Skip links

Live VAT / GST digital reporting & e-invoicing global tracker

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.

Get our free VAT newsletter for e-invoicing updates.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jul 2024 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Croatia 2025 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2025 B2B mandatory e-invoicing proposals
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Netherlands - Unlikely to adopt domestic reforms
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

Asia Pacific e-invoicing

Middle East & Africa e-invoicing

Central and South America 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

Newsletter

Get our latest news right in your mailbox