Billtrust’s einvoicing compliance map reference tool

As the number of B2G and B2B e-Invoicing mandates continues to rise, compliance is now of major concern to every company or organization conducting business in those countries. Billtrust is aware of close to 80 countries currently mandating e-Invoicing to some degree. We expect this list of mandates to grow consistently over the next few years.

To help you navigate this complex landscape, Billtrust has created the interactive map below as a reference tool. Use the map to find pertinent information for all of your applicable business markets.

How to use the map

The map is color-coded to provide a quick reference as to where tax authorities have implemented clearance models (dark green) or post-audit models (light green).
Click on each country to jump to an overview of that country’s mandatory e-invoicing requirements, or scroll down for a list of countries organized by region.
Details for each country include the system being used, the current status of the mandate, the chosen platform(s) and format(s) accepted. You will also find the length of the legal document storage period details of the relevant tax authority.

Clearance
Post Audit

The Americas

The Bolivian tax authority had aimed to make e-invoicing mandatory back in 2019, building the e-invoicing system Sistema De Facturacion Electronica (SFE) to act as a central processing portal. However, the initial roll-out was difficult. The mandate was delayed to 2020, but the situation was deemed too complicated for the market to implement and so the mandate was revoked. The government reactivated the project in December 2021, with e-invoicing becoming mandatory for a specified list of major companies at that time. This is the first of 4 taxpayer groups to which the mandate will be rolled out to. E-invoicing became mandatory for the 2nd designated group as of August 1^st, 2022.

E-invoicing remains optional currently, for the remaining groups and other taxpayers, but is being promoted as the preferred method. We expect e-invoicing to become mandatory for the 3^rd and 4^th groups in the coming months. For more details on the current situation, visit Impuestos – SIN

Mandate: B2G, B2B (partial)
Model: Clearance (proposed)
Responsible Authority: Servicio de Impuestos Nacionales (SIN)
Platform(s): Taxpayers must obtain a digital signature from the certifying entity, the Agency for the Development of the Information Society (ADSIB). The document then needs to be sent to the SFE portal for validation and registration. The SFE sends a response to the taxpayer in real time. The issue status for the invoice is immediately available on the SFE portal.
Standard(s): All Electronic Tax Documents must be generated using the XML format version 1.0 UTF-8. There are 27 types of invoices recognized by the SFE portal, based on the service provided and the sector where the service is provided.
- Factura compra y venta (purchase and sale invoice)
- Recibo de alquiler bienes inmuebles (rental receipt for real estate property)
- Factura comercial de exportación (commercial export invoice)
- Factura comercial de exportación libre consignación (commercial export invoice free consignment)
- Factura de venta en zona franca (sales invoice in free zone)
- Factura de servicios turísticas y hospedaje (tourism and lodging service invoice)
- Factura de seguridad alimentaria y abastecimiento (invoice for food security and catering)
- Factura tasa cero (Zero rate invoice)
- Factura compra venta moneda extranjera (Foreign currency purchase invoice)
- Factura Duty free (duty free invoice)
- Factura sector educativo (education sector invoice)
- Factura comercialización hidrocarburos (commercialization of hydrocarbons invoice)
- Factura servicios básicos (basic service invoice)
- Factura alcanzada ice (Invoices affected by ICE tax)
- Factura entidades financieras (financial entity tax)
- Factura hoteles (hotel tax)
- Factura hospitales clínicas (clinic and hospital invoice)
- Facturas juegos de azar (gambling invoice)
- Factura de hidrocarburos (hydrocarbon invoice)
- Factura venta interna de minerales (internal mineral sales invoice)
- Factura comercial exportación de minerales (mineral export sales invoice)
- Factura telecomunicaciones (Telecommunication invoice)
- Factura prevalorada (pre-valued invoice)
- Nota de crédito – Debito (credit-debit note)
- Factura productos nacionales (national product invoice)
- Factura productos nacionales alcanzados por el ICE (national products affected by ICE tax invoice)
- Factura SIETE-RG (Siete-RG invoice)
Legal storage period: 10 years

