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The number of countries requiring electronic invoicing continues to grow each year.
What began as a regional initiative in Latin America has now become a global standard that will shape the way companies operate, file returns, and connect with tax authorities around the world.
More and more governments are making electronic invoicing mandatory in order to better control taxes, reduce tax evasion, and simplify accounting processes.
According to the specialized portal VATupdate, between 2026 and 2030, more than 40 countries—including the entire European Union—will make electronic invoicing mandatory or adopt real-time digital information systems.
Take a look below to see which countries are joining this digital transformation shift year by year. ↓
This is the global calendar for 2026 to 2030
The year 2026 will mark a global milestone. Around twenty countries will begin enforcing electronic invoicing requirements or expand their existing systems.
These countries are:
Spain: all taxpayers (companies, business owners, professionals, etc.) with computerized invoicing systems must adapt before January 1, 2026. (Verifactu).
Belgium: adopts mandatory B2B electronic invoicing for domestic transactions.
Brazil: introduces the national NFS-e standard, unifying electronic invoice formats.
Croatia: makes e-invoicing mandatory for all transactions between VAT-registered businesses.
France: begins phase 1 on September 1, 2026 requiring large and medium-sized businesses to issue electronic invoices and perform e-reporting.
Greece: phases A and B will be implemented between February and October, extending the requirement to all companies.
Israel: progressive limits have been set; from June 2026, all invoices over NIS 5,000 must be electronic.
United Arab Emirates: start the pilot phase.
Special mentions:
→ Kazakhstan, Cambodia, Malaysia, Serbia, and North Macedonia are also introducing new phases or pilot programs.
→ In Latin America, Paraguay, the Dominican Republic, Bolivia, and Chile are extending adoption to new groups of taxpayers.
2027: the system will have expanded and consolidated
After the big push in 2026, 2027 will be a year of steady growth and expansion. From 2026, some countries will start covering more people, and others will introduce their first mandatory phases.
Here are some of the main events:
Bulgaria: has decided to continue to ask small and medium-sized businesses to submit their accounting file (called the SAF-T file) too.
Croatia: is expanding e-invoicing to businesses that don’t usually pay VAT, as well as liberal professions and public sector entities.
Germany: If a company made more than €800,000 in the last year, it can’t send paper or digital invoices (like PDFs), even if the person buying the goods agrees to them.
Slovakia: has launched a new system for sending and receiving electronic invoices. This system is based on the Peppol model and is used for business-to-business (B2B) transactions.
United Arab Emirates: large businesses (annual revenue ≥ AED 50,000,000): effective January 1, 2027. Other businesses (annual revenue < AED 50,000,000): effective July 1, 2027.
France: is moving to Phase 2, where small and medium-sized businesses must start using electronic invoices.
Serbia: will make companies do the B2B obligation before october 1, 2027.
Here are some special mentions: Estonia and Thailand are making changes to their systems so that they can start using electronic invoices and taxes.
2028: towards a connected tax world
In 2028, Europe and some parts of Asia will have joined up their IT systems so that they can all work together.
Belgium: will use electronic reporting to inform the tax authorities of its financial activities almost immediately.
Germany: has finished changing its rules. From now on, all invoices must follow the EN 16931 standard.
Ireland: launches electronic invoicing and real-time reporting for large VAT-registered companies.
Latvia: makes B2B e-invoicing and automatic data transmission to the tax authorities mandatory.
Norway: proposes that all companies issue electronic invoices.
Israel: lowers its threshold to NIS 5,000, covering almost all transactions.
South Africa: adopts electronic invoicing with real-time reporting.
Thailand: all business owners will be able to file taxes electronically.
The final milestone will be reached on July 1, 2030, when the European Union’s ViDA (VAT in the Digital Age) rules on digital reporting will officially take effect.
From that date:
→ All EU member states must exchange information on intra-Community transactions in near real time.
→ Electronic invoicing will become the standard and mandatory format for transactions within the bloc.
From 2026 to 2030, the world will experience the largest expansion of mandatory electronic invoicing in history. Over 40 countries and the entire European Union will be implementing digital invoicing and automatic tax data exchange systems.
This development marks the beginning of a new era:
- It is imperative that companies update their accounting and invoicing systems to ensure compliance with modern business practices.
- Governments will gain greater control and transparency.
- International trade is set to become increasingly digital, traceable and real-time.
It is evident that those who adapt to these changes first will gain a competitive advantage.
Electronic invoicing will definitely be a strategic tool for the future of business.
If you liked this content, continue reading Electronic Invoicing in Asia and middle East: The new era of digital tax control.
Written by: Catalina Bonnet
