September 22- 24, 2025
Austria Trend Hotel Savoyen Vienna, Lora Vukovarac Hrkic, Rennweg 16, 1030 Vienna, Austria
Sovos is proud to be a Sponsor of the E-Invoicing Exchange Summit Europe 2025, taking place in Vienna from September 22–24. This premier event brings together global leaders and experts to explore the latest developments in legislative changes, tax reporting mandates and real-time e-invoicing requirements through government platforms.
We’re also thrilled to be hosting our own speaking session:
What Happens After ViDA and CTC Implementations? The Evolution from Compliance to Continuous Audit.
Join Anna Nordén, Principal Regulatory Affairs and Stanislava Filcheva, Senior Regulatory Liaison Counsel, as they unpack the transformational impact of ViDA and global CTC frameworks. This session will explore:
The future of tax goes beyond meeting compliance deadlines — it’s about leveraging real-time data, enabling cross-border transparency and turning tax into a strategic asset for digital transformation.
We can’t wait to connect in Vienna and drive this important conversation forward.
For more information, agenda and registration visit E-Invoicing Exchange Summit.
Austria Trend Hotel Savoyen Vienna, Lora Vukovarac Hrkic, Rennweg 16, 1030 Vienna, Austria
With the pilot phase of France’s e-invoicing reform fast approaching, we’re prepared to support businesses every step of the way. As a global provider of tax compliance solutions and a trusted technology partner, we’re ready to help companies navigate the upcoming transition with confidence.
The French B2B e-invoicing reform is set to begin its pilot phase in February 2026, and we’re fully prepared to support companies during this critical stage.
With less than a year to go before the phased implementation of the mandate, we’re anticipating the needs of both French and international businesses operating in France. Our solution is complete, interoperable, and aligned with the latest specifications published by the French tax authority (DGFiP) and the AFNOR Commission.
According to Article 91 of the 2024 Finance Law, the obligation to receive electronic invoices will apply to all VAT-registered businesses from 1 September 2026. The issuance of e-invoices and e-reporting data will be introduced progressively between 2026 and 2027.
To help companies prepare, the French tax authority has announced a pilot phase starting in February 2026. Participation will be voluntary and will involve testing all end-to-end flows, formats, and business scenarios set out in the reform. Companies and their Partner Dematerialisation Platforms (PDPs) will play a central role in ensuring everything is operational before the full mandate kicks in.
We’re committed and ready to support our clients and partners in this next crucial step. Our solution enables participation in the pilot while covering all 36 use cases identified by the DGFiP, including:
Our platform is fully compliant with the latest technical specifications issued by the DGFiP, and we plan to support our first voluntary clients from the very beginning of the pilot in early 2026.
As of August 2024, we’re officially registered as a Partner Dematerialisation Platform (PDP no. 0004). Thanks to our deep regulatory expertise, strong local presence, and robust global infrastructure, we’re uniquely positioned to support clients not only during the pilot, but all the way through full implementation.
This combination of technology, expertise, and trusted partnership makes Sovos a strategic ally in the transition to e-invoicing. We’re here to guide businesses of all sizes with confidence, ensuring full compliance with the evolving requirements in France, across Europe, and around the world.
Like many countries, the Czech Republic has experience with e-invoices for the purposes of reducing administrative strain, reducing associated costs and greater visibility into the nation’s transactions.
It has yet to implement a full mandate on electronic invoicing for any type of transaction. This could change quickly, however. Keep this page in your bookmarks to stay on top of the country’s e-invoicing plans.
There is no mandate for issuing electronic invoices for B2B transactions in the Czech Republic, nor have any plans been unveiled for the eventual implementation of a B2B e-invoicing mandate.
Issuing e-invoices is optional, but a supplier must acquire the buyer’s consent before legally transmitting an invoice electronically.
There is no blanket mandate covering B2G transactions in the Czech Republic.
Central, regional and local authorities must accept and process e-invoices if they meet the format according to the European Standard. That said, suppliers are not required to issue e-invoices.
These authorities are also obliged to use the Národní elektronický nástroj (NEN) platform as part of the e-procurement process unless they have been authorised to use another tool.
These are the dates to know in the Czech Republic’s e-invoicing journey.
If you fall within the Czech Republic’s remit for issuing e-invoices, it’s wise to choose a partner that can help – not just in this country, but everywhere you do business.
That’s where Sovos steps in. We act as a single vendor for tax compliance, providing peace of mind and allowing you to reclaim time to focus on growing your business.
No, there are no mandates for issuing electronic invoices in the Czech Republic. However, public authorities are required to be able to receive and process e-invoices should a supplier voluntarily issue one.
B2C e-receipts were abolished in 2023. The EET portal and related infrastructure have been decommissioned. As a result, there is no longer a legal obligation to issue e-receipts or report sales in real time, and taxpayers cannot voluntarily continue using the EET system.
While Hungary does not explicitly mandate the issuance of electronic invoices for most transactions, the country’s real-time invoice reporting (RTIR) scheme applies to all taxpayers and companies.
This can make understanding your requirements difficult, but this overview makes compliance simple. Be sure to bookmark the page to stay ahead of any future regulatory changes.
There is no mandate to issue and receive e-invoices for business-to-business (B2B) transactions in Hungary.
