# Countries

61 countries · 543 of 548 key facts source-verified · [Nordics](#nordics) · [Western Europe](#western-europe) · [Southern Europe](#southern-europe) · [Central & Eastern Europe](#central-eastern-europe) · [Southeast Europe & Caucasus](#southeast-europe-caucasus) · [North America](#north-america) · [Latin America](#latin-america) · [Asia-Pacific](#asia-pacific) · [Middle East & Africa](#middle-east-africa)

The country × ERP e-invoicing matrix currently covers 14 of these countries: [e-invoicing matrix](https://erplocalization.com/e-invoicing/).

## Nordics

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Denmark](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/iceland/) | Iceland Krona (ISK) | VSK (virðisaukaskattur) – 24% general, 11% reduced | No B2G, B2B or B2C e-invoicing mandate (EU 2026 country sheet); B2G exchange via the Peppol network | 8 / 8 | 0 |
| [Norway](https://erplocalization.com/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… | 9 / 9 | 3 |
| [Sweden](https://erplocalization.com/sweden/) | Swedish Krona (SEK) | Moms (mervärdesskatt) – standard rate 25% | B2G e-invoicing mandatory since 1 Apr 2019 (Peppol recommended); no B2B mandate announced | 9 / 9 | 3 |

## Western Europe

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Austria](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/liechtenstein/) | Swiss Franc (CHF) | MWST – standard rate 8.1% from 1 Jan 2024 (reduced 2.6%, accommodation 3.8%) | No B2G, B2B or B2C e-invoicing mandate (EU 2026 country sheet) | 8 / 8 | 0 |
| [Luxembourg](https://erplocalization.com/luxembourg/) | Euro (EUR) | TVA – standard rate 17% | B2G e-invoicing mandatory (all public procurement invoices, Peppol CIUS); no B2B or B2C mandate (EU 2026 country sheet) | 10 / 10 | 0 |
| [Monaco](https://erplocalization.com/monaco/) | Euro (EUR) | TVA – same bases and rates as France: 20% standard | VAT-registered businesses fall under France's e-invoicing and e-reporting reform (shared VAT territory) | 8 / 8 | 0 |
| [Netherlands](https://erplocalization.com/netherlands/) | Euro (EUR) | btw – standard rate 21% | B2G via Peppol; use of Peppol is not mandatory for B2B | 9 / 9 | 4 |
| [Switzerland](https://erplocalization.com/switzerland/) | Swiss Franc (CHF) | MWST / TVA / IVA – normal rate 8.1% (reduced 2.6%, accommodation 3.8%) | E-invoicing mandatory for suppliers to the Swiss Federal Administration above CHF 5,000 (since 2016); not mandatory B2B/B2C | 8 / 8 | 0 |
| [United Kingdom](https://erplocalization.com/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 | 10 / 10 | 2 |

## Southern Europe

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Andorra](https://erplocalization.com/andorra/) | Euro (EUR) | IGI – general rate 4.5% (also 0%, 1%, 2.5%, 9.5%) | B2G e-invoicing live (official invoice portal; issue obligation since 1 Jan 2025); no domestic B2B mandate | 8 / 8 | 0 |
| [Cyprus](https://erplocalization.com/cyprus/) | Euro (EUR) | ΦΠΑ (FPA) – standard rate 19% | No B2G, B2B or B2C e-invoicing mandate (EU 2026 country sheet); public authorities accept EN 16931 e-invoices; EU ViDA cross-border e-invoicing from July 2030 | 9 / 9 | 0 |
| [Greece](https://erplocalization.com/greece/) | Euro (EUR) | ΦΠΑ (FPA) – standard rate 24% | Mandatory B2B e-invoicing (domestic and non-EU transactions) introduced in 2025; B2G mandate; EN 16931-compliant (EU 2026 country sheet) | 10 / 10 | 1 |
| [Italy](https://erplocalization.com/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 … | 10 / 10 | 3 |
| [Malta](https://erplocalization.com/malta/) | Euro (EUR) | VAT – standard rate 18% | No B2G, B2B or B2C e-invoicing mandate (EU 2026 country sheet); EU ViDA cross-border e-invoicing from July 2030 | 8 / 9 | 0 |
| [Portugal](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/belarus/) | Belarusian Ruble (BYN) | НДС (VAT) – standard rate 20% | Electronic VAT invoices (ESCHF) through the Ministry of Taxes and Duties portal; B2B since 2016 | 8 / 8 | 0 |
| [Bulgaria](https://erplocalization.com/bulgaria/) | Euro (EUR) | ДДС (DDS) – standard rate 20% | No B2G, B2B or B2C e-invoicing mandate (EU 2026 country sheet); public contracting authorities must accept EN 16931 e-invoices; SAF-T reporting started 2026 (se… | 10 / 10 | 0 |
| [Croatia](https://erplocalization.com/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](https://erplocalization.com/czechia/) | Czech Koruna (CZK) | DPH – standard rate 21% | No B2G, B2B or B2C e-invoicing mandate (EU 2026 country sheet); B2G exchange via NEN; EU ViDA cross-border e-invoicing from July 2030 | 9 / 9 | 0 |
| [Estonia](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/lithuania/) | Euro (EUR) | PVM – standard rate 21% | B2G e-invoicing mandatory; no B2B or B2C mandate (EU 2026 country sheet) | 10 / 10 | 1 |
| [Moldova](https://erplocalization.com/moldova/) | Moldovan Leu (MDL) | TVA – standard rate 20% | e-Factura (in the SFS taxpayer cabinet) mandatory for taxpayers on the SFS list and for B2G; B2B since 15 Mar 2019 | 7 / 8 | 0 |
| [Poland](https://erplocalization.com/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](https://erplocalization.com/romania/) | Romanian Leu (RON) | TVA – standard rate 21% | RO e-Factura national e-invoicing system (ANAF Virtual Private Space) | 10 / 10 | 1 |
| [Slovakia](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/ukraine/) | Hryvnia (UAH) | ПДВ (VAT) – 20% base; 7% and 14% for listed supplies; 0% | No general B2B e-invoicing obligation; tax invoices reported to the national system via API since 2011; SAF-T UA mandatory for large taxpayers from 2025 | 8 / 8 | 0 |

