Tax authorities around the world are digitising VAT / GST reporting through live transaction reporting and e-invoicing regimes. Below is VAT Calc’s global tracker of implemented and planned real-time invoice reporting. You can review separately the rollout out of the OECD’s Standard Audit File for Tax SAF-T in Europe beyond.
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Europe e-invoicing and live reporting
Asia Pacific e-invoicing
Country | Date | Comments (click for details) |
Australia | Jul 2023 | PEPPOL-based e-invoicing with no govt intervention B2B |
China | Jan 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 | Jan 2023 | Mandatory e-invoicing for goods |
Malaysia | 2024 | e-invoicing pre-clearance |
Mauritius | 2023 | e-invoicing System with digital transaction reporting |
New Zealand | Mar 2022 | B2G PEPPOL-based e-invoicing |
Philippines | Jul 2022 | 2022 pilot of e-invoices; to follow South Korea model |
Singapore | TBC | Mandatory B2G e-invoicing on InvoiceNow |
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 | 2023 | Mandatory e-invoicing phased introduction |
Ecuador | 2014 | SFEP VAT e-invoicing |
El Salvador | 2022 | 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 | 2023 | Federal pilot continues into 2023 |