette ; Number: LN. 2018/290 ; Publication date: 2018-12-20 ; Page: 00001-00015
- The Public Procurement (Electronic Invoices etc) Regulations 2019
Australia
E-invoicing in Australia
(Last edited: January 2022) | |
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Authority: | The Australian Taxation Office (ATO) |
Peppol Identifiers: | 3890 |
E-invoicing Legislation: | In Progress |
Date: | - Mandate e-invoicing for all agencies: July 2022 |
Mandatory to receive: | In Progress |
- For whom: | Federal government agencies |
Mandatory to send: | In Progress |
- For whom: | Businesses |
E-invoicing format(s): | Peppol BIS 3.0 ANZ |
Platform(s) used: | Peppol |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Future laws and regulations:
- All Commonwealth Government agencies must be able to receive Peppol e‑Invoices by 1 July 2022, with large agencies having to do so by 1 July 2021.
Other:
- The target is 80% of Federal Government volume to be able to receive by 1 July 2021, and all agencies mandated by 1 July 2022. While there is no mandate, the New South Wales (largest state) government has also implemented Peppol eInvoicing and is rolling out across their agencies.
New Zealand
E-invoicing in New Zealand
(Last edited: January 2022) | |
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Authority: | Ministry of Business Innovation and Employment (MBIE) |
Peppol Identifiers: | 1757 |
E-invoicing Legislation: | No |
Date: | - |
Mandatory to receive: | No |
- For whom: | - |
Mandatory to send: | No |
- For whom: | - |
E-invoicing format(s): | Peppol BIS 3.0 ANZ |
Platform(s) used: | Peppol |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
None.
Asian Countries
India
E-invoicing in India
(Last edited: January 2022) | |
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Authority: | - |
Peppol Identifiers: | 16 |
E-invoicing Legislation: | Yes |
Date: | 1 October 2020
1 January, 2021 (companies with Rs. 100 Cr+ turnover) 1 April 2021 (B2B transactions) |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | - E-invoicing for all B2B transactions from April 1, 2021.
- E-invoicing for the taxpayers with aggregate turnover exceeding Rs. 100 Cr. from 1 January 2021 |
E-invoicing format(s): | JSON format |
Platform(s) used: | GST Invoice Registration Portal (IRP) | Supported by Storecove? | Yes (GST) |
Which laws and regulations are currently in place?
- Businesses with a turnover above Rs 500 crore have to send e-invoices to their B2B supplies and exports (October 1, 2020)
Future laws and regulations:
- Taxpayers whose aggregate turnover exceeds Rs. 100 crore will be required to implement the e-invoicing mandate starting 1 January 2021.
- Mandatory e-invoicing for all B2B transactions starting 1 April 2021
Indonesia
E-invoicing in Indonesia
(Last edited: January 2022) | |
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Authority: | - |
Peppol Adoption: | - |
E-invoicing Legislation: | Yes |
Date: | July 1, 2015 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | e-Faktur Pajak |
Platform(s) used: | e-Faktur portal | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
- Companies registered in Java and Bali in Indonesia have been required to use electronic invoices since 1 July, 2015.
- As of July 1, 2016, all Indonesian companies have been required to use electronic invoices.
Philippines
E-invoicing in Philippines
(Last edited: January 2022) | |
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Authority: | Bureau of Internal Revenue (BIR) in collaboration with South-Korea |
Peppol Adoption: | - |
E-invoicing Legislation: | In Progress |
Date: | End of 2022 |
Mandatory to receive: | In Progress |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | In Progress |
- For whom: | Unknown |
E-invoicing format(s): | - |
Platform(s) used: | - | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
None.
Future laws and regulations:
- The Philippine Government is planning to implement a new eGovernment system by 2022 in order to facilitate tax compliance. The Department of Finance (DoF) will also undergo a digital transformation and has already developed a long-term strategy with the goal of improving online service to the public.
- Meanwhile, the Bureau of Internal Revenue (BIR) has partnered with South Korea to develop an e-invoicing program. The program is still in its early stages and is targeted for completion by December 2022
Singapore
E-invoicing in Singapore
(Last edited: January 2022) | |
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Authority: | Info-communications Media Development Authority (IMDA) |
Peppol Identifiers: | 40539 |
E-invoicing Legislation: | No |
Date: | May 2008 |
Mandatory to receive: | No |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | No |
- For whom: | Businesses |
E-invoicing format(s): | Peppol BIS 3.0 SG |
Platform(s) used: | Peppol (known as InvoiceNow in Singapore) |
Supported by Storecove? | Yes (Peppol & E-mail e-invoices) |
Which laws and regulations are currently in place?
None.
