E-invoicing coverage map — 47 countries, four continents
Flowie covers 47 jurisdictions across Europe, MENA, and Asia-Pacific — operating Peppol Access Points directly where we hold national accreditation, and integrating via vetted local partners where in-country presence is required by the regulator. The table below gives you the mandate status, network, and at-a-glance summary for each. Click any country for the full deep-dive. Last refreshed: 2026-05-05.
Coverage matrix
Click any column header to sort. Click a second time for descending, a third to restore the default order.
| Country | Status | Network | Tagline | Where things stand |
|---|---|---|---|---|
| 🇦🇺 Australia | Phased rollout | Peppol BIS 3.0 + PINT A-NZ | Peppol PINT A-NZ · federal default by Dec 2026 · ATO Peppol Authority | Federal B2G default by end-2026; no B2B mandate yet — Peppol-led adoption only. |
| 🇦🇹 Austria | Live mandate | Peppol BIS 3.0 | Peppol BIS B2G mandate live since 2014 · No B2B mandate yet | Federal B2G live; B2B will follow the EU ViDA timeline. |
| 🇧🇪 Belgium | Live mandate | Peppol BIS 3.0 | Peppol BIS B2B mandate live since 1 January 2026 (HERMES dropped) | Pure Peppol; no central hub. |
| 🇧🇬 Bulgaria | Phased rollout | Peppol BIS 3.0 + national SAF-T | SAF-T phase-in 2026–2028 · No domestic B2B mandate yet | SAF-T being introduced for large taxpayers; full e-invoicing TBD. |
| 🇨🇳 China | Live mandate | STA Golden Tax IV | Fully digital e-fapiao · Golden Tax IV nationwide · new VAT Law 2026 | Fully digital e-fapiao universal nationwide; VAT Law 2026 cements the regime. |
| 🇭🇷 Croatia | Live mandate | National Fiscalisation portal + Peppol BIS 3.0 | Fiscalisation 2.0 B2B mandate live since 1 January 2026 | B2B mandate ramping; full VAT-taxpayer scope reached during 2026. |
| 🇨🇾 Cyprus | Live mandate | Peppol BIS 3.0 | Peppol BIS B2G live · No B2B mandate yet | B2G mandate stable; B2B awaiting EU ViDA framework. |
| 🇨🇿 Czechia | Live mandate | ISDOC 6.0 (national) + Peppol BIS 3.0 | B2G mandate live · ISDOC + Peppol BIS · No B2B mandate yet | Public sector accepts both ISDOC and Peppol BIS; no B2B mandate. |
| 🇩🇰 Denmark | Live mandate | Peppol BIS 3.0 + OIOUBL via NemHandel | OIOUBL/Peppol BIS · B2G live since 2005 · Bookkeeping Act phasing 2024–2026 | B2G universal since 2005; new Bookkeeping Act introduces digital record-keeping with embedded e-invoicing requirements. |
| 🇪🇬 Egypt | Live mandate | ETA portal (national clearance, JSON/XML) | ETA clearance live for B2B/B2G · e-receipt expanding for B2C | Universal B2B/B2G clearance since 2023; B2C e-receipt expanding; threshold lowered for 2026. |
| 🇪🇪 Estonia | Phased rollout | Peppol BIS 3.0 + Estonian e-invoicing register | B2B-on-request live since July 2025 · B2G universal · Peppol BIS | B2B-on-request live; full B2B mandate expected ahead of ViDA. |
| 🇫🇮 Finland | Live mandate | Peppol BIS 3.0 + Finvoice 3.0 (national) | B2B-on-request since 2020 · B2G universal · Finvoice + Peppol | B2B-on-request universal in practice; B2G universal. |
| 🇫🇷 France | Phased rollout | PPF + Peppol BIS 3.0 | PPF mandate · receive Sept 2026 · send Sept 2027 | PPF receive obligation imminent; full send rollout 2027. |
| 🇩🇪 Germany | Phased rollout | Peppol BIS 3.0 + XRechnung CIUS + ZUGFeRD/Factur-X | B2B mandate phasing 2025–2028 · XRechnung B2G · ZUGFeRD/Factur-X B2B | Receive obligation universal since Jan 2025; send phasing through 2028 by company size. |
