Tax authorities are digitalising VAT / GST reporting via live transaction reporting & e-invoicing. Below is our live global tracker.
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Europe e-invoicing and live reporting
Asia Pacific e-invoicing
Country | Date | Comments (click for details) |
Australia | TBC | PEPPOL-based e-invoicing with no govt intervention B2B |
China | Nov 2023 | Special e-fapiao VAT invoice being piloted with 2023 full implementation |
India | Oct 2020 | B2B pre-clearance with separate B2C; completed Apr 2021 |
Indonesia | Jul 2015 | e-Factur Pajak electronic invoicing |
Japan | Oct 2023 | Tax qualified invoices |
Kazakhstan | Jan 2017 | e-invoicing IS ESF |
Kyrgyzstan | May 2023 | Mandatory e-invoicing for goods |
Malaysia | Aug 2024 | e-invoicing pre-clearance |
Mauritius | Jan 2024 | Electronic fiscal cash registers |
New Zealand | Mar 2022 | B2G PEPPOL-based e-invoicing |
Pakistan | Pending | E-invoicing and fiscal registers |
Philippines | Jan 2024 | 2022 pilot of e-invoices; to follow South Korea model |
Singapore | Nov 2025 | Phased B2B e-invoicing mandate |
South Korea | 2011 | Near real-time invoice reporting |
Taiwan | 2017 | Electronic GUI invoices; non-residents since 2020 |
Thailand | 2018 | E-invoice reporting where adopted |
Vietnam | Nov 2021 | Pre-clearance B2B verification code e-invoice |
Middle East & Africa e-invoicing
Central and South America e-invoicing
Country | Date | Comments (click for details) |
Argentina | 2003 | e-Factura Electronic Authorization Code system |
Bolivia | Dec 2021 | SFE Pre-clearance model |
Brazil | 2005 | Nota Fiscal Electronic NF-e |
Chile | 2001 | DTE tax invoice |
Colombia | Nov 2020 | e-invoice CUFE |
Costa Rica | 2018 | Pre-clearance |
Dominican Republic | 2024 | Mandatory e-invoicing phased introduction |
Ecuador | 2014 | SFEP VAT e-invoicing |
El Salvador | TBC | Pre-clearance e-invoicing law passed |
Guatemala | 2019 | e-invoice FEL |
Mexico | 2011 | Pre-clearance e-invoice CFDI |
Panama | 2021 | SFEP VAT e-invoicing with third-party agent required |
Paraguay | 2022 | Marangatú, a pre-clearance e-invoice system started 1 Jan 2022 |
Peru | 2010 | Pre-clearance invoice; requirement for approved e-invoice agent |
Uruguay | 2019 | CFE pre-clearnance e-invoicing |
North America e-invoicing
Date | Comments (click for details) | |
Canada | 2018 | Voluntary UBL-based regime |
Mexico | 2011 | Pre-clearance e-invoice CFDI |
United States | - | Industry network established |