E-invoicing coverage, country by country

Tracked as of August 2026. Mandates shift often; this page is updated as they do.

Two things are tracked separately below. A country's mandate status is regulatory context: a mandatory regime already in force for some or all taxpayers, a mandate that's legislated and phasing in on a published timeline, or a national voluntary network (usually Peppol) with no legal requirement to use it yet. Separately, the Light column and the map's orange highlight show where Light itself already handles e-invoicing end to end, whatever stage that country's mandate is in.

Europe

Country	Light	Mandate status	Detail
Albania	Not yet	Mandatory	Real-time fiscalization and e-invoicing has applied since 2021.
Austria	Supported	Available	Mandatory to government via Peppol; B2B e-invoicing remains voluntary.
Belgium	Supported	Mandatory	B2B e-invoicing over Peppol became mandatory in January 2026.
Bulgaria	Not yet	Phasing in	Digital reporting requirements are being phased in ahead of a future mandate.
Croatia	Coming soon	Mandatory	B2B e-invoicing became mandatory in 2026 under the Fiscalization 2.0 reform.
Cyprus	Not yet	Available	No mandate yet; Peppol exchange is supported.
Czechia	Not yet	Available	No mandate yet; Peppol exchange is supported.
Denmark	Supported	Mandatory	Registered digital bookkeeping systems with e-invoicing support are required, phased in through 2026.
Estonia	Not yet	Available	E-invoicing is mandatory between agreeing parties since 2025, not yet universal.
Finland	Supported	Available	Any business can legally demand a Peppol e-invoice from its counterparty.
France	Supported	Phasing in	B2B mandate begins September 2026, phased in by company size through 2027.
Germany	Supported	Phasing in	Receiving structured e-invoices has been mandatory since January 2025; issuing phases in through 2027-2028.
Greece	Supported	Mandatory	Invoices are reported in real time through the myDATA platform.
Hungary	Not yet	Mandatory	Real-time invoice reporting to the tax authority has applied since 2021.
Iceland	Not yet	Available	No mandate yet; Peppol exchange is supported.
Ireland	Supported	Phasing in	A digital reporting mandate is planned in line with EU rules.
Italy	Supported	Mandatory	Live nationwide since 2019 for B2B, B2G and B2C. It's the longest-running mandatory clearance model in the EU.
Latvia	Not yet	Mandatory	B2B e-invoicing became mandatory in 2026.
Lithuania	Not yet	Phasing in	A B2B mandate is legislated and being phased in.
Luxembourg	Not yet	Available	Mandatory to government; B2B e-invoicing is planned but not yet required.
Netherlands	Supported	Available	No mandate yet; Peppol is widely used ahead of the EU's 2030 digital reporting rules.
Norway	Supported	Available	Mandatory to government via the EHF standard; a B2B mandate is under review.
Poland	Supported	Mandatory	The KSeF platform became mandatory for large taxpayers in February 2026, expanding to all businesses.
Portugal	Supported	Mandatory	Certified invoicing software, ATCUD codes and digital reporting are already in force.
Romania	Coming soon	Mandatory	B2B e-invoicing through the national platform has been mandatory since 2024.
Serbia	Not yet	Mandatory	B2B e-invoicing through the SEF platform has been mandatory since 2023.
Slovakia	Coming soon	Phasing in	A national mandate is planned for 2027.
Slovenia	Not yet	Phasing in	A B2B mandate is adopted, taking effect from 2027.
Spain	Supported	Phasing in	Real-time reporting is already required; the B2B mandate rolls out through 2027-2028.
Sweden	Supported	Available	No mandate yet; Peppol e-invoicing is available and in common use.
Switzerland	Supported	Available	No mandate; Peppol exchange is available and widely supported.
Turkey	Not yet	Mandatory	e-Fatura and e-Arşiv have applied to qualifying taxpayers since 2014.
UK	Supported	Available	No B2B mandate; a government consultation on one is ongoing.
Ukraine	Not yet	Phasing in	E-invoicing for VAT purposes is being phased in.

