| Afghanistan |
No mandate |
No mandate |
Afghanistan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Bahrain |
Proposed / consultation |
TBC |
The National Bureau for Revenue has signalled e-invoicing plans; no binding framework or dates published yet. |
| Egypt |
Mandate live |
B2B live since 2020–23 |
Mandatory B2B e-invoicing rolled out 2020–2023 for all registered businesses; e-receipts for B2C followed. Tax deductions require ETA-cleared invoices. |
| Iran |
Mandate live |
Moadian terminals |
Under the Store Terminals and Taxpayers System law, invoices must be issued through the Moadian tax system — a broad CTC regime. |
| Iraq |
Proposed / consultation |
Under study |
Electronic invoicing is under study within tax modernisation efforts; no framework published. |
| Jordan |
Mandate live |
Mandatory Apr 2025 |
The JoFotara national billing system became mandatory in 2025; invoices without a JoFotara QR are not accepted as tax-deductible. |
| Kuwait |
Proposed / consultation |
TBC |
Tax reform (including VAT/excise expansion) under discussion; e-invoicing anticipated alongside but not yet legislated. |
| Lebanon |
Proposed / consultation |
Under study |
Fiscal digitalisation including e-invoicing has been discussed as part of reform programmes; nothing legislated. |
| Oman |
Announced — dated |
Phased from late 2026–2027 |
The Fawtara programme has been announced with a phased rollout expected from late 2026 into 2027, starting with large taxpayers. Specifications in development. |
| Qatar |
Proposed / consultation |
TBC |
E-invoicing under study as part of tax digitalisation; expected to follow GCC peers. No published mandate. |
| Saudi Arabia |
Mandate live |
Phase 2 waves since Jan 2023 |
Fatoora is fully operational. Phase 1 (generation) has applied to all resident VAT taxpayers since December 2021; Phase 2 (integration with ZATCA) has rolled out in revenue-based waves since January 2023, now reaching small businesses. |
| Syria |
No mandate |
No mandate |
Syria has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| United Arab Emirates |
Rollout underway |
Waves: 1 Jan 2027 / 1 Jul 2027 |
Pilot phase opened July 2026. B2B and B2G e-invoicing via accredited service providers becomes mandatory for large businesses on 1 January 2027 and for all other VAT-registered businesses on 1 July 2027. |
| Yemen |
No mandate |
No mandate |
Yemen has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Albania |
Mandate live |
Since 2021 |
Universal fiscalisation covers B2B, B2G and B2C — invoices are cleared in real time through the central platform. |
| Andorra |
No mandate |
No mandate |
Andorra has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Armenia |
Mandate live |
Universal |
Electronic tax invoicing through the state system is mandatory. |
| Austria |
Voluntary / partial |
B2G live; no B2B mandate |
Federal B2G e-invoicing has been mandatory since 2014; domestic B2B remains voluntary pending ViDA. |
| Azerbaijan |
Mandate live |
Universal |
Electronic tax invoices via the state portal are mandatory for VAT-registered businesses. |
| Belarus |
Mandate live |
Since 2016 (VAT) |
Electronic VAT invoices through the national portal are mandatory for VAT payers. |
| Belgium |
Mandate live |
Since 1 Jan 2026 |
Structured B2B e-invoicing via Peppol became mandatory for all VAT-registered businesses on 1 January 2026 — a "big bang" with a short tolerance window. Near-real-time e-reporting follows in 2028. |
| Bosnia & Herzegovina |
Proposed / consultation |
Under preparation |
E-invoicing and real-time reporting initiatives are under preparation at entity level; no binding countrywide mandate yet. |
| Bulgaria |
Proposed / consultation |
SAF-T from 2026 |
Bulgaria is introducing phased SAF-T reporting from 2026; e-invoicing mandates remain at the discussion stage. |
| Croatia |
Mandate live |
Since 1 Jan 2026 |
B2B structured e-invoicing plus end-to-end fiscalisation reporting became mandatory 1 January 2026 under Fiskalizacija 2.0. |
| Cyprus |
No mandate |
No mandate |
Cyprus has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Czechia |
Proposed / consultation |
Under discussion |
E-invoicing and digital reporting are under policy discussion aligned to ViDA; the earlier EET fiscalisation regime was abolished. |
| Denmark |
Voluntary / partial |
Digital bookkeeping live |
B2G e-invoicing is long mandatory and the Bookkeeping Act requires digital systems capable of e-invoice exchange — a de facto soft mandate without a formal B2B one. |
| Estonia |
Announced — dated |
Buyer’s right since Jul 2025 |
Since July 2025 any business buyer may demand structured e-invoices; a broader mandate is under preparation. |
| Finland |
Voluntary / partial |
Buyer’s right since 2020 |
