E-invoicing Status Per Country Overview

Which Law, Format & Network?

The whole landscape of global invoicing 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 (such as Peppol).

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.


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.

Read also: How to send e-invoices to other countries?

Select the country:

  1. Australia
  2. Austria
  3. Belgium
  4. Brazil
  5. Bulgaria
  6. Croatia
  7. Cyprus
  8. Czech Republic
  9. Denmark
  10. Egypt
  11. Estonia
  12. Finland
  13. France
  14. Germany
  15. Greece
  16. Hungary
  17. Iceland
  18. India
  19. Indonesia
  20. Ireland
  21. Italy
  22. Latvia
  23. Lithuania
  24. Luxembourg
  25. Malta
  26. Netherlands
  27. New Zealand
  28. Norway
  29. Philippines
  30. Poland
  31. Portugal
  32. Romania
  33. Singapore
  34. Slovakia
  35. Slovenia
  36. South Korea
  37. Spain
  38. Sweden
  39. Taiwan
  40. United Kingdom
  41. 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

Peppol & E-invoicing in Austria.

E-invoicing in Austria

(Last edited: March 2021)
Authority: Federal Ministry of Finance
Peppol Peppol Identifiers: 49
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 (UBL - international)
Platform(s) used: PEPPOL, USP (e-rechnung.gov.at)
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.


Belgium

Peppol & E-invoicing in Belgium.

E-invoicing in Belgium

(Last edited: March 2021)
Authority: Federal Public Service Policy and Support (BOSA)
Peppol Peppol Identifiers: 56313
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 Invoice
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 Flemish government are obliged to send eInvoices since 1 January 2018.


Bulgaria

Peppol & E-invoicing in Bulgaria.

E-invoicing in Bulgaria

(Last edited: January 2021)
Authority: Ministry of Transport, Information Technology and Communications
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 for 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?



Croatia

Peppol & E-invoicing in Croatia.

E-invoicing in Croatia

(Last edited: March 2021)
Authority: Ministry of Economy, Entrepreneurship and Crafts
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): 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?



Cyprus

Cyprus

E-invoicing in Cyprus

(Last edited: March 2021)
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

Peppol & E-invoicing in Czech Republic.

E-invoicing in Czech Republic

(Last edited: March 2021)
Authority: Ministry of Finance
Peppol Identifiers: 13
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 (Peppol & E-mail e-invoices)

Which laws and regulations are currently in place?



Denmark

Peppol & E-invoicing in Denmark.

E-invoicing in Denmark

(Last edited: March 2021)
Authority: Danish Business Authority (ERST)
Peppol Identifiers: 856
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), BIS 3 UBL (optional)
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

Peppol & E-invoicing in Estonia.

E-invoicing in Estonia

(Last edited: March 2021)
Authority: Ministry of Finance
Peppol Identifiers: 606
E-invoicing Legislation: Yes
Date: 1 July 2019
Mandatory to receive: Yes
- For whom: Public authorities
Mandatory to send: Yes
- For whom: Businesses
E-invoicing format(s): EVS 923, UBL
Platform(s) used: Omniva AS, Telema AS, Fitek, Edisoft, E-arveldaja, Amphora, Tieto
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


Finland

Peppol & E-invoicing in Finland.

E-invoicing in Finland

(Last edited: March 2021)
Authority: State Treasury
Peppol Identifiers: 3920
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
Platform(s) used: Post Network Service
Supported by Storecove?
Yes (E-mail e-invoices)

Which laws and regulations are currently in place?



France

Peppol & E-invoicing in France.

E-invoicing in France

(Last edited: March 2021)
Authority: Ministry for the Economy and Finance (policy making), Agency for State Financial Information (AIFE) (implementation and maintenance)
Peppol Identifiers: 121
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?


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

Peppol & E-invoicing in Germany.

E-invoicing in Germany

(Last edited: January 2021)
Authority: Coordination Office for IT Standards (KoSIT),
Peppol Identifiers: 485
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)
Platform(s) used: Peppol, E-Rechnungs-Portal
Supported by Storecove?
Yes (Peppol & B2B)

Which laws and regulations are currently in place?



Greece

Peppol & E-invoicing in Greece.

E-invoicing in Greece

(Last edited: March 2021)
Authority: Ministry of Digital Policy
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

Peppol & E-invoicing in Hungary

E-invoicing in Hungary

(Last edited: March 2021)
Authority: National Tax and Customs Administration (NTCA)
Peppol Identifiers: 16
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?


Future laws and regulations:

  • 1 January 2021: All resident taxpayers must use XML version 3.0 in their online invoicing reports.


Iceland

Peppol & E-invoicing in Iceland.

E-invoicing in Iceland

(Last edited: March 2021)
Authority: Financial Management Authority (FJS)
Peppol Identifiers: 4023
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?



Ireland

Peppol & E-invoicing in Ireland.

E-invoicing in Ireland

(Last edited: March 2021)
Authority: Office of Government Procurement (OGP)
Peppol Identifiers: 153
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, 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

Peppol & E-invoicing in Italy.

E-invoicing in Italy

(Last edited: March 2021)
Authority: Agency for Digital Italy (AGID)
Peppol Identifiers: 6770
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

Peppol & E-invoicing in Latvia.