That said, businesses are required to participate in Hungary’s real-time invoice reporting (RTIR) scheme. This model allows for e-invoicing, though it doesn’t mandate it, given that it requires taxpayers and companies to report their invoice data to the Hungarian tax authorities in real time.
E-invoicing can be voluntary, provided the buyer’s consent is obtained prior to issuance.
Receiving and processing electronic invoices is mandatory for central, regional and local contracting authorities in Hungary.
It is not required for suppliers to issue invoices electronically to these public administrations, however, meaning that e-invoicing is not fully mandated in a business-to-government (B2G) context.
While there is no e-invoicing obligation in Hungary, the country does require the electronic transmission of invoice data. More specifically, the real-time invoice reporting (RTIR) scheme requires all taxpayers to send their invoice data to the tax authorities as the transactions happen.
Learn more about Hungary’s RTIR obligation.
Learn the key dates in Hungary’s e-invoicing journey.
You’re not required to issue electronic invoices in Hungary, but it does benefit some taxpayers to issue and receive them. If that sounds like you, Sovos can help.
If your business operates in multiple countries, you have multiple obligations to meet. Sovos can help there too.
We are the compliance partner of many major companies, a single vendor for all things tax compliance – including e-invoicing.
Want to learn more? Speak with us today.
No, e-invoicing is not mandatory for either B2B or B2G transactions in Hungary. That said, governmental entities must be able to receive and process electronic invoices.
Hungary’s real-time invoice reporting obligation requires all taxpayers to send their transaction data to the tax authorities in real time, however.
No, there is no mandatory format to issue electronic invoices in the country.
All domestic B2B transactions, intra-community supplies, exports, and B2C transactions as well.
The digital business landscape is forever changing, yet one thing is certain: electronic archiving is more than a convenience – it’s a matter of compliance.
As governments worldwide invest in digital tax transformation initiatives like e-invoicing and e-reporting, a complex web of e-archiving requirements that vary across borders is also developing.
Understanding your e-archiving requirements is essential for maintaining proper tax evidence, surviving audits, and preventing potential business disruptions.
E-invoicing refers to the issuance and exchange of digital invoice documents, often in structured formats, replacing traditional paper processes. As countries implement mandatory e-invoicing and other types of Continuous Transaction Controls (CTCs) to close tax gaps and reduce fraud, these electronic documents must adhere to increasingly complex country-specific requirements.
While e-invoicing addresses the transaction process, e-archiving focuses on the long-term storage and preservation of these electronic documents in their original format to allow subsequent audits. This means proving that an archived invoice is precisely the same as when it was originally issued or received, with no unauthorised alterations.
According to research conducted between 2024 and 2025 by the Digital Innovation Observatories, “document archiving and management is the most commonly adopted service as a consequence of the introduction of e-invoicing mandates.”
This trend reflects a broader shift: regulatory compliance is no longer just about issuing invoices correctly, but also about how those documents are managed and retained throughout their lifecycle. As such, understanding the fundamentals of both e-invoicing and e-archiving is critical for organisations aiming to remain compliant, efficient and prepared in an increasingly digital and regulated environment.
E-archiving requirements are frequently underestimated but are critical to tax compliance globally.
While CTC systems provide real time granular data to the authorities, the possibility to conduct audits persists after the e-invoicing process, i.e. during the storage period, when the authorities will access e-archives to verify compliance. This makes a robust e-archiving system essential for businesses operating across multiple jurisdictions, each with unique regulatory requirements.
Importantly, businesses must maintain their own e-archiving strategy even when tax authorities offer centralised archiving services as part of CTC frameworks. In the event of an audit or legal dispute, it is ultimately the taxpayer’s responsibility to disprove or challenge the data held by the authorities. Relying solely on tax authority systems – or worse, on a counterparty’s archive – could leave businesses vulnerable, with limited control over the integrity or availability of critical documentation.
Moreover, businesses should view e-archiving not merely as a compliance obligation but as an opportunity to improve document management, streamline operations and strengthen audit defence. Without proper archiving, companies risk substantial penalties during audits and may face difficulties demonstrating compliance with local tax laws.
While there are several varying requirements from country to country, the following represent some of the essential general elements businesses must keep in mind when implementing a compliant e-archiving system:
As mentioned before, businesses often overlook the fact that e-archiving regulations can be as diverse and specific as e-invoicing mandates themselves, with each jurisdiction imposing its own distinct set of requirements.
While general requirements are present in almost every country, there are also unique complexities. As requirements differ from country to country, companies will find that certain jurisdictions have more complex and stringent e-archiving rules
Some country-specific e-archiving complexities examples are listed below:
Developing and implementing an effective e-archiving strategy presents significant challenges for businesses operating across multiple jurisdictions. With varying retention periods, technical requirements and constantly evolving regulations, organisations often struggle to establish compliant archiving processes that scale efficiently while minimising risk. A well-designed e-archiving approach ensures compliance, optimises operational efficiency and supports business continuity.
To develop an effective e-archiving approach, businesses should:
Tax audits can occur unexpectedly, requiring immediate access to archived invoices. Businesses should regularly test the retrieval and readability of archived documents and ensure staff understand how to access and present them during audits.
Beyond meeting regulatory requirements, a well-designed e-archiving system delivers significant business advantages:
Implementing a globally compliant e-archiving solution requires careful planning across technical, legal and operational dimensions. Rather than treating e-archiving as an afterthought to e-invoicing, it should be part of the foundation of your compliance strategy.
