e-Invoicing compliance map

Type of Compliance: Clearance
Document Storage Requirement: 10 years

Argentina’s Federal Administration of Public Taxes(AFIP) completed implementing clearance requirements in 2019 after the initial introduction in 2015. In 2021 AFIP introduced the requirement to include QR Codes on digital invoices. The clearance requirement is for suppliers to register all invoices with AFIP before sending them to customers. Invoices are provided a unique CAE(Electronic Authorisation Code) and a QR Code. There are penalties for late filings or mis-declarations which puts a responsibility on the invoice receiver to validate the invoice using the CAE Code with AFIP.

Type of Compliance: Post Audit
Document Storage Requirement: 5 years

Australia has post audit invoicing requirements. The requirements are published on the government website. E-invoicing is currently voluntary however the Australian Tax Authority advocates for it and is considering introducing the ability for businesses to mandate e-invoicing via Peppol.
By July 1, 2025, all businesses will be required to adopt e-Invoicing upon request. Australia is part of Tradeshift’s compliance product roadmap, and we will deliver a solution fully aligned with the Australian e-invoicing clearance mandate.

Type of Compliance: Post Audit
Document Storage Requirement: 7 years

Austria has mandatory e-invoicing for Business to Government(B2G) transactions via Peppol. For Business to Business transactions there are post audit requirements for what must be included in invoices. Requirements vary depending on the value of the transaction. Invoices under 400 Euros can be issued in a simplified format.

Type of Compliance: Post Audit
Document Storage Requirement: 5 years

Bahrain has post audit invoice requirements at present. Bahrain has begun public consultation to discuss introducing clearance controls. The tender for a software provider to support the public invoicing platform ended in May 2023. As of August 2023 no further announcements have been made regarding what the controls to be implemented will require.

Type of Compliance: Post Audit, transitioning to Clearance
Document Storage Requirement: 7 years

Belgium has post audit invoice requirements at present. Belgium’s Ministry of Finance is attempting to pass tax reforms at present to introduce clearance requirements. The initial proposal indicated a launch date of July 2024 however this was postponed until January 1st 2026. The primary format supported is Peppol BIS 3.0, aligning with the European standard EN 16931. Tradeshift is registered as a certified Peppol provider in Belgium, which will make business using Tradeshift fully compliant with the mandated requirements. Belgium is part of Tradeshift’s compliance product roadmap, and we will deliver a solution fully aligned with the Belgian e-invoicing clearance mandate.

Type of Compliance: Clearance
Document Storage Requirement: 5 years

Brazil introduced clearance in 2005. The requirements are complex in so far as there are 6 different invoice structures and issuance requirements vary across over 5000 local taxation jurisdictions for services. Plans to align requirements are in progress.
There are also requirements to provide a DANFE document with invoices where there is movement of goods.
NFCom: New mandatory tax requirement in Brazil starting April 1st 2025.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Bulgaria has post audit invoice requirements. Public consultation on introducing clearance controls began in 2021 and the Bulgarian National Revenue Agency began rolling out SAF-T digital reporting requirements in 2022.

Type of Compliance: Post Audit
Document Storage Requirement: 6 years

Canada has post audit invoice content requirements. There are multiple provincial tax rates in Canada that need to be selected where applicable. Canada has introduced a standard UBL format that can be used on a voluntary basis.

Type of Compliance: Clearance
Document Storage Requirement: 6 years

In 2001, Chile’s Servicio de Impuestos (SII) tax authority launched its electronic invoice regime, DTE (Documentos Tributarios Electrónicos). SII assigns unique codes to e-invoices and receivers have 8 days to provide electronic approval. DTE provides pre-filled VAT returns.

Type of Compliance: Clearance
Document Storage Requirement: 10 years

China’s State Taxation Administration (‘STA’) introduced the special e-fapiao e-invoice system in 2020 and has been expanding the mandate regionally with the most recent expansion in January 2023. The mandate applies to businesses with a turnover above RMB 5 million per annum. Invoices contain a digital signature and QR Code.

Type of Compliance: Clearance
Document Storage Requirement: 5 years

Clearance was introduced in 2019 by Colombia’s National Directorate of Taxes and Customs(DIAN) and came into effect in 2020. DIAN validates content and provides certifications, if a receiver cannot receive the digital format a QR Code invoice is to be provided.

