E-invoicing regulations worldwide

E-Invoicing/CTC Model:

– B2G: Peppol

– B2B: Post Audit

Mandatory Infrastructure:

– B2G: Peppol

– B2B: N/A

Mandatory Format:

– B2G: UBL 2.1, Peppol BIS

– B2B: N/A

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

– B2G: Contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

3 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Pre-clearance and post-clearance

Mandatory Infrastructure:

AFIP

Mandatory Format:

Local XML

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Required

Archiving Period:

10 years

Archiving Abroad:

Not allowed

E-Invoicing/CTC Model:

– B2G: Peppol

– B2B: Post Audit / BER (Peppol)

Mandatory Infrastructure:

– B2G: Peppol

– B2B: N/A

Mandatory Format:

– B2G: Peppol BIS AU-NZ,

– B2B: N/A

Mandatory for Issuing:

Formally, no explicit requirements. Yes, if requested under BER

Mandatory for Receiving:

– B2G: Partially Implemented (Peppol)

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

5 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

– B2G: Centralised/Peppol

– B2B: Post-Audit

Mandatory Infrastructure:

– B2G Federal level: USP/Peppol

– B2G other levels: BBG

– B2B: N/A

Mandatory Format:

– B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)

– B2B: N/A

Mandatory for Issuing:

– B2G: Suppliers to federal agencies

– B2B: No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Optional

Archiving Period:

– Movable Property: 7 years

– Immovable property: 22 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol

– B2B: Post-audit

– January 2026 B2B: Peppol rolled out

Mandatory Infrastructure:

– B2G: Mercurius/Peppol

– B2B: N/A

Mandatory Format:

– B2G: Peppol BIS

– B2B: N/A

Mandatory for Issuing:

– B2G: Suppliers to Flemish and Brussels regions 

– B2G March 2024: All suppliers

– B2B January 2026: Beginning of gradual rollout 

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent is required. (Consent not required if sending e-invoices to Hermes)

eSignature:

Optional

Archiving Period:

– Movable Property: 7 years

– Immovable property: 15 years

– Real Estate Construction: 25 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Post-clearance

Mandatory Infrastructure:

SIAT

Mandatory Format:

Local XML

Mandatory for Issuing:

Large taxpayers (suppliers notified by the normative resolutions issued by SIN)

Mandatory for Receiving:

Buyer’s consent required

eSignature:

Mandatory

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

– Pre-clearance: NF-e, CT-e, and MDF-e

– Post-clearance: NFS-2

Mandatory Infrastructure:

SEFAZ

Mandatory Format:

– NF-e, CT-e and MDF-e: XML’s harmonised on the federal level

– Presentation: DANFE for NF-e, DACTE for CT-e and DAMDFE for MDF-e

– NFS-e: XML’s established on municipal levels

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory

Archiving Period:

5 years

Archiving Abroad:

Allowed subject to derogation

E-Invoicing/CTC Model:

Post Audit

Mandatory Infrastructure:

N/A

Mandatory Format:

N/A

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Optional

Archiving Period:

10 Years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Post Audit

Mandatory Infrastructure:

N/A

Mandatory Format:

N/A

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

Buyer’s consent required

eSignature:

Not Required

Archiving Period:

6 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Pre-clearance

Mandatory Infrastructure:

SII

Mandatory Format:

Local XML

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory

Archiving Period:

6 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Centralized (under roll-out)

Mandatory Infrastructure:

STA

Mandatory Format:

OFD/Fully Digitized E-Fapiao (Pilot)

Mandatory for Issuing:

Aim to implement by 2025

Mandatory for Receiving:

Aim to implement by 2025

eSignature:

Mandatory

Archiving Period:

30 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Pre-clearance

Mandatory Infrastructure:

DIAN

Mandatory Format:

UBL 2.1 CO

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory

Archiving Period:

5 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Post Audit

Mandatory Infrastructure:

N/A

Mandatory Format:

N/A

Mandatory for Issuing:

N/A

Mandatory for Receiving:

N/A

eSignature:

Not Required

Archiving Period:

10 years

Archiving Abroad:

Not allowed

E-Invoicing/CTC Model:

– B2G: Centralised/Peppol

– B2B: Post-Audit

Mandatory Infrastructure:

– B2G: FINA e-Račun/Peppol

– B2B: N/A

Mandatory Format:

– B2G: UBL 2.1, Peppol BIS

– B2B: N/A

Mandatory for Issuing:

– B2G: Suppliers to all contracting authorities

– B2B: No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

11 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Post Audit

Mandatory Infrastructure:

– B2G: Peppol, under development

– B2B: N/A

Mandatory Format:

– B2G: EN Compatible, Peppol BIS

– B2B: N/A

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent is required

eSignature:

Not Required

Archiving Period:

6 years (for MOSS system 10 years)

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Post Audit

Mandatory Infrastructure:

– B2G: Under development

– B2B: N/A

Mandatory Format:

– B2G: EN Compatible by Law, local ISDOC in practice

– B2B: N/A

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent is required

eSignature:

Not Required

Archiving Period:

10 Years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

– B2G: Centralised/Peppol

– B2B: Post Audit

Mandatory Infrastructure:

– B2G: Nemhandel/Peppol

– B2B: N/A

Mandatory Format:

– B2G: OIOUBL or Peppol BIS

– B2B: N/A

Mandatory for Issuing:

– B2G: Suppliers to all contracting authorities

– B2B: No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

– Movable Property: 5 years

– Immovable Property: 10 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Post-clearance

Mandatory Infrastructure:

DGII

Mandatory Format:

Local XML

Mandatory for Issuing:

- Currently: Voluntary

- Jan-May 2024: Mandatory for Large Taxpayers

-Jan-May 2025: Mandatory for Medium Taxpayers

-Jan-May 2026: Mandatory for Small & Micro taxpayers

Mandatory for Receiving:

- Currently: Voluntary

- Jan-May 2024: Mandatory for Large Taxpayers

-Jan-May 2025: Mandatory for Medium Taxpayers

-Jan-May 2026: Mandatory for Small & Micro taxpayers

eSignature:

Mandatory

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

Post-clearance (within 24 hours)

Mandatory Infrastructure:

SRI

Mandatory Format:

Local XML

Mandatory for Issuing:

All buyers

Mandatory for Receiving:

All suppliers

eSignature:

Mandatory

Archiving Period:

7 years

Archiving Abroad:

Allowed under conditions

E-Invoicing/CTC Model:

- B2B and B2G: Clearance

- B2C: e-receipt system

Mandatory Infrastructure:

ETA Invoicing Portal

Mandatory Format:

XML/JSON

Mandatory for Issuing:

Phased rollout: Fully implemented by 2023

Mandatory for Receiving:

No explicit requirements

eSignature:

Mandatory

Archiving Period:

5 years

Archiving Abroad:

Allowed