Business buyers may demand EN 16931 e-invoices; adoption is very high but there is no general issuance mandate. |
| France |
Rollout underway |
From 1 Sep 2026 |
From 1 September 2026 all French businesses must be able to receive e-invoices; large and mid-size companies must also issue. SMEs issue from September 2027. Certified PDP platforms handle exchange and e-reporting; a live pilot ran February–August 2026. |
| Georgia |
Mandate live |
RS.ge universal |
Tax invoices are issued electronically through the RS.ge portal — effectively universal e-invoicing for VAT payers. |
| Germany |
Rollout underway |
Receive live; issue 2027/2028 |
Since January 2025 every German business must be able to receive EN 16931 structured e-invoices. Issuance becomes mandatory on 1 January 2027 for businesses with prior-year turnover above €800k, and on 1 January 2028 for all. |
| Greece |
Rollout underway |
Large companies 2026 |
Universal myDATA digital reporting is live; mandatory e-invoicing through accredited providers is phasing in from 2026, starting with large companies. |
| Hungary |
Mandate live |
RTIR since 2018/2021 |
Not a structured-exchange mandate but universal real-time invoice data reporting to NAV — economically equivalent CTC coverage of B2B and B2C. |
| Iceland |
Voluntary / partial |
B2G live |
Public-sector e-invoicing is standard; no B2B mandate. |
| Ireland |
Announced — dated |
Phased from Nov 2028 |
Revenue has announced a phased approach: large domestic B2B e-invoicing from November 2028, aligning with ViDA by 2030. |
| Italy |
Mandate live |
Since 2019 |
Europe’s pioneer: virtually all domestic B2B and B2C invoices must transit the SdI platform in FatturaPA format. The most mature clearance regime in the EU. |
| Latvia |
Mandate live |
B2B from Jan 2026 |
Structured e-invoicing became mandatory for B2G in 2025 and extends to domestic B2B from 2026, with invoice data reporting to the tax authority. |
| Liechtenstein |
No mandate |
No mandate |
Liechtenstein has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Lithuania |
Voluntary / partial |
B2G live (SABIS) |
B2G e-invoicing is mandatory via SABIS and i.SAF invoice-data reporting is universal; B2B structured e-invoicing is voluntary. |
| Luxembourg |
Voluntary / partial |
B2G phased 2023 |
B2G e-invoicing became mandatory in phases through 2023; no domestic B2B mandate ahead of ViDA. |
| Malta |
No mandate |
No mandate |
Malta has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Moldova |
Voluntary / partial |
e-Factura partial |
The state e-Factura platform is mandatory for public procurement and specific taxpayer groups; broader B2B use is voluntary. |
| Monaco |
No mandate |
No mandate |
Monaco has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Montenegro |
Mandate live |
Since 2021 |
Electronic fiscalisation of invoices is mandatory across the economy. |
| Netherlands |
Voluntary / partial |
No B2B mandate |
Strong Peppol adoption and B2G e-invoicing, but no domestic B2B mandate announced; ViDA will bring intra-EU obligations by 2030. |
| North Macedonia |
Proposed / consultation |
e-Faktura planned |
A national e-invoicing project (e-Faktura) has been announced with phased implementation planned; specifications pending. |
| Norway |
Announced — dated |
Proposed from 2027 |
Government proposals target mandatory B2B e-invoicing from around 2027, building on universal EHF/Peppol infrastructure. |
| Poland |
Mandate live |
Feb/Apr 2026; micro Jan 2027 |
KSeF became mandatory on 1 February 2026 for large taxpayers (> PLN 200M) and on 1 April 2026 for other VAT-registered businesses; micro-entrepreneurs follow January 2027. Invoices must be accepted by the platform to be valid; penalties are suspended until 2027. |
| Portugal |
Voluntary / partial |
B2G live; B2B not mandated |
B2G e-invoicing is mandatory and invoices carry ATCUD codes with certified software, but domestic B2B structured e-invoicing remains voluntary. |
| Romania |
Mandate live |
B2B since Jul 2024 |
All domestic B2B invoices flow through RO e-Factura; B2C reporting added subsequently. Strict deadlines and fines for late submission. |
| Russia |
Voluntary / partial |
EDI widespread; traceability mandatory |
E-invoicing via accredited EDI operators is voluntary except for traceable goods, where it is mandatory; adoption is high. |
| San Marino |
No mandate |
No mandate |
San Marino has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Serbia |
Mandate live |
Since 2023 |
Mandatory B2B and B2G exchange through the national SEF platform since 2023. |
| Slovakia |
Announced — dated |
Planned 2027 |
A domestic B2B e-invoicing and reporting mandate is planned for 2027, aligned with ViDA. |
| Slovenia |
Proposed / consultation |
Draft ~2027 |
