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International electronic invoicing

The Indicom service that covers e-invoices exchanges worldwide.

IDC – Indicom Document Care has been embarking on a path of internationalization of its activities for months, starting with international Electronic Invoicing services.

The mandatory e-invoicing activity will start on January 1, 2024 in Romania. All the other countries will also gradually adapt until 2030, the date on which the obligation for electronic invoicing will come into force for all 27 EU member states.

In Italy, Indicom manages electronic invoicing for over 5,000 customers and intermediates over 20 million invoices, which it sends, receives, publishes and digitally preserves.

We want to make the experience and skills deriving from almost 10 years of Electronic Invoicing in our country available to new customers abroad, where the process started in 2014 with the obligation towards the PA.

Indicom is also the reference partner for all administrative BPO services related to electronic invoicing, the most significant of which is the reconciliation between supplier invoices, Orders and transport documents.

International electronic invoicing: the service

Indicom, one of the most reliable players for electronic invoicing services globally, operates directly, or through partners, in the countries affected by e-invoicing.

The service provides our customers with the tools they need to send us e-invoices and a multilingual and specialized portal for different countries that allows, in particular:

1
Completion of invoice fields
3
Receipt and consultation of accounts payable
5
Sending any mandatory reports to the authorities from and to the various countries
2
Sending and consulting accounts receivable
4
Validation of invoices issued in accordance with specific regulations

Indicom also deals with reconciliation services between supplier invoices, purchase orders and delivery notes and storage in accordance with the law.

Why rely on the outsourced international electronic invoicing service?

Unique point of contact
Standard management and single supplier with which interface.
Scalability
Scalability and reproducibility of the international electronic invoicing model across multiple countries.
Compliance with regulations
Full compliance with the regulations currently in force in the various countries.
Improved relationships
Improved relationships with Customers and Suppliers.
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   GERMANY

E-invoicing Obligation:
• B2G: YES
• B2B: From 01/01/2025 for reception only
Dates and Formats:
• B2G obligation start date: 27/11/2020
• B2G e-invoice format: XRechnung and Peppol BIS
• B2G exchange platform name: Individual platforms and PEPPOL
• B2B obligation start date: From 01/01/2025 for reception only; obligation extended by 01/01/2028
• B2B e-invoice format: N/A
• B2B exchange platform name: N/A
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Centralized/Peppol
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 10 years

     AUSTRIA

E-invoicing Obligation:
•B2G: YES
•B2B: NO
Dates and Formats:
• B2G obligation start date: 01/01/2014
• B2G e-invoice format: ebInterface or PEPPOL BIS
• B2G exchange platform name: eRechnung.gv.at
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Centralized
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 7 years

BELGIUM

E-invoicing Obligation:
• B2G: YES
• B2B: From 01/01/2026
Dates and Formats:
• B2G obligation start date: 01/01/2017
• B2G e-invoice format: PEPPOL BIS 3.0
• B2G exchange platform name: Mercurius/Peppol
• B2B obligation start date: From 01/01/2026
• B2B e-invoice format: PEPPOL BIS 3.0
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Centralized/Peppol
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: NO
• E-Archiving: 10 years

DENMARK
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/02/2005
• B2G e-invoice format: OIOUBL – PEPPOL BIS
• B2G exchange platform name: NemHandel
• B2B obligation start date: N/A
• B2B e-invoice format: OIOUBL (based on Peppol 2.0) – PEPPOL BIS 3.0
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Centralized/Peppol
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: NO
• E-Archiving: Movable goods: 5 years; Immovable goods: 10 years

FINLAND

E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/04/2019
• B2G e-invoice format: TEAPPSXML 3.0, Finvoice 3.0, PEPPOL BIS 3.0
• B2G exchange platform name: Peppol
• B2B obligation start date: N/A
• B2B e-invoice format: TEAPPSXML 3.0, Finvoice 3.0, PEPPOL BIS 3.0
• B2B exchange platform name: PEPPOL
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: Decentralized/Peppol
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 6 years

