---
title: "Compliance · all 47 countries"
description: "Flowie Exchange compliance coverage across 47 countries on four continents — EU-27 plus EEA, UK and Switzerland, the Middle East (KSA, UAE, Israel, Egypt, Türkiye), South Asia and SE Asia (India, Singapore, Malaysia, Thailand, Vietnam), East Asia (Japan, South Korea, China), and the Pacific (Australia, New Zealand). Mandate status, network, format, and Flowie support at a glance."
canonical: "https://docs.get-flowie.com/compliance/"
source: "https://docs.get-flowie.com/compliance/index.html"
---

# Compliance · all 47 countries

Compliance · all 47 countries

# E-invoicing coverage map — 47 countries, four continents

Flowie covers **47 jurisdictions** across Europe, MENA, and Asia-Pacific — operating Peppol Access Points directly where we hold national accreditation, and integrating via vetted local partners where in-country presence is required by the regulator. The table below gives you the mandate status, network, and at-a-glance summary for each. Click any country for the full deep-dive. _Last refreshed: 2026-07-13._

## Coverage matrix

Click any column header to sort. Click a second time for descending, a third to restore the default order.

Country | Status | Network | Tagline | Where things stand  
---|---|---|---|---  
[🇦🇺 **Australia**](<au.html>)|  Phased rollout| Peppol BIS 3.0 + PINT A-NZ| Peppol PINT A-NZ · federal default by Dec 2026 · ATO Peppol Authority| Federal B2G default by end-2026; no B2B mandate yet — Peppol-led adoption only.  
[🇦🇹 **Austria**](<at.html>)|  Live mandate| Peppol BIS 3.0| Peppol BIS B2G mandate live since 2014 · No B2B mandate yet| Federal B2G live; B2B will follow the EU ViDA timeline.  
[🇧🇪 **Belgium**](<be.html>)|  Live mandate| Peppol BIS 3.0| Peppol BIS B2B mandate live since 1 January 2026 (HERMES dropped)| Pure Peppol; no central hub.  
[🇧🇬 **Bulgaria**](<bg.html>)|  Phased rollout| Peppol BIS 3.0 + national SAF-T| SAF-T phase-in 2026–2028 · No domestic B2B mandate yet| SAF-T being introduced for large taxpayers; full e-invoicing TBD.  
[🇨🇳 **China**](<cn.html>)|  Live mandate| STA Golden Tax IV| Fully digital e-fapiao · Golden Tax IV nationwide · new VAT Law 2026| Fully digital e-fapiao universal nationwide; VAT Law 2026 cements the regime.  
[🇭🇷 **Croatia**](<hr.html>)|  Live mandate| National Fiscalisation portal + Peppol BIS 3.0| Fiscalisation 2.0 B2B mandate live since 1 January 2026| B2B mandate ramping; full VAT-taxpayer scope reached during 2026.  
[🇨🇾 **Cyprus**](<cy.html>)|  Live mandate| Peppol BIS 3.0| Peppol BIS B2G live · No B2B mandate yet| B2G mandate stable; B2B awaiting EU ViDA framework.  
[🇨🇿 **Czechia**](<cz.html>)|  Live mandate| ISDOC 6.0 (national) + Peppol BIS 3.0| B2G mandate live · ISDOC + Peppol BIS · No B2B mandate yet| Public sector accepts both ISDOC and Peppol BIS; no B2B mandate.  
[🇩🇰 **Denmark**](<dk.html>)|  Live mandate| Peppol BIS 3.0 + OIOUBL via NemHandel| OIOUBL/Peppol BIS · B2G live since 2005 · Bookkeeping Act phasing 2024–2026| B2G universal since 2005; new Bookkeeping Act introduces digital record-keeping with embedded e-invoicing requirements.  
[🇪🇬 **Egypt**](<eg.html>)|  Live mandate| ETA portal (national clearance, JSON/XML)| ETA clearance live for B2B/B2G · e-receipt expanding for B2C| Universal B2B/B2G clearance since 2023; B2C e-receipt expanding; threshold lowered for 2026.  
[🇪🇪 **Estonia**](<ee.html>)|  Phased rollout| Peppol BIS 3.0 + Estonian e-invoicing register| B2B-on-request live since July 2025 · B2G universal · Peppol BIS| B2B-on-request live; full B2B mandate expected ahead of ViDA.  
[🇫🇮 **Finland**](<fi.html>)|  Live mandate| Peppol BIS 3.0 + Finvoice 3.0 (national)| B2B-on-request since 2020 · B2G universal · Finvoice + Peppol| B2B-on-request universal in practice; B2G universal.  
[🇫🇷 **France**](<fr/index.html>)|  Phased rollout| PPF + Peppol BIS 3.0| PPF mandate · receive Sept 2026 · send Sept 2027| PPF receive obligation imminent; full send rollout 2027.  
[🇩🇪 **Germany**](<de.html>)|  Phased rollout| Peppol BIS 3.0 + XRechnung CIUS + ZUGFeRD/Factur-X| B2B mandate phasing 2025–2028 · XRechnung B2G · ZUGFeRD/Factur-X B2B| Receive obligation universal since Jan 2025; send phasing through 2028 by company size.  
[🇬🇷 **Greece**](<gr.html>)|  Live mandate| myDATA (AADE) + Peppol BIS 3.0| myDATA real-time reporting universal · Peppol BIS for cross-border| myDATA universal; B2B e-invoicing extension via approved providers expected to expand.  
[🇭🇺 **Hungary**](<hu.html>)|  Live mandate| NAV Online Számla + Peppol BIS 3.0| NAV Online Számla 3.0 reporting universal since 2021| Real-time invoice reporting universal; structured-invoice send mandate not yet legislated.  
[🇮🇸 **Iceland**](<is.html>)|  Phased rollout| Peppol BIS 3.0| Peppol BIS B2G adoption · No B2B mandate yet| B2G voluntary today; e-invoicing adoption rising via EEA alignment.  
[🇮🇳 **India**](<in.html>)|  Live mandate| GST IRP (Invoice Registration Portal) + e-Way Bill| Mandatory IRN issuance via GST IRP · ₹5 crore threshold| B2B IRN clearance universal above ₹5 cr turnover; 30-day reporting cap above ₹10 cr.  
[🇮🇪 **Ireland**](<ie.html>)|  Live mandate| Peppol BIS 3.0| Peppol BIS B2G live since 2019 · No B2B mandate yet| B2G stable; B2B consultation results expected 2026.  
[🇮🇱 **Israel**](<il.html>)|  Live mandate| ITA SHAAM (national clearance, JSON)| ITA allocation-number clearance · accelerated 2026 thresholds| CTC clearance live since May 2024; thresholds tightening rapidly through 2026.  
[🇮🇹 **Italy**](<it/index.html>)|  Live mandate| SDI + Peppol BIS 3.0| SDI mandatory clearance since 2019 — universal B2B + B2G + B2C| Most mature CTC regime in the EU.  