Draft legislation for mandatory B2B e-invoicing (with reporting) has been under discussion targeting ~2027. |
| Spain |
Announced — dated |
B2B mandate pending; Verifactu 2026 |
The Crea y Crece B2B e-invoicing mandate awaits final regulations (expected phased start ~2027); separately, Verifactu certified-billing-software rules apply from 2026. |
| Sweden |
Voluntary / partial |
B2G live |
B2G Peppol invoicing is mandatory; a B2B mandate is under study but not legislated. |
| Switzerland |
Voluntary / partial |
B2G > CHF 5k |
Suppliers to the federal administration must invoice electronically above CHF 5,000; no B2B mandate and none announced. |
| Türkiye |
Mandate live |
Threshold-based, broad |
e-Fatura and e-Arşiv cover most of the economy through descending turnover thresholds and sector rules — one of the oldest CTC regimes (since 2014). |
| Ukraine |
Mandate live |
ERPN universal (VAT) |
VAT invoices must be registered in the Unified Register (ERPN) to grant input VAT credit — a long-standing CTC regime; SAF-T applies to large taxpayers. |
| United Kingdom |
Proposed / consultation |
Consultation concluded 2025 |
HMRC consulted on promoting or mandating e-invoicing during 2025; policy direction awaited. Making Tax Digital continues separately. |
| Australia |
Voluntary / partial |
B2G push; BER consulted |
Peppol e-invoicing is mandated across federal agencies and promoted for B2B; business mandates have been consulted but not legislated. |
| Bangladesh |
Rollout underway |
EFD rollout |
Electronic Fiscal Devices are being rolled out across VAT-registered retailers and services in phases. |
| Bhutan |
No mandate |
No mandate |
Bhutan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Brunei |
No mandate |
No mandate |
Brunei has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Cambodia |
Announced — dated |
B2G first, phased |
The national e-invoicing platform launched with voluntary onboarding and B2G-first phases announced toward broader adoption. |
| China |
Rollout underway |
Nationwide rollout |
The fully digitalised e-fapiao has expanded nationwide, progressively replacing paper and earlier electronic fapiao across taxpayer groups. |
| Fiji |
Mandate live |
VMS fiscalisation |
The VAT Monitoring System requires fiscalised electronic invoicing for covered taxpayers. |
| Hong Kong |
No mandate |
No mandate |
Hong Kong has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| India |
Mandate live |
B2B > ₹5 crore |
B2B e-invoicing through Invoice Registration Portals is mandatory above ₹5 crore turnover; IRN and QR code are required for validity. |
| Indonesia |
Mandate live |
e-Faktur universal |
VAT invoices must be issued through the e-Faktur system (now within Coretax); non-cleared invoices are invalid for VAT. |
| Japan |
Voluntary / partial |
Qualified Invoice System 2023 |
The Qualified Invoice System changed content requirements; structured e-invoicing via Peppol JP PINT is promoted but voluntary. |
| Kazakhstan |
Mandate live |
ESF universal |
Electronic VAT invoices through the national ESF system are mandatory economy-wide. |
| Kiribati |
No mandate |
No mandate |
Kiribati has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Kyrgyzstan |
Mandate live |
Phased to 2023–24 |
Electronic invoicing became mandatory in phases and now covers the broad taxpayer base. |
| Laos |
No mandate |
No mandate |
Laos has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Macao |
No mandate |
No mandate |
Macao has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Malaysia |
Rollout underway |
Waves Aug 2024 → 2026 |
MyInvois clearance is rolling out in revenue-based waves since August 2024, reaching smaller businesses through 2025–2026 (micro-businesses exempted below RM500k). |
| Maldives |
Proposed / consultation |
Under study |
Tax administration digitalisation is progressing; e-invoicing remains at study stage. |
| Marshall Islands |
No mandate |
No mandate |
Marshall Islands has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Micronesia |
No mandate |
No mandate |
Micronesia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Mongolia |
Mandate live |
e-Barimt universal |
The e-Barimt system requires electronic receipts/invoices reported to the tax authority economy-wide. |
| Myanmar |
No mandate |
No mandate |
Myanmar has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Nauru |
No mandate |
No mandate |
Nauru has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Nepal |
Rollout underway |
CBMS for larger taxpayers |
Approved billing software with real-time CBMS reporting is required for larger taxpayers, expanding by threshold. |
| New Zealand |
Voluntary / partial |
Agencies receive from 2026 |
Large government agencies must be able to receive (and pay quickly) e-invoices; B2B remains voluntary. |