Sovos eArchiving offers compliant storage across over 60 countries from a single platform, ensuring country-specific compliance and continuous regulatory updates. This approach allows businesses to maintain compliance with constantly evolving requirements via one universal compliant e-invoice archive, regardless of the number of service providers and e-invoicing software solutions a company uses.
As tax authorities worldwide continue embedding compliance into business transactions, a robust e-archiving system isn’t just good practice—it’s essential for business continuity and audit readiness in our increasingly digital tax environment.
Finland has long worked to implement the electronic transmission of invoices, with the country’s digitisation journey beginning in 2008. Fast-forward to today, Finland is one of the European countries with the highest digitisation rate. Over 90% of the B2B invoices in Finland are formatted and sent electronically without obligation.
Despite the long journey, e-invoicing has not been fully implemented in the country. Learn more about the nuances of Finland e-invoicing with this handy overview.
There is no general mandate for issuing electronic invoices in Finland, but organisations still often use them. Similar to many European countries, the buyer’s acceptance is required for businesses to exchange e-invoices in Finland.
In 2021, the country passed a law that allowed companies with a turnover exceeding €10,000 to receive e-invoices from suppliers upon request.
Businesses can use any of the methods allowed by the EU VAT Directive 2006/112/EC to protect the integrity and authenticity of the e-invoice:
E-invoicing in Finland operates through a network of service providers (operators), who route invoices between senders and recipients. The Finnish Information Society Development Centre (TIEKE), a non-profit organisation, manages an e-invoicing Registry which includes the contact information and e-invoicing addresses of companies that have adopted electronic invoicing.
The typical formats used by businesses are:
Invoices must be retained for six years after the end of the accounting year.
While Finland has utilised e-invoices since 2008, it only obliged public authorities to be able to receive electronic invoices in 2019. This was specifically for central public administrations with a staged roll-out to cover all levels of the public administration.
The mandate was expanded in 2021 to include an obligation for suppliers of public administration, coinciding with a requirement for electronic invoices to meet the European Standard (EN16931).
Regularly used e-invoice formats include:
Central, regional and local authorities are capable of receiving electronic invoices through a network of e-invoice service providers or via the three free platforms provided by the State Treasury.
These platforms ensure secure and efficient processing of financial transactions, enabling governmental bodies at different levels to streamline their operations and maintain accurate records. This system also promotes transparency and accountability in public sector financial management.
E-invoices must be archived for six years from the end of the accounting year.
Finland began implementing Peppol in 2008, making it one of the initiative’s earliest adopters. Finland’s Peppol Authority is the State Treasury of Finland, an agency operating under the nation’s Ministry of Finance. It was appointed in 2022, assuming responsibility for running the national Addressing and Capability Lookup (ACL) service and enforcing the Peppol Authority Specific Requirements (PASR).
While some European countries prefer to format e-invoices according to Peppol standards, the main formats in Finland remain Finvoice and TEAPPSXML. Peppol BIS Billing, the framework’s standard format, is mainly utilised for cross-border transactions.
That said, since April 2024, Finnish governmental agencies have required suppliers to be able to exchange Peppol order and order response messages. This requirement isn’t enforced by law, but it is enforced in procurement contracts.
Learn more about Peppol.
Here are the key dates in Finland’s e-invoicing journey:
If you operate in multiple countries, you know how hard it is to stay on top of national regulatory requirements. Factor in the ever-changing nature of tax regulations, and you have a significant compliance burden on your hands.
Sovos serves as a single compliance partner that takes care of all your tax obligations so you can focus on what really matters: building your business.
Speak with our expert team today to reclaim your time and peace of mind.
E-invoicing is mandatory for suppliers to public sector entities, but not yet mandatory for B2B transactions. However, companies with an annual turnover of over €10,000 can require their suppliers to issue e-invoices.
The mandatory retention period for e-invoices in Russia is five years, which aligns with the statute of limitations for tax audits under Russian law.
Organisations must implement compliant archiving solutions that maintain document integrity while ensuring accessibility for potential tax authority inspections throughout the five-year period.
Since April 2020, any business in Finland with an annual turnover of more than €10,000 has the legal right to demand structured e-invoices (in EN-compliant formats like Finvoice or TEAPPSXML) from its suppliers. This encourages broader voluntary adoption of e-invoicing in the B2B sector.
Electronic invoicing in Ecuador, also known as Facturación electrónica, is mandated for established taxpayers. Like many Latin American countries, Ecuador was early in recognising e-invoices legally. However, the mandate for the document’s use only came into effect in 2014.
Ecuador has updated its regulation since mandating electronic invoicing. That’s why it’s important to stay up to date with the latest regulatory requirements, and this page is the perfect tool for doing so. Bookmark this page to stay up to date with the latest developments.
1. How does e-invoicing work in Ecuador?
2. Characteristics of electronic invoicing in Ecuador
3. Types of electronic receipts in Ecuador
4. Format of electronic invoices and documents in Ecuador
5. Participants in the e-invoicing process in Ecuador
6. Timeline of e-invoicing adoption in Ecuador
7. Penalties: What happens if I don’t comply with e-invoicing in Ecuador?
8. What else do I need for VAT compliance in Ecuador?
Ecuador originally implemented an “online” real-time invoicing system, where invoices and related documents had to be pre-validated by the tax administration before being issued and sent to customers.
