The single source
E-invoicing mandates, country by country
Tax authorities worldwide are moving into the invoice flow. What used to be reported after the fact is increasingly cleared, reported, or split at the moment a transaction happens. This tracker maps where each country stands, read from the authority side: what the mandate is, which model it uses, who it covers, and when each phase takes effect.
Twelve countries plus the EU-wide ViDA framework, chosen to span the full range of models: the mature clearance systems of Latin America, the EU's spread of clearance, reporting and interoperability mandates, the UK's record-keeping route, and the Netherlands, where a real-time-taxation R&D track is exploring what comes after reporting.
Each country has its own page with the current official timeline, a facts table, and a link to the primary source. Start with Poland (KSeF) for a fully worked example of the country pattern.
How to read the mandate types
Six models cover every row below. Each country runs one or a combination of them.
- clearance
- The tax authority sits inside the invoice flow. Each invoice is submitted to a government platform that validates and authorises it before it is legally valid; an invoice that has not been cleared counts as not issued. Italy, Poland, Romania, Brazil and Chile run clearance models.
- real-time reporting (DRR)
- Businesses exchange invoices directly and then report the invoice data to the authority within a short window. The authority sees the transaction almost immediately but does not gate it. Hungary and Spain's SII work this way.
- post-audit
- The traditional baseline. Invoices are exchanged between the parties and the authority checks them later, during an audit. Most jurisdictions without a CTC mandate still sit here.
- interoperability (Peppol four-corner)
- Structured invoices travel over an open network between certified access points, with no central clearance hub. A reporting layer can be added later. Belgium and Germany's e-invoicing mandates use this model.
- digital record-keeping and filing
- Businesses keep digital records and file through the authority's software, without per-invoice reporting or clearance. The UK's Making Tax Digital is the clearest example.
- split payment (real-time taxation)
- The VAT amount separates at the moment of payment and routes to the tax authority, while the rest goes to the business. The proof sits inside the transaction, so there is no separate filing. This is the frontier the Netherlands R&D track explores.
The countries
13 jurisdictions, each verified against a primary source. Select a country for the full timeline, the facts table and the source link.
| Country | Mandate | Status | Verified |
|---|---|---|---|
| Netherlands | B2G e-invoicing (Peppol / NLCIUS, EN 16931); no B2B CTC mandate | live (B2G only); no B2B mandate; real-time taxation R&D | 2026-07-16 |
| United Kingdom | Making Tax Digital (MTD); mandatory e-invoicing for VAT announced from 2029 | MTD live (VAT); phased rollout (Income Tax); e-invoicing announced (2029) | 2026-07-16 |
| Italy | Sistema di Interscambio (SdI) / FatturaPA | live | 2026-07-16 |
| France | Facturation electronique et e-reporting (partner platforms; Chorus Pro for B2G) | phased rollout (announced; original 2024 start postponed) | 2026-07-16 |
| Belgium | Structured e-invoice via Peppol (Peppol BIS) | live | 2026-07-16 |
| Germany | E-Rechnung (EN 16931; XRechnung, ZUGFeRD) | phased rollout | 2026-07-16 |
| Poland | KSeF (Krajowy System e-Faktur) | phased rollout | 2026-07-16 |
| Spain | Verifactu (RD 1007/2023); SII real-time VAT ledger reporting; mandatory B2B e-invoicing (Crea y Crece, RD 238/2026) | SII live; Verifactu phased; B2B e-invoicing announced and phased | 2026-07-16 |
| Hungary | Real-Time Invoice Reporting (RTIR) via NAV Online Szamla | live | 2026-07-16 |
| Romania | RO e-Factura (with RO e-TVA pre-filled return and SAF-T / D406) | live | 2026-07-16 |
| Brazil | Nota Fiscal Eletronica (NF-e, model 55); NFC-e for consumer sales | live | 2026-07-16 |
| Chile | Documento Tributario Electronico (DTE) / Factura Electronica (Ley 20.727) | live | 2026-07-16 |
| European Union (ViDA) | VAT in the Digital Age (ViDA); Council Directive (EU) 2025/516 | announced (adopted; phased to 2035) | 2026-07-16 |
Methodology
Every row is verified against a primary source: a national tax authority, a ministry of finance, or an official EU or government page. Vendor summaries were used only to locate those official pages, never as the citation. Where a claim could not be confirmed against a primary source, the row says so rather than relying on a vendor. Dates are the current official timeline; postponed mandates such as France and Poland show the latest confirmed dates, not the superseded ones.
Disclaimer
This tracker is informational and is not legal advice. Mandate timelines change, and several have been postponed. Always confirm the current position with the relevant tax authority using the primary source linked on each country page. Every row carries a last-verified date. At launch that date is 16 July 2026.