If your company does business in Belgium, Poland, or Greece, you only have a matter of weeks to implement mandatory B2B electronic invoicing systems. For finance leaders overseeing transactions that cross country borders, the year 2026 represents the most significant wave of change in history. The window for preparing for digital tax and eInvoicing compliance requirements is rapidly closing across many countries.
Over 30 countries will implement or expand eInvoicing mandates between now and the end of 2026, affecting businesses of all sizes operating across every major region. Tax authorities worldwide are replacing traditional VAT reporting with real-time, transaction-level digital controls, and the pace of change is accelerating.
Here’s a look at the compliance deadlines hitting next.
Quick Reference: Approaching Deadlines by Priority Level
If you’re doing business in the countries listed below, pay attention to these compliance deadlines listed in order of priority by timeline.
Immediate Action Required (Q4 2025 – Q1 2026)
| Country | Mandate Start | Scope | Model & Platform | Who’s Affected First |
|---|---|---|---|---|
| Nigeria | Nov 1, 2025 | B2B/B2G | Clearance, FIRSMBS | Large taxpayers (NGN 5B+) |
| Belgium | Jan 1, 2026 | B2B | Post-Audit, Peppol | All businesses simultaneously |
| Poland | Feb 1, 2026 | B2B | Clearance, KSeF | Large taxpayers, then all others Apr 1 |
| Greece | Feb 2, 2026 | B2B | Clearance, myData | Enterprises >€1M revenue |
| Malaysia | Jan 1, 2026 | B2B/B2G/B2C | Clearance, MyInvois | Businesses >RM 1M turnover |
High Priority (2026)
| Country | Mandate Start | Scope | Model Type | Who’s Affected First |
|---|---|---|---|---|
| France | Sep 1, 2026 | B2B | Hybrid Y-Model | All must receive; large/mid must issue |
| Australia | Jul 1, 2026 | B2G | Post-Audit, Peppol | Government entities (30% target) |
| Singapore | Nov 1, 2025 | B2B/B2G | Post-Audit, Peppol | New GST registrants, then all voluntary |
| UAE | Jan 1, 2027 | B2B/B2G | Post-Audit, Peppol | Large enterprises first |
Medium Priority (2027-2028)
| Country | Mandate Start | Scope | Model Type | Who’s Affected First |
|---|---|---|---|---|
| Germany | Jan 1, 2027 | B2B | Post-Audit, EN16931 Format | Issuing for >€800K turnover (receiving already mandatory) |
| Slovakia | Jan 1, 2027 | B2B/B2G | Peppol | TBD |
| Ireland | Nov 2028 | B2B | Post-Audit, Peppol | Large enterprises first |
| Latvia | Jan 1, 2028 | B2B | TBD | Voluntary phase starts Mar 2026 |
eInvoicing Compliance: Your Questions Answered
What’s Happening? Governments are moving from periodic, summary-level tax reporting to real-time, invoice-level validation and control.
Who’s Affected? Any business engaged in B2B transactions in the countries listed in the above table, regardless of where your company is headquartered. For example, if you invoice customers in Belgium, you must comply with Belgian requirements. If you have suppliers in France, you must be able to receive French-compliant eInvoices.
How Do the Deadlines Work? Most mandates use phased rollouts based on company size or total revenue (turnover). Large enterprises often face earlier deadlines, but this “soft mandate” approach to implementation doesn’t mean small businesses can afford to ignore the new rules.
Instead, they should pay close attention!
Why Should I Pay Attention? While the mandate may only apply to the supplier side of the transaction, buyers must be prepared to receive and process compliant invoices from their large suppliers. A buyer’s ability to receive compliant invoices becomes immediately critical — regardless of when the eInvoicing deadlines actually hit their business. Receiving is mandatory even if you’re not issuing digital invoices yet. This creates a hidden urgency as explained in depth below.
What’s the Best Strategy for Invoicing Compliance? Companies that view this as merely a compliance exercise will struggle. Leading organizations are recognizing eInvoicing mandates as a catalyst for broader digital transformation, using compliance requirements to automate invoice generation and accounts receivable (AR) processes.
