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Global VAT e-invoicing and digital reporting mandates

Latest announced and potential digital reporting, e-invoice and SAF-T mandates. For a comprehensive country-by-country review of digital and e-invoice reporting check out our global e-invoicing tracker.

Upcoming e-invoice mandates

Potential e-invoicing mandates

In-progress e-invoice launches

Country Date Comments (click for details)
Italy Jan 2024 Micro businesses join SdI
Greece Apr 2024 myDATA upgrades to live invoice submissions
Bolivia Apr 2024 4th wave of e-invoicing roll out
Romania Jan 2025 Final wave of SAF-T
China Jan 2023 Special e-fapiao VAT invoice being piloted with 2023 full implementation
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Paraguay Jul 2022 Phased e-invoicing launch
South Korea 2011 Near real-time invoice reporting

Standard Audit File for Tax SAF-T countries

Country (click for details) Date Scope
13 Ukraine Jan 2025 Phased 2025 to 2027 implementation
12 Bulgaria Jan 2025 Phased introduction over two years
11 Denmark Jan 2024 Phased implementation from 2024
10 Romania Jan 2022 Mandatory monthly filings initially large taxpayers (due Jan 2023)
9 EU OSS & IOSS Jul 2021 On-demand for sellers, marketplaces or Intermediaries
8 Norway 2020 Replaced VAT return 2022
7 Angola 2019 On-demand
6 Lithuania 2019 On-demand; residents and non-residents above €30,000 sales threshold
5 Poland 2016 Mandatory, monthly replaced VAT return Oct 2020
4 France 2014 On-demand
3 Luxembourg 2011 On-demand
2 Austria 2009 On-demand
1 Portugal 2009 Monthly for residents and non-residents (Jun 2022)


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