Subsequently, in 2018, the system was switched to an offline validation method in which invoices are sent concomitantly to the SRI and customers without needing the SRI to pre-validate them.
Put simply, the offline e-invoicing process in Ecuador typically looks like the following:
B2B e-invoicing in Ecuador became applicable to all established taxpayers in November 2022 when the country increased the obligation to include the remaining 2,000,000 natural persons and companies.
All established taxpayers must issue e-invoices when conducting business in Ecuador, and the tax authorities must validate all electronic invoices.
E-invoicing is required for all domestic B2B transactions and exports for cross-border transactions.
As with B2B transactions, taxpayers must issue electronic invoices when conducting business with the public sector. B2G transactions must have an e-invoice that is digitally signed, validated, sent electronically and securely archived.
Using commercial invoices within the factoring system is not new in Ecuador. It has been contemplated for many decades within the country’s commercial code.
However, with the implementation of e-invoicing, provisions were established regarding the issuance, validation, processing and receipt of negotiable commercial electronic invoices. This subtype of electronic invoice must meet specific requirements to be processed and validated by the SRI.
The tax authority has established specific formats for the issuance and validation of such invoices, which must be approved or rejected by the recipients, that are secure for all corresponding legal purposes. In this regard, the SRI issued several manuals aimed at explaining the procedure for sending, validating, accepting, or rejecting such invoices.
Ecuador’s e-invoicing mandate covers the following electronic documents:
Electronic invoice: The electronic invoice is a form of issuing sales invoices that meets the legal and regulatory requirements for authorisation by the SRI.
Settlement of purchase of goods and provision of services: These documents must be issued and delivered by the taxpayers for certain acquisitions established in the Ecuadorian legal framework.
Credit and debit notes: These documents allow taxable persons to amend or modify valid invoices issued previously.
Withholding vouchers: This type of voucher indicates tax withholdings made by withholding agents authorised by local legislation.
Referral guide: These documents support the transfer of goods within the national territory, so all transport must carry them.
E-invoices in Ecuador must be in XML format, according to the XSD schemes available on SIR’s web portal. They must include information such as:
Electronic invoices must be secured with a digital certificate and an electronic signature. This validates that the document’s contents have not been tampered with once they are issued.
Alongside the e-invoice, both a unique access code (comprised of 49 numeric digits) and a graphical, printed representation of the document must be issued.
The taxpayer who issues vouchers electronically. The electronic invoicer may use its own system or a commercial system to generate invoices and other electronic vouchers.
The consumer of goods and/or services to whom a CPE is issued and who, as such, must receive it in their capacity as a consumer. Acknowledgement of receipt is not required.
Ecuador’s internal income service is the only entity that validates electronic vouchers in the country.
There have been plenty of developments with Ecuador’s e-invoicing journey over the years.
May 2013: A resolution is published that establishes the mandatory schedule of electronic billing
In Ecuador, there are penalties for not meeting the requirements laid out in the country’s e-invoicing regulation. For example, a fine ranging from USD $30-1,500 may be issued for each invoice a seller fails to issue.
There are numerous mandates taxpayers must consider when conducting business in the country. VAT compliance alone, especially when operating both domestically and internationally, can be a demanding and resource-heavy task.
Our dedicated page can help with VAT compliance in Ecuador.
E-invoicing is mandatory in Ecuador for all VAT-registered domestic taxpayers.
All established taxpayers must issue e-invoices in Ecuador.
Ecuador allows e-invoices to be cancelled through credit notes or cancellation prior to communication to the receiver.
Issuers of electronic invoices have 90 days following the document’s issuance for cancellation.
The validity query of electronic receipts can be made by entering the www.sri.gob.ec/ SRI Online portal in the public inquiries section enter the option Validity of Electronic Receipts.
RIDE is a graphical representation of electronic receipts that is to accompany an e-invoice that is sent to a recipient.
RIDE documents must include a barcode that follows the GS1-128 standard, as well as a format outlined in Ecuador’s technical specifications.
The withholding agents will mandatorily issue the withholding voucher when the payment is made. It will be available for delivery to the supplier within five business days following the presentation of the proof of sale.
With electronic invoicing becoming more common globally, following the lead of Latin American countries like Ecuador, it is important that you prioritise compliance.
The global – yet fragmented – adoption of e-invoicing solidifies the need to choose a single vendor for complete compliance, wherever you do business. Sovos is a tax compliance partner you can trust.
Focus on what truly matters: speak with a member of our team today to begin reclaiming your time.
Denmark has mandated the use of electronic invoices, though not in all contexts, since 2005 – making it an early adopter of the technology. E-invoicing is required for suppliers of goods and services when conducting business with public entities (B2G).
There is no e-invoicing mandate for B2B transactions, however. This page provides an overview of the state of electronic invoicing in Denmark. Be sure to bookmark it to stay updated on future regulatory changes.
There is no e-invoicing mandate for B2B transactions in Denmark.
However, in May 2022, Denmark adopted the new Danish Bookkeeping under which Danish registered businesses or foreign companies with permanent establishments that have accounting obligations in Denmark are required to adopt digital bookkeeping systems compliant with the new regulations.