Type of Compliance: Clearance
Document Storage Requirement: 5 years

Costa Rica’s General Directorate of Taxes (DGT) introduced clearance in 2018 for some tax payers. Mandated suppliers must submit invoices using the Administración Tributaria Virtual (ATV). In case of a rejection the supplier must issue a credit note to reissue a corrected invoice. The buyer receives the invoice and has 8 days to decline the invoice or issue an acknowledgment of receipt.
Mandatory use of version 4.4 in electronic documents starting June 1st 2025.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

There are currently post audit requirements in Croatia but there are changes planned. Croatia’s Ministry of Finance has confirmed their plans to introduce clearance for 1 January 2025 under the tax Projekt Fiskalizacija 2.0. Mandatory B2G e-invoicing has been in place since 2019.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

There are post audit invoice requirements in Cyprus

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

There are post audit invoice requirements in the Czech Republic. Mandatory e-invoicing for B2G transactions is required.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Denmark currently has post audit content requirements. Digital reporting requirements had been planned for 1st January 2024 with registration by October 2023 as part of the Danish Bookkeeping Act.

Type of Compliance: Clearance
Document Storage Requirement: years

The Egyptian Tax Authority (ETA) has been phasing in mandatory e-invoicing since 2021 and this is due to complete in April 2023. E-invoice must contain an eSeal certificate which is provided by one of the certified e-invoice providers which requires specialist hardware to provide. A UUID code is provided which is then provided on the invoice.

Type of Compliance: Post Audit
Document Storage Requirement: 5 years

Estonia currently has post audit content requirements.

As of July 1, 2025, invoice recipients will have the option to receive invoices exclusively in electronic format.

Type of Compliance: Post Audit
Document Storage Requirement: 13 years

Finland currently has post audit content requirements. Finland has not introduced clearance however does allow businesses to mandate e-invoicing using the EU invoice format standard EN16931.

Type of Compliance: Post Audit, transitioning to Clearance
Document Storage Requirement: 10 years

France e-Invoicing Compliance: Currently France has post-audit content requirements, and the French authorities are introducing a Continuous Transaction Control (CTC) clearance model. On October 15, 2024, the Direction Générale des Finances Publiques (DGFiP) announced that only registered PDPs (Plateforme de Dématérialisation Partenaire) will be authorized as compliance platforms for clearing e-invoices in France. Tradeshift was among the first to receive PDP-registered status on August 19, 2024. The CTC requirements will take effect for large and mid-sized companies by September 2026, following a phased implementation that includes a pilot program, as announced by the FNFE and DGFiP. Tradeshift will pilot its solution with its long-standing customer, Air France.

Type of e-invoicing compliance: Post Audit, Mandatory e-invoicing Mandate
Document Storage Requirement: 10 years

Germany currently has post audit compliance requirements for invoices and has introduced a mandatory B2B e-invoicing mandate starting January 1st 2025. EN-compliant e-invoice becomes the default in Germany and businesses must be able to receive structured electronic invoices compliant with EN 16931 standards by 1 January 2025. Two more phases are planned after this date: the first one by 1 January 2027 when the non-EN-compliant invoices will gradually be phased out starting with businesses that have a turnover of more than EUR 800 000 in the previous year, and the second by 1 January 2028 for all the remaining businesses. Businesses using Tradeshift are fully compliant with the e-invoicing mandate in Germany. The Tradeshift solution for e-invoicing compliance includes both inbound (receiving e-invoicing available since December 2024) and outbound (sending e-invoices available starting March 2025) flows for all the document types and machine-readable structured data formats required in Germany: XRechnung, ZUGFeRD, Factur-X or Peppol-BIS Billing. 

Type of e-invoicing compliance: Clearance, Periodic Reporting
Document Storage Requirement: 5 years

Greece introduced reporting requirements under MyData between 2021 and 2022. The MyData requirements are changing to live reporting in 2024 where ERPs are used to provide the information. These requirements do not affect the invoice process as paper or PDF invoices must still be sent. There are post audit content requirements for invoices.
Issuance of the electronic delivery note becomes mandatory for companies with a turnover exceeding €200,000 or in specific sectors starting April 1st 2025.

Type of Compliance: Post Audit
Document Storage Requirement: 7 years

There are standard requirements for what should be included in invoices in Hong Kong. There is no VAT in Hong Kong.

Type of Compliance: Post Audit, introducing Real-Time VAT Reporting
Document Storage Requirement: 5 years

Hungary has aligned its e-invoicing regulations with Directive 2014/55/EU, ensuring full compliance with European standards. Since July 2018, the Real-Time Invoice Reporting (RTIR) obligation has been in effect, requiring all VAT-registered taxpayers in Hungary to report e-invoice data immediately and without human intervention to the Hungarian tax authority (NAV). In January 2021, the scope of this mandate expanded to cover all B2B transactions, including invoices for intra-community transactions and exports. Hungary facilitates this process through a centralized platform, the NAV Online Invoicing System, which enables the automated submission of invoice data in XML format, ensuring seamless compliance. In 2024, Hungary is further aligning with the EU’s “VAT in the Digital Age” initiative, introducing mandatory e-invoicing for cross-border transactions within the EU, requiring invoices to be issued in a structured electronic format such as XML. Hungary is part of Tradeshift’s compliance product roadmap, and we will deliver a solution fully aligned with the Hungarian Real-Time VAT Reporting requirement. 

