Country by country
| Country | What and who | Key dates | Format | Confidence |
|---|---|---|---|---|
| UAE | B2B/B2G via accredited providers | ASP by 30 Oct 2026 (≥ AED 50m); live 1 Jan 2027; others 1 Jul 2027 | PINT AE, Peppol five-corner | High |
| Saudi Arabia | ZATCA Phase 2 waves | Wave 25 (> SAR 187.5k) by 1 Feb 2027 | UBL 2.1 XML, stamp, QR | High |
| Oman | Fawtara B2B | Pilot Aug 2026; wider 2027–28 (indicative) | Peppol five-corner | Medium |
| Qatar | Draft law approved 6 May 2026 | 2027 expected, not confirmed | Expected clearance | Medium |
| Bahrain, Kuwait | No mandate published | — | — | Medium |
| India | GST IRN for turnover > ₹5 crore | Since 1 Aug 2023; 30-day limit ≥ ₹10 crore since 1 Apr 2025 | INV-01 JSON via IRP | High |
| Malaysia | MyInvois; exemption under RM3m from 1 Sep 2026 | Phased since Aug 2024 | UBL 2.1 XML/JSON | High |
| Singapore | GST InvoiceNow for new voluntary registrants | 1 Nov 2025; 1 Apr 2026; more to come | Peppol PINT SG | High |
| United Kingdom | B2B/B2G mandate confirmed | April 2029 | To be confirmed | High (date) |
| Belgium | Domestic B2B | Live 1 Jan 2026 | Peppol BIS 3 | High |
| France | Receive all; issue large and mid-size | 1 Sep 2026; SMEs issue 1 Sep 2027 | Via accredited platforms | High |
| Germany | Receive since 2025; issue phased | Full mandate 1 Jan 2028 | EN 16931 (XRechnung, ZUGFeRD) | High |
| Poland | KSeF mandatory | 1 Feb / 1 Apr 2026 | FA(3) XML | High |
| EU (ViDA) | Intra-EU digital reporting | 1 Jul 2030 | EN 16931 | High |
| Australia / NZ | Government (B2G) only | NZ agencies from 1 Jan 2026 | PINT A-NZ | Medium |
| Kenya | eTIMS invoices checked against returns | From 1 Jan 2026 | KRA eTIMS | Medium-high |
| Nigeria | NRS e-invoicing | Large by 31 Jul 2026; medium 1 Jul 2026; small 1 Jul 2027 | Accredited providers | Medium |
| United States | No federal mandate | — | DBNAlliance (voluntary) | Medium |
How to read this table
“Confidence” reflects the source: high means an official or major-firm source; medium means a secondary or vendor source, or dates that are still indicative. Always confirm with the tax authority before acting.
Sources
- European Commission: ViDA
- HASiL Malaysia: exemption threshold (Aug 2026)
- Nairametrics: Nigeria deadline
- The Star Kenya: eTIMS validation
General information, not tax or legal advice. Confirm with the authority or your adviser before acting.