| North Korea |
No mandate |
No mandate |
North Korea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Pakistan |
Rollout underway |
Integration waves 2025–26 |
Digital invoicing integration with FBR is being extended from large taxpayers to broader segments in phases. |
| Palau |
No mandate |
No mandate |
Palau has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Papua New Guinea |
Proposed / consultation |
Under study |
E-invoicing is under consideration within GST modernisation plans. |
| Philippines |
Rollout underway |
EIS expansion |
The Electronic Invoicing/Receipting System covers large taxpayers and exporters and is expanding in phases under the CREATE MORE reforms. |
| Samoa |
No mandate |
No mandate |
Samoa has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Singapore |
Rollout underway |
GST InvoiceNow from Nov 2025 |
InvoiceNow GST transmission is phasing in: voluntary from May 2025, required for newly incorporated voluntary GST registrants from November 2025 and all new voluntary registrants from April 2026. |
| Solomon Islands |
No mandate |
No mandate |
Solomon Islands has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| South Korea |
Mandate live |
Since 2011 |
Electronic tax invoices with near-real-time transmission to the NTS have been mandatory for corporates and most individuals for over a decade. |
| Sri Lanka |
Proposed / consultation |
Under study |
E-invoicing is under study within revenue-administration modernisation; no mandate legislated. |
| Taiwan |
Mandate live |
eGUI universal |
Electronic Government Uniform Invoices are the standard for B2B and B2C, transmitted to the MOF platform. |
| Tajikistan |
Mandate live |
VAT e-invoices |
Electronic VAT invoicing through the state system is required for VAT payers. |
| Thailand |
Voluntary / partial |
e-Tax invoice voluntary |
e-Tax invoicing remains voluntary with incentives; adoption is growing ahead of any mandate. |
| Timor-Leste |
No mandate |
No mandate |
Timor-Leste has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Tonga |
No mandate |
No mandate |
Tonga has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Turkmenistan |
No mandate |
No mandate |
Turkmenistan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Tuvalu |
No mandate |
No mandate |
Tuvalu has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Uzbekistan |
Mandate live |
Since 2020 |
Electronic invoices via authorised operators are mandatory for businesses. |
| Vanuatu |
No mandate |
No mandate |
Vanuatu has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Vietnam |
Mandate live |
Since Jul 2022 |
Universal e-invoicing since mid-2022, with tax-authority codes for most taxpayers and direct-transmission schemes for others. |
| Antigua & Barbuda |
No mandate |
No mandate |
Antigua & Barbuda has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Argentina |
Mandate live |
Universal |
Electronic invoicing with CAE authorisation codes is mandatory for virtually all taxpayers. |
| Bahamas |
No mandate |
No mandate |
Bahamas has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Barbados |
No mandate |
No mandate |
Barbados has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Belize |
No mandate |
No mandate |
Belize has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Bolivia |
Rollout underway |
SIAT waves |
The SIAT online-invoicing regime continues expanding through taxpayer groups. |
| Brazil |
Mandate live |
NF-e universal; reform 2026 |
The NF-e clearance regime is universal and mature. The 2026 CBS/IBS consumption-tax reform is driving major layout changes (pilot live) — effectively a re-implementation for many businesses. |
| Canada |
No mandate |
No mandate |
No mandate; CRA has studied e-invoicing and Peppol adoption remains voluntary. |
| Chile |
Mandate live |
Universal since 2018 |
The pioneer of e-invoicing (2003); DTEs are mandatory for all taxpayers. |
| Colombia |
Mandate live |
Universal |
Validation-prior-to-issue e-invoicing is universal, extended to payroll and equivalent documents. |
| Costa Rica |
Mandate live |
v4.4 live |
Electronic receipts are universal; version 4.4 introduced updated technical requirements. |
| Cuba |
No mandate |
No mandate |
Cuba has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Dominica |
No mandate |
No mandate |
Dominica has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Dominican Republic |
Rollout underway |
e-CF waves to May 2026 |
Electronic fiscal receipts (e-CF) became mandatory in waves 2024–2026, closing with smaller taxpayers in May 2026. |
| Ecuador |
Mandate live |
Universal |
Electronic receipts are mandatory economy-wide. |
| El Salvador |
Mandate live |
DTE universal 2024–25 |
DTE electronic tax documents completed their rollout across taxpayer groups. |