Type of Compliance: Post Audit
Document Storage Requirement: 7 years

There are post audit requirements for invoices in Iceland. Whilst clearance has not been introduced Iceland’s government promotes digitisation and provides an e-invoicing platform as well as other incentives.

Type of compliance: Clearance
Document Storage Requirement: 8 years

India introduced mandatory e-invoicing using the government’s platform in 2020 and has applied a phased approach, rolling out to businesses based on revenue thresholds. We expect that the mandate will apply to all businesses soon. The clearance process involves pre-clearance for issuers and validation checks required for receivers. These are independent processes meaning the supplier will submit to the Invoice Registration Portal to receive an Invoice Reference Number and QR Code before sending the invoice to their customer with this information. The Buyer will then need to validate the document using the IRN or QR Code.

Type of Compliance: Post Audit
Document Storage Requirement: 6 years

There are post audit requirements for invoices in Ireland. The Irish Revenue began consultation on possible reforms that could require clearance in 2022. They are likely to adopt the recommendations of VAT in the Digital Age in the future.

Type of Compliance: Clearance
Document Storage Requirement: 10 years

Italy introduced clearance in 2019 where taxpayers are required to submit invoices to the government portal Sistema di Interscambio (SDI). The requirement applies to domestic and international transactions.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Japan is introducing the option to use the Peppol network for sending invoices from October 2023 using Japan’s invoice format JP PINT. The requirements require businesses to register as qualified invoice issuers and include the QII number on invoices.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Latvia currently has post audit invoice requirements. They had announced an intention to introduce mandatory B2B e-invoicing in 2021 and are likely to join the growing list of countries in implementing a clearance model aligned with ViDA recommendations.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Lithuania currently has post audit invoice requirements. Lithuania had begun scoping a B2B e-invoicing portal and implementation timeframes in 2022. The eSaskaita electronic invoicing platform is already in place for B2G transactions.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Luxembourg has post audit invoice requirements.

Type of Compliance: Clearance
Document Storage Requirement: 7 years

Malaysia implemented a CTC (continuous transaction control) clearance model via the government platform MyInvois which started in August 1st 2024 for large taxpayers.  The Inland Revenue Board of Malaysia (IRBM) also introduced a 6-months transition period in August 1st 2024 and starting January 1st 2025 businesses with an annual turnover between RM25 million and RM100 million become subject to the e-invoicing mandate, with all business taxpayers expected to use e-invoices and use a system that connects to MyInvois for clearance by July 1st 2025. A valid e-invoice in Malaysia shall contain 53  mandatory fields and a QR code that will be embedded by the supplier. Businesses using Tradeshift are fully compliant with the clearance mandate in Malaysia. The mandate is currently in phase 2 which commenced on January 1, 2025, with phase 3 postponed for January 1, 2026. The Tradeshift solution for e-invoicing compliance includes both inbound (receiving e-invoicing) and outbound (sending e-invoices) flows for all the document types required in Malaysia: invoices, credit notes, debit notes, refund notes, self-billed invoices, as well as the functionality for the 72h cancellation period. 

Type of Compliance: Clearance
Document Storage Requirement: 7 years

Mexico’s Servicio de Administración Tributaria (SAT) introduced mandatory clearance in 2014. Suppliers submit draft invoices to the Comprobante Fiscal Digital por Internet (CFDI) platform which are assigned a unique code. The customer then has three days to review the invoice before it is automatically validated as a VAT invoice.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Morocco has post audit invoice content requirements.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Netherlands currently has post audit invoice content requirements. B2G transactions require e-invoicing via Peppol and requirements are driven by Directive 2014/55/EU. It remains to be seen whether Netherlands will implement B2B requirements once ViDA publishes its final report.

Type of Compliance: Post Audit
Document Storage Requirement: 7 years

New Zealand has post audit invoicing requirements. Policy in this area is typically aligned with Australia so if Australia introduces any mandate it is possible that New Zealand will follow suit.

Type of Compliance: Post Audit
Document Storage Requirement: 15 years

Norway has post audit invoice content requirements. Use of providing structured e-invoices based on Peppol BIS standards has been adopted by the majority of businesses in Norway.

Type of Compliance: Clearance
Document Storage Requirement: 5 years

Peru’s tax authority, SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) introduced mandatory e-invoicing in 2017. Validation checks are performed by a government approved agent, OSE (Electronic Services Operator) who forwards the invoice to SUNAT and a confirmation of receipt (CDR) is provided.