## Southeast Europe & Caucasus

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Albania](https://erplocalization.com/albania/) | Lek (ALL) | TVSH – standard rate 20% | Mandatory e-invoicing with real-time fiscalisation via the central CIS platform (Law 87/2019): B2G from 1 Jan 2021, B2B from 1 Jul 2021, B2C from 1 Sep 2021 | 8 / 8 | 0 |
| [Bosnia and Herzegovina](https://erplocalization.com/bosnia-and-herzegovina/) | Convertible Mark (BAM) | PDV – single rate 17% | Federation of BiH draft Fiscalization Bill would introduce mandatory B2B, B2G and B2C e-invoicing and fiscalisation; timelines not yet defined | 8 / 8 | 0 |
| [Georgia](https://erplocalization.com/georgia/) | Lari (GEL) | VAT – standard rate 18% | Tax invoices issued electronically through the Revenue Service RS.ge portal (effectively universal for VAT payers) | 8 / 8 | 0 |
| [Kosovo](https://erplocalization.com/kosovo/) | Euro (EUR) | TVSH – standard rate 18% | Fiscalisation regime under Administrative Instruction MF No. 01/2026 on electronic fiscal devices, fiscal systems and fiscal software (no structured B2B e-invoi… | 8 / 8 | 0 |
| [Montenegro](https://erplocalization.com/montenegro/) | Euro (EUR) | PDV – standard 21%, reduced 7%, zero rate | Real-time fiscalisation of invoices (JIKR code + QR) since 2021; structured B2B e-invoicing platform not legislated as of July 2026 | 8 / 8 | 0 |
| [North Macedonia](https://erplocalization.com/north-macedonia/) | Denar (MKD) | ДДВ (VAT) – general 18%, preferential 5% | e-Faktura: voluntary from 1 Oct 2026; mandatory for VAT-registered entities from 1 Apr 2027, non-VAT businesses from 1 Jul 2027 | 8 / 8 | 0 |
| [Serbia](https://erplocalization.com/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](https://erplocalization.com/turkey/) | Turkish Lira (TRY) | KDV – general rate 20% | e-Fatura / e-Arşiv e-document regime administered by the Revenue Administration (GİB) | 8 / 8 | 0 |

## North America

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Canada](https://erplocalization.com/canada/) | Canadian Dollar (CAD) | GST 5% federal (Excise Tax Act s.165); HST in participating provinces not re-checked | No federal e-invoicing regulation or roadmap defined | 8 / 8 | 0 |
| [United States](https://erplocalization.com/united-states/) | US Dollar (USD) | No federal sales tax or VAT; sales and use taxes imposed by 45 states and DC (plus local options) | No federal e-invoicing mandate; voluntary Digital Business Networks Alliance framework | 9 / 9 | 2 |

## Latin America

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Argentina](https://erplocalization.com/argentina/) | Argentine Peso (ARS) | IVA – general rate 21% | Electronic invoicing mandatory for all taxpayer categories; each invoice needs an ARCA authorisation code (CAE) via web services | 7 / 8 | 0 |
| [Brazil](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/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… | 9 / 9 | 2 |
| [China](https://erplocalization.com/china/) | Yuan Renminbi (CNY) | VAT – 13%, 9% and 6% rates; 3% or 5% collection rate for small-scale taxpayers | Fully digitalised e-fapiao (VAT e-invoices) issued via the State Taxation Administration system, rolling out alongside paper fapiao | 8 / 8 | 0 |
| [India](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/malaysia/) | Malaysian Ringgit (MYR) | Sales and Service Tax (SST): sales tax 5% or 10%; service tax generally 8%; no VAT/GST | MyInvois e-invoicing: B2B, B2C, B2G phased. Phased; taxpayers below RM3m exempt from 1 Sep 2026 (Guideline v4.8) | 9 / 9 | 2 |
| [New Zealand](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/israel/) | New Israeli Sheqel (ILS) | VAT (Ma'am) – 18% | Clearance model: allocation number from the Tax Authority required for B2B invoices above a falling threshold (NIS 10,000 from 1 Jan 2026; NIS 5,000 from 1 Jun … | 7 / 8 | 0 |
| [Saudi Arabia](https://erplocalization.com/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](https://erplocalization.com/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](https://erplocalization.com/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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Canonical: https://erplocalization.com/countries/ · Last updated: 2026-10-16 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. Data: CC BY-NC 4.0 (commercial use needs a licence: https://erplocalization.com/data-licence/), attribution "ERP Localization (erplocalization.com)".