| Grenada |
No mandate |
No mandate |
Grenada has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Guatemala |
Mandate live |
FEL universal |
The FEL online invoicing regime is mandatory for all taxpayers. |
| Guyana |
Proposed / consultation |
Under study |
E-invoicing is under study within VAT administration modernisation. |
| Haiti |
No mandate |
No mandate |
Haiti has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Honduras |
Voluntary / partial |
Fiscal regime; e-invoicing partial |
The fiscal document regime allows electronic invoicing under authorisation; a universal mandate has not been completed. |
| Jamaica |
Proposed / consultation |
Fiscalisation planned |
Tax administration has advanced plans for electronic fiscal solutions; no binding mandate yet. |
| Mexico |
Mandate live |
CFDI 4.0 universal |
CFDI covers effectively all invoicing, with certified providers (PACs) stamping documents — among the most comprehensive regimes globally. |
| Nicaragua |
Rollout underway |
FEL rollout |
Electronic invoicing (Factura Electrónica) is being implemented in phases from larger taxpayers. |
| Panama |
Mandate live |
SFEP broad |
The SFEP electronic invoicing system covers the broad taxpayer base, replacing fiscal printers. |
| Paraguay |
Rollout underway |
e-Kuatia waves to 2026 |
SIFEN/e-Kuatia is rolling out in mandatory waves reaching the broader taxpayer base through 2026. |
| Peru |
Mandate live |
Universal |
CPE electronic receipts are mandatory across taxpayer segments via SUNAT or authorised OSEs. |
| St. Kitts & Nevis |
No mandate |
No mandate |
St. Kitts & Nevis has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| St. Lucia |
No mandate |
No mandate |
St. Lucia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| St. Vincent & the Grenadines |
No mandate |
No mandate |
St. Vincent & the Grenadines has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Suriname |
No mandate |
No mandate |
Suriname has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Trinidad & Tobago |
Proposed / consultation |
Under study |
Electronic invoicing remains at the exploratory stage. |
| United States |
No mandate |
No mandate |
No federal e-invoicing mandate exists (no VAT). The Digital Business Networks Alliance operates a voluntary market exchange framework. |
| Uruguay |
Mandate live |
CFE universal |
CFE e-invoicing is mandatory for essentially all VAT taxpayers. |
| Venezuela |
Mandate live |
Digital fiscal invoicing |
Fiscalised (machine or digital) invoicing is mandatory; SENIAT authorises digital issuance regimes. |
| Algeria |
Proposed / consultation |
Finance-law signals |
Successive finance laws signal a move toward electronic invoicing; implementing framework awaited. |
| Angola |
Announced — dated |
Legal framework adopted |
Angola adopted a legal framework for electronic invoicing with phased obligations building on certified billing software and SAF-T reporting. |
| Benin |
Mandate live |
MECeF universal |
Certified electronic invoicing machines (MECeF) are mandatory for VAT-registered businesses. |
| Botswana |
Proposed / consultation |
e-Billing planned |
BURS has announced plans for an electronic VAT billing solution; procurement and rollout in preparation. |
| Burkina Faso |
Announced — dated |
Normalised e-invoice |
A normalised electronic invoice regime has been legislated with phased application. |
| Burundi |
Mandate live |
OBR e-invoicing |
Electronic invoicing through the OBR system is mandatory for VAT taxpayers. |
| Cameroon |
Announced — dated |
Finance-law basis |
The finance law provides for electronic invoicing with implementation phases being defined. |
| Cape Verde |
Mandate live |
DFE universal |
Electronic fiscal documents (DFE) are mandatory — one of Africa’s most complete clearance regimes. |
| Central African Republic |
No mandate |
No mandate |
Central African Republic has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Chad |
No mandate |
No mandate |
Chad has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Comoros |
No mandate |
No mandate |
Comoros has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Côte d’Ivoire |
Rollout underway |
FNE from 2025 |
The normalised electronic invoice (FNE) is being rolled out in phases from 2025 across taxpayer segments. |
| Djibouti |
No mandate |
No mandate |
Djibouti has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| DR Congo |
Rollout underway |
Fiscal devices rollout |
Electronic fiscal devices are being deployed in phases for VAT invoicing. |
| Equatorial Guinea |
No mandate |
No mandate |
Equatorial Guinea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Eritrea |
No mandate |
No mandate |
Eritrea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Eswatini |
