ETTN portal extending to all live reporting of electronic invoices
The State Tax Service of the Central Asian state of Kyrgyzstan has confirmed that all businesses will have to adopt the Electronic Invoice Note system (ETTN) from 1 January 2023. It has already been in place for the oil sector since May 2022.
Sales invoices must be registered with ETTN, and issued to customers as e-invoicing.
The adoption of Continuous Transaction Controls CTC on electronic invoices follows a global trend. Many of the other former Soviet Republics, including Kazakhstan, have already imposed e-invoicing. Follow our global e-invoicing tracker for more examples.
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 |
