2025 → 2028, month by month.

🇩🇪 Germany · Receive obligation

All domestic B2B taxable persons must be able to receive structured e-invoices.

🇩🇪 Germany · Transition allowance

Paper and PDF still permitted with recipient consent.

🇮🇩 Indonesia · Coretax migration

DJP migrates to Coretax Administration System — new portal for VAT and e-Faktur. Existing certificates re-issued; some H2H endpoints updated.

🇲🇾 Malaysia · Phase 2 — Upper mid-market

Annual turnover RM25M - RM100M.

🇷🇴 Romania · B2C all

All domestic B2C.

🇮🇳 India · 30-day reporting window

Invoices must be reported to IRP within 30 days from invoice date.

🇮🇹 Italy · FatturaPA v1.9

New TD29 (omitted/irregular invoice notification), RF20 regime, refined controls.

🇸🇬 Singapore · Soft launch — newly-incorporated voluntary registrants

Voluntary participation begins.

🇬🇧 United Kingdom · HMRC consultation closed

HMRC / DBT joint consultation on UK e-invoicing regime closed.

🇦🇺 Australia · PINT A-NZ sole format

PINT A-NZ replaces PEPPOL BIS 3.0 A-NZ as sole supported format.

🇬🇷 Greece · B2B mandate — large

Large enterprises must issue full e-invoices.

🇲🇾 Malaysia · Phase 3 — Mid-market

Annual turnover RM5M - RM25M.

🇬🇧 United Kingdom · Autumn Budget 2025 confirms 2029 mandate

Treasury confirms mandatory e-invoicing for B2B and B2G VAT invoices from 1 Apr 2029.

🇴🇲 Oman · Draft Data Dictionary circulated

OTA shared first concrete technical requirements with selected taxpayers.

🇸🇦 Saudi Arabia · Phase 2 Wave 22

Wave 22 integration deadline.

🇧🇪 Belgium · B2B mandate

All domestic B2B between Belgian VAT-registered persons via Peppol.

🇧🇷 Brazil · National NFS-e mandatory

All municipalities except São Paulo migrate to national standard.

🇧🇷 Brazil · IBS/CBS/IS fields operational

Tax reform layout with new tax groups via Technical Note 2024.001.

🇬🇷 Greece · B2B mandate — all

All VAT-registered businesses.

🇲🇾 Malaysia · Phase 4 — SMEs

Annual turnover RM1M - RM5M. Mandatory implementation date — penalty-free relaxation period applies until 31 Dec 2027.

🇲🇽 Mexico · 2026 tax reform — abbreviated verification

SAT can declare CFDIs false; criminal liability for tax invoice fraud.

🇲🇽 Mexico · Cancellation extended to ISR return

CFDI cancellation deadline extended to month of annual ISR filing.

🇲🇽 Mexico · Digital platforms complement Revision E

New complement for platform economy reporting.

🇵🇭 Philippines · Wave 3 — All large taxpayers

Full LTS coverage.

🇷🇴 Romania · Non-resident VAT customers

Invoices to non-resident VAT-registered customers also via e-Factura; deadline 5 working days.

🇬🇧 United Kingdom · Stakeholder co-design phase begins

HMRC and DBT launch detailed stakeholder collaboration to design the regime.

🇴🇲 Oman · Sandbox / developer environment

OTA sandbox went live; ASPs and large taxpayers begin integration testing.

🇵🇱 Poland · Mandatory — large taxpayers

Large VAT taxpayers must issue via KSeF 2.0.

🇳🇱 Netherlands · B2B mandate proposed

Ministry of Finance proposes domestic B2B e-invoicing mandate from 1 Jan 2030 (aligned with ViDA DRR). Format: EN 16931.

🇸🇦 Saudi Arabia · Phase 2 Wave 23

Wave 23 integration deadline.

🇧🇪 Belgium · Penalties active

End of 3-month grace period; fines from €1,500 to €5,000 apply.

🇴🇲 Oman · PINT-OM specification published

OpenPeppol publishes PINT-OM specification covering invoices, credit notes, self-billing and Tax Data Documents.

🇵🇱 Poland · Mandatory — all VAT

All other VAT-registered taxpayers.