No mandate |
No mandate |
Eswatini has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Ethiopia |
Proposed / consultation |
Under preparation |
Tax digitalisation is advancing (fiscal receipt devices exist); a comprehensive e-invoicing framework is under preparation. |
| Gabon |
Proposed / consultation |
Under study |
E-invoicing plans have been signalled within digitalisation reforms. |
| Gambia |
No mandate |
No mandate |
Gambia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Ghana |
Rollout underway |
E-VAT waves |
The E-VAT invoicing system is rolling out in phases from large taxpayers toward full coverage. |
| Guinea |
No mandate |
No mandate |
Guinea has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Guinea-Bissau |
No mandate |
No mandate |
Guinea-Bissau has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Kenya |
Mandate live |
eTIMS universal |
eTIMS electronic invoicing is required for expense deductibility, extending coverage across the economy including non-VAT taxpayers. |
| Lesotho |
No mandate |
No mandate |
Lesotho has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Liberia |
No mandate |
No mandate |
Liberia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Libya |
No mandate |
No mandate |
Libya has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Madagascar |
Announced — dated |
Legal basis adopted |
Legislation provides for electronic invoicing with a phased rollout being specified. |
| Malawi |
Mandate live |
EFD universal |
Electronic fiscal devices are mandatory for VAT-registered taxpayers. |
| Mali |
Proposed / consultation |
Under study |
Electronic invoicing is under consideration within revenue-mobilisation reforms. |
| Mauritania |
No mandate |
No mandate |
Mauritania has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Mauritius |
Rollout underway |
Waves from 2023 |
MRA e-invoicing with fiscalised transmission is rolling out in turnover-based waves from large taxpayers downward. |
| Morocco |
Announced — dated |
CTC from 2026 |
A national e-invoicing framework has been announced with rollout beginning 2026, starting with larger taxpayers. |
| Mozambique |
Proposed / consultation |
Under preparation |
Certified invoicing software requirements exist; a broader e-invoicing framework is in preparation. |
| Namibia |
Proposed / consultation |
Under study |
NamRA has signalled e-invoicing within its modernisation agenda; no dates set. |
| Niger |
Mandate live |
SECeF certified invoices |
Certified electronic invoicing (SECeF) is mandatory for in-scope taxpayers. |
| Nigeria |
Rollout underway |
Large taxpayers from 2025 |
The FIRS Merchant-Buyer e-invoicing solution went live for large taxpayers in 2025 and is expanding. |
| Republic of the Congo |
No mandate |
No mandate |
Republic of the Congo has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Rwanda |
Mandate live |
EBM universal |
Electronic Billing Machines/software are mandatory for VAT-registered businesses. |
| São Tomé & Príncipe |
No mandate |
No mandate |
São Tomé & Príncipe has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Senegal |
Announced — dated |
Finance law 2025 |
The finance law introduced mandatory electronic invoicing with implementation phases being defined. |
| Seychelles |
No mandate |
No mandate |
Seychelles has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Sierra Leone |
No mandate |
No mandate |
Sierra Leone has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Somalia |
No mandate |
No mandate |
Somalia has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| South Africa |
Proposed / consultation |
Under consultation |
SARS has signalled VAT modernisation including e-invoicing/real-time reporting; discussion documents published, no dates legislated. |
| South Sudan |
No mandate |
No mandate |
South Sudan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Sudan |
No mandate |
No mandate |
Sudan has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Tanzania |
Mandate live |
VFD universal |
Virtual fiscal device receipts are mandatory for VAT-registered taxpayers. |
| Togo |
Announced — dated |
Certified e-invoicing |
Togo has legislated for certified electronic invoicing with phased application. |
| Tunisia |
Mandate live |
Large taxpayers |
E-invoicing via the El Fatoora platform is mandatory for large taxpayers and B2G. |
| Uganda |
Mandate live |
EFRIS universal |
EFRIS e-invoicing and e-receipting is mandatory for VAT-registered businesses. |
| Zambia |
Mandate live |
Smart Invoice 2024 |
The Smart Invoice system became mandatory for VAT and other taxpayers in 2024. |
| Zimbabwe |
Mandate live |
FDMS fiscalisation |
The Fiscalisation Data Management System requires real-time transmission of fiscalised invoices. |