| 🇬🇷 Greece | Live mandate | myDATA (AADE) + Peppol BIS 3.0 | myDATA real-time reporting universal · Peppol BIS for cross-border | myDATA universal; B2B e-invoicing extension via approved providers expected to expand. |
| 🇭🇺 Hungary | Live mandate | NAV Online Számla + Peppol BIS 3.0 | NAV Online Számla 3.0 reporting universal since 2021 | Real-time invoice reporting universal; structured-invoice send mandate not yet legislated. |
| 🇮🇸 Iceland | Phased rollout | Peppol BIS 3.0 | Peppol BIS B2G adoption · No B2B mandate yet | B2G voluntary today; e-invoicing adoption rising via EEA alignment. |
| 🇮🇳 India | Live mandate | GST IRP (Invoice Registration Portal) + e-Way Bill | Mandatory IRN issuance via GST IRP · ₹5 crore threshold | B2B IRN clearance universal above ₹5 cr turnover; 30-day reporting cap above ₹10 cr. |
| 🇮🇪 Ireland | Live mandate | Peppol BIS 3.0 | Peppol BIS B2G live since 2019 · No B2B mandate yet | B2G stable; B2B consultation results expected 2026. |
| 🇮🇱 Israel | Live mandate | ITA SHAAM (national clearance, JSON) | ITA allocation-number clearance · accelerated 2026 thresholds | CTC clearance live since May 2024; thresholds tightening rapidly through 2026. |
| 🇮🇹 Italy | Live mandate | SDI + Peppol BIS 3.0 | SDI mandatory clearance since 2019 — universal B2B + B2G + B2C | Most mature CTC regime in the EU. |
| 🇯🇵 Japan | Voluntary | Peppol BIS 3.0 + JP PINT | Peppol JP PINT · voluntary network on top of Qualified Invoice System | Voluntary Peppol layer on top of the mandatory Qualified Invoice System (since Oct 2023). |
| 🇱🇻 Latvia | Live mandate | Peppol BIS 3.0 | B2B mandate live since 1 January 2026 · G2B universal | B2B mandate now live; reporting model rather than CTC. |
| 🇱🇮 Liechtenstein | Voluntary | Peppol BIS 3.0 | Peppol BIS available · No mandate · Small market | Voluntary; small market typically routed via Swiss/Austrian APs. |
| 🇱🇹 Lithuania | Live mandate | Peppol BIS 3.0 + E.sąskaita + i.MAS | E.sąskaita B2G universal · i.MAS reporting universal · No B2B mandate yet | Reporting universal via i.MAS / i.SAF-T; e-invoicing send obligation B2G only. |
| 🇱🇺 Luxembourg | Live mandate | Peppol BIS 3.0 | Peppol BIS B2G universal · No B2B mandate yet | Phased B2G complete; B2B awaits EU ViDA framework. |
| 🇲🇾 Malaysia | Live mandate | LHDN MyInvois portal + UBL 2.1 (MY CIUS) | MyInvois clearance · phased rollout completing Jan 2026 (RM 1m floor) | Phased clearance live; final wave Jan 2026; SMEs < RM 1m exempt. |
| 🇲🇹 Malta | Live mandate | Peppol BIS 3.0 | Peppol BIS B2G live since 2019 · No B2B mandate yet | B2G stable; B2B awaiting EU ViDA framework. |
| 🇳🇱 Netherlands | Live mandate | Peppol BIS 3.0 + NLCIUS | Peppol-by-default · B2G universal · NLCIUS profile · No B2B mandate yet | B2G universal; very high voluntary B2B adoption via SimplerInvoicing community. |
| 🇳🇿 New Zealand | Phased rollout | Peppol BIS 3.0 + PINT A-NZ | Peppol PINT A-NZ · MBIE Peppol Authority · NZ$33m supplier mandate Jan 2027 | B2G receive mandate live since 2022; ramping to send obligation in 2026 and supplier obligation in 2027. |
| 🇳🇴 Norway | Live mandate | Peppol BIS 3.0 + EHF + SAF-T | EHF/Peppol BIS B2G universal since 2012 · SAF-T universal | EHF/Peppol B2G universal; SAF-T universal; B2B consultation in progress. |
| 🇵🇱 Poland | Phased rollout | KSeF (national clearance) + Peppol BIS for cross-border | KSeF mandatory clearance · large taxpayers Feb 2026 · all April 2026 | Mandatory clearance live for large taxpayers; full universal scope April 2026. |