According to the new regulations, taxpayers in scope must use Digital Bookkeeping Systems capable of generating, receiving and storing electronic invoices in the Peppol BIS and OIOUBL (the Danish-specific version of the UBL) formats.
Businesses in Denmark can choose a digital bookkeeping system registered with the Danish Business Authority – which indicates it complies with the new Digital Bookkeeping Act). If a business opts to use a digital bookkeeping system that is not registered, it falls on them to ensure their systems meet the requirements according to the new Danish Bookkeeping Act.
The requirement to use compliant digital bookkeeping systems was introduced in a phased timeline:
In Denmark, sending and receiving electronic invoices is mandatory for B2G transactions. This means that suppliers of goods and services to public authorities and institutions must issue invoices electronically—either in the Peppol or national OIOUBL format.
The Danish government mandates using its NemHandel platform for sending and receiving e-invoices in a B2G context.
Peppol is widespread in Denmark, serving as one of the two accepted means of formatting an electronic invoice. It’s said that 99% of B2G invoices in the country are electronic, and now the focus is improving the uptake of e-invoices in B2B transactions – which is not mandated.
The Danish Business Authority (ERST) is the nation’s Peppol Authority. This means it is responsible for registering companies that want to become a Peppol Access point or Service Metadata Provider (SMP), reporting, representing Denmark’s interests regarding Peppol and other related administrative efforts.
Learn more about Peppol e-invoicing.
Follow Denmark’s e-invoicing journey with these key dates.
Complying with the tax requirements of one country can be tough; never mind multinational compliance everywhere you do business. Add e-invoicing requirements to that mix, and it can take up a lot of time and headspace in your organisation.
Sovos is your ideal compliance partner for wherever you do business: a single vendor for all of your tax requirements that frees you up to focus on what truly matters to you.
Contact us today to learn more about how Sovos can help.
Issuing electronic invoices is mandatory in Denmark for B2G transactions (suppliers of goods or services to public authorities and institutions), but there is no mandate for B2B e-invoicing in the country.
Digital bookkeeping systems must be able to issue, send, receive and store e-invoices in both the Peppol BIS and OIOUBL (the Danish-specific version of the UBL) formats.
Norway is widely regarded as one of the more forward-thinking European countries when it comes to e-invoicing.
Serving as one of the original Peppol adopters and having implemented a mandate for B2G transactions since 2011, Norway has long been on an e-invoicing journey. That said, it has yet to implement a mandate for B2B transactions.
This page has all the information you need to be aware of Norway’s implementation of electronic invoicing.
There is no e-invoicing mandate for B2B transactions in Norway. Despite it not being required, it is popular on a voluntary basis throughout the country. Businesses can send invoices electronically, providing they have acquired the buyer’s consent.
With the EU’s ViDA initiative now approved, Norwegian businesses will need to send invoices electronically for cross-border B2B transactions from 1 July 2030. The country may well look to introduce a mandate ahead of time, however, with the Ministry of Finance launching a study into its implementation on 16 January 2025.
Since 2011, central authorities have been mandated to receive and process invoices electronically. In 2012, Norway mandated all suppliers of central government entities to send e-invoices. Finally, in 2019, it passed a regulation mandating public contracting authorities to receive and process electronic invoices.
Government entities in Norway are required to utilise Peppol to facilitate its e-invoicing obligations, including using the Peppol BIS format for both domestic and cross-border business and sending invoices through the Peppol eDelivery network.
Ireland joined the OpenPeppol association on 18 January 2018.
The country’s Office of Government Procurement (OGP) operates the Irish Peppol Authority, which is responsible for registering companies wanting to become a Peppol Access Point or Service Metadata Publisher in Ireland.
Learn more about Peppol e-invoicing.
Here are the key dates in Norway’s e-invoicing journey.
Norway appears to have more e-invoicing requirements on the way, and it’s not the only country to be evolving existing regulations and devising new rules. Compliance can be hard, especially when conducting business in multiple countries.
Sovos harmonises the fragmented nature of e-invoicing (with every country having its own obligations) by providing you with a single vendor for complete invoicing and tax compliance.
Choosing Sovos means choosing to reclaim your time and headspace.
It is mandatory for e-invoices to be issued for B2G transactions in Norway, but there is no requirement to issue and receive invoices electronically in a B2B context.
Singapore is on the brink of a significant transformation in its tax reporting landscape. The Inland Revenue Authority of Singapore (IRAS) has announced a phased adoption of InvoiceNow, the national e-invoicing framework based on the PEPPOL network, set to commence voluntarily for GST-registered businesses in May 2025.
Germany – the largest economy in Europe, and the fourth largest globally – is moving towards mandatory e-invoicing. As a key exporter of industrial goods, automobiles, machinery and chemicals, many European countries depend on German supply chains. This demonstrates the importance of understanding your compliance requirements, and choosing the right solution provider is critical.
Switzerland is on its e-invoicing journey, having mandated its use for transactions between suppliers and federal government entities since 2016.
That said, electronic invoicing is voluntary for B2B and B2C transactions, though there are different countrywide digitisation initiatives by businesses. Bookmark this page to stay on top of what’s to come from Switzerland’s tax authority.
1. How does B2G e-invoicing work in Switzerland?
2. How does B2B e-invoicing work in Switzerland?
3. Considerations for handling B2B e-invoices in Switzerland
4. Format of electronic invoices and documents in Switzerland
5. Timeline of e-invoicing adoption in Switzerland
Switzerland currently requires suppliers to issue electronic invoices when contracting with federal administrations, if the contract’s value exceeds CHF 5,000 (approx. EUR 5,200).
