New KPMG Agentic ERP, now available with KPMG in 140+ countries Read the announcement

Compliance

E-invoicing coverage, country by country

Governments are moving to mandatory e-invoicing faster than most finance teams can track. This is the current state of play, country by country, with Light's coverage marked in orange.

  • Supported by Light today
  • Not yet supported by Light

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.

27

Countries where Light already handles e-invoicing today

75

Countries tracked here for e-invoicing mandate status

33

Of those, with a mandatory regime already in force somewhere

75 countries

Europe

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

Americas

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

Middle East & Africa

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

Asia-Pacific

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

Built to keep pace with the mandates

E-invoicing rules don't sit still: clearance models, formats and thresholds all change mid-year. Light is built around that.

01

Native formats

UBL, Peppol BIS, XRechnung, ZUGFeRD, FatturaPA, CFDI and the other structured formats a mandate actually asks for, not a PDF with a QR code bolted on.

02

Clearance and reporting

Real-time clearance models and continuous transaction controls post straight from the ledger, so the invoice a tax authority sees matches the one your books show.

03

One ledger, every entity

Statutory e-invoicing per entity, reconciled back to a single multi-entity, multi-currency ledger, with no side system per country to keep in sync.

04

Rules that update themselves

When a mandate's timeline or format changes, that change ships to every affected entity, not a project your team has to run.

Book a demo