🇸🇬 Singapore · All new voluntary GST registrants

Mandatory for newly incorporated voluntary registrants.

🇴🇲 Oman · ASP registration portal opens

ASP paid-up capital requirement reduced from OMR 60,000 to OMR 6,000. Pre-approved ASP list updated continuously.

🇬🇧 United Kingdom · Peppol confirmed as core network

Written Ministerial Statement HCWS141 / HLWS144 names Peppol as the UK's core interoperability network.

🇸🇦 Saudi Arabia · Phase 2 Wave 24

Wave 24 integration deadline announced 7 October 2025.

🇦🇺 Australia · 30% Peppol target

Government target: 30% of supplier invoices to non-corporate entities via Peppol.

🇦🇪 United Arab Emirates · Pilot phase

Voluntary pilot phase ahead of mandatory rollout. Open to early adopters with appointed ASPs.

🇴🇲 Oman · Phase 1 — Top ~100 large taxpayers

Selected large VAT-registered taxpayers must issue e-invoices via accredited ASPs.

🇫🇷 France · Phase 1 — Issue + Receive + e-Reporting

Issue obligation begins; all businesses must be able to receive.

🇯🇵 Japan · Transitional ITC (50%)

50% input tax credit for unregistered suppliers.

🇦🇪 United Arab Emirates · ASP appointment deadline (extended)

All taxpayers with revenue >= AED 50M must appoint an OTA-accredited ASP via EmaraTax by this date.

🇬🇧 United Kingdom · Implementation roadmap (Budget 2026)

Full implementation roadmap and technical standards published at Autumn Budget 2026.

🇦🇺 Australia · Full automation target

Full e-invoicing automation across Commonwealth.

🇩🇪 Germany · Issue obligation — large

Issuers above threshold must send EN 16931-compliant invoices.

🇵🇭 Philippines · Full B2B coverage

All VAT-registered businesses.

🇵🇱 Poland · Mandatory — micro

Smallest taxpayers join KSeF.

🇵🇱 Poland · Penalties begin

End of soft-landing grace period.

🇪🇸 Spain · Verifactu — Corp Tax payers

Mandatory certified billing software (SIF) with Verifactu opt-in.

🇦🇪 United Arab Emirates · Wave 1 — Large taxpayers

Mandatory B2B and B2G e-invoicing via Peppol 5-corner / DCTCE.

🇴🇲 Oman · Phase 2 — All large taxpayers

All remaining large VAT-registered taxpayers.

🇪🇸 Spain · Verifactu — others

Self-employed and other VAT taxpayers.

🇪🇸 Spain · Crea y Crece B2B (large)

12 months after RD publication; large taxpayers first.

🇦🇪 United Arab Emirates · Wave 2 — All other businesses

Extends mandate to all VAT-registered businesses regardless of revenue threshold.

🇴🇲 Oman · Phase 3 — All VAT-registered

All remaining VAT-registered businesses including SMEs.

🇫🇷 France · Phase 2 — SMEs and TPEs

Issue obligation extends to all remaining VAT-registered businesses.

🇦🇪 United Arab Emirates · Wave 3 — Government

Government departments and federal entities brought into scope.

🇲🇾 Malaysia · Phase 4 relaxation ends

Penalty-free relaxation period ends. Extended by 12 months (PM Anwar Ibrahim announcement, Apr 2026) — codified in LHDN e-Invoice Specific Guideline v4.7.

🇧🇪 Belgium · E-Reporting (DRR)

Near-real-time e-reporting begins, aligned with EU ViDA.

🇩🇪 Germany · Issue obligation — all B2B

All B2B issuers must send structured e-invoices.

🇲🇾 Malaysia · Full enforcement begins

Section 120 penalties (RM200-20,000 per non-compliant invoice) apply to all Phase 4 businesses.

🇴🇲 Oman · Phase 4 — B2G

Government institutions and public entities; full nationwide e-invoicing framework completion.

🇸🇬 Singapore · New compulsory + smaller existing

Phased extension to existing registrants.

🇪🇸 Spain · Crea y Crece B2B (all)

All remaining VAT-registered businesses.