E-Invoicing Mandates by Country (2026)

GST E-Invoicing (IRP) · Threshold: ₹5 crore+

Mandatory since 2020 (phased). IRN via IRP. Expanding to all GST-registered businesses.

MyInvois (LHDN) · Threshold: Phased rollout, all taxpayers by Jul 2025

Mandatory for businesses with RM100M+ turnover from Aug 2024. Full rollout by July 2025.

BIR CAS · Threshold: Large taxpayers + e-commerce

BIR Computerized Accounting System for the large-taxpayer service and e-commerce platforms.

Peppol e-Invoicing · Threshold: Government suppliers

Mandatory for government suppliers. Voluntary for B2B via Peppol network.

FIRS Merchant-Buyer Solution · Threshold: Phased rollout (large from Aug 2025)

Mandatory for large taxpayers (Aug 2025). SMEs phasing in from Jan 2026.

KRA eTIMS · Threshold: All VAT-registered

Mandatory for all VAT-registered businesses. eTIMS device or software required.

GRA E-VAT · Threshold: Phased rollout

Ghana Revenue Authority E-VAT certified-invoice issuance.

SARS e-invoicing · Threshold: TBD

SARS is reviewing the e-invoicing mandate. Invoicemonk issues structured tax invoices ready for the future regime.

ZIMRA FDMS · Threshold: VAT-registered + fiscalised

ZIMRA Fiscalisation Data Management System fiscal signatures on every invoice.

SRC e-invoicing · Threshold: VAT-registered

Seychelles Revenue Commission structured-invoice regime.

HMRC MTD for VAT · Threshold: All VAT-registered

Making Tax Digital for VAT: digital VAT records and MTD-API returns since April 2022.

Peppol four-corner network · Threshold: All EU B2G; B2B per country

Peppol BIS 3.0 routing via certified Access Point — covers Italy SDI, Romania e-Factura, Hungary NAV, Poland KSeF, Germany XRechnung, France B2B, Belgium 2026.

ViDA Directive (planned) · Threshold: All cross-border B2B

VAT in the Digital Age: mandatory cross-border e-invoicing planned for 2028-2030. Invoicemonk ready via Peppol.

ZATCA Fatoorah — Integration · Threshold: All VAT-registered (waves)

CSID-signed UBL 2.1 cleared through Fatoorah (B2B) / reported (B2C).

ZATCA Fatoorah — Generation · Threshold: All VAT-registered not yet on Phase 2

Tamper-resistant structured invoices with QR on Simplified Tax Invoices.

NF-e / NFS-e (SEFAZ) · Threshold: All businesses

NF-e signed with ICP-Brasil A1 and authorised by SEFAZ; Chave de Acesso on every invoice.

US Federal B2G · Threshold: Federal suppliers

Treasury Bureau of the Fiscal Service Invoice Processing Platform for federal B2G.

CRA + Peppol Authority Canada · Threshold: GST/HST registrants

CRA-compliant tax invoices, Peppol routing where the buyer has a Canadian participant ID.