Other:
- The IMDA stimulates businesses to use e-invoicing through the E-Invoicing Registration Grant. This benefit applies to valid, active, and registered companies in Singapore as of or before 25 March 2020, allowing these companies to receive a $200 grant if they register in the PEPPOL / InvoiceNow e-invoicing network before 31 December 2020.
- In addition to the $200 ERG (which ends on 31 Dec 2020), there are a number of other grants which require Peppol connectvity, such as the Digital Resilience Bonus. For this grant, the Singaporean Government has made Peppol registration mandatory to be eligible for the Covid grant programme.
- The Singaporean government also require any software provider that wishes to lodge tax returns to be a Peppol Ready Provider.
South Korea
E-invoicing in South Korea
(Last edited: January 2022) | |
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Authority: | National Tax Service (NTS) |
Peppol Adoption: | - |
E-invoicing Legislation: | Yes |
Date: | 2014 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Businesses |
E-invoicing format(s): | eVAT invoice |
Platform(s) used: | Electronic tax invoice system (e-Tax) | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
- Tax electronic invoicing ('e-Tax') in 2014
Taiwan
E-invoicing in Taiwan
(Last edited: January 2022) | |
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Authority: | Ministry of Finance |
Peppol Adoption: | - |
E-invoicing Legislation: | Yes |
Date: |
1 January 2020 (B2C invoicing)
1 January 2021 (Obligatory e-invoicing for all) |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | In Progress |
- For whom: | Businesses |
E-invoicing format(s): | Electronic Government Uniform Invoice (eGUI), MIG-3.2.1 |
Platform(s) used: | Platform (before E-Invoice Platform of MOF) | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
On January 1, 2020, foreign suppliers of B2C digital services to Taiwan-based customers must comply with Taiwan’s eGUI and e-invoicing systems.
- Taiwanese government also introduced mandatory electronic invoicing for all B2G transactions. Electronic invoicing in B2B and B2C is not mandatory at this moment.
Future laws and regulations:
- On January 2021, any company foreign or national must invoice electronically. Failure to comply could imply sanctions from the Ministry of Finance.
North America
United States
E-invoicing in The United States
(Last edited: January 2022) | |
---|---|
Authority: | - |
Peppol Identifiers: | 78 |
E-invoicing Legislation: | No |
Date: | - |
Mandatory to receive: | No |
- For whom: | - |
Mandatory to send: | No |
- For whom: | |
E-invoicing format(s): | None |
Platform(s) used: | None | Supported by Storecove? | - |
Which laws and regulations are currently in place?
None.
Future laws and regulations:
None.
South America
Brazil
E-invoicing in Brazil
(Last edited: January 2022) | |
---|---|
Authority: | State Secretary of Finance (SEFAZ) |
Peppol Adoption: | - |
E-invoicing Legislation: | Yes |
Date: | 7 April 2019 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | Economic operators |
E-invoicing format(s): | NF-e, NFS-e, CT-e, MDF-e, SPED, REINF, NF3e |
Platform(s) used: | SEFAZ | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
- In 2008, Brazil adopted a clearance electronic invoicing model in which the country’s tax authority must receive and clear an invoice before a supplier can issue it to a payer.
- The three mandatory e-invoicing formats are: NF-e (invoices related to the purchase and sale of products), The Nota Fiscal de Serviços Eletrônica (invoices related to services between commercial partners) and the CT-e (land, air, sea, river and rail).
Africa
Egypt
E-invoicing in Egypt
(Last edited: January 2022) | |
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Authority: | Egyptian Tax Authority (ETA) & eFinance |
Peppol Adoption: | - |
E-invoicing Legislation: | Yes |
Date: | November 2020 |
Mandatory to receive: | Yes |
- For whom: | Central, regional and local contracting authorities and entities. |
Mandatory to send: | Yes |
- For whom: | All taxpaying companies |
E-invoicing format(s): | JSON or XML invoices |
Platform(s) used: | ETA Portal | Supported by Storecove? | Under investigation |
Which laws and regulations are currently in place?
Egypt mainly focuses on the sending of e-invoices. Large business must submit all B2B invoice to the portal of ETA in electronic format (JSON & XML). All invoices must include a unique UUID (Unique ID) code.
- 15 November 2020: Issuers must be registered in the Egyptian invoicing system. First 134 companies listed.
- 15 February 2021: Invoices must be electronically signed before delivery to the tax authority. E-invoices without signature not accepted by government
Future laws and regulations:
- 15 May 2021: 350 companies will follow in the second listing
- 2 July 2021: Not signed up for e-invoicing? There will be sanctions according to ETA.
- 1 January 2022: All taxpaying companies must send electronic invoices.
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