Which Countries Require E-Invoicing in 2026 and 2027?

E-invoicing has moved from a compliance curiosity to a central tax administration tool across the globe. Tax authorities want real-time or near-real-time visibility of B2B transactions, and structured electronic invoices are the mechanism. For businesses operating across multiple jurisdictions, tracking which countries require what format, when, and with what transmission model is a significant compliance challenge.

This guide covers the e-invoicing status across the key countries in AccountsOS's footprint, with specific dates, thresholds, and what each mandate means for you in practice. All dates reflect the position as of June 2026.

Last updated: June 2026

Turkey: live since 2013, universal from 2026

Turkey has the most mature e-invoicing system among the countries AccountsOS serves. The Turkish Revenue Administration (GIB, Gelir İdaresi Başkanlığı) has operated mandatory electronic invoicing since 2013.

Two systems run in parallel:

e-Fatura is mandatory for businesses registered with the e-Fatura network, which is required once annual turnover exceeds the applicable threshold (currently around ₺3 million for most sectors, with lower thresholds for specific sectors including e-commerce). e-Fatura invoices must be issued to other e-Fatura-registered businesses and go through the GIB's central clearing platform. Businesses not registered on e-Fatura must receive e-Fatura invoices but send their own invoices as e-Arşiv.

e-Arşiv applies to everyone else. The ₺3,000 per-invoice threshold for e-Arşiv was removed on 1 January 2026, meaning effectively every invoice a Turkish business issues to another business must now be in e-Arşiv format, issued through the GIB Portal or via an özel entegratör (authorised integrator). Paper invoices are only permitted for very limited exceptions (e-Arşiv system unavailability).

What AccountsOS does in Turkey: AccountsOS issues e-Arşiv invoices directly through the GIB Portal. You connect your GIB e-Arşiv Portal credentials once (obtained from the İnteraktif Vergi Dairesi), create the invoice in AccountsOS, approve with the SMS code GIB sends, and you are done. No özel entegratör fees, no separate software. This is live today.

See our full guides: how to issue an e-Arşiv invoice, the ₺3,000 threshold removal, and e-Fatura vs e-Arşiv: which one applies to you.

UAE: mandate from January 2027

The UAE Federal Tax Authority introduced VAT in 2018. E-invoicing is the next phase of UAE tax digitalisation, mandated by Cabinet Resolution 26/2024 and Ministerial Decision 64/2025.

Key dates:

• 1 January 2027: Phase 1 mandatory for businesses with annual revenue of AED 50 million or above
• 1 July 2027: Phase 2 mandatory for all other VAT-registered businesses
• 31 March 2027: All businesses must appoint an Accredited Service Provider by this date

Format: PINT-AE (the UAE localisation of the Peppol PINT international standard). Invoices must be transmitted via an FTA-accredited ASP, not emailed directly as PDFs.

The 100-invoice free tier: Ministerial Decision 64/2025 requires ASPs to provide up to 100 invoices per year free, meaning micro-businesses face zero ASP costs if they invoice fewer than twice per week.

What AccountsOS does in UAE: Today, every UAE invoice raised in AccountsOS contains all the fields required under current UAE VAT law, and the data structure maps to PINT-AE requirements. AccountsOS is preparing ASP connectivity for the mandate, targeting readiness before 31 March 2027. The UAE currently has no live mandate: AccountsOS keeps every invoice mandate-ready ahead of the 2027 deadlines but does not yet transmit via an ASP.

See our full guides: UAE e-invoicing deadlines 2027, what is PINT-AE, what is an ASP, UAE small business checklist, and UAE invoice requirements 2026 vs 2027.

Germany: receiving since 2025, issuing from 2027

Germany took a sequenced approach: first require all businesses to be able to receive structured e-invoices, then require them to issue.

Receiving obligation (since 1 January 2025): Every German B2B business must be able to receive XRechnung and ZUGFeRD invoices. No minimum size threshold. All businesses, including sole traders and micro-businesses, must accept structured e-invoices from German suppliers.