| 🇵🇹 Portugal | Live mandate | FE-AP (national B2G) + Peppol BIS 3.0 + SAF-T | ATCUD + SAF-T universal · B2G via FE-AP · No B2B mandate yet | ATCUD + SAF-T universal; B2G universal; B2B mandate proposed for 2027. |
| 🇷🇴 Romania | Live mandate | RO e-Factura (ANAF clearance) + Peppol BIS for cross-border | RO e-Factura mandatory clearance universal since July 2024 | Universal B2B clearance + SAF-T reporting; one of the most aggressive regimes in the EU. |
| 🇸🇦 Saudi Arabia | Live mandate | ZATCA Fatoora + UBL 2.1 (KSA CIUS) | Mandatory clearance via Fatoora portal · live since 2021 | Most mature CTC regime in MENA — universal B2B + B2G live; Phase 2 integration ramping by wave through 2026. |
| 🇸🇬 Singapore | Phased rollout | Peppol BIS 3.0 + PINT-SG (5-corner) | Peppol InvoiceNow + GST 5-corner reporting · phased through 2031 | Voluntary Peppol since 2019; GST InvoiceNow mandatory rollout 2025-2031. |
| 🇸🇰 Slovakia | Phased rollout | IS EFA + Peppol BIS 3.0 | IS EFA phased B2G · No B2B mandate yet | IS EFA B2G phasing; full B2B not yet legislated. |
| 🇸🇮 Slovenia | Live mandate | UJP + Peppol BIS 3.0 | UJP B2G universal since 2015 · No B2B mandate yet | B2G universal via UJP; B2B consultation in progress. |
| 🇰🇷 South Korea | Live mandate | NTS HomeTax (national clearance, XML) | NTS e-Tax invoice · universal corporate clearance since 2011 | World-leading CTC: every corporation, plus sole proprietors above KRW 80m, must issue e-Tax invoices. |
| 🇪🇸 Spain | Phased rollout | Veri*Factu (AEAT) + FACe (B2G) + Peppol BIS 3.0 | Veri*Factu reporting · Crea y Crece B2B mandate · FACe B2G | Veri*Factu corporate live; Crea y Crece B2B phasing 2026–2028. |
| 🇸🇪 Sweden | Live mandate | Peppol BIS 3.0 + SFTI | Peppol BIS B2G universal since 2019 · SFTI · No B2B mandate yet | B2G universal; B2B awaiting EU ViDA framework. |
| 🇨🇭 Switzerland | Phased rollout | Peppol BIS 3.0 | Federal B2G ramping · No B2B mandate · Peppol BIS | Federal B2G adoption rising; no federal B2B mandate. |
| 🇹🇭 Thailand | Voluntary | RD e-Tax Invoice & e-Receipt portal (XML) | Voluntary e-Tax invoice/e-Receipt · ETDA-aligned XML · no mandate yet | Voluntary regime; the Revenue Department is encouraging adoption but no mandate is in force. |
| 🇹🇷 Türkiye | Live mandate | GİB / Hazine clearance + UBL-TR | GİB e-Fatura since 2014 · e-Arşiv universal from 2026 | Mature CTC regime; e-Arşiv universal from January 2026. |
| 🇦🇪 United Arab Emirates | Phased rollout | Peppol BIS 3.0 + PINT AE (5-corner) | Peppol 5-corner model · large taxpayers from 1 July 2026 | Peppol-based CTC launching mid-2026 — first MENA country to adopt the 5-corner model. |
| 🇬🇧 United Kingdom | Phased rollout | Peppol BIS 3.0 + MTD reporting | MTD VAT reporting universal · NHS Peppol B2G · No general B2B mandate | MTD VAT universal; e-invoicing consultation results expected 2026. |
| 🇻🇳 Vietnam | Live mandate | GDT national e-invoice platform (XML) | Universal e-invoice since 2022 · Decree 70 expansion 2025-2026 | Universal mandatory e-invoice; Decree 70 expanded scope to POS retail and foreign suppliers in 2025-2026. |
Mandate timeline
Every country's key e-invoicing dates on a single 2014 → 2030 axis. Each dot is a deadline; green = already in force, amber = phasing in this year, blue = scheduled. Hover or focus a dot for the full description, or click to jump to that country's deadlines section. Below the chart is a sortable "what's coming next" table.