FRANCE

E-invoicing Obligation:
• B2G: YES
• B2B: From September 2026
Dates and Formats:
• B2G obligation start date: 01/01/2017
• B2G e-invoice format: UBL, CII, Factur-X
• B2G exchange platform name: Chorus Pro
• B2B obligation start date: From September 2026
• B2B e-invoice format: UBL, CII, Factur-X
• B2B exchange platform name: PPF
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Mixed (Centralized/Certified Platforms)
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 6-10 years

  INDIA

E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• B2G exchange platform name: N/A
• B2B obligation start date: In various revenue-based
phases starting from 01/10/2020
• B2B e-invoice format: JSON
• B2B exchange platform name: GST Portal
E-invoicing Model:
• B2G: N/A
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 5 years

ITALY

MALAYSIA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/08/2024
• B2G e-invoice format: N/A
• B2G exchange platform name: N/A
• B2B obligation start date: 01/08/2024
• B2B e-invoice format: N/A
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 7 years

NEW ZEALAND
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 31/03/2022
• B2G e-invoice format: PEPPOL BIS Billing 3.0
• B2G exchange platform name: PEPPOL
• B2B obligation start date: N/A
• B2B e-invoice format: PEPPOL BIS Billing 3.0
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 7 years

PORTUGAL
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/01/2019
• B2G e-invoice format: UBL 2.1 «CIUS-PT»
• B2G exchange platform name: eSPap
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Centralized
• B2B: N/A
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: NO
• E-Archiving: 10 years

POLAND

E-invoicing Obligation:
• B2G: YES
• B2B: From 01/02/2026
Dates and Formats:
• B2G obligation start date: 01/01/2022
• B2G e-invoice format: UBL 2.1 – UN/CEFACT CII – PEPPOL BIS 3.0
• B2G exchange platform name: PeF/Peppol
• B2B obligation start date: From 01/02/2026
• B2B e-invoice format: Faktura format (FA)
• B2B exchange platform name: KSeF
E-invoicing Model:
• B2G: Mixed (Centralized/Peppol)
• B2B: Centralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 5 years

SINGAPORE
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/01/2024
• B2G e-invoice format: Peppol BIS SG
• B2G exchange platform name: vendors@gov/Peppol
• B2B obligation start date: N/A
• B2B e-invoice format: Peppol BIS SG
• B2B exchange platform name: InvoiceNow
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: Centralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 5 years

ROMANIA

E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/07/2022
• B2G e-invoice format: UBL 2.1
• B2G exchange platform name: RO e-Factura
• B2B obligation start date: 01/01/2024
• B2B e-invoice format: UBL 2.1; CII 16 B
• B2B exchange platform name: RO e-Factura
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 5 years

SWEDEN

E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/11/2018
• B2G e-invoice format: PEPPOL BIS Billing 3.0
• B2G exchange platform name: PEPPOL
• B2B obligation start date: N/A
• B2B e-invoice format: PEPPOL BIS Billing 3.0
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 7 years

NETHERLANDS

E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/01/2017
• B2G e-invoice format: SI-UBL 2.0 (with NLCIUS) – PEPPOL BIS 3.0
• B2G exchange platform name: Digipoort/Peppol
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Centralized/Peppol
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 7 years

SPAIN

E-invoicing Obligation:
• B2G: YES
• B2B: NO (pending confirmation for 01/01/2027)
Dates and Formats:
• B2G obligation start date: 15/01/2015
• B2G e-invoice format: FACTURAE (XML)
• B2G exchange platform name: FACe
• B2B obligation start date: (pending confirmation) from 01/01/2027
• B2B e-invoice format: Fatturae – CII – UBL – EDIFACT
• B2B exchange platform name: FACeB2b
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Mixed (Centralized/Certified platforms)
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 6 years

USA

E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• B2G exchange platform name: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: EDI (Electronic Data Interchange)
• B2B exchange platform name: Various private platforms
E-invoicing Model:
• B2G: N/A
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 7 years