Issuing mandate phases:

• 1 January 2027: Businesses with annual turnover above EUR 800,000 in the previous year must issue e-invoices
• 1 January 2028: All other German B2B businesses must issue e-invoices
• Until 31 December 2027: Businesses may continue using older EDI formats if the buyer consents

Format: XRechnung (pure XML) or ZUGFeRD (PDF with embedded XML). Both comply with the EU EN 16931 standard. ZUGFeRD is popular in the private sector because it retains the human-readable PDF.

What AccountsOS does in Germany: AccountsOS ingests XRechnung and ZUGFeRD invoices today, extracting structured data from supplier invoices automatically and creating bills in your accounts. The issuing side (generating XRechnung from AccountsOS invoices) is on the roadmap for ahead of the 2027 deadline.

See our guide: a German customer sent you an XRechnung: how to read and book it.

Singapore: InvoiceNow via Peppol

Singapore has operated a voluntary e-invoicing network (InvoiceNow) since 2019, built on the Peppol network using the Peppol BIS Billing 3 format. Adoption has grown steadily. Singapore's government has mandated e-invoicing for GST-registered businesses with annual revenue above SGD 5 million in certain sectors (government suppliers first, then broader rollout).

For AccountsOS users with Singapore businesses, the key points:

• The Peppol network is available for B2B invoice exchange
• InvoiceNow access points (equivalent to UAE ASPs) are already operational
• The format is Peppol BIS Billing 3, compatible with most European e-invoicing software
• AccountsOS supports Singapore VAT (GST) calculations; Peppol transmission integration is on the roadmap

The InnovationNow grant programme from IMDA has provided incentives for small businesses to adopt InvoiceNow, so the ecosystem is more developed than in the UAE at this stage.

India: e-invoice portal since 2020, mandatory above INR 5 crore

India introduced mandatory B2B e-invoicing through the GST e-invoice portal (IRP, Invoice Registration Portal) from October 2020. The mandate has been progressively extended to smaller businesses:

The system requires businesses to upload invoice data to the IRP and receive an IRN (Invoice Reference Number) and QR code. The IRP transmits the data to the GST system in real time.

For AccountsOS users with India businesses, the GST e-invoice structure is included in our India country knowledge. The IRP integration for generating IRNs is on the roadmap.

European Union: EN 16931 and the ViDA directive

The EU has agreed the VAT in the Digital Age (ViDA) directive, which includes a mandate for structured e-invoicing across all EU member states for domestic B2B transactions from 2030, with intra-EU transactions from 2030 as well.

Individual EU member states are ahead of the EU baseline in many cases:

• Italy: Mandatory e-invoicing for all domestic B2B transactions since 2019 (via SDI, the government's interchange system). Italy was the first EU country with a universal B2B mandate.
• France: Mandatory for large businesses from September 2026, rolling to all businesses by September 2027 (the Factur-X format, based on EN 16931).
• Germany: As described above (receiving since 2025, issuing from 2027-2028).
• Spain: TicketBAI and VeriFactu systems in various regional implementations; national B2B mandate under development.
• Belgium: Mandatory for B2G (business to government) since 2024; B2B mandate expected.
• Poland: KSeF national e-invoicing system; mandatory from 2025 after delays.

AccountsOS serves businesses in Germany, Netherlands, Sweden, Denmark, Austria, and Norway within the EU/EEA. We are monitoring ViDA implementation timelines and individual country mandates for each of these jurisdictions.

Australia, Canada, New Zealand, and other AccountsOS countries

Australia participates in the Peppol network via PEPPOL-AU since 2019. Australian businesses can exchange e-invoices via Peppol access points, and the ATO (Australian Taxation Office) has endorsed Peppol as the preferred framework. There is no current mandate, but the government has encouraged adoption with voluntary programmes.

New Zealand is developing e-invoicing alongside Australia. The NZ government has implemented Peppol-based e-invoicing for government purchases and encourages private sector adoption. No mandate yet.

Canada does not currently have a national e-invoicing mandate, though the CRA (Canada Revenue Agency) has studied the approach. Provincial programmes exist in Quebec (mandatory EDI for large retailers).