Europe

B2G e-invoicing has been mandatory since 2014; B2B e-invoicing became mandatory as of January 1, 2019. The Italian state offers the exchange system (Sistema di Interscambio) for eInvoicing processing. This system formally checks eInvoices before forwarding them to the public entities. There are multiple ways to submit an eInvoice to government administrations through SDI. These include:

Certified Electronic Mail (CEM);
the web – through the Revenue Agency Website (authentication required);
SDICoop – Web Service;
SDIFTP – File Transfer Protocol

Each method for submitting eInvoices has its own specific requirements, which relate to the means of connecting to the e-invoicing platform and the e-invoice’s file size.

Each Italian e-invoice has a parameter describing its type – TipoDoumento. When issuing an invoice without VAT, Italian taxpayers must now provide a reference and a relevant explanation. For example, a supply may be exempt from VAT or subject to a local reverse charge regime.

The Fattura & Fattura PA formats contain special fields dedicated for providing a reason behind no VAT invoices – Natura. EN compliant eInvoices may be accepted for domestic B2B invoicing as further development.

The Sistema di Interscambio processes close to 2 billion B2B eInvoices per year. Mandatory B2B e-invoicing is helping achieve important goals in tackling VAT evasion and the simplification of administrative and fiscal processes and has boosted the growth of the market of services.

The Revenue Agency has put in place free services to support the onboarding process of SMEs and to facilitate the process of transmission and archiving of eInvoices. The Revenue Agency developed a dedicated smartphone application, which allows SMEs to create and transmit e-invoices.

Mandate: B2G, B2B
Model: Clearance
Responsible Authority: Ministry of Economy and Finances, supported by the Revenue Agency
Platform(s): The Sistema di Interscambio (SDI)
Standard(s): FatturaPA
Legal storage period: 10 years from invoice date.

Portugal introduced new requirements for e-invoicing and tax declarations in 2022. As of January 1^st, 2022, all taxpayers must apply for a unique series of invoice numbers from the government in advance of issuance. They must then use certified software to produce a QR code on each invoice including this unique document code (ATCUD).

As of December 31^st, 2022, all electronic invoices issued in PDF format must include a digital signature to ensure they remain compliant. Companies that opt to electronically invoice must include a system that ensures the validity of the document. To include both the ATCUD and the QR code, it is necessary to have a software solution certified by the Autoridade Tributária e Aduanera (AT) and to incorporate the validation codes sent by the tax authority on all documentation.

As of January 1^st, 2023, all relevant invoices and tax documents must include the ATCUD code to remain compliant.

In 2024, Portugal will make tax reporting via the electronic SAF-T accounting document mandatory. The SAFT-PT accounting document is a file in the Standard Audit File for Tax format, an international standard used to exchange accounting and tax information with an external auditor. Private and public companies with commercial, agricultural, or industrial profiles that operate in Portuguese territory must work with this document.

Accounting systems must register information to generate the SAFT-PT electronic accounting file. This declaration conducted monthly or annually must include article, client and supplier catalogues and VAT regimes, as well as the chart of accounts and accounting books.

The SAFT-PT file’s purpose is to facilitate the declaration of simplified commercial information and the annual tax and accounting declaration through electronic means.

Companies must have an electronic system to conduct the SAFT-PT accounting declaration process to the AT.

Mandate: B2G, B2B is optional with some compliance requirements (QR code, ATCUD code)
Model: Post Audit
Responsible Authority: Ministry of Finance
Platform(s): FE-AP (Fatura Eletrónica na Administração Pública)
Standard(s): PEPPOL-BIS 3.0; UBL 2.0; XML-GS1; UBL 2.1 “CIUSPT” and CEFACT “CIUS-PT,”
Legal storage period: 12 years from the end of the fiscal year.

B2G e-invoicing has been mandatory since 2015 for public administrations. The central platform is named FACe “Punto General de Entrada de Facturas Electrónicas”. In 2018, the platform was extended for B2B invoicing, creating the extension FACeB2B. All suppliers conducting work for public administrations, and issue invoices for over EUR 5000 are obligated to use this central platform. Other Spanish companies have the possibility to use FACeB2B voluntarily.