AUSTRALIA

E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/07/2022
• B2G e-invoice format: ANZ Peppol BIS 3.0
• B2G exchange platform name: PEPPOL
• B2B obligation start date: N/A
• B2B e-invoice format: ANZ Peppol BIS 3.0
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 7 years

UNITED KINGDOM
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• B2G exchange platform name: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• B2B exchange platform name: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: N/A
• E-Archiving: 7 years

   ALBANIA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2021
• B2G e-invoice format: Fiskalizimi B2G XML
• Name of the B2G exchange platform: Central Information System – CIS
• B2B obligation start date: 01/07/2021
• B2B e-invoice format: Fiskalizimi B2B XML
• Name of the B2B exchange platform: Central Information System – CIS
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 5 years

   SAUDI ARABIA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 04/12/2021
• B2G e-invoice format: XML or PDF/A-3 with embedded XML
• Name of the B2G exchange platform: FATOORAH
• B2B obligation start date: 04/12/2021
• B2B e-invoice format: XML or PDF/A-3 with embedded XML
• Name of the B2B exchange platform: FATOORAH
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 6 years

   ARGENTINA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date 01/04/2019
• B2G e-invoice format: National standard XML format
• Name of the B2G exchange platform: Administración Federal de Ingresos Públicos (AFIP)
• B2B obligation start date: 01/04/2019
• B2B e-invoice format: National standard XML format
• Name of the B2B exchange platform: Administración Federal de Ingresos Públicos (AFIP)
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 10 years

   BOLIVIA
E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: 01/12/2021
• B2B e-invoice format: National standard XML format
• Name of the B2B exchange platform: Servicio de Impuestos Nacionales (SIN)
E-invoicing Model:
• B2G: N/A
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 8 years

   BOSNIA AND HERZEGOVINA
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: N/A
• E-Archiving: 5 years

   BRAZIL
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 27/06/2005
• B2G e-invoice format: Nota Fiscal Eletrônica (NF-e) in XML format
• Name of the B2G exchange platform: SEFAZ System for NF-e; municipal platforms for NFS-e
• B2B obligation start date: 01/04/2005
• B2B e-invoice format: NF-e (XML for goods), NFS-e (XML for services)
• Name of the B2B exchange platform: SEFAZ System for NF-e; municipal platforms for NFS-e
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 5 years

   CANADA
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: EDI (Electronic Data Interchange)
• Name of the B2B exchange platform: Various private platforms
E-invoicing Model:
• B2G: N/A
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 6 years

   CHILE
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2018
• B2G e-invoice format: National standard XML format
• Name of the B2G exchange platform: Servicio de Impuestos Internos (SII)
• B2B obligation start date: 2019
• B2B e-invoice format: National standard XML format
• Name of the B2B exchange platform: Servicio de Impuestos Internos (SII)
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 6 years

   CHINA
E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: Electronic Fapiao
• Name of the B2B exchange platform: STA System
E-invoicing Model:
• B2G: N/A
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 5 years

CYPRUS
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: N/A
• E-Archiving: 6 years

SOUTH KOREA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2011
• B2G e-invoice format: Local XML format
• Name of the B2G exchange platform: National Tax Service (NTS) – e-Tax
• B2B obligation start date: In various phases starting from 2014
• B2B e-invoice format: Local XML format
• Name of the B2B exchange platform: National Tax Service (NTS) – e-Tax
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 5 years

   COSTA RICA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/12/2018
• B2G e-invoice format: XML
• Name of the B2G exchange platform: Ministry of Finance
• B2B obligation start date: from 2018
• B2B e-invoice format: XML
• Name of the B2B exchange platform: Ministry of Finance
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 5 years

   CROATIA
E-invoicing Obligation:
• B2G: YES
• B2B: Starting from 01/01/2026
Dates and Formats:
• B2G obligation start date: 01/07/2019
• B2G e-invoice format: XML based on UBL 2.1 or CII
• Name of the B2G exchange platform: Servis eRačun za državu
• B2B obligation start date: Starting from 01/01/2026
• B2B e-invoice format: XML based on UBL 2.1 or CII
• Name of the B2B exchange platform: Servis eRačun za državu
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: NO
• E-Archiving: 10 years