Hong Kong has no e-invoicing mandate. The Hong Kong IRD accepts invoices in any format for tax purposes.

Isle of Man and Guernsey follow their own indirect tax frameworks. No e-invoicing mandates are in place.

Bulgaria, Netherlands, Sweden, Denmark, Norway, Switzerland, Austria: All participate in or align with EU standards. Netherlands, Sweden, Denmark, and Norway have long-established Peppol infrastructure for public sector and voluntary private sector use. Austria has mandatory e-invoicing for B2G (business to government). Switzerland (not EU) monitors EU developments. Bulgaria and Austria are expected to align with EU ViDA timelines.

E-invoicing summary across AccountsOS's footprint

How to stay compliant across multiple e-invoicing jurisdictions

For businesses operating in several of the countries above, the practical challenge is maintaining one invoicing workflow that satisfies multiple sets of requirements. The key principles:

Collect the right master data: TRNs, VAT numbers, trade licence numbers, and addresses in the correct format for each jurisdiction. This data feeds into every e-invoice format.

Use software with multi-jurisdiction support: Systems that only understand UK or European formats will require manual workarounds for Turkey, UAE, and India. AccountsOS is built across 21 countries with country-specific knowledge and compliance features.

Plan for the upcoming mandates: UAE is the most pressing upcoming mandate for international businesses. If you have UAE operations, start the ASP preparation process in late 2026.

Track each country's timetable: E-invoicing mandate dates shift, as Poland, Germany, and France have all demonstrated. Monitor official sources (gib.gov.tr, tax.gov.ae, bmf.de, ec.europa.eu/taxation_customs/) and subscribe to FTA/revenue authority updates for each country you operate in.

AccountsOS provides country-specific compliance features across all 21 of the countries we serve. Start your free 14-day trial and ask Finn about the e-invoicing requirements for your specific jurisdictions.

Frequently Asked Questions

Which country has the most advanced e-invoicing system in AccountsOS's footprint?

Turkey. The Turkish Revenue Administration has operated mandatory e-invoicing since 2013, with continuous threshold reductions and format standardisation. The removal of the ₺3,000 per-invoice e-Arşiv threshold on 1 January 2026 effectively universalised e-invoicing for all Turkish businesses. Italy, while not in AccountsOS's current footprint, has had universal B2B e-invoicing since 2019 and is the EU benchmark.

Is the UAE e-invoicing mandate live yet?

No. As of June 2026, the UAE has no live e-invoicing mandate. Phase 1 begins on 1 January 2027 for businesses with annual revenue of AED 50 million or above. Phase 2 begins on 1 July 2027 for all other VAT-registered businesses. AccountsOS is structuring UAE invoices correctly for the mandate and preparing ASP connectivity ahead of these dates.

Does Turkey use Peppol?

No. Turkey operates its own proprietary e-invoicing infrastructure through GIB. The e-Fatura system uses Turkey's own UBL-TR 1.2.1 standard, which is separate from the European Peppol/EN 16931 ecosystem. e-Arşiv uses GIB's portal system. Turkey has not joined the Peppol network.

When does Germany require businesses to issue e-invoices?

From 1 January 2027 for businesses with annual turnover above EUR 800,000 in the previous year. From 1 January 2028 for all other German B2B businesses. The receiving obligation (accepting XRechnung and ZUGFeRD from suppliers) has applied to all German businesses since 1 January 2025.

Is India's e-invoice system compatible with Peppol?

No. India's GST e-invoice system (the IRP and IRN framework) is a separate national system, not built on Peppol. It is incompatible with Peppol at the technical level, though the policy goal (real-time tax authority visibility of B2B transactions) is the same. Businesses with both Indian and European operations must handle two separate e-invoicing systems.

Will the UK require e-invoicing?

The UK government consulted on e-invoicing in 2024 and is continuing to evaluate options. MTD for VAT requires digital records and HMRC submission of VAT data, but does not mandate a specific invoice format. A UK e-invoicing mandate, if it comes, is not expected before 2027 at the earliest. AccountsOS handles UK MTD compliance fully and will adapt to any UK e-invoicing mandate as it is confirmed.