Countries
61 countries · 487 of 548 key facts source-verified · Nordics · Western Europe · Southern Europe · Central & Eastern Europe · Southeast Europe & Caucasus · North America · Latin America · Asia-Pacific · Middle East & Africa
The country × ERP e-invoicing matrix currently covers 14 of these countries: e-invoicing matrix.
Nordics
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Denmark | Danish Krone (DKK) | Moms – standard rate 25% | B2G e-invoicing mandatory (OIOUBL or Peppol); registered bookkeeping systems must send/receive structured e-invoices | 11 / 11 | 4 |
| Finland | Euro (EUR) | Arvonlisävero (ALV) – standard rate 25.5% | B2G e-invoicing widespread (Finvoice, Peppol); buyer can request e-invoices; no clearance model | 9 / 9 | 3 |
| Iceland | Iceland Krona (ISK) | VSK (virðisaukaskattur) – 24% general, 11% reduced | Not yet researched | 7 / 8 | 0 |
| Norway | Norwegian Krone (NOK) | MVA (merverdiavgift) – general rate 25% | Bookkeeping Act changes on mandatory e-invoicing and digital bookkeeping in force 1 Jan 2027 and 1 Jan 2030; obligation to receive e-invoices applies from 1 Jan… | 8 / 9 | 3 |
| Sweden | Swedish Krona (SEK) | Moms (mervärdesskatt) – standard rate 25% | B2G e-invoicing mandatory since 1 Apr 2019 (Peppol recommended); no B2B mandate announced | 8 / 9 | 3 |
Western Europe
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Austria | Euro (EUR) | Umsatzsteuer (USt) – standard rate 20% | B2G e-invoicing to the federal government mandatory since 1 Jan 2014; no domestic B2B mandate announced | 9 / 9 | 1 |
| Belgium | Euro (EUR) | BTW / TVA – standard rate 21% | B2B e-invoicing (Peppol): Domestic B2B, VAT-registered Belgian-established. Mandatory 1 Jan 2026 (tolerance ended 31 Mar 2026); e-reporting planned 1 Jan 2028 (… | 11 / 11 | 5 |
| France | Euro (EUR) | TVA – standard rate 20% | E-invoicing & e-reporting reform (Plateformes Agréées): Domestic B2B e-invoicing; e-reporting for B2C/cross-border. Receive: all 1 Sep 2026; issue+report large/… | 11 / 11 | 6 |
| Germany | Euro (EUR) | Umsatzsteuer (USt) – standard rate 19% | B2B e-invoicing (Wachstumschancengesetz): Domestic B2B. Receive: all from 1 Jan 2025. Issue: paper/PDF allowed until 31 Dec 2026; until 31 Dec 2027 for prior-ye… | 10 / 10 | 4 |
| Ireland | Euro (EUR) | VAT – standard rate 23% | Phase 1 from 1 Nov 2028: large corporates issue domestic B2B e-invoices and report data; all businesses must be able to receive. Phase 2 Nov 2029; Phase 3 (ViDA… | 10 / 10 | 1 |
| Liechtenstein | Swiss Franc (CHF) | MWST – Swiss VAT rates apply (customs/VAT union with Switzerland); not confirmed on an official page | Not yet researched | 5 / 8 | 0 |
| Luxembourg | Euro (EUR) | TVA – standard rate 17% | B2G e-invoicing mandatory; no domestic B2B mandate recorded | 9 / 10 | 0 |
| Monaco | Euro (EUR) | TVA – French VAT rules apply; not confirmed on an official page | Not yet researched | 5 / 8 | 0 |
| Netherlands | Euro (EUR) | btw – standard rate 21% | B2G via Peppol; use of Peppol is not mandatory for B2B | 9 / 9 | 4 |
| Switzerland | Swiss Franc (CHF) | MWST / TVA / IVA – normal rate 8.1% (reduced 2.6%, accommodation 3.8%) | No B2B mandate recorded; federal administration accepts e-invoices | 7 / 8 | 0 |
| United Kingdom | Pound Sterling (GBP) | VAT – standard rate 20% | All VAT invoices (B2B and B2G) to be e-invoices from April 2029; roadmap due at Budget 2026; no real-time reporting initially | 9 / 10 | 2 |
Southern Europe
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Andorra | Euro (EUR) | IGI (impost general indirecte) – general rate not confirmed | Not yet researched | 6 / 8 | 0 |
| Cyprus | Euro (EUR) | ΦΠΑ (FPA) – standard rate 19% | No domestic B2B mandate recorded; EU ViDA cross-border e-invoicing from July 2030 | 7 / 9 | 0 |
| Greece | Euro (EUR) | ΦΠΑ (FPA) – standard rate 24% | Mandatory B2B e-invoicing via AADE-licensed providers or AADE apps (myDATA): large businesses from 2 Mar 2026, others later in 2026 | 7 / 10 | 1 |