The Hidden Urgency: Whether You’re Affected or Not, You Might Already Be on the Hook
One of the most critical and often overlooked aspects of eInvoicing mandates is what we call the “soft mandate” effect. Germany provides the perfect illustration.
While German companies with a total revenue below €800,000 won’t be required to issue einvoices until January 1, 2028, they’ve been required to receive compliant eInvoices since January 1, 2025. This creates what some might describe as an unbalanced burden for small suppliers, who must comply with receiving standards years before they’re required to issue eInvoices themselves. A small German supplier cannot legally refuse to accept an EN16931-compliant eInvoice from a large customer who is required to send one.
You may not be sending eInvoices yet, but you must be ready to receive them.
4 Things CFOs Should Consider Now
- Buyers may not realize they need eInvoicing capabilities now, as mandates for receiving eInvoices are already in place in countries such as Germany.
- Cash flow disruption is a real risk if buyers can’t receive and process your invoices according to the new requirements
- The easier it is to do business with you, the better — early adoption makes you a better trading partner
- Start sooner rather than later – many finance leaders find that the preparation work needed to comply takes longer than they first anticipated
Don’t Let Your Country’s Rules Fool You
If any of your major trading partners are in the affected countries, your compliance timeline is dictated by their requirements, not your own country’s rules.
Billtrust is Here to Make Digital Invoicing Easy All Over the Globe
Billtrust has been at the forefront of global eInvoicing for more than two decades. We monitor shifting regulations and support clients with eInvoicing solutions purpose-built for compliance across many countries. Whether it’s determining which mandates apply to you or how to start building your compliance strategy, you’ll find trusted answers and insights in Billtrust’s resource library here:
- 2025 Global eInvoicing Compliance Guide
- Interactive map shows you the government mandates across the globe
- U.S. ePayments preparedness guide
A Deep Dive into Europe and the ViDA Directive
Europe remains the epicenter of global eInvoicing reform, with the EU’s VAT in the Digital Age (ViDA) directive serving as a catalyst for national mandates that are rolling out well ahead of the 2030 deadline for cross-border transactions.
Belgium: The Big Bang Approach
Belgium has chosen the most straightforward and challenging implementation strategy: universal compliance for all VAT-registered B2B transactions starting January 1, 2026, with no phased rollout.
Key Requirements
- All structured B2B eInvoices must use European standard formats
- Peppol Business Interoperability Specifications (BIS) in Universal Business Language (UBL) format is preferred
- Alternative formats allowed only by mutual agreement between trading partners
- Royal decree published July 2025 provides detailed specifications
- The decree also includes details on penalties. Non-compliance may result in a penalty of €1,500 for a first offense; € 3,000 for the second, and € 5,000 for all other subsequent offenses.
Strategic Consideration: Belgium’s big bang means no grace period. If you do business in Belgium, this should be your highest priority mandate. The lack of phasing also means support resources (consultants, service providers) may be constrained in Q4 2025.
- Model: Peppol network-based
- Action Required: Immediate assessment of Belgium exposure and implementation planning
Poland: The Centralized Model Relaunched
After technical delays, Poland’s mandatory eInvoicing system is now confirmed to launch February 1, 2026.
Timeline:
- February 1, 2026: Large taxpayers must use KSeF system
- April 1, 2026: All other businesses must comply
The KSeF System: Poland’s National e-Invoice System (Krajowy System e-Faktur – KSeF) is a centralized clearance model where all invoices must be validated by the tax authority platform before being considered legally valid. The system assigns a unique identification number to each validated invoice.
Peppol Integration: Poland is exploring Peppol as a complementary system to facilitate cross-border interoperability, though KSeF remains the primary domestic platform.
Critical Challenge: The two-month gap between large taxpayer and general mandate deadlines is extremely tight. Smaller businesses should not assume they have extra time: supply chain requirements may force earlier adoption.
- Model: Centralized clearance (KSeF) with Peppol for cross-border
- Action Required: Immediate integration planning for large taxpayers; all others should begin preparation now.
Greece: The Phased Revenue-Based Approach
Greece begins its mandatory B2B eInvoicing rollout in early 2026 with a revenue-based phasing strategy.