   ECUADOR
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2018
• B2G e-invoice format: National standard XML format
• Name of the B2G exchange platform: Servicio de Rentas Internas (SRI)
• B2B obligation start date: 15/02/2021
• B2B e-invoice format: National standard XML format
• Name of the B2B exchange platform: Servicio de Rentas Internas (SRI)
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 7 years

   EGYPT
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/07/2020
• B2G e-invoice format: XML or JSON
• Name of the B2G exchange platform: ETA Portal
• B2B obligation start date: 15/02/2021
• B2B e-invoice format: XML or JSON
• Name of the B2B exchange platform: ETA Portal
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 5 years

   ESTONIA
E-invoicing Obligation:
• B2G: YES
• B2B: Starting from 2027
Dates and Formats:
• B2G obligation start date: 01/07/2019
• B2G e-invoice format: PEPPOL BIS Billing 3.0
• Name of the B2G exchange platform: E-Invoicing Platform Estonia
• B2B obligation start date: Starting from 2027
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: Centralized/Peppol
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 7 years

   PHILIPPINES
E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: 01/07/2022
• B2B e-invoice format: Proprietary
• Name of the B2B exchange platform: eFPS BIR
E-invoicing Model:
• B2G: N/A
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 10 years

   JAPAN

E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: 01/10/2023
• B2B e-invoice format: JPKI
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 7 years

   GREECE
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/07/2021
• B2G e-invoice format: Peppol Bis 3.0
• Name of the B2G exchange platform: Peppol via certified providers
• B2B obligation start date: N/A
• B2B e-invoice format: Peppol Bis 3.0
• Name of the B2B exchange platform: Peppol via certified providers
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: Decentralized/Peppol
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 5 or 10 years

  INDONESIA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/07/2016
• B2G e-invoice format: Proprietary (e-Faktur)
• Name of the B2G exchange platform: Directorate General of Taxes (DGT)
• B2B obligation start date: 01/07/2016
• B2B e-invoice format: Proprietary (e-Faktur)
• Name of the B2B exchange platform: Directorate General of Taxes (DGT)
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 5 years

   IRELAND
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 18/04/2019
• B2G e-invoice format: PEPPOL BIS 3.0
• Name of the B2G exchange platform: Peppol
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 6 years

   KAZAKHSTAN
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2019
• B2G e-invoice format: XML
• Name of the B2G exchange platform: IIS E-Fatura
• B2B obligation start date: 01/01/2019
• B2B e-invoice format: XML
• Name of the B2B exchange platform: IIS E-Fatura
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 5 years

   LATVIA
E-invoicing Obligation:
• B2G: YES
• B2B: Starting from 01/01/2026
Dates and Formats:
• B2G obligation start date: 01/01/2025
• B2G e-invoice format: PEPPOL BIS Billing 3.0.1
• Name of the B2G exchange platform: eAddress
• B2B obligation start date: Starting from 01/01/2026
• B2B e-invoice format: PEPPOL BIS Billing 3.0.1
• Name of the B2B exchange platform: eAddress
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: NO
• E-Archiving: 5 years for goods and services; 10 years for real estate

   LITHUANIA
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/07/2019
• B2G e-invoice format: UBL 2.1 LT, Peppol BIS
• Name of the B2G exchange platform: SABIS / Peppol
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: Centralized/Peppol
• B2B: Decentralized
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: NO
• E-Archiving: 10 years

   NORTH MACEDONIA
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 5 years

   MALTA
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 27/12/2021
• B2G e-invoice format: PEPPOL
• Name of the B2G exchange platform: PEPPOL
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: Varies depending on the case

   MOROCCO
E-invoicing Obligation:
• B2G: NO
• B2B: Starting from 2027
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: Starting from 2027
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: N/A
• E-Archiving: N/A