| Italy | Euro (EUR) | IVA – standard rate 22% | SDI e-invoicing (FatturaPA): B2B and B2C between VAT subjects resident/established in Italy, including flat-rate (forfettario) taxpayers. Mandatory since 1 Jan … | 9 / 10 | 3 |
| Malta | Euro (EUR) | VAT – standard rate 18% | No domestic B2B mandate recorded; EU ViDA cross-border e-invoicing from July 2030 | 7 / 9 | 0 |
| Portugal | Euro (EUR) | IVA – standard rate 23% | Invoice data communicated to the tax authority (AT) via SAF-T (PT) billing file or web service; B2G e-invoicing in force | 10 / 10 | 0 |
| Spain | Euro (EUR) | IVA – standard rate 21% | Verifactu + B2B e-invoicing (Crea y Crece): Invoicing-software reporting; B2B e-invoicing. Verifactu (RD 1007/2023 as amended by RDL 15/2025): corporate-tax pay… | 11 / 11 | 2 |
Central & Eastern Europe
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Belarus | Belarusian Ruble (BYN) | НДС (VAT) – standard rate not confirmed | Not yet researched | 6 / 8 | 0 |
| Bulgaria | Euro (EUR) | ДДС (DDS) – standard rate 20% | No domestic B2B e-invoicing mandate recorded; SAF-T reporting started 2026 (see reporting) | 8 / 10 | 0 |
| Croatia | Euro (EUR) | PDV – standard rate 25% | Fiscalization 2.0 (eRačun): B2B e-invoicing + fiscalisation. Mandatory B2B 1 Jan 2026; non-VAT taxpayers 1 Jan 2027 | 10 / 10 | 0 |
| Czechia | Czech Koruna (CZK) | DPH – standard rate 21% | No domestic B2B mandate recorded; EU ViDA cross-border e-invoicing from July 2030 | 8 / 9 | 0 |
| Estonia | Euro (EUR) | Käibemaks – standard rate 24% | Buyer's-choice regime since 1 Jul 2025: entities registered as e-invoice recipients can require EN 16931 e-invoices (B2B and B2G); B2G mandatory since 2019; no … | 9 / 9 | 1 |
| Hungary | Forint (HUF) | ÁFA – standard rate 27% | NAV Online Számla (real-time reporting): Real-time reporting of invoice data to NAV (no B2B e-invoicing mandate); since 2021 all invoices issued by Hungarian ta… | 10 / 10 | 0 |
| Latvia | Euro (EUR) | PVN – standard rate 21% | B2G/G2B e-invoices with data reporting to VID from 1 Jan 2026; mandatory B2B e-invoicing from 1 Jan 2028 | 10 / 10 | 1 |
| Lithuania | Euro (EUR) | PVM – standard rate 21% | B2G e-invoicing via E.sąskaita; no domestic B2B mandate recorded | 7 / 10 | 1 |
| Moldova | Moldovan Leu (MDL) | TVA – standard rate not confirmed | Not yet researched | 5 / 8 | 0 |
| Poland | Zloty (PLN) | VAT (podatek od towarów i usług) – standard rate 23% | KSeF (Krajowy System e-Faktur): B2B clearance; B2C allowed. Receive 1 Feb 2026; issue large 1 Feb / others 1 Apr 2026; micro (<PLN10k/month) 1 Jan 2027; penalty… | 10 / 10 | 4 |
| Romania | Romanian Leu (RON) | TVA – standard rate 21% | RO e-Factura national e-invoicing system (ANAF Virtual Private Space) | 10 / 10 | 1 |
| Slovakia | Euro (EUR) | DPH – standard rate 23% | Mandatory domestic B2B/B2G e-invoicing from 1 Jan 2027 via certified Peppol access points ('digital postmen') | 9 / 9 | 0 |
| Slovenia | Euro (EUR) | DDV – standard rate 22% | Mandatory B2B e-invoice exchange from 1 Jan 2028 under ZIERDED (e-SLOG, EN 16931 syntaxes; Peppol or registered providers) | 9 / 9 | 0 |
| Ukraine | Hryvnia (UAH) | ПДВ (VAT) – 20% base; 7% and 14% for listed supplies; 0% | Not yet researched | 7 / 8 | 0 |
Southeast Europe & Caucasus
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Albania | Lek (ALL) | TVSH – 20% standard (not confirmed: official page unreachable) | Not yet researched | 5 / 8 | 0 |
| Bosnia and Herzegovina | Convertible Mark (BAM) | PDV – single rate 17% | Not yet researched | 7 / 8 | 0 |
| Georgia | Lari (GEL) | VAT – standard rate not confirmed | Not yet researched | 5 / 8 | 0 |
| Kosovo | Euro (EUR) | TVSH – standard rate not confirmed | Not yet researched | 5 / 8 | 0 |
| Montenegro | Euro (EUR) | PDV – standard 21%, reduced 7%, zero rate | Not yet researched | 7 / 8 | 0 |
| North Macedonia | Denar (MKD) | ДДВ (VAT) – general 18%, preferential 5% | Not yet researched | 7 / 8 | 0 |