Timeline:
- February 2, 2026: Large enterprises (gross revenue >€1M in 2023) with transition period
- October 1, 2026: All other businesses, with transition period
Compliance Options:
- Certified Electronic Invoice Service Providers
- Free government applications (timologio and myDATAapp)
Scope: Taxpayers subject to Greek accounting rules for domestic B2B transactions or exports to non-EU countries.
- Model: Clearance via myData platform
- Action Required: Revenue assessment to determine phase; large enterprises need immediate action
France: The Hybrid Pioneer
France is implementing one of the most ambitious and complex eInvoicing reforms globally, characterized by a unique hybrid architecture and a phased timeline. The 2026 start for B2B mandatory eInvoice issuance and e-reporting has now been confirmed, with pilot projects and guidance expanding in late 2025 and early 2026.
The Phased Timeline
- September 1, 2026:
- All businesses must be capable of receiving eInvoices (regardless of size)
- Large and intermediate-sized companies must begin issuing eInvoices
- Large and mid-sized companies must submit e-reports for transactions not covered by eInvoicing (B2C, cross-border sales)
- September 1, 2027:
- Small and medium enterprises must begin issuing eInvoices and e-reports
What Makes France Different: The Y-model allows businesses to exchange invoices either directly through certified private platforms or via the government’s Portail Public de Facturation (PPF). In July 2025, France’s Ministry of Finance was designated as the national Peppol authority, confirming that Peppol will be integrated into the ecosystem. The Chorus platform will continue to function beyond September 2026 for the public sector.
Critical Insight: France’s September 2026 receiving requirement applies to all businesses, including the smallest companies. This is often missed in early assessments. If you have any French customers, you need receiving capability within 10 months.
- Model: Hybrid Y-Model (government platform + certified service providers)
- Action Required: Determine whether direct Peppol integration or service provider route is optimal for your business model
Germany: The Foundational Approach
Germany is taking a measured, three-phase approach that emphasizes format standardization over platform mandates.
Timeline
- January 1, 2025: All businesses must receive EN16931-compliant eInvoices (already in effect)
- January 1, 2027: Businesses with >€800K turnover must issue eInvoices
- January 1, 2028: All businesses must issue eInvoices
Recent Development: In July 2025, Germany’s Federal Ministry of Finance (BMF) issued updated guidance clarifying that storing structured, machine-readable data (XML) is sufficient. Visual copies are only needed if they contain additional tax-relevant information.
Why Germany Matters Beyond German Companies: Germany’s “receiving first” mandate has already created ripple effects across European supply chains. Any company with German customers should already have eInvoicing capability. The focus on format compliance (EN16931) rather than specific platforms provides flexibility but requires careful technical planning.
- Model: Format-focused (EN16931 standard), platform-agnostic
- Action Required: If not already compliant for receiving, immediate action required; for sending, begin planning now for 2027/2028
Ireland: The Long-Game ViDA Alignment
Ireland has announced a deliberate, long-term roadmap for mandatory eInvoicing and real-time VAT reporting that is explicitly designed to align with the EU’s ViDA directive.
Three-Phase Timeline
- November 2028: Large enterprises
- November 2029: Intra-EU transactions
- July 2030: Full ViDA compliance
Strategic Advantage: Ireland’s extended timeline provides businesses with substantial preparation time. However, finance leaders should recognize that trading partners in other EU countries will have earlier requirements, potentially forcing earlier Irish company adoption.
- Model: Peppol-based
- Action Required: Long-term planning; monitor trading partner mandates for acceleration triggers
eInvoicing Compliance: Other European Developments
The momentum for digital tax reform extends across the continent, with several other nations advancing their eInvoicing plans.
- Latvia: Originally scheduled for 2026, the B2B mandate has been postponed to January 1, 2028. Voluntary adoption begins March 2026.
- Netherlands: Four-phase implementation plan announced for ViDA requirements; detailed timeline pending.
- North Macedonia: Pilot phase starts January 1, 2026, with mandatory launch Q3 2026 for the e-Faktura system.
- Norway: Public consultation on proposed mandate requiring eInvoice issuance by January 2028 and receiving by January 2030, using Peppol framework.
- Portugal: B2G eInvoicing expected to be fully implemented by 2026, with broader B2B mandate to follow as part of ViDA alignment.