Type of Compliance: Post Audit, transitioning to Clearance
Document Storage Requirement: 10 years

Poland has post audit content requirements. Poland’s tax authority is in the process of introducing real time reporting requirements. This will require taxpayers to submit invoices to the government portal, KSeF, prior to issuing invoices to customers. There will also be an option for businesses to receive documents directly from KSeF. The planned implementation date for the CTC (continuous transaction control) clearance model was moved from July 2024 to February 1st, 2026, for large taxpayers (over PLN 200 million per annum), with all business taxpayers to follow on April 1st, 2026, according to the latest updates from the government department leading the project. Poland is part of Tradeshift’s compliance product roadmap, and we will deliver a solution fully aligned with the Polish e-invoicing clearance mandate.

Type of Compliance: Post Audit, Digital Reporting Requirements
Document Storage Requirement: 10 years

Portugal requires the use of certified software that generates ATCUD codes to generate e-invoices. Invoices must contain the ATCUD code, paper or PDF invoices must include a QR Code. These requirements support the monthly SAF-T reporting requirements in Portugal.

Type of Compliance: Clearance
Document Storage Requirement: 10 years

Romania is streamlining its e-invoicing system, and transitioned in 2024 from a post-audit approach to a mandatory CTC (continuous transaction control) clearance model managed by the National Agency for Fiscal Administration (ANAF) via the RO e-Factura platform. This shift, which had a full rollout in July 2024, made paperless B2B transactions the norm. All invoices require electronic submission in a specific format (UBL 2.1) which is called RO_CIUS (or RO-CIUS) in Romania, ensuring compliance with European e-invoicing standards (EN 16931-1). Businesses using Tradeshift are fully compliant with the clearance mandate in Romania. The Tradeshift solution for e-invoicing compliance includes both inbound (receiving e-invoicing) and outbound (sending e-invoices) flows for all the document types required in Romania: invoices, corrective invoices, credit notes, self-billed invoices.

Type of Compliance: Clearance
Document Storage Requirement: 15 years

Saudi Arabia’s Zakat, Tax, and Customs Authority (ZATCA) is enforcing a phased e-invoicing clearance mandate under the FATOORAH system to enhance tax compliance. Businesses must integrate their invoicing systems with ZATCA’s platform for real-time invoice validation. The mandate applies in waves, targeting companies based on their annual VAT-subject revenues. Key deadlines in 2025 include March 1 for businesses exceeding SAR 4 million, March 31 for those above SAR 7 million, July 31 for companies with revenues over SAR 2.5 million, and October 31 for those exceeding SAR 1.5 million in 2022 or 2023. Compliance requires using approved e-invoicing solutions that meet ZATCA’s technical specifications, ensuring seamless digital transactions and reducing tax fraud risks.

Type of Compliance: Post Audit
Document Storage Requirement: 5 years

Plans to introduce mandatory e-invoicing for B2G invoices using InvoiceNow. InvoiceNow is the government’s name for the initiative to drive Peppol adoption. The initiative has been supported by government incentives. It’s currency voluntary for B2B transactions.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Slovakia introduced mandatory B2G clearance in April 2023 using the goernment platform IS EFA (informačný systém elektronickej fakturácie) with the intention to roll out to B2B and B2C clearance in 2024.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Slovenia has post audit content requirements for documents. Plans to introduce clearance controls have stalled but may be reignited following ViDA.

Type of Compliance: Post Audit
Document Storage Requirement: 7 years

South Africa has post audit content requirements for documents.

Type of Compliance: Post Audit, transitioning to Clearance
Document Storage Requirement: 6 years

Spain has post audit content requirements for documents. Real time reporting requirements have existed in Spain since 2017. Although their e-invoicing clearance mandate was postponed for 2027, mandatory use of VeriFactu systems that electronically submit billing records to the Spanish Tax Agency (AEAT) starting July 1st 2025.

Type of Compliance: Post Audit
Document Storage Requirement: 7 years

Sweden has post audit content requirements for documents.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Switzerland has post audit content requirements for documents.

Type of Compliance: Post Audit
Document Storage Requirement: 10 years

Turkey introduced mandatory e-invoicing via the government portal in 2014 and lowered the revenue threshold requirement to TRY 10 million in 2019. Over this threshold taxpayers must register with the Turkish Revenue Authority to use e-Fatura invoices.

Type of Compliance: Post Audit
Document Storage Requirement: 9 years

UAE currently has post audit content requirements. It is expected that UAE will announce plans to introduce clearance in 2023 following the Saudi model.

Type of Compliance: Post Audit
Document Storage Requirement: 6 years

The UK currently has post audit content requirements. The UK Treasury advised that there are no immediate plans to introduce clearance controls but is constantly reviewing policy.

Type of Compliance: Post Audit
Document Storage Requirement: 7 years

The US currently has post audit content requirements. There is currently a pilot at a federal level looking at possible e-invoicing processes.