There are two main e-invoicing channels made available to businesses for submitting e-invoices to federal administrations:
Private businesses can choose to issue electronic invoices voluntarily. A few initiatives, such as the QR Bill, encourage businesses to adopt electronic invoicing.
Since June 2020, QR bills replaced the payment slips. The QR bill embeds a Swiss QR code, that contains all relevant information for automated payment in structured form.
The QR code is compatible with e-invoices by complementing the data set with QR reference and QR IBAN in the Payment reference number and IBAN Number fields, respectively.
While Switzerland does not mandate a specific invoice format, swissDIGIN is the recommended e-invoicing format. Other accepted formats include:
Here are the key dates in the country’s electronic invoicing journey so far.
Only transactions from suppliers to the Swiss government are mandated to be invoiced electronically. B2B e-invoicing is currently voluntary in Switzerland.
With the EU’s ViDA initiative close to being enforced, electronic invoices are planned to become mandatory for B2B transactions across Europe—including Switzerland—from January 2026.
Taxpayers must ensure the integrity of the content and authenticity of the origin of e-invoices. The most common method to meet these requirements is to apply an e-signature.
The primary benefit of adopting e-invoicing is complying with Switzerland’s mandate for B2G transactions.
It provides other business benefits, including reducing paper usage and waste, saving costs and manual labour associated with processing, reducing errors by eliminating manual input and enabling integration possibilities for operational efficiency.
E-invoicing isn’t just growing in popularity in Switzerland, it’s on a global rise. As electronic invoicing continues to become mandated, compliance becomes more difficult and as important as ever.
E-nvoicing may be a global trend, but it’s fragmented in nature. Countries have their own rules and regulations. That’s why it’s imperative that you choose a single vendor for compliance. Sovos is the solution.
Instead of spending your time ensuring compliance everywhere you do business, let Sovos do the heavy lifting so you can focus on what matters.
As a pioneer in tax digitization, Sweden is one of the early adopters of electronic information exchange, with its journey starting in 2003.
The country has been digitally transforming its processes since then, bringing its e-invoicing rules and standards in line with the European standard (EN 16931).
This page is your ideal overview, covering major developments, pertinent regulations and requirements, and other important information.
As in many European countries, Sweden does not require the use of e-invoices for B2B transactions. Nevertheless, businesses in the country are encouraged to use the Peppol interoperability network and the EN19631-compliant Peppol BIS 3.0 format.
Companies opting for e-invoicing with their business partners should have the following compliance aspects in mind:
E-invoicing in public procurement has been mandatory in Sweden since 2019, obligating suppliers and their public contractors to exchange electronic invoices.
Unlike many other countries that have implemented e-invoicing, Sweden does not have a central platform for transmitting invoices electronically.
Sweden considers Peppol its preferred solution for public sector e-invoicing. Peppol BIS Billing 3 is the nation’s standard e-invoicing format, meaning it wholly complies with the European standard. It requires public sector entities to be registered in Peppol so they can receive e-invoices from suppliers.
There are other formats in use – like ESAP 6 and Svefaktura – but Sweden’s Peppol Authority, the Agency for Digital Government (Digg), actively encourages the use of Peppol BIS Billing 3.0 and is phasing out the legacy formats.
Sweden is one of the many European countries that complies with Peppol’s framework and standards. The country’s Peppol authority, the Agency for Digital Government (Digg), is focused on utilising the framework to assist with the adoption of e-invoicing, e-procurement and standardised infrastructure for cross-border trade.
Some of the Peppol specifications used in Sweden in are:
Find out more about Peppol e-invoicing.
Here are the key dates in Sweden’s electronic invoicing journey.
While e-invoicing has been common in Sweden since 2008, it’s still growing in popularity and adoption around the world. As more mandates enter into force, compliance becomes more complicated for international organisations.
The global rise of electronic invoicing is paired with its fragmented nature; countries have their own rules and preferences. Choosing a single vendor for compliance everywhere you do business is key.
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Public sector entities and their suppliers are required to exchange electronic invoices (B2G). E-invoicing for other transactions is voluntary.
While there are multiple e-invoicing formats in use, Sweden’s Digital Government Agency recommends the use of Peppol BIS Billing 3.0.
Digg recommends that Peppol participants use their company registration number. In some specific cases, GLN could also be an option.
The Netherlands’ e-invoicing journey started in 2019 when all public authorities were obligated to receive electronic invoices from their suppliers. It is estimated that roughly 1.6 million invoices are exchanged annually with the government.
Even though e-invoicing in business relations is still not mandatory, there are considerations to keep in mind when implementing e-invoicing between businesses voluntarily.
This page provides an overview of e-invoicing in The Netherlands, from its start to the current day. Be sure to bookmark the page to keep updated with future updates.
1. Key considerations for B2B e-invoicing in the Netherlands
2. Characteristics of B2G electronic invoicing in the Netherlands
3. Common data formats used in the Netherlands
4. Timeline of e-invoicing adoption in the Netherlands
5. Penalties: What happens if I don’t comply with e-invoicing in the Netherlands?
Many businesses in The Netherlands voluntarily opt-in for e-invoicing in their business relations, unlocking the benefits of digitisation.