- Serbia: Fines for VAT reporting discrepancies in the SEF system suspended until December 31, 2025.
- Slovakia: Draft law proposes mandatory B2B/B2G eInvoicing from January 1, 2027, using a decentralized five-corner Peppol model with certified service providers.
- Sweden: Formal public inquiry initiated July 2025 on eInvoicing and digital reporting implementation; Swedish Tax Agency gathering business community feedback.
- United Kingdom: 2030 roadmap unveiled for digital tax and customs systems, with eInvoicing as key component.
Regional Deep Dive: The Americas
While Latin America pioneered the clearance model for eInvoicing over a decade ago, with countries like Brazil, Mexico, Chile, and Argentina operating mature mandatory systems, the current wave of global mandates shows relatively limited new activity in the region during this period. Most Latin American countries are now in optimization and expansion phases rather than initial rollout.
Dominican Republic: Represents one of the few Latin American countries currently in active rollout of new mandatory requirements, continuing its phased implementation using the classic clearance model. The deadline for large local and medium-sized taxpayers to comply was extended from May 15, 2025, to November 15, 2025. The final phase will bring micro and small businesses, as well as remaining state entities, into the mandate by May 15, 2026.
Canada has strict compliance regulations as it relates to recurring invoice payments. Learn how to simplify your compliance strategy here.
eInvoicing Compliance: A Deep Dive into Asia-Pacific
The Asia-Pacific region demonstrates remarkable diversity in eInvoicing approaches, from government-led clearance systems focused on tax control to Peppol-based networks designed to drive business efficiency.
Australia: The Public Sector Peppol Mandate
Australia is making eInvoicing mandatory for all Non-corporate Commonwealth Entities (NCEs) by 2026.
Timeline and Targets
- Receiving eInvoices has been mandatory since July 2022
- July 1, 2026: 30% of all invoices must be eInvoices
- December 2026: Target for full eInvoicing adoption
What’s Notable: This is a “push” mandate: government entities must receive and process eInvoices, creating market pull for suppliers to adopt Peppol. Any company selling to Australian government entities should prioritize Peppol capability.
- Model: Peppol network
- Scope: B2G (receiving focus)
- Action Required: Government suppliers should implement Peppol capability now to maintain competitive position
Malaysia: Expanding Scope and Lowering Thresholds
Malaysia is in the midst of a detailed, turnover-based rollout with significant changes taking effect in 2026.
2026 Deadlines
- January 1, 2026: Businesses with turnover >RM 1M must comply
- July 1, 2026: Businesses with turnover <RM 1M must comply
Critical January 2026 Change: Starting January 1, 2026, businesses must issue a separate eInvoice for each transaction exceeding MYR 10,000. Consolidated eInvoices will no longer be allowed for such transactions. This is a significant operational change that affects invoice generation processes, not just formatting.
- Model: Clearance via MyInvois platform
- Scope: B2B, B2G, and B2C
- Action Required: If operating in Malaysia, immediate assessment of transaction volumes and system capabilities for granular invoicing
Singapore: The GST-Linked Peppol Mandate
Singapore has adopted a unique approach by linking eInvoicing requirements directly to the Goods and Services Tax (GST) registration status.
Timeline
- November 1, 2025: Mandatory for newly incorporated companies (on/after May 1, 2025) that voluntarily register for GST
- April 2026: All voluntary GST registrants must comply
- Model: Peppol network
- Scope: B2B, B2G
- Action Required: GST registrants should begin Peppol implementation planning; others should monitor for mandate expansion
Other Asia-Pacific Developments
- Kazakhstan: Expanding mandatory B2B requirements from January 1, 2026, to include previously non-registered taxpayers including international couriers, importers, and legal/medical service providers. Operates a pre-clearance model.
- New Zealand: Agencies that send or receive more than 2,000 domestic trade invoices annually to have B2G eInvoice capabilities by January 1, 2026, while large suppliers are mandated to submit eInvoices from January 1, 2027.
- Pakistan: Implementing one of the world’s most rapid mandates with multi-stage rollout throughout H2 2025, culminating December 31, 2025. Categorized by company type and annual turnover.