[🇯🇵 **Japan**](<jp.html>)|  Voluntary| Peppol BIS 3.0 + JP PINT| Peppol JP PINT · voluntary network on top of Qualified Invoice System| Voluntary Peppol layer on top of the mandatory Qualified Invoice System (since Oct 2023).  
[🇱🇻 **Latvia**](<lv.html>)|  Live mandate| Peppol BIS 3.0| B2B mandate live since 1 January 2026 · G2B universal| B2B mandate now live; reporting model rather than CTC.  
[🇱🇮 **Liechtenstein**](<li.html>)|  Voluntary| Peppol BIS 3.0| Peppol BIS available · No mandate · Small market| Voluntary; small market typically routed via Swiss/Austrian APs.  
[🇱🇹 **Lithuania**](<lt.html>)|  Live mandate| Peppol BIS 3.0 + E.sąskaita + i.MAS| E.sąskaita B2G universal · i.MAS reporting universal · No B2B mandate yet| Reporting universal via i.MAS / i.SAF-T; e-invoicing send obligation B2G only.  
[🇱🇺 **Luxembourg**](<lu.html>)|  Live mandate| Peppol BIS 3.0| Peppol BIS B2G universal · No B2B mandate yet| Phased B2G complete; B2B awaits EU ViDA framework.  
[🇲🇾 **Malaysia**](<my.html>)|  Live mandate| LHDN MyInvois portal + UBL 2.1 (MY CIUS)| MyInvois clearance · phased rollout completing Jan 2026 (RM 1m floor)| Phased clearance live; final wave Jan 2026; SMEs < RM 1m exempt.  
[🇲🇹 **Malta**](<mt.html>)|  Live mandate| Peppol BIS 3.0| Peppol BIS B2G live since 2019 · No B2B mandate yet| B2G stable; B2B awaiting EU ViDA framework.  
[🇳🇱 **Netherlands**](<nl.html>)|  Live mandate| Peppol BIS 3.0 + NLCIUS| Peppol-by-default · B2G universal · NLCIUS profile · No B2B mandate yet| B2G universal; very high voluntary B2B adoption via SimplerInvoicing community.  
[🇳🇿 **New Zealand**](<nz.html>)|  Phased rollout| Peppol BIS 3.0 + PINT A-NZ| Peppol PINT A-NZ · MBIE Peppol Authority · NZ$33m supplier mandate Jan 2027| B2G receive mandate live since 2022; ramping to send obligation in 2026 and supplier obligation in 2027.  
[🇳🇴 **Norway**](<no.html>)|  Live mandate| Peppol BIS 3.0 + EHF + SAF-T| EHF/Peppol BIS B2G universal since 2012 · SAF-T universal| EHF/Peppol B2G universal; SAF-T universal; B2B consultation in progress.  
[🇵🇱 **Poland**](<pl.html>)|  Phased rollout| KSeF (national clearance) + Peppol BIS for cross-border| KSeF mandatory clearance · large taxpayers Feb 2026 · all April 2026| KSeF 2.0 + FA(3) mandatory for large taxpayers; full universal scope April 2026.  
[🇵🇹 **Portugal**](<pt.html>)|  Live mandate| FE-AP (national B2G) + Peppol BIS 3.0 + SAF-T| ATCUD + SAF-T universal · B2G via FE-AP · No B2B mandate yet| ATCUD + SAF-T universal; B2G universal; B2B mandate proposed for 2027.  
[🇷🇴 **Romania**](<ro.html>)|  Live mandate| RO e-Factura (ANAF clearance) + Peppol BIS for cross-border| RO e-Factura mandatory clearance universal since July 2024| Universal B2B clearance + SAF-T reporting; one of the most aggressive regimes in the EU.  
[🇸🇦 **Saudi Arabia**](<sa.html>)|  Live mandate| ZATCA Fatoora + UBL 2.1 (KSA CIUS)| Mandatory clearance via Fatoora portal · live since 2021| Most mature CTC regime in MENA — universal B2B + B2G live; Phase 2 integration ramping by wave through 2026.  
[🇸🇬 **Singapore**](<sg.html>)|  Phased rollout| Peppol BIS 3.0 + PINT-SG (5-corner)| Peppol InvoiceNow + GST 5-corner reporting · phased through 2031| Voluntary Peppol since 2019; GST InvoiceNow mandatory rollout 2025-2031.  
[🇸🇰 **Slovakia**](<sk.html>)|  Phased rollout| IS EFA + Peppol BIS 3.0| IS EFA phased B2G · No B2B mandate yet| IS EFA B2G phasing; full B2B not yet legislated.  
[🇸🇮 **Slovenia**](<si.html>)|  Live mandate| UJP + Peppol BIS 3.0| UJP B2G universal since 2015 · No B2B mandate yet| B2G universal via UJP; B2B consultation in progress.  
[🇰🇷 **South Korea**](<kr.html>)|  Live mandate| NTS HomeTax (national clearance, XML)| NTS e-Tax invoice · universal corporate clearance since 2011| World-leading CTC: every corporation, plus sole proprietors above KRW 80m, must issue e-Tax invoices.  
[🇪🇸 **Spain**](<es.html>)|  Phased rollout| Veri*Factu (AEAT) + FACe (B2G) + Peppol BIS 3.0| Veri*Factu reporting · Crea y Crece B2B mandate · FACe B2G| Veri*Factu postponed to 2027; Crea y Crece B2B phasing 2026–2028.  
[🇸🇪 **Sweden**](<se.html>)|  Live mandate| Peppol BIS 3.0 + SFTI| Peppol BIS B2G universal since 2019 · SFTI · No B2B mandate yet| B2G universal; B2B awaiting EU ViDA framework.  
[🇨🇭 **Switzerland**](<ch.html>)|  Phased rollout| Peppol BIS 3.0| Federal B2G ramping · No B2B mandate · Peppol BIS| Federal B2G adoption rising; no federal B2B mandate.  
[🇹🇭 **Thailand**](<th.html>)|  Voluntary| RD e-Tax Invoice & e-Receipt portal (XML)| Voluntary e-Tax invoice/e-Receipt · ETDA-aligned XML · no mandate yet| Voluntary regime; the Revenue Department is encouraging adoption but no mandate is in force.  
[🇹🇷 **Türkiye**](<tr.html>)|  Live mandate| GİB / Hazine clearance + UBL-TR| GİB e-Fatura since 2014 · e-Arşiv universal from 2026| Mature CTC regime; e-Arşiv universal from January 2026.  
[🇦🇪 **United Arab Emirates**](<ae.html>)|  Phased rollout| Peppol BIS 3.0 + PINT AE (5-corner)| Peppol 5-corner model · voluntary pilot 1 July 2026 · first mandate 1 January 2027| Peppol-based CTC — voluntary pilot mid-2026, first mandate January 2027.  
[🇬🇧 **United Kingdom**](<uk.html>)|  Phased rollout| Peppol BIS 3.0 + MTD reporting| MTD VAT reporting universal · NHS Peppol B2G · No general B2B mandate| MTD VAT universal; e-invoicing consultation results expected 2026.  
[🇻🇳 **Vietnam**](<vn.html>)|  Live mandate| GDT national e-invoice platform (XML)| Universal e-invoice since 2022 · Decree 70 expansion 2025-2026| Universal mandatory e-invoice; Decree 70 expanded scope to POS retail and foreign suppliers in 2025-2026.  
  