If a company wants to use FACeB2B, it is required to register first. Doing that requires a DIRe code. This code is unique for every company and allows for its automatic identification within the system. It is obtainable by registering with the Directorio de Entidades (DIRe). FACEB2B works slightly differently than FACe, in that a service provider should be hired to make use of all the advantages that FACeB2B offers. The provider also needs to be registered on the DIRe and FACeB2B. Additionally, the hiring company also needs to authorise their service provider during their registration as its so-called ESF (Empresa de Servicios de Facturación). All invoices need to be compliant with the FacturaE format.

Mandatory B2B electronic invoicing has now been approved in parliament, with the law “Crea y Crece”. The scope of the new regulation covers all Spanish VAT paying companies and individuals. The mandate will be effective from July 2024 for large taxpayers with an annual turnover of more than €8 million and the implementation of e-invoices will continue to continue to 2026, by which point all taxpayers will be covered by the mandate.

Mandate: B2G, B2B (partial and upcoming)
Model: Post Audit
Responsible Authority: Ministry for Territorial Policy and Civil Service via Secretary General for Digital Administration (SGAD); Ministry of Finance via General State Comptroller (IGAE); Ministry of Economy and Business via Secretary of State of Digital Progress
Platform(s): FACe, FACeB2B
Standard(s): Facturae – XML based national standard (used in association with an eSignature following the XAdES standard); EN 16931-European Standard on e-invoicing.
- An electronic signature is mandatory for invoices issued to public administrations (B2G transactions). For B2B transactions, it is not mandatory. To facilitate the monitoring process, a QR code must be added to B2B e-invoices.
Legal storage period: 6 years from invoice date.

Middle East & Africa

The Turkish Revenue Administration (GIB) announced changes regarding e-documents that came into force in 2020. The announcement expanded the scope of taxpayers required to switch to certain e-documents including e-invoice (e-Fatural), e-arşiv invoice (e-Arşiv), e-ledger (e-Defter) and e-waybill (e-İrsaliye). This new requirement is currently mandatory for certain industries based on both total revenues and sector.

e-invoice: Companies with at least 5M TRY turnover in 2018 or 2019 were mandated to switch to e-invoicing by July 1st, 2020 at the latest. Taxpayers exceeding this limit in 2020 or later have to switch to e-invoicing by July 1st of the following accounting year.

e-arşiv invoices: An invoice created electronically and delivered to the customer via email, SMS or as a printed document. Taxpayers required to switch to e-invoices have been obliged to implement e-arşiv invoices since Jan. 2020. The same regulation is applied to companies that issue invoices over 30,000 TRY to nontaxpayers in a single day and over 5,000 TRY to taxpayers. As of March 1st, 2022, all invoices for a value over 2,000 TRY must now also be issued as e-arşiv invoices.

e-ledger: (known as an e-book that allows accounting ledger accounts to be prepared and transmitted to the GIB electronically), taxpayers that are required to adopt e-invoices and companies with a year-end gross sales of more than 5M TRY must the use of e-ledger as soon as e-invoice usage has been initiated. Also, taxpayers that are subject to an independent audit have been madated to use an e-ledger since January 2020.

e-waybill: A document that is issued, sent and stored in an electronic environment. Middlemen or merchants trading fruits or vegetables have been mandated to use e-waybills since Jan. 2020. In July 2020 the e-waybill requirement was expanded to the following entities: companies with a 2018 year-end gross sales of 25M TRY and up; companies licensed by the Turkish Energy Market Regulatory Authority; motor vehicle manufacturers, importers and dealers; internet banner publishers and web advertisers; companies acting as middlemen in internet sales; iron and steel manufacturers; and companies that are registered to the Turkish Fertilizer Tracking System.