| Serbia | Serbian Dinar (RSD) | ПДВ (VAT) – general 20%, special rate for listed supplies | National e-invoicing system SEF (Sistem elektronskih faktura) operated by the Ministry of Finance | 8 / 8 | 0 |
| Turkey | Turkish Lira (TRY) | KDV – general rate not confirmed on an official page | e-Fatura / e-Arşiv e-document regime administered by the Revenue Administration (GİB) | 6 / 8 | 0 |
North America
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Canada | Canadian Dollar (CAD) | GST 5% federal (Excise Tax Act s.165); HST in participating provinces not re-checked | No federal e-invoicing mandate recorded | 6 / 8 | 0 |
| United States | US Dollar (USD) | No federal VAT; sales and use taxes are set by states and localities | No federal e-invoicing mandate | 7 / 9 | 2 |
Latin America
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Argentina | Argentine Peso (ARS) | IVA – general rate 21% | Not yet researched | 6 / 8 | 0 |
| Brazil | Brazilian Real (BRL) | Indirect taxes in transition: ICMS, ISS, PIS/COFINS being replaced by CBS (federal) and IBS (sub-national); 2026 test rates CBS 0.9% + IBS 0.1% | Mandatory electronic fiscal documents (NF-e, NFC-e, NFS-e, CT-e); new CBS/IBS fields mandatory in NF-e/NFC-e from 3 Aug 2026 with rejection suspended | 8 / 8 | 1 |
| Mexico | Mexican Peso (MXN) | IVA – general rate 16% (0% and 8% border-region regimes) | CFDI 4.0 (SAT): All invoices (CFDI stamped by an authorised PAC); payment complements, Carta Porte. CFDI mandatory since 2011; CFDI 4.0 the only valid version f… | 9 / 9 | 0 |
Asia-Pacific
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Australia | Australian Dollar (AUD) | GST – 10% | Peppol e-invoicing: non-corporate Commonwealth entities must receive e-invoices (2022 mandate), reach 30% of invoices received by 1 Jul 2026 and automate sendin… | 8 / 9 | 2 |
| China | Yuan Renminbi (CNY) | VAT – 13%, 9% and 6% rates; 3% or 5% collection rate for small-scale taxpayers | Not yet researched | 7 / 8 | 0 |
| India | Indian Rupee (INR) | GST – main slabs 5% and 18%, 40% on specified goods (from 22 Sep 2025) | GST e-invoicing (IRP): B2B e-invoices above an aggregate-turnover threshold (threshold unverified – not stated on the fetched GST page). In force; since 1 Apr 2… | 7 / 8 | 0 |
| Japan | Yen (JPY) | Consumption tax – 10% standard, 8% reduced | Qualified invoice system since 1 Oct 2023 (registered issuers; required for input tax credit); electronic invoices allowed, no e-invoicing mandate | 8 / 8 | 1 |
| Malaysia | Malaysian Ringgit (MYR) | Sales and Service Tax (SST); no VAT/GST | MyInvois e-invoicing: B2B, B2C, B2G phased. Phased; taxpayers below RM3m exempt from 1 Sep 2026 (Guideline v4.8) | 8 / 9 | 2 |
| New Zealand | New Zealand Dollar (NZD) | GST – 15% | Large government agencies Peppol-capable since 1 Jan 2026; supplier-side requirements from 2027 via procurement rules; B2B voluntary | 9 / 9 | 2 |
| Singapore | Singapore Dollar (SGD) | GST – 9% | InvoiceNow (Peppol) requirement for GST-registered businesses, phased in by IRAS | 8 / 8 | 2 |
Middle East & Africa
| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| Israel | New Israeli Sheqel (ILS) | VAT (Ma'am) – 18% from 1 Jan 2025 (official page not reachable from our checker) | Not yet researched | 5 / 8 | 0 |
| Saudi Arabia | Saudi Riyal (SAR) | VAT – 15% | ZATCA FATOORA Phase 2: Clearance for B2B tax invoices; reporting (within the Fatoora flow) for B2C simplified invoices. Integration in waves: Wave 23 (> SAR750k… | 10 / 10 | 1 |
| South Africa | Rand (ZAR) | VAT – 15% | Proposed (Aug 2026 consultation): e-invoicing and e-reporting with phased rollout expected from 2030, initially voluntary | 9 / 9 | 0 |
| United Arab Emirates | UAE Dirham (AED) | VAT – 5% | UAE e-invoicing (PINT-AE, DCTCE): B2B and B2G; B2C excluded until a future Ministerial Decision. Pilot + voluntary from 1 Jul 2026. Revenue >= AED50m: appoint A… | 9 / 9 | 0 |
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