## Mandate timeline

Every country's key e-invoicing dates on a single 2014 → 2030 axis. Each dot is a deadline; **green** = already in force, **amber** = phasing in this year, **blue** = scheduled. Hover or focus a dot for the full description, or click to jump to that country's deadlines section. Below the chart is a sortable "what's coming next" table.

Past — already in force This year — phasing in Future — scheduled Today

Country

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

2026

2027

2028

2029

2030

[🇦🇺 Australia · Peppol via ATO](<au.html>)

[](<au.html#deadlines> "**2019-10-31** · ATO becomes Australian Peppol Authority — Joins OpenPeppol.")

[](<au.html#deadlines> "**2022-07-01** · All federal NCEs — Mandatory Peppol receipt capability for B2G.")

[](<au.html#deadlines> "**2025-05-15** · All Peppol senders — Migration to PINT A-NZ; legacy A-NZ BIS deprecated.")

[](<au.html#deadlines> "**2026-07-01** · Federal NCEs — 30% of received invoices via Peppol target.")[](<au.html#deadlines> "**2026-12-31** · Federal NCEs — Automated Peppol send + receive default.")

[🇦🇹 Austria · Peppol B2G](<at.html>)

[](<at.html#deadlines> "2014-01-01 · Federal contracting authorities — B2G e-invoicing mandatory \(BGBl. I Nr. 32/2014\).")

[](<at.html#deadlines> "≥ 2030 · All B2B taxable supplies \(expected\) — Aligned with EU ViDA — not yet legislated; planning baseline only.")

[🇧🇪 Belgium · Peppol BIS](<be.html>)

[🇧🇬 Bulgaria · NRA SAF-T phase-in](<bg.html>)

[](<bg.html#deadlines> "2026-01-01 · Largest taxpayers \(turnover > BGN 300M\) — SAF-T monthly reporting begins.")

[](<bg.html#deadlines> "2027-01-01 · Mid-size taxpayers — SAF-T reporting onboarded.")

[](<bg.html#deadlines> "2028-01-01 · All VAT-registered businesses — SAF-T reporting universal.")

[🇨🇳 China · Fully digital e-fapiao](<cn.html>)

[](<cn.html#deadlines> "**2021-12-01** · Pilot — 5 provinces — Fully digital e-fapiao introduced.")

[](<cn.html#deadlines> "**2022-2024** · Geographical rollout — Pilot extends across all provinces.")

[](<cn.html#deadlines> "**2024-12-01** · All taxpayers \(general + small-scale\) — Permitted nationwide; paper and earlier electronic formats progressively phased out.")

[](<cn.html#deadlines> "**2026-01-01** · All VAT-registered — New VAT Law supporting regulations in force; e-fapiao codified.")

[🇭🇷 Croatia · Fiscalisation 2.0](<hr.html>)

[](<hr.html#deadlines> "**2026-01-01** · All VAT-registered B2B — Structured e-invoice + real-time fiscalisation report.")

