In Which Countries Is E-Invoicing Mandatory for B2B?

19.09.2022

Topic: E-Invoicing

Updated on June 3, 2025 

In the past, when discussing mandatory e-invoicing, the focus was primarily on public contracting authorities. Specifically, it was about complying with the requirements of EU Directive 2014/55/EU. This directive stated that all public authorities in the EU must be able to receive and process machine-readable e-invoices. Most public authorities in the EU implemented these requirements between 2018 and 2020, with April 2020 being the final deadline set by the directive. 

That EU Directive only applied to public contracting authorities and focused solely on the receipt of invoices. However, some countries went further: they not only enabled their suppliers to submit e-invoices but now also require them to do so. 

E-Invoicing Requirement Under a New Banner 

E-invoicing mandates are not limited to the public sector. Many countries – especially in South America – have relied for years on comprehensive mandatory e-invoicing (including B2B and B2C transactions) to combat VAT fraud. 

This trend is now reaching Europe. Italy was a pioneer, introducing a comprehensive e-invoicing mandate in early 2019 as part of a digital, real-time tax reporting system – also known as Continuous Transaction Control (CTC) – which has generated billions in additional tax revenue annually. (Learn more about the Italian model here: https://www.xsuite.com/en/blog/mandatory-e-invoicing-in-italy/

An increasing number of countries, particularly in Europe, are now following this example. Below is an overview of countries that have already introduced or are planning to introduce e-invoicing mandates for B2B transactions. (Note: This list may not be complete or reflect the most current information.) 
 

• Albania: E-invoices have been mandatory since 2021 and must be submitted centrally. 
• Argentina: Mandatory for businesses since 2019. 
• Belgium: E-invoicing becomes mandatory for B2B starting January 2026. 
• Brazil: Started e-invoicing in 2008; it is now fully mandatory. 
• Chile: Began implementation in 2003; mandatory for all businesses since 2018. 
• Colombia: E-invoicing is mandatory for all businesses. 
• Costa Rica: Made e-invoicing mandatory in 2018. 
• Croatia: Will introduce mandatory e-invoicing in early 2026. 
• Denmark: B2B e-invoicing requirement will be phased in starting January 2026. 
• European Union: Through the ViDA (VAT in the Digital Age) initiative, the EU has mandated e-invoicing for intra-European B2B transactions, including a central reporting system, by 2030. 
• France: Gradual implementation planned. Originally set for July 2024 (large companies), January 2025 (medium), and January 2026 (small). A law change in October 2023 updated the dates to September 2026 (large and medium) and September 2027 (small). 
• Germany: Companies must accept e-invoices starting January 2025. Sending becomes mandatory 24 months later, in January 2027. Small businesses (annual revenue < €800,000) have one extra year for compliance. A reporting system is planned but not yet confirmed. 
• Hungary: E-invoicing itself is not mandatory, but all invoices must be electronically reported to the tax office within 24 hours. 
• India: Began phased introduction in 2020. Initially for large companies, gradually lowered the revenue threshold. Micro businesses are still exempt. 
• Indonesia: Mandatory for all businesses since 2015/2016. 
• Italy: A European pioneer; introduced full e-invoicing for all businesses in early 2019. 
• Kazakhstan: Mandatory since 2019. 
• Mexico: Introduced the CFDI system in 2004, mandatory since 2014. 
• Peru: Phased implementation of e-invoicing from 2017 to 2022. 
• Poland: Since early 2022, companies can voluntarily use the national system. Mandatory for large companies from February 2026, for all companies from April 2026. 
• Romania: B2B e-invoicing mandatory since January 2024. First 6 months: invoices must be reported within 5 days; afterward, real-time reporting is required. 
• Serbia: B2B e-invoicing mandatory since January 2023. 
• Slovakia: Mandatory for public contracting since early 2023; expected to extend to B2B in 2026. 
• Spain: A draft law for B2B e-invoicing was presented in February 2022. Currently, January 2026 is the target start date; final decision pending. 
• South Korea: Real-time tax reporting via e-invoicing has been mandatory for large companies since 2011. Thresholds were lowered in 2022 and 2023. 
• Vietnam: E-invoicing is mandatory for all transactions since July 2022.