Past — already in force
This year — phasing in
Future — scheduled
Today
Country
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
What's coming next (sortable)
| Date | Country | What ships |
|---|---|---|
| 2025-01-01 | 🇩🇪 Germany | Must be able to receive structured e-invoices. |
| 2025-01-01 | 🇮🇱 Israel | Threshold tightened. |
| 2025-01-01 | 🇲🇾 Malaysia | Wave 2 mandatory. |
| 2025-04-01 | 🇮🇳 India | 30-day reporting deadline enforced — late submissions rejected by IRP. |
| 2025-05-01 | 🇸🇬 Singapore | Soft launch of GST InvoiceNow. |
| 2025-05-15 | 🇦🇺 Australia | Migration to PINT A-NZ; legacy A-NZ BIS deprecated. |
| 2025-05-15 | 🇳🇿 New Zealand | Migration to PINT A-NZ; legacy A-NZ BIS deprecated. |
| 2025-06-01 | 🇻🇳 Vietnam | Decree 70/2025 in force — POS, foreign suppliers, tighter timing. |
| 2025-07-01 | 🇪🇪 Estonia | Sellers must issue a structured e-invoice when the buyer is a registered e-invoice recipient. |
| 2025-07-01 | 🇲🇾 Malaysia | Wave 3 mandatory. |
| 2025-07-01 | 🇪🇸 Spain | Veri*Factu obligation begins. |
| 2025-11-01 | 🇸🇬 Singapore | GST InvoiceNow mandatory. |
| 2026 | 🇪🇬 Egypt | Every printed e-receipt must display an ETA-validated QR code. |
| 2026-01-01 | 🇨🇳 China | New VAT Law supporting regulations in force; e-fapiao codified. |
| 2026-01-01 | 🇭🇷 Croatia | Structured e-invoice + real-time fiscalisation report. |
| 2026-01-01 | 🇩🇰 Denmark | Same Bookkeeping Act obligation extended to smaller companies. |
| 2026-01-01 | 🇮🇱 Israel | Accelerated by ITA in December 2025. |
| 2026-01-01 | 🇱🇻 Latvia | Universal mandate. Mandatory issue + receive. |
| 2026-01-01 | 🇲🇾 Malaysia | Wave 4 mandatory — final wave. |
| 2026-01-01 | 🇳🇿 New Zealand | Must also send Peppol e-invoices; pay 95% within 5 business days. |
| 2026-01-01 | 🇹🇷 Türkiye | TRY 3,000 e-Arşiv threshold removed — universal e-invoice obligation. |
| 2026-01-16 | 🇻🇳 Vietnam | Decree 310/2025 restructures penalty framework for invoice violations. |
| 2026-02-01 | 🇵🇱 Poland | KSeF mandatory. |
| 2026-02-02 | 🇹🇷 Türkiye | Updated UBL-TR technical standards in effect. |
| 2026-03-31 | 🇪🇬 Egypt | Resolution 281 of 2025: registration deadline at the lowered threshold. |
| 2026-03-31 | 🇸🇦 Saudi Arabia | Phase 2 integration deadline. |
| 2026-04-01 | 🇵🇱 Poland | KSeF mandatory. |
| 2026-04-01 | 🇸🇬 Singapore | GST InvoiceNow mandatory. |
| 2026-06-01 | 🇮🇱 Israel | Final threshold — originally planned for 2028, brought forward. |
| 2026-06-30 | 🇸🇦 Saudi Arabia | Phase 2 integration deadline — captures essentially the full VAT register. |
| 2026-07-01 | 🇦🇺 Australia | 30% of received invoices via Peppol target. |
| 2026-07-01 | 🇪🇸 Spain | Veri*Factu obligation extended. |
| 2026-07-01 | 🇦🇪 United Arab Emirates | Phase 1: PINT AE issuance + DRP reporting mandatory. |
| 2026-07-31 | 🇦🇪 United Arab Emirates | Deadline to appoint an Accredited Service Provider. |
| 2026-10-01 | 🇯🇵 Japan | Transition: input-tax credit on non-qualified invoices drops to 50%. |
| 2026-12-31 | 🇦🇺 Australia | Automated Peppol send + receive default. |
| 2027-01-01 | 🇩🇪 Germany | Must send structured e-invoices. |
| 2027-01-01 | 🇳🇿 New Zealand | Must invoice government via Peppol. |
| 