[](<hr.html#deadlines> "2027-01-01 · Non-VAT businesses \(planned\) — Smaller taxpayers absorbed; legislation pending.")

[🇨🇾 Cyprus · Peppol BIS B2G](<cy.html>)

[](<cy.html#deadlines> "2019-04-18 · Central government — B2G mandate \(EU directive transposition\).")[](<cy.html#deadlines> "2019-04-18 · Sub-central public authorities — Same date — Cyprus did not stagger central vs. sub-central.")

[](<cy.html#deadlines> "≥ 2030 · B2B \(expected\) — EU ViDA alignment; not yet legislated.")

[🇨🇿 Czechia · ISDOC + Peppol](<cz.html>)

[](<cz.html#deadlines> "2019-04-18 · Central government — Must accept e-invoices \(EU 2014/55/EU\).")

[](<cz.html#deadlines> "2020-04-18 · Sub-central public authorities — Mandate extended.")

[](<cz.html#deadlines> "≥ 2030 · B2B \(expected\) — EU ViDA timeline; no national legislation yet.")

[🇩🇰 Denmark · OIOUBL & Peppol](<dk.html>)

[](<dk.html#deadlines> "2024-07-01 · Class B/C/D companies — Bookkeeping Act: must use a registered digital bookkeeping system.")

[](<dk.html#deadlines> "**2026-01-01** · Class A companies — Same Bookkeeping Act obligation extended to smaller companies.")

[🇪🇬 Egypt · ETA e-invoicing](<eg.html>)

[](<eg.html#deadlines> "**2020-11-15** · Pilot — 134 large taxpayers — Phase 0 e-invoicing live.")

[](<eg.html#deadlines> "**2021-2023** · Waves 1–9 — All VAT-registered companies onboarded by April 2023.")

[](<eg.html#deadlines> "**2022-2024** · B2C e-receipt waves — Mandatory B2C e-receipt rolled out by sector and turnover.")

[](<eg.html#deadlines> "**2026-03-31** · All taxpayers ≥ EGP 250k revenue — Resolution 281 of 2025: registration deadline at the lowered threshold.")[](<eg.html#deadlines> "**2026** · All B2C — Every printed e-receipt must display an ETA-validated QR code.")

[🇪🇪 Estonia · B2B-on-request 2025](<ee.html>)

[](<ee.html#deadlines> "2017-03-01 · Central government — B2G receive obligation.")

[](<ee.html#deadlines> "2019-07-01 · All public authorities — B2G send obligation.")

[](<ee.html#deadlines> "**2025-07-01** · Domestic B2B \(on-request\) — Sellers must issue a structured e-invoice when the buyer is a registered e-invoice recipient.")

[](<ee.html#deadlines> "≥ 2027 · Universal B2B \(expected\) — Pending legislation; would convert on-request to mandatory.")

[🇫🇮 Finland · Finvoice + Peppol](<fi.html>)

[](<fi.html#deadlines> "**2020-04-01** · Domestic B2B — Buyer's right to request a structured invoice — de facto universal.")

[](<fi.html#deadlines> "2027-03-01 · Possible full B2B mandate — EU ViDA-aligned; Finnish Tax Administration consultation underway.")

[🇫🇷 France · PPF](<fr/index.html>)

[🇩🇪 Germany · Wachstumschancengesetz](<de.html>)

[](<de.html#deadlines> "2017-04-18 · Federal contracting authorities — B2G mandate live \(XRechnung over Peppol\).")

[](<de.html#deadlines> "**2025-01-01** · All German B2B buyers — Must be able to receive structured e-invoices.")

[](<de.html#deadlines> "2026-12-31 · Transition period ends — Paper invoices for B2B no longer accepted by default.")

[](<de.html#deadlines> "**2027-01-01** · Sellers with turnover > €800k — Must send structured e-invoices.")

[](<de.html#deadlines> "**2028-01-01** · All B2B sellers — Universal send obligation.")

[🇬🇷 Greece · myDATA](<gr.html>)

[](<gr.html#deadlines> "**2021-10-01** · All Greek VAT-registered businesses — myDATA real-time reporting mandatory.")

[](<gr.html#deadlines> "2024-04-01 · Public-sector contracting — B2G via Peppol BIS for state suppliers.")

[](<gr.html#deadlines> "≥ 2026 · Universal B2B e-invoicing \(expected\) — AADE consultation underway; would convert myDATA reporting into full e-invoicing.")

[🇭🇺 Hungary · NAV Online Számla](<hu.html>)

[](<hu.html#deadlines> "2018-07-01 · B2B invoices > HUF 100k VAT — Real-time reporting introduced.")

[](<hu.html#deadlines> "2020-07-01 · All B2B invoices — Threshold removed; universal B2B reporting.")

[](<hu.html#deadlines> "**2021-01-04** · B2C invoices — Reporting extended to B2C — universal scope.")

[](<hu.html#deadlines> "≥ 2027 · Structured-invoice send mandate \(expected\) — Legislation in consultation; ViDA-aligned.")

[🇮🇸 Iceland · Peppol-aligning](<is.html>)

[](<is.html#deadlines> "≥ 2027 · B2G mandate \(planned\) — Government has signalled alignment with the EU directive.")

[🇮🇳 India · GST IRP](<in.html>)

[](<in.html#deadlines> "**2020-10-01** · Turnover > ₹500 cr — Phase 1 — IRN mandatory.")

[](<in.html#deadlines> "**2021–2022** · ₹100 cr → ₹50 cr → ₹20 cr — Phased threshold reductions.")

[](<in.html#deadlines> "**2023-08-01** · Turnover > ₹5 cr — Current universal threshold.")

[](<in.html#deadlines> "**2025-04-01** · Turnover ≥ ₹10 cr — 30-day reporting deadline enforced — late submissions rejected by IRP.")