E-invoicing in Latvia

(Last edited: March 2021)
Authority: Ministry of Finance
Peppol Identifiers: 12
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 (Peppol & E-mail e-invoices)

Which laws and regulations are currently in place?



Lithuania

Peppol & E-invoicing in Lithuania.

E-invoicing in Lithuania

(Last edited: March 2021)
Authority: Ministry of Economy
Peppol Identifiers: 28
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
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

Peppol & E-invoicing in Luxembourg.

E-invoicing in Luxembourg

(Last edited: March 2021)
Authority: Ministry for Digitalisation, Government IT Centre
Peppol Identifiers: 13
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, UBL 2.1
Platform(s) used: Peppol
Supported by Storecove?
Yes (Peppol & E-mail e-invoices)

Which laws and regulations are currently in place?



Malta

Peppol & E-invoicing in Malta.

E-invoicing in Malta

(Last edited: March 2021)
Authority: 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: 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

Peppol & E-invoicing in The Netherlands.

E-invoicing in The Netherlands

(Last edited: March 2021)
Authority: Ministry of the Interior and Kingdom Relations (NPA)
Peppol Identifiers: 17581
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
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

Peppol & E-invoicing in Norway.

E-invoicing in Norway

(Last edited: March 2021)
Authority: Difi (the Norwegian Agency for Public Management and e-Government).
Peppol Identifiers: 152919
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 Billing, UBL
Platform(s) used: Peppol
Supported by Storecove?
Yes (Peppol, E-mail e-invoices & B2B)

Which laws and regulations are currently in place?



Poland

Peppol & E-invoicing in Poland.

E-invoicing in Poland

(Last edited: March 2021)
Authority: Ministry of Economic Development (MR)
Peppol Identifiers: 6966
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 Billing 3.0.
Platform(s) used: KSeF (central government platform)
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. Will be based on the Italian model (SDI)


Portugal

Peppol & E-invoicing in Portugal.

E-invoicing in Portugal

(Last edited: March 2021)
Authority: eSPap (Entidade de Serviços Partilhados da Administração Pública), Ministry of Finance
Peppol Identifiers: 7
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?


Future laws and regulations:

  • From January 2021, the Portuguese government will make it mandatory to declare the SAF-T accounting file.


Romania

Peppol & E-invoicing in Romania.

E-invoicing in Romania

(Last edited: March 2021)
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?



Slovakia

Peppol & E-invoicing in Slovakia.

E-invoicing in Slovakia

(Last edited: March 2021)
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?



Slovenia

Peppol & E-invoicing in Slovenia.

E-invoicing in Slovenia

(Last edited: March 2021)
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: 2713
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
Platform(s) used: PPA eInvoicing system (UJP eRačun)
Supported by Storecove?

Under investigation


Which laws and regulations are currently in place?



Spain

Peppol & E-invoicing in Spain.

E-invoicing in Spain

(Last edited: October March 2021)
Authority: Ministry for Territorial Policy and Civil Service via the Secretary General for Digital Administration (SGAD)
Peppol Identifiers: 4248
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
Platform(s) used: Peppol, FACe B2B
Supported by Storecove?
Yes (Peppol & 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

Peppol & E-invoicing in Sweden.

E-invoicing in Sweden

(Last edited: March 2021)
Authority: Agency for Digital Government (DIGG)
Peppol Identifiers: 11846
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 Billing 3.0 (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?



United Kingdom

Peppol & E-invoicing in the United Kingdom.

E-invoicing in United Kingdom

(Last edited: March 2021)
Authority: Department of Health and Social Care (NHS)
Peppol Identifiers: 1023
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, PDF
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?


Australia

Peppol & E-invoicing in Australia.

E-invoicing in Australia

(Last edited: March 2021)
Authority: The Australian Taxation Office (ATO)
Peppol Identifiers: 199
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

Peppol & E-invoicing in New Zealand.

E-invoicing in New Zealand

(Last edited: March 2021)
Authority: Ministry of Business Innovation and Employment (MBIE)
Peppol Identifiers: 77
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

Peppol & E-invoicing in India.

E-invoicing in India

(Last edited: October 2020)
Authority: -
Peppol Adoption: -
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: In Progress
- For whom: Central, regional and local contracting authorities and entities.
Mandatory to send: In Progress
- 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?

Under investigation


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

Peppol & E-invoicing in Indonesia.

E-invoicing in Indonesia

(Last edited: October 2020)
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

Peppol & E-invoicing in Philippines.

E-invoicing in Philippines

(Last edited: October 2020)
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

Peppol & E-invoicing in Singapore.

E-invoicing in Singapore

(Last edited: March 2021)
Authority: Info-communications Media Development Authority (IMDA)
Peppol Identifiers: 38186
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

Peppol & E-invoicing in South-Korea.

E-invoicing in South-Korea

(Last edited: October 2020)
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

Peppol & E-invoicing in Taiwan.

E-invoicing in Taiwan

(Last edited: October 2020)
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: June 2021)
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

Peppol & E-invoicing in Brazil.

E-invoicing in Brazil

(Last edited: October 2020)
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: March 2021)
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.


More information about the Peppol / E-invoicing developments per country?

Call us on +31 (0) 20 261 1791 or send an e-mail to helpdesk@storecove.com.


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