Regional Deep Dive: Middle East & Africa
Countries across the Middle East and Africa are rapidly modernizing tax administrations, often bypassing intermediary steps to implement advanced, real-time compliance systems.
Nigeria: The Ambitious FIRSMBS Platform
Nigeria is advancing an ambitious eInvoicing mandate centered on its Federal Inland Revenue Service Merchant-Buyer Solution (FIRSMBS).
Timeline
- November 1, 2025: Large taxpayers (NGN 5 billion+ turnover)
- January 1, 2026: Medium and small enterprises
Implementation Note: The go-live date for large taxpayers was extended from earlier in 2025 to November 1, providing additional preparation time following the pilot phase.
- Model: Pre-clearance via FIRSMBS platform
- Scope: B2B, B2G
- Action Required: Large taxpayers need immediate action; SMEs should begin planning now as the window is tight
Saudi Arabia: The Maturing Multi-Wave Rollout
Saudi Arabia is a regional leader with a mature, ongoing implementation of eInvoicing requirements through successive waves.
Current and Near-Term Waves:
- Wave 22 (Oct 1 – Dec 31, 2025): Taxpayers with revenue exceeding SAR 1 million in 2022, 2023, or 2024
- Wave 23 (by March 31, 2026): Taxpayers whose revenue subject to VAT exceeded SAR 750,000 in the years 2022, 2023, or 2024.
- Wave 24 (by June 30, 2026): Taxpayers with revenue over SAR 375,000
The Wave System: ZATCA continues announcing successive integration waves based on annual turnover thresholds, creating a gradual but comprehensive rollout. Companies should monitor their revenue thresholds against announced wave criteria.
- Model: Clearance via FATOORA platform
- Scope: B2B, B2G
- Action Required: Check revenue against wave criteria; begin integration planning when your wave is announced (typically 6-9 months lead time)
United Arab Emirates (UAE): The ASP-Centric Model
The UAE has announced a unique implementation model that relies heavily on private sector service providers.
Timeline
- January 1, 2027: Large enterprises
- July 1, 2027: SMEs
- October 1, 2027: All in-scope government entities
The ASP Requirement: All businesses in scope must appoint an Accredited Service Provider (ASP) approved by the Ministry of Finance. ASPs manage invoice transmission between trading partners and report data to the Federal Tax Authority (FTA). This creates a regulated but decentralized ecosystem.
Strategic Consideration: Early ASP selection and relationship building will be critical. Expect ASP capacity constraints as deadlines approach.
- Model: Decentralized via accredited service providers
- Scope: B2B, B2G
- Action Required: Begin ASP evaluation and selection process in 2026 for 2027 compliance
Other MEA Developments
- Angola: Mandatory eInvoicing begins January 1, 2026, for large taxpayers and government suppliers, extending to all VAT-registered taxpayers by September 2026. Transitional phase runs October 1 – December 31, 2025. Requires AGT-certified software and real-time data transmission.
- Ivory Coast: Comprehensive B2B, B2C, B2G mandate fully implemented in December 2025 with phased deadlines by tax regime. Clearance model via Facture Normalisée Électronique (FNE) platform requiring pre-validation by tax authority (DGI).
- Kenya: While no formal B2B mandate is announced, the Kenya Revenue Authority’s rapid eTIMS system adoption (500,000+ taxpayers by September 2025) and the 2025 Finance Bill’s digital agenda strongly indicate mandatory eInvoicing is forthcoming.
- Madagascar: July 2025 mandate for all B2B and B2G transactions via centralized tax platform. Phased rollout: large companies within 6 months, mid-sized within 1 year, small/micro within 2 years of platform launch.
- Tunisia: Targeted mandate effective July 1, 2025, for specific sectors (B2B transactions involving pharmaceutical products, fuel, and all dealings with local authorities). eInvoices must be digitally signed and transmitted via Tunisia Trade Net platform.
- South Africa: Actively moving toward mandatory eInvoicing. Draft law introduced in 2025, final bill expected in 2026. SARS considering Continuous Transaction Controls (CTC) model with further consultations on technical standards.
If you need a personal consultation, don’t hesitate to reach out to one of our global invoicing experts.