Key considerations companies need to be aware of when implementing e-invoicing in the country include:
Since 2020, suppliers of central Dutch authorities have been obliged to submit e-invoices to their public contractors. The Netherlands has implemented the Peppol interoperability network to facilitate the exchange of e-invoices with governmental bodies.
The mandatory identifier that is used to route e-invoices to the central government organisations is the OIN number (Organisatie-identificatienummer).
There are three methods of submitting e-invoices:
E-invoices in the Netherlands can be sent and received in several formats, including:
Here are the key dates in the Netherlands’ e-invoicing journey.
Taxpayers should expect to receive fines for failing to meet invoicing requirements in The Netherlands.
While sending electronic invoices for B2B transactions is not mandated, it is required for private businesses that supply the Dutch central government. Failure to comply with the rules could result in a financial penalty.
E-invoicing is on the rise globally, especially in Europe, where the EU’s ViDA initiative is imminently arriving.
While electronic invoicing is a worldwide trend, it is fragmented and requires a nuanced approach wherever you do business. It’s important to choose a single vendor for compliance, simplifying your obligations.
Sovos is your ideal tax compliance partner. Let us handle your e-invoicing so you can focus on what matters: growing your business.
The Netherlands mandates that invoices to the Dutch central government must be transmitted electronically. It is currently not enforced for transactions between private businesses.
In B2B e-invoicing, the buyer’s consent is required. It can be tacit, meaning that the buyer can process the e-invoice or pay it.
The Peppol network is used as a framework in the B2G e-invoicing process. In late 2023, the country joined a pilot program organised by the European Commission on the exchange of e-invoices between businesses in The Netherlands and Singapore.
Belgium is on its way to enforcing electronic invoicing for B2B transactions, having already introduced it for governmental transactions since 2024. It’s important to stay in the know with the country’s upcoming invoicing changes.
This page serves as your overview of Belgium e-invoicing, providing the must-know information for tax compliance. Be sure to bookmark the page to be ahead of regulatory updates.
While electronic invoicing is already enforced for taxpayers selling to government entities, Belgium is still progressing towards implementing its B2B e-invoicing legislation.
In October 2023, Belgium submitted a request to the European Commission for a derogation from the EU VAT Directive, seeking authorisation to implement mandatory electronic invoicing for transactions between private businesses.
While awaiting the decision, the Belgian government has enacted legislation amending the VAT Act to establish an electronic invoicing obligation starting in January 2026.
No specific transmission method or invoice format is mandated for e-invoice exchange. However, the Belgian authorities recommend Peppol as the default exchange method.
Belgium’s endorsement of the Peppol framework and network as the default national system is a notable element of its e-invoicing operation. Peppol-BIS is the nation’s standard e-invoicing format, and issuers of electronic invoices must use the Peppol network. Belgium is one of many countries, especially within Europe, that have utilised this approach.
Follow the development of Belgium e-invoicing:
The default format of an e-invoice in Belgium is Peppol-BIS, although other formats may be allowed should they:
This is the most common format in the Peppol network, and it requires specific information like:
Belgium plans to implement an e-invoicing mandate on 1 January 2026.
According to the mandate, established VAT-registered entities must issue and receive electronic invoices in a structured format compliant with the European standard EN 16931.
The model will initially only be between buyers and sellers, not including any CTC (Continuous Transaction Controls) elements. This means that the country’s tax administration will not serve as a central platform or have access to invoice data in real or near real-time for the foreseeable future.
While Peppol is often used to facilitate the electronic transfer of invoices, Belgium also plans to use this framework for B2B e-invoicing.
E-invoicing is required for B2G transactions in Belgium, and B2B transactions will also require the issuance of electronic invoices from 1 January 2026.
From 2028, Belgium will also introduce an additional e-reporting requirement.
No, the Belgian tax authorities have clarified on their website that it is not compulsory to send structured electronic invoices for taxpayers not established in Belgium (i.e., without a permanent establishment).
Yes, certain entities are exempt from the mandate, including:
No, B2C transactions are currently out of the scope of the Belgian e-invoicing mandate.
Invoices in Belgium must include specific information such as:
Peppol-BIS is the standard e-invoicing format in Belgium, but other formats can be used – as long as there is a mutual agreement between the parties and the format meets European Standard EN 16931.
Belgium has chosen Peppol as its default e-invoicing framework, standard and format.
Peppol was launched in 2008 in an effort to standardise public procurement in governments across the EU. It was formed as a framework that enables cross-border electronic procurement and invoices to be sent to customers.
It standardises how information is structured and exchanged to unify business all over the European Union – and, today, beyond the EU. Malaysia and Singapore are two non-European countries to have embraced Peppol, for example.
Find out more about Peppol e-invoicing.
Greece has been in the process of implementing mandatory B2G e-invoicing over the past few years, with a B2B e-invoicing mandate expected to follow.
Following reports that Greece had requested a derogation to introduce mandatory B2B e-invoicing in 2024, the European Commission has published a proposal for a Council Implementing Decision to grant this authorisation.
This proposal confirms the Commission’s unanimous support for Greece’s intention to introduce a country-wide B2B e-invoicing mandate. It will be submitted to the European Council as a formal step before becoming an official decision.
In July 2024, Greece requested authorisation from the European Commission to introduce mandatory B2B e-invoicing.