   BULGARIA
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: N/A
• E-Archiving: 12 years

   MEXICO
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2011
• B2G e-invoice format: CFDI (XML)
• Name of the B2G exchange platform: SAT (Servicio de Administración Tributaria)
• B2B obligation start date: 01/01/2011
• B2B e-invoice format: CFDI (XML)
• Name of the B2B exchange platform: SAT (Servicio de Administración Tributaria)
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 5 years

   NORWAY
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/07/2012
• B2G e-invoice format: EHF (Electronic Handels Format) based on PEPPOL BIS
• Name of the B2G exchange platform: Peppol
• B2B obligation start date: N/A
• B2B e-invoice format: EHF (Electronic Handels Format) based on PEPPOL BIS
• Name of the B2B exchange platform: Peppol
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: Decentralized/Peppol
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 5 years

   PANAMA
E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: 01/07/2022
• B2B e-invoice format: XML
• Name of the B2B exchange platform: SFEP (Sistema de Facturación Electrónica de Panamá)
E-invoicing Model:
• B2G: N/A
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 5 years

   COLOMBIA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2019
• B2G e-invoice format: National standard XML format
• Name of the B2G exchange platform: Dirección de Impuestos y Aduanas Nacionales (DIAN)
• B2B obligation start date: 01/01/2019
• B2B e-invoice format: National standard XML format
• Name of the B2B exchange platform: Dirección de Impuestos y Aduanas Nacionales (DIAN)
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: YES
• E-Archiving: 5 years

   PARAGUAY
E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: 01/01/2022
• B2B e-invoice format: National standard XML format
• Name of the B2B exchange platform: Sistema Integrado de Facturación
Electrónica Nacional (SIFEN)
E-invoicing Model:
• B2G: N/A
• B2B: Centralized
Additional Technical Information:
• Electronic signature: B2G: no; B2B: yes
• E-Archiving: 5 years

   PERU
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2018
• B2G e-invoice format: National standard XML format
• Name of the B2G exchange platform: Superintendencia Nacional de
Aduanas y de Administración Tributaria (SUNAT)
• B2B obligation start date: 01/01/2018
• B2B e-invoice format: National standard XML format
• Name of the B2B exchange platform: Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 5 years

   CZECHIA
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/04/2019
• B2G e-invoice format: ISDOC XML format
• Name of the B2G exchange platform: ISDOC
• B2B obligation start date: N/A
• B2B e-invoice format: ISDOC XML format
• Name of the B2B exchange platform: ISDOC
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 10 years

   DOMINICAN REPUBLIC
E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: 01/01/2023
• B2B e-invoice format: XML
• Name of the B2B exchange platform: DGII (Dirección General de Impuestos Internos)
E-invoicing Model:
• B2G: N/A
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 10 years

   RUSSIA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2019
• B2G e-invoice format: National XML standard
• Name of the B2G exchange platform: Government Electronic Exchange System
• B2B obligation start date: 01/01/2019
• B2B e-invoice format: National XML standard
• Name of the B2B exchange platform: Government Electronic Exchange System
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 4 years

   SENEGAL
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: Starting from 2027
• B2B e-invoice format: JSON
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: N/A
• E-Archiving: N/A

   SERBIA
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/05/2022
• B2G e-invoice format: Local UBL 2.1
• Name of the B2G exchange platform: SEF
• B2B obligation start date: 01/01/2023
• B2B e-invoice format: Local UBL 2.1
• Name of the B2B exchange platform: SEF
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: For B2G documents, archiving must be permanent. For B2B documents, 10+1 years

   SLOVAKIA
E-invoicing Obligation:
• B2G: YES
• B2B: Starting from 2026
Dates and Formats:
• B2G obligation start date: 01/04/2023
• B2G e-invoice format: XML based on UBL 2.1
• Name of the B2G exchange platform: IS EFA
• B2B obligation start date: Starting from 2026
• B2B e-invoice format: XML based on UBL 2.1
• Name of the B2B exchange platform: IS EFA
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 10 years