[🇮🇪 Ireland · Peppol BIS B2G](<ie.html>)

[](<ie.html#deadlines> "2019-04-18 · Central government — B2G mandate live.")

[](<ie.html#deadlines> "2020-04-18 · Sub-central public authorities — Mandate extended.")

[](<ie.html#deadlines> "≥ 2027 · B2B \(consultation\) — Revenue Commissioners running stakeholder consultation; legislation TBD.")

[🇮🇱 Israel · ITA clearance](<il.html>)

[](<il.html#deadlines> "**2024-05-05** · Invoices ≥ NIS 25,000 — Clearance live — voluntary trial period ended.")

[](<il.html#deadlines> "**2025-01-01** · Invoices ≥ NIS 20,000 — Threshold tightened.")

[](<il.html#deadlines> "**2026-01-01** · Invoices ≥ NIS 10,000 — Accelerated by ITA in December 2025.")[](<il.html#deadlines> "**2026-06-01** · Invoices ≥ NIS 5,000 — Final threshold — originally planned for 2028, brought forward.")

[🇮🇹 Italy · SDI](<it/index.html>)

[🇯🇵 Japan · Peppol JP PINT](<jp.html>)

[](<jp.html#deadlines> "**2022-09** · Digital Agency joins OpenPeppol — Japan Peppol Authority established.")

[](<jp.html#deadlines> "**2023-10-01** · All taxable persons — Qualified Invoice System mandatory; T-prefixed registration numbers required.")

[](<jp.html#deadlines> "**2026-10-01** · All taxable persons — Transition: input-tax credit on non-qualified invoices drops to 50%.")

[](<jp.html#deadlines> "**2029-10-01** · All taxable persons — Final transition: input-tax credit on non-qualified invoices drops to 0%.")

[🇱🇻 Latvia · B2B mandate 2026](<lv.html>)

[](<lv.html#deadlines> "2025-01-01 · G2B \(government-to-business\) — Public authorities must issue e-invoices to businesses.")

[](<lv.html#deadlines> "**2026-01-01** · All B2B taxable transactions — Universal mandate. Mandatory issue + receive.")

[🇱🇮 Liechtenstein · Peppol via CH](<li.html>)

[🇱🇹 Lithuania · E.sąskaita + i.MAS](<lt.html>)

[](<lt.html#deadlines> "2017-07-01 · Public-sector contracting — E.sąskaita mandatory for B2G.")

[](<lt.html#deadlines> "2019-01-01 · Large taxpayers — i.SAF-T reporting \(annual\).")

[](<lt.html#deadlines> "2020-01-01 · All taxpayers — i.SAF-T extended; periodic cadence by company size.")

[](<lt.html#deadlines> "≥ 2027 · B2B mandate \(expected\) — VMI consultation in progress.")

[🇱🇺 Luxembourg · Peppol B2G phased](<lu.html>)

[](<lu.html#deadlines> "2022-05-18 · Large companies \(B2G\) — Send mandate.")[](<lu.html#deadlines> "2022-10-18 · Mid-size companies \(B2G\) — Send mandate.")

[](<lu.html#deadlines> "2023-03-18 · Small / micro companies \(B2G\) — Send mandate.")

[](<lu.html#deadlines> "≥ 2030 · B2B \(expected\) — EU ViDA framework.")

[🇲🇾 Malaysia · MyInvois](<my.html>)

[](<my.html#deadlines> "**2024-08-01** · Turnover > RM 100 m — Wave 1 mandatory.")

[](<my.html#deadlines> "**2025-01-01** · Turnover RM 25–100 m — Wave 2 mandatory.")[](<my.html#deadlines> "**2025-07-01** · Turnover RM 5–25 m — Wave 3 mandatory.")

[](<my.html#deadlines> "**2026-01-01** · Turnover RM 1–5 m — Wave 4 mandatory — final wave.")

[🇲🇹 Malta · Peppol B2G](<mt.html>)

[](<mt.html#deadlines> "2019-04-18 · Central government — B2G mandate live.")

[](<mt.html#deadlines> "2020-04-18 · Sub-central public authorities — Mandate extended.")

[](<mt.html#deadlines> "≥ 2030 · B2B \(expected\) — EU ViDA.")

[🇳🇱 Netherlands · Peppol-by-default](<nl.html>)

[](<nl.html#deadlines> "2017-01-01 · Central government — B2G mandate live.")

[](<nl.html#deadlines> "2019-04-18 · All public authorities — EU directive transposition.")

[](<nl.html#deadlines> "≥ 2030 · B2B mandate \(expected\) — EU ViDA framework; Belastingdienst has indicated alignment without national front-running.")

[🇳🇿 New Zealand · Peppol via MBIE](<nz.html>)

[](<nz.html#deadlines> "**2022-03-31** · Central government agencies — Mandatory to receive Peppol e-invoices.")

[](<nz.html#deadlines> "**2025-05-15** · All Peppol senders — Migration to PINT A-NZ; legacy A-NZ BIS deprecated.")

[](<nz.html#deadlines> "**2026-01-01** · Agencies handling > 2,000 invoices/yr — Must also send Peppol e-invoices; pay 95% within 5 business days.")

[](<nz.html#deadlines> "**2027-01-01** · Suppliers with revenue > NZ$33 m \(last 2 yrs\) — Must invoice government via Peppol.")

[🇳🇴 Norway · EHF & Peppol](<no.html>)

[](<no.html#deadlines> "2019-04-01 · All public authorities — EHF/Peppol BIS universal.")

[](<no.html#deadlines> "2020-01-01 · All taxpayers — SAF-T NO on-demand obligation.")

[](<no.html#deadlines> "≥ 2027 · B2B mandate \(consultation\) — Skatteetaten reviewing options.")

