Making Sense of eInvoicing: Important Dates and Rules to Keep Your Business Compliant
Electronic invoicing (eInvoicing) is transforming the way businesses handle transactions, ensuring efficiency, accuracy, and compliance with local regulations. As more countries adopt mandatory eInvoicing, staying informed about compliance requirements is crucial. Find below the summary of the eInvoicing regulations for some of the countries with current or upcoming regulations.
Did you know that our Steltix eInvoicing Automation Solution is fully equipped to handle your country’s regulatory requirements?
The Australian Taxation Office (ATO) became the Peppol Authority for the Australian Government in February 2019. Its primary goals for eInvoicing in Australia are to enhance business efficiency, improve security, and promote the adoption of digital invoicing to reduce costs and streamline processes for organizations of all sizes.
Steltix’s eInvoicing Automation Solution is registered by the ATO as an eInvoice Ready Solution, enabling eInvoicing standards and compliance for companies using Oracle JD Edwards as their finance solution.
Belgium will make B2B electronic invoicing mandatory starting January 1, 2026. The regulation requires businesses to use structured electronic invoices through the Peppol network and standard. This move aims to combat tax fraud and enhance interoperability within the EU. The law excludes B2C transactions and allows existing EDI systems if compliant with European standards.
Estonia will mandate B2B electronic invoicing starting July 1, 2025, as part of amendments to the Accounting Act. This follows the mandatory B2G e-invoicing requirement in place since 2019. The new regulations will standardize invoicing formats and promote wider adoption of digital invoicing, aiming to streamline business processes and improve compliance.
France is gradually implementing mandatory B2B e-invoicing. Initially planned for July 1, 2024, the rollout has been delayed. Now, all companies must be able to receive electronic invoices by July 2024 and issue them by January 2026. The implementation will be phased based on company size, starting with large enterprises. The system will use both centralized and decentralized models, involving the Public Invoicing Portal (PPF) and certified private platforms (PDP) for invoice exchange.
Germany’s B2B eInvoicing will become mandatory in phases: from January 2027 for companies with an annual turnover exceeding €800,000, and from January 2028 for smaller companies. All companies must be able to receive electronic invoices starting January 2025. The regulation aligns with the European eInvoicing standard EN 16931 and aims to simplify tax processes and promote business growth.
Greece has implemented the MyDATA platform for electronic invoicing, which mandates real-time reporting of sales invoices starting January 1, 2024. This platform, managed by the Independent Authority for Public Revenue (IAPR), assigns a unique identifier (MARK) to each invoice for validation. The initiative aims to enhance tax compliance and transparency, reducing tax evasion and fostering trust between businesses and the tax authority
Malaysia introduced mandatory e-invoicing for Sales and Services Taxes (SST) in a phased manner. The rollout commenced in August 2024 and will extend to July 2025. The initial phase, starting from August 2024, is mandatory for businesses with an annual sales threshold of RM100 million or more. Subsequently, by July 2025, e-invoicing will become mandatory for all businesses, regardless of their sales threshold.
Steltix’s eInvoicing Automation Solution ensures compliance with Peppol standards and enables businesses using Oracle JD Edwards, to comply with the Governments’ new eInvoicing requirements.
In the Netherlands, e-invoicing has been mandatory for suppliers to the Dutch central government since January 1, 2017, in line with the EU e-invoicing directive. All public authorities, including local governments, must process e-invoices by April 18, 2019. However, there is no mandate for B2B e-invoicing, and the government confirmed in 2023 that there are no plans to implement one in the future due to the low VAT fraud rate in the country.
New Zealand’s Ministry of Business, Innovation, and Employment (MBIE) became the Peppol Authority in October 2019. Its goals for eInvoicing include improving business efficiency, reducing payment times, and increasing the security of transactions to support a more streamlined digital economy.
Steltix’s eInvoicing Automation Solution is registered by MBIE as an eInvoice Ready Solution, enabling eInvoicing standards and compliance for New Zealand businesses using Oracle JD Edwards as their finance solution.
Poland will mandate B2B electronic invoicing through the National Electronic Invoice System (KSeF) starting February 1, 2026, for large taxpayers with annual revenues exceeding 200 million PLN. This requirement will be extended to all taxpayers by April 1, 2026. The KSeF platform will handle the issuance, validation, and archiving of electronic invoices, aiming to streamline tax processes and enhance compliance.
In Portugal, electronic invoicing has been mandatory for transactions with public administrations since April 2020. The system, coordinated by the eSPAP, requires invoices to be in UBL 2.1 or CEFACT formats and to bear an electronic signature. From 2025/26, small businesses and micro-enterprises will also need to comply with these regulations, ensuring all public sector invoices are processed electronically
Romania’s RO e-Factura platform mandates electronic invoicing for B2B transactions starting January 1, 2024, with a grace period until May 31, 2024. From July 2024, only electronic invoices will be valid for tax purposes. B2C electronic invoicing will become mandatory on January 1, 2025. This system aims to reduce tax evasion and streamline tax processes
Saudi Arabia’s electronic invoicing system, known as the FATOORAH project, became mandatory in December 2021. The implementation is divided into two phases: the first phase requires taxpayers to issue electronic invoices with specific fields and archive them, while the second phase involves integrating these systems with the Zakat, Tax and Customs Authority (ZATCA). By January 1, 2025, businesses with VATable income exceeding 7 million Saudi Rials must comply with these integration requirements.
Singapore’s InvoiceNow platform, based on the Peppol standard, will require GST-registered companies to adopt electronic invoicing starting May 1, 2025. The phased implementation will extend to all new voluntary GST registrants by April 1, 2026. This initiative, led by the Infocomm Media Development Authority (IMDA), aims to enhance efficiency and reduce costs for businesses.
The requirements to issue and retain documents are equally applicable to vendors that do “e-invoicing”. Vendors do not need prior approval from the Commissioner to implement e-invoicing. However, it should be noted that generally the electronic transmission and retention of documents is regulated by the Electronic Communications and Transactions Act 25 of 2002 (ECT Act). SARS is not in a position to issue rulings or provide advice on whether any Electronic Data Interchange (EDI) systems or any other electronic communications meet the technical specifications of the ECT Act.
Spain’s eInvoicing regulations are governed by the “Crea y Crece” Law, which mandates electronic invoicing for B2B transactions. The draft Royal Decree, published in June 2023, outlines the technical requirements and implementation phases. The regulation aims to enhance payment efficiency and reduce commercial debts.
The Royal Decree will come into effect twelve months after its publication in the Official State Gazette (BOE).
Our Steltix eInvoicing Automation Solution is equipped and flexible to comply with Spanish requirements.
In the United Kingdom, there is no general mandate for e-invoicing, except for the National Health Service (NHS), which requires it for B2G transactions. Businesses are encouraged to use e-invoicing voluntarily, ensuring the authenticity and integrity of the invoices. The UK government supports the use of e-invoicing to improve efficiency and reduce costs, but there are no current plans to make it mandatory for B2B transactions.
In the USA, e-invoicing is not yet mandatory at the federal or state level. However, since 2018, all federal agencies have been required to issue electronic invoices for goods and services. The Business Payments Coalition (BPC) has conducted a market pilot for B2B e-invoicing and established an exchange network to facilitate electronic document transfers between businesses. Despite these advancements, there are no current plans to mandate B2B e-invoicing nationwide.
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Nelson Cunha
Steltix, Product Owner
Steltix, Product Owner