Americas

Country	Light	Mandate status	Detail
Argentina	Supported	Mandatory	Electronic invoicing is mandatory across virtually all economic activity.
Bolivia	Not yet	Phasing in	Electronic invoicing is being phased in by taxpayer group.
Brazil	Supported	Mandatory	NF-e clearance has been mandatory since 2008. It's the model much of Latin America followed.
Canada	Supported	Available	No mandate; e-invoicing adoption is voluntary.
Chile	Coming soon	Mandatory	Electronic invoicing has been mandatory since 2018.
Colombia	Supported	Mandatory	Electronic invoicing has been mandatory since 2019.
Costa Rica	Not yet	Mandatory	Electronic invoicing has been mandatory since 2018.
Dominican Republic	Not yet	Phasing in	Mandatory e-invoicing is being phased in by taxpayer size through 2026.
Ecuador	Not yet	Mandatory	Electronic invoicing is mandatory for the large majority of registered businesses.
El Salvador	Not yet	Mandatory	Electronic invoicing (DTE) has been mandatory since 2022, phased by taxpayer size.
Guatemala	Not yet	Mandatory	The FEL electronic invoicing regime is mandatory.
Honduras	Not yet	Phasing in	Electronic invoicing is being phased in by taxpayer group.
Mexico	Supported	Mandatory	CFDI clearance has been mandatory since 2014.
Panama	Not yet	Phasing in	Electronic invoicing is being phased in by taxpayer group.
Paraguay	Not yet	Phasing in	The SIFEN electronic invoicing system is being phased in nationally.
Peru	Coming soon	Mandatory	Electronic invoicing is mandatory for the large majority of registered businesses.
Uruguay	Not yet	Mandatory	Electronic invoicing (CFE) is mandatory for the large majority of registered businesses.
USA	Supported	Available	No federal mandate; a national Peppol-based network is emerging for those who opt in.

Middle East & Africa

Country	Light	Mandate status	Detail
Egypt	Not yet	Mandatory	Electronic invoicing is mandatory for registered businesses.
Israel	Not yet	Phasing in	A clearance model is being phased in, with the mandatory threshold falling each year.
Jordan	Not yet	Phasing in	A national e-invoicing system is being phased in across taxpayer groups.
Kenya	Not yet	Mandatory	Electronic invoicing through TIMS/eTIMS is mandatory for VAT-registered businesses.
Nigeria	Not yet	Phasing in	E-invoicing is being phased in, starting with large taxpayers.
Saudi Arabia	Supported	Mandatory	Fatoora e-invoicing has applied in successive mandatory waves since 2021.
South Africa	Not yet	Available	No mandate yet; e-invoicing is under active review by the tax authority.
United Arab Emirates	Supported	Phasing in	A national e-invoicing mandate is confirmed, rolling out from 2026.

Asia-Pacific

Country	Light	Mandate status	Detail
Australia	Coming soon	Available	No mandate for business; Peppol e-invoicing is mandatory for government agencies.
China	Not yet	Phasing in	Fully digitalized e-invoicing is rolling out nationally to replace the prior golden-tax system.
Hong Kong	Not yet	Available	No mandate yet; electronic invoicing is available and voluntary.
India	Supported	Mandatory	E-invoicing has been mandatory above a turnover threshold since 2020, with the threshold lowered repeatedly.
Indonesia	Not yet	Mandatory	E-Faktur is mandatory for VAT-registered businesses.
Japan	Not yet	Available	No clearance mandate; the Peppol-based JP PINT standard is available and gaining adoption.
Malaysia	Not yet	Mandatory	A phased national mandate that began in 2024 now covers the large majority of businesses.
New Zealand	Not yet	Available	No mandate for business; Peppol e-invoicing is mandatory for government agencies.
Pakistan	Not yet	Phasing in	Digital invoicing is being phased in under the tax authority's rollout.
Philippines	Not yet	Phasing in	E-invoicing is mandatory for large taxpayers and expanding to more businesses.
Singapore	Supported	Phasing in	InvoiceNow (Peppol) is becoming mandatory for GST-registered businesses in phases from late 2025.
South Korea	Not yet	Mandatory	Electronic tax invoices have been mandatory for VAT-registered businesses for years.
Taiwan	Not yet	Mandatory	eGUI electronic invoicing is mandatory for VAT-registered businesses.
Thailand	Not yet	Available	e-Tax Invoice is available and optional for most businesses.
Vietnam	Not yet	Mandatory	Electronic invoicing has been mandatory since 2022.