According to the Commission’s proposed decision, the obligation will cover transactions between taxable persons established in Greece (B2B transactions). As a result, taxpayers who are VAT-registered in Greece but not established in the country will be excluded from the mandatory scope.
According to the Greek government’s request, mandatory e-invoicing will strengthen the existing myDATA e-accounting system which has been in place since 2018. The system requires taxpayers to transmit transactional and accounting data to the tax administration in real-time or periodically, updating a set of online ledgers maintained on the government portal.
myDATA will continue to exist, but the Greek government foresees its improvement once e-invoicing becomes mandatory. E-invoice data will directly feed into myDATA, providing real-time information and ensuring higher data quality.
Additionally, such data will be used to pre-fill VAT returns – a measure already in place in Greece – but which should be facilitated and improved with the advent of mandatory e-invoicing.
Greece should allow the issuance of e-invoices compliant with the European standard (EN 16931) in order to foster interoperability. The Commission does not mention any other specific formats.
While taxpayers will be able to exchange e-invoices in line with the EU standard, they will only report to myDATA the information necessary for tax purposes – rather than the full invoice.
Taxpayers are expected to be able to issue e-invoices via an Electronic Invoicing Service Provider, upgraded management programs (commercial/accounting, ERP) or the “timologio” free government application. However, more details will be revealed after the derogation is granted and the Greek government publishes its mandatory e-invoicing framework.
The European Commission’s explanations also conclude that the e-invoicing system Greece aims to implement is aligned with the VAT in the Digital Age (ViDA) proposal, which was recently approved by ECOFIN (Economic and Financial Affairs Council configuration of the Council of the European Union) and is expected to be officially adopted during 2025.
Seeking EU approval has become a common approach in the EU, as the current VAT Directive allows taxpayers to exchange invoices in any format, paper or electronic. It also mandates that the use of an electronic invoice is subject to the buyer’s acceptance.
Countries such as Italy, Poland and Romania, and others have already obtained authorisation to implement mandatory e-invoicing systems. However, this will change once ViDA is enforced, as EU Member States will no longer need to request such authorisation if they wish to introduce mandatory e-invoicing systems for domestic transactions.
The Commission proposes to grant Greece the authorisation from 1 July 2025 until 30 June 2026, as derogations are temporary and must be renewed over time. The Decision will apply until its final date or until ViDA requires Member States to apply any national provisions transposing the Directive once ViDA is officially approved.
This is a proposed decision by the European Commission to allow Greece to introduce mandatory e-invoicing measures. It must follow to by the Council before it becomes official and can produce legal effects. This is a procedural step and, based on the experience of other countries, is not expected to pose an obstacle to Greece’s receipt of the derogation.
Find out more about e-invoicing in Greece.
This webinar will provide five key trends in Indirect Tax Digitization and provide valuable insights into how businesses can craft a long-term strategy to tackle these challenges. In the session, he will also detail how to maintain compliance in an increasingly complex regulatory environment.
New Zealand began its e-invoicing journey in 2018 through a joint venture with Australia. While it’s far behind many other countries in adopting electronic invoicing, there are rules and requirements taxpayers must be aware of.
Be sure to bookmark this page to stay on top of future developments.
Currently, only central government agencies in New Zealand are required to be able to receive electronic invoices. This has been enforced since 1 March 2022.
There are no published plans to make e-invoicing obligatory for either B2B or B2G transactions, though—alongside Australia—New Zealand is actively promoting the adoption of e-invoicing. This may eventually lead to a mandate.
By July 2026 the government aims to receive e-invoices for 90% of B2G transactions.
Electronic invoices must be securely archived for at least seven years and formatted according to the PINT A-NZ specification.
Up until 15 November 2024, New Zealand utilised the A-NZ Peppol BIS 3.0 specification for e-invoices – a specification that was in place since 2018. Now though, it uses PINT A-NZ – a specification mandated by both Australia and New Zealand.
The main changes included:
Ensure your e-invoices meet the latest standards – read the full A-NZ PINT guidelines.
While New Zealand started working with Australia on its e-invoicing approach in 2018, it established its own Peppol Authority.
The Ministry of Business, Innovation and Employment (MBIE) is the Peppol Authority in New Zealand. The MBIE is the nation’s economic development agency.
New Zealand utilises Peppol’s framework to enable electronic invoicing throughout the country. This includes adopting a four-corner model, abiding by transport infrastructure agreements (TIA) and using Peppol’s document specifications.
Discover how to implement Peppol e-invoicing in your business.
E-invoicing, short for electronic invoicing, is the exchange of transaction data between electronic accounting systems. New Zealand has been developing its e-invoicing rules and regulations since 2018.
No, e-invoicing is not mandatory in New Zealand. Only central government agencies are required to be able to receive e-invoices.
As e-invoicing is not mandated in New Zealand, there are no penalties. That said, central government agencies must be able to receive electronic invoices.
The Ministry of Business, Innovation and Employment (MBIE) is the Peppol Authority in New Zealand. The MBIE is the nation’s economic development agency.
New Zealand utilises Peppol’s framework to enable electronic invoicing throughout the country. This includes adopting a four-corner model, abiding by transport infrastructure agreements (TIA) and using Peppol’s document specifications.
Discover how to implement Peppol e-invoicing in your business.