Mandate: B2B, B2C
Model: Clearance
Responsible Authority: The Turkish Revenue Administration (GIB)
Platform(s): TRA platform. Taxpayers must issue e-invoices via the TRA platform. The platform works as a hub, receiving all documents from issuers and sending them onto recipients via WebServices.
Standard(s): XML format; UBL-TR 1.2 TEMEL/TICARET E-FATURA; For export invoices the accepted format is UBL-TR 1.2 only
Legal storage period: 10 years

Asia & Australasia

China’s environment is unique in that the country has recently changed its tax structure from a Business Tax and VAT model to a simplified VAT model for all goods and services invoices.

China’s invoicing regulations involve the use of the Golden Tax System (GTS), which is the government’s scanning and clearing system used for tax reporting. The country requires Chinese businesses to send invoices through the GTS to comply with VAT laws. Because of the country’s changing tax structures, it has only recently allowed e-invoicing and e-invoicing use is still very limited and comes with many constraints. Several e-invoicing pilots have been launched around the country in the last few years, but e-invoicing is only permitted among a select group of businesses and for a specific type of invoice. For the most part, businesses are still required to issue paper invoices in order to comply with VAT regulations.

China has been pushing the digitization of general VAT invoices for years. New progress is being made as the Chinese State Tax Administration (STA) has provided a concrete plan allowing for electronic special VAT invoices (e-fapiaos). Certain taxpayers of 26 regions in China can now voluntarily issue e-fapiaos.

The electronic tax invoice will be represented in an OFD format, a Chinese-specific file format that requires a reader that is available from the Tax Office. The invoice must be archived in the format it was created in. The STA ran a pilot with a limited number of major taxpayers that ended in 2020. The Chinese government announced the launch of a new version of the e-Invoicing system Golden Tax System in 2022. For this purpose, it has launched a pilot project to receive invoices from Beijing, Shanghai, Inner Mongolia, Guangdong, Shandong, Zhejiang, Jiangsu, Sichuan, and other provinces and cities in China. And a second pilot program with selected companies for the issuance of invoices.

For the time being, the current Golden Tax System will coexist with the new one and paper invoices.

Mandate: B2B, B2G (partial)
Model: Clearance
Responsible Authority: Chinese State Tax Administration (STA)
Platform(s): Golden Tax System (GTS)
Standard(s): OFD
Legal storage period: 5 years

Mapping a new world of business: How to remain compliant in the age of mandatory e-invoicing

Need further information on any of the B2G e-invoicing mandates referenced on the map? Find a country overview with direct links to many of the platforms and governing authorities in our free whitepaper.

Get the white paper

e-Invoicing Requirements by Country

How to use the map

The Americas

Argentina–+

Bolivia–+

Brazil–+

Canada–+

Chile–+

Colombia–+

Costa Rica–+

Dominican Republic–+

Ecuador–+

El Salvador–+

Guatemala–+

Honduras–+

Mexico–+

Panama–+

Paraguay–+

Peru–+

Uruguay–+

United States of America–+

Europe

Albania–+

Austria–+

Belgium–+

Bulgaria–+

Croatia–+

Cyprus–+

Czechia–+

Denmark–+

Estonia–+

Finland–+

France–+

Germany–+

Greece–+

Hungary–+

Iceland–+

Ireland–+

Italy–+

Latvia–+

Liechtenstein–+

Lithuania–+

Luxembourg–+

Moldova–+

Montenegro–+

Malta–+

Netherlands–+

Norway–+

Poland–+

Portugal–+

Romania–+

Russia–+

Serbia–+

Slovakia–+

Slovenia–+

Spain–+

Sweden–+

Switzerland–+

United Kingdom–+

Middle East & Africa

Egypt–+

Ghana–+

Israel–+

Malawi–+

Saudi Arabia–+

South Africa–+

Tanzania–+

Türkiye / Turkey–+

Tunisia–+

Uganda–+

Asia & Australasia

Australia–+

China–+

Hong Kong–+

Japan–+

Kazakhstan–+

Kyrgyzstan–+

Malaysia–+

New Zealand–+

Philippines–+