   SLOVENIA
E-invoicing Obligation:
• B2G: YES
• B2B: Starting from 2026
Dates and Formats:
• B2G obligation start date: 01/01/2015
• B2G e-invoice format: e-SLOG 2.0 (XML)
• Name of the B2G exchange platform: UJP eRačun
• B2B obligation start date: Starting from 2026
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: Centralized
• B2B: N/A
Additional Technical Information:
• Electronic signature: B2G: YES; B2B: NO
• E-Archiving: 10 years

   GUATEMALA
E-invoicing Obligation:
• B2G: NO
• B2B: YES
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: 01/01/2021
• B2B e-invoice format: XML
• Name of the B2B exchange platform: FEL (Régimen de Factura Electrónica en Línea)
E-invoicing Model:
• B2G: N/A
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: B2G: NO; B2B: YES
• E-Archiving: 4 years

   SOUTH AFRICA
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: N/A
• B2B: N/A
Additional Technical Information:
• Electronic signature: N/A
• E-Archiving: 5 years

   SWITZERLAND
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 01/01/2016
• B2G e-invoice format: swissDIGIN and ZUGFeRD
• Name of the B2G exchange platform: Service providers designated
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: Decentralized
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: movable goods: 10 years; real estate: 26 years

   TURKEY
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/03/2021
• B2G e-invoice format: UBL-TR 1.2
• Name of the B2G exchange platform: TRA
• B2B obligation start date: 01/04/2014
• B2B e-invoice format: UBL-TR 1.2
• Name of the B2B exchange platform: e-Fatura
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 10 years

   UKRAINE
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2017
• B2G e-invoice format: National XML standard
• Name of the B2G exchange platform: SEAV
• B2B obligation start date: 01/01/2017
• B2B e-invoice format: National XML standard
• Name of the B2B exchange platform: SEAV
E-invoicing Model:
• B2G: Centralized
• B2B: Centralized
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 3 years

   HUNGARY
E-invoicing Obligation:
• B2G: NO
• B2B: NO
Dates and Formats:
• B2G obligation start date: N/A
• B2G e-invoice format: N/A
• Name of the B2G exchange platform: N/A
• B2B obligation start date: N/A
• B2B e-invoice format: National XML standard
• Name of the B2B exchange platform: Online Számla
E-invoicing Model:
• B2G: N/A
• B2B: Centralized
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 8 years

  URUGUAY
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/01/2019
• B2G e-invoice format: National XML standard format
• Name of the B2G exchange platform: Dirección General Impositiva (DGI)
• B2B obligation start date: 01/01/2019
• B2B e-invoice format: National XML standard format
• Name of the B2B exchange platform: Dirección General Impositiva (DGI)
E-invoicing Model:
• B2G: Centralized with preauthorization
• B2B: Centralized with preauthorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 5 years

   LUXEMBOURG
E-invoicing Obligation:
• B2G: YES
• B2B: NO
Dates and Formats:
• B2G obligation start date: 18/04/2020
• B2G e-invoice format: PEPPOL BIS 3.0
• Name of the B2G exchange platform: Peppol
• B2B obligation start date: N/A
• B2B e-invoice format: N/A
• Name of the B2B exchange platform: N/A
E-invoicing Model:
• B2G: Decentralized/Peppol
• B2B: N/A
Additional Technical Information:
• Electronic signature: NO
• E-Archiving: 10 years

   VIETNAM
E-invoicing Obligation:
• B2G: YES
• B2B: YES
Dates and Formats:
• B2G obligation start date: 01/07/2022
• B2G e-invoice format: XML
• Name of the B2G exchange platform: GDT Portal
• B2B obligation start date: 01/07/2022
• B2B e-invoice format: XML
• Name of the B2B exchange platform: GDT Portal
E-invoicing Model:
• B2G: Centralized with pre-authorization
• B2B: Centralized with pre-authorization
Additional Technical Information:
• Electronic signature: YES
• E-Archiving: 10 years