[🇵🇱 Poland · KSeF](<pl.html>)

[](<pl.html#deadlines> "2022-01-01 · Voluntary KSeF — Available for early adopters.")

[](<pl.html#deadlines> "**2026-02-01** · Large taxpayers \(sales > PLN 200M\) — KSeF 2.0 mandatory; FA\(3\) replaces FA\(2\) for everyone on this date.")[](<pl.html#deadlines> "**2026-04-01** · All other VAT taxpayers — KSeF mandatory.")

[](<pl.html#deadlines> "2027-01-01 · Cash register integration — POS systems must connect to KSeF for B2C documents.")

[🇵🇹 Portugal · ATCUD + SAF-T](<pt.html>)

[](<pt.html#deadlines> "2021-01-01 · Public-sector contracting \(B2G\) — FE-AP universal.")

[](<pt.html#deadlines> "2023-01-01 · All invoices — ATCUD mandatory on every invoice.")

[](<pt.html#deadlines> "**≥ 2027** · B2B \(proposed\) — Universal e-invoicing mandate; AT consultation underway.")

[🇷🇴 Romania · RO e-Factura](<ro.html>)

[](<ro.html#deadlines> "2022-07-01 · High-fiscal-risk products \(B2B\) — RO e-Factura mandatory for selected sectors.")

[](<ro.html#deadlines> "2024-01-01 · All B2B reporting \(5-day window\) — Reporting obligation universal.")[](<ro.html#deadlines> "**2024-07-01** · All B2B clearance — Full clearance — invoices invalid without ANAF acceptance.")

[](<ro.html#deadlines> "2025-01-01 · B2C extension — RO e-Factura extended to B2C invoices.")

[](<ro.html#deadlines> "2026-01-01 · All taxpayers SAF-T — D406 monthly reporting universal.")

[🇸🇦 Saudi Arabia · ZATCA Fatoora](<sa.html>)

[](<sa.html#deadlines> "**2021-12-04** · All VAT taxpayers — Phase 1 \(Generation\) — invoices must be issued in structured format with QR code.")

[](<sa.html#deadlines> "**2023-01-01** · Wave 1 \(turnover > SAR 3 bn in 2021\) — Phase 2 integration with Fatoora live.")

[](<sa.html#deadlines> "**2024-2025** · Waves 2–22 — Phase 2 integration rolled out by descending turnover bands.")

[](<sa.html#deadlines> "**2026-03-31** · Wave 23 \(turnover > SAR 750k\) — Phase 2 integration deadline.")[](<sa.html#deadlines> "**2026-06-30** · Wave 24 \(turnover > SAR 375k\) — Phase 2 integration deadline — captures essentially the full VAT register.")

[🇸🇬 Singapore · InvoiceNow](<sg.html>)

[](<sg.html#deadlines> "**2019-01-09** · All businesses \(voluntary\) — InvoiceNow Peppol network launched by IMDA.")

[](<sg.html#deadlines> "**2025-05-01** · GST-registered \(voluntary\) — Soft launch of GST InvoiceNow.")[](<sg.html#deadlines> "**2025-11-01** · Newly incorporated companies registering for GST voluntarily — GST InvoiceNow mandatory.")

[](<sg.html#deadlines> "**2026-04-01** · All new voluntary GST registrants — GST InvoiceNow mandatory.")

[](<sg.html#deadlines> "2028-04-01 · Existing GST-registered, supplies ≤ S$200k — Mandatory.")

[](<sg.html#deadlines> "2029-04-01 · Existing GST-registered, supplies ≤ S$1m — Mandatory.")

[](<sg.html#deadlines> "2030-04-01 · Existing GST-registered, supplies ≤ S$4m — Mandatory.")

[🇸🇰 Slovakia · IS EFA](<sk.html>)

[](<sk.html#deadlines> "2022-04-01 · Pilot — Voluntary IS EFA participation.")

[](<sk.html#deadlines> "2025-01-01 · Central government — IS EFA mandatory for receive.")

[](<sk.html#deadlines> "2027-01-01 · All public authorities \(planned\) — IS EFA universal B2G.")

[🇸🇮 Slovenia · UJP](<si.html>)

[](<si.html#deadlines> "2015-01-01 · Public-sector contracting — UJP mandatory for all suppliers to public buyers.")

[](<si.html#deadlines> "≥ 2027 · B2B mandate \(consultation\) — FURS reviewing options.")

[🇰🇷 South Korea · NTS e-Tax](<kr.html>)

[](<kr.html#deadlines> "**2014-07-01** · Sole proprietors > KRW 1 bn turnover — Threshold rolled out.")

[](<kr.html#deadlines> "**2019-2023** · Threshold steps down: KRW 300m → 100m — Sole proprietors absorbed.")

[](<kr.html#deadlines> "**2024-07-01** · Sole proprietors > KRW 80m turnover — Current threshold — unchanged for 2026.")

[🇪🇸 Spain · Veri*Factu + FACe](<es.html>)

[](<es.html#deadlines> "2015-01-15 · Public-sector contracting \(B2G\) — FACe mandatory.")

[](<es.html#deadlines> "**≥ 2026-Q4** · Large taxpayers \(Crea y Crece\) — B2B e-invoicing mandate \(date pending royal decree\).")

[](<es.html#deadlines> "**2027-01-01** · Corporate income tax payers — Veri*Factu obligation begins \(postponed from 2025-07-01, then 2026-01-01, by RDL 15/2025\).")[](<es.html#deadlines> "**2027-07-01** · All remaining taxpayers — Veri*Factu obligation extended \(postponed from 2026-07-01 by RDL 15/2025\).")

[](<es.html#deadlines> "**≥ 2028** · All taxpayers \(Crea y Crece\) — Universal B2B mandate.")

[🇸🇪 Sweden · Peppol-by-default](<se.html>)

[](<se.html#deadlines> "2019-04-01 · All public buyers — B2G mandate live \(DIGG\).")

[](<se.html#deadlines> "≥ 2030 · B2B \(expected\) — EU ViDA.")

[🇨🇭 Switzerland · Peppol B2G ramp](<ch.html>)

[](<ch.html#deadlines> "2016-01-01 · Federal contracting > CHF 5k — B2G e-invoicing accepted \(not yet mandatory\).")

[](<ch.html#deadlines> "2024-01-01 · Federal contracting universal receipt — All federal departments accept Peppol BIS.")

[🇹🇭 Thailand · RD e-Tax](<th.html>)

[](<th.html#deadlines> "**2017-2019** · Email path — e-Tax Invoice by Email available for SME \(≤ THB 30 m\).")

[🇹🇷 Türkiye · GİB e-Fatura](<tr.html>)

[](<tr.html#deadlines> "**2014-04-01** · Large taxpayers — e-Fatura mandatory.")

[](<tr.html#deadlines> "**2017** · B2C reporting — e-Arşiv introduced.")

[](<tr.html#deadlines> "**2020-2024** · Phased threshold reductions — e-Fatura threshold steps down through TRY 5m / 3m by sector.")

[](<tr.html#deadlines> "**2026-01-01** · All taxpayers — TRY 3,000 e-Arşiv threshold removed — universal e-invoice obligation.")[](<tr.html#deadlines> "**2026-02-02** · All taxpayers — Updated UBL-TR technical standards in effect.")

[🇦🇪 UAE · FTA e-invoicing](<ae.html>)

[](<ae.html#deadlines> "2026-02-23 · All taxpayers — MoF publishes <em>UAE Electronic Invoicing Guidelines v1.0</em> + PINT AE technical spec.")[](<ae.html#deadlines> "**2026-07-01** · Voluntary participants — Pilot phase opens — voluntary adoption only, no obligation attaches on this date.")[](<ae.html#deadlines> "**2026-10-30** · Phase 1 taxpayers \(revenue ≥ AED 50 m\) — Deadline to appoint an Accredited Service Provider \(extended from 2026-07-31\).")

[](<ae.html#deadlines> "**2027-01-01** · Revenue ≥ AED 50 m — Phase 1: PINT AE issuance + DRP reporting mandatory.")[](<ae.html#deadlines> "2027-03-31 · All other VAT-registered + government entities — Deadline to appoint an Accredited Service Provider.")[](<ae.html#deadlines> "2027-07-01 · All other VAT-registered — Phase 2 — mandatory, including most free zone entities.")[](<ae.html#deadlines> "2027-10-01 · Government entities — Phase 3 — mandatory.")

[🇬🇧 UK · MTD + Peppol NHS](<uk.html>)

[](<uk.html#deadlines> "2019-04-01 · All VAT-registered UK businesses — MTD for VAT launched.")

[](<uk.html#deadlines> "2021-04-01 · NHS suppliers — Peppol BIS mandatory for NHS England trading.")

[](<uk.html#deadlines> "≥ 2027 · General B2B mandate \(under consultation\) — HMRC reviewing — Italy-style or France-style framework not yet selected.")

[🇻🇳 Vietnam · GDT e-invoice](<vn.html>)

[](<vn.html#deadlines> "**2022-07-01** · All organisations and businesses — Mandatory e-invoice — universal scope.")

[](<vn.html#deadlines> "**2025-06-01** · All taxpayers — Decree 70/2025 in force — POS, foreign suppliers, tighter timing.")

[](<vn.html#deadlines> "**2026-01-16** · All taxpayers — Decree 310/2025 restructures penalty framework for invoice violations.")

### What's coming next (sortable)

Date| Country| What ships  
---|---|---  
**2025-01-01**| [🇩🇪 Germany](<de.html>)| Must be able to receive structured e-invoices.  
**2025-01-01**| [🇮🇱 Israel](<il.html>)| Threshold tightened.  
**2025-01-01**| [🇲🇾 Malaysia](<my.html>)| Wave 2 mandatory.  
**2025-04-01**| [🇮🇳 India](<in.html>)| 30-day reporting deadline enforced — late submissions rejected by IRP.  
**2025-05-01**| [🇸🇬 Singapore](<sg.html>)| Soft launch of GST InvoiceNow.  
**2025-05-15**| [🇦🇺 Australia](<au.html>)| Migration to PINT A-NZ; legacy A-NZ BIS deprecated.  
**2025-05-15**| [🇳🇿 New Zealand](<nz.html>)| Migration to PINT A-NZ; legacy A-NZ BIS deprecated.  
**2025-06-01**| [🇻🇳 Vietnam](<vn.html>)| Decree 70/2025 in force — POS, foreign suppliers, tighter timing.  
**2025-07-01**| [🇪🇪 Estonia](<ee.html>)| Sellers must issue a structured e-invoice when the buyer is a registered e-invoice recipient.  
**2025-07-01**| [🇲🇾 Malaysia](<my.html>)| Wave 3 mandatory.  
**2025-11-01**| [🇸🇬 Singapore](<sg.html>)| GST InvoiceNow mandatory.  
**2026**| [🇪🇬 Egypt](<eg.html>)| Every printed e-receipt must display an ETA-validated QR code.  
**2026-01-01**| [🇨🇳 China](<cn.html>)| New VAT Law supporting regulations in force; e-fapiao codified.  
**2026-01-01**| [🇭🇷 Croatia](<hr.html>)| Structured e-invoice + real-time fiscalisation report.  
**2026-01-01**| [🇩🇰 Denmark](<dk.html>)| Same Bookkeeping Act obligation extended to smaller companies.  
**2026-01-01**| [🇮🇱 Israel](<il.html>)| Accelerated by ITA in December 2025.  
**2026-01-01**| [🇱🇻 Latvia](<lv.html>)| Universal mandate. Mandatory issue + receive.  
**2026-01-01**| [🇲🇾 Malaysia](<my.html>)| Wave 4 mandatory — final wave.  
**2026-01-01**| [🇳🇿 New Zealand](<nz.html>)| Must also send Peppol e-invoices; pay 95% within 5 business days.  
**2026-01-01**| [🇹🇷 Türkiye](<tr.html>)| TRY 3,000 e-Arşiv threshold removed — universal e-invoice obligation.  
**2026-01-16**| [🇻🇳 Vietnam](<vn.html>)| Decree 310/2025 restructures penalty framework for invoice violations.  
**2026-02-01**| [🇵🇱 Poland](<pl.html>)| KSeF 2.0 mandatory; FA(3) replaces FA(2) for everyone on this date.  
**2026-02-02**| [🇹🇷 Türkiye](<tr.html>)| Updated UBL-TR technical standards in effect.  
**2026-03-31**| [🇪🇬 Egypt](<eg.html>)| Resolution 281 of 2025: registration deadline at the lowered threshold.  
**2026-03-31**| [🇸🇦 Saudi Arabia](<sa.html>)| Phase 2 integration deadline.  
**2026-04-01**| [🇵🇱 Poland](<pl.html>)| KSeF mandatory.  
**2026-04-01**| [🇸🇬 Singapore](<sg.html>)| GST InvoiceNow mandatory.  
**2026-06-01**| [🇮🇱 Israel](<il.html>)| Final threshold — originally planned for 2028, brought forward.  
**2026-06-30**| [🇸🇦 Saudi Arabia](<sa.html>)| Phase 2 integration deadline — captures essentially the full VAT register.  
**2026-07-01**| [🇦🇺 Australia](<au.html>)| 30% of received invoices via Peppol target.  
**2026-07-01**| [🇦🇪 United Arab Emirates](<ae.html>)| Pilot phase opens — voluntary adoption only, no obligation attaches on this date.  
**2026-10-01**| [🇯🇵 Japan](<jp.html>)| Transition: input-tax credit on non-qualified invoices drops to 50%.  
**2026-10-30**| [🇦🇪 United Arab Emirates](<ae.html>)| Deadline to appoint an Accredited Service Provider (extended from 2026-07-31).  
**2026-12-31**| [🇦🇺 Australia](<au.html>)| Automated Peppol send + receive default.  
**2027-01-01**| [🇩🇪 Germany](<de.html>)| Must send structured e-invoices.  
**2027-01-01**| [🇳🇿 New Zealand](<nz.html>)| Must invoice government via Peppol.  
**2027-01-01**| [🇪🇸 Spain](<es.html>)| Veri*Factu obligation begins (postponed from 2025-07-01, then 2026-01-01, by RDL 15/2025).  
**2027-01-01**| [🇦🇪 United Arab Emirates](<ae.html>)| Phase 1: PINT AE issuance + DRP reporting mandatory.  
**2027-07-01**| [🇪🇸 Spain](<es.html>)| Veri*Factu obligation extended (postponed from 2026-07-01 by RDL 15/2025).  
**2028-01-01**| [🇩🇪 Germany](<de.html>)| Universal send obligation.  
  
## How Flowie handles each regime

From the API caller's perspective, every country is the same call: `POST /v1/documents/send`. Flowie figures out the rest:

  * **Pure Peppol 4-corner** (BE, NL, SE, NO, IS, AT, CY, IE, MT, LU, AU, NZ, JP, …) — Flowie's AP delivers; that's it.
  * **Peppol 5-corner** (UAE PINT AE, Singapore InvoiceNow + IRAS) — Peppol delivery _plus_ a real-time copy to the national tax authority.
  * **Hard clearance** (IT SDI, PL KSeF, RO e-Factura, KSA Fatoora, IL ITA, EG ETA, IN GST IRP, MY MyInvois, KR NTS, CN Golden Tax IV, VN GDT, TR GİB) — Flowie submits to the central platform first, captures the clearance number / UUID / IRN / allocation number, then delivers.
  * **Reporting regimes** (HU NAV, GR myDATA, ES Veri*Factu, BG/SK/SI SAF-T) — Flowie ships the reporting envelope on every send, in addition to delivery.
  * **Hybrid PA / PDP** (FR PPF) — Flowie is a registered _Plateforme Agréée_ (PA, formerly PDP); lifecycle transitions auto-report.
  * **National-format wrappers** (DE XRechnung, DK OIOUBL, NL NLCIUS, ES Facturae for FACe, CZ ISDOC, FI Finvoice, NO EHF, JP PINT, PINT-SG, PINT A-NZ) — Flowie auto-renders the right format from your JSON based on the recipient.
  * **Voluntary regimes** (CH, IS, LI, JP qualified-invoice, TH e-Tax) — Peppol BIS or national format on opt-in basis; tax authority does not gate validity.



## Regime types — what they mean

Regime| What it means| EU examples  
---|---|---  
**Clearance**|  Invoice not legally valid until the central platform accepts it. Synchronous.| IT, PL, RO  
**PDP / decentralised**|  Multiple accredited platforms; invoices flow peer-to-peer with parallel reporting to the central authority.| FR  
**Real-time reporting**|  Invoice exists immediately; metadata reported in near-real-time.| HU, GR, ES (Veri*Factu)  
**SAF-T**|  Periodic structured accounting export. Not real-time.| BG, LT, NO, PT, SK  
**Pure Peppol**|  4-corner model; AP-to-AP routing, no central hub.| BE, NL, SE, NO, IE, AT, …  
**Voluntary / no mandate**|  E-invoicing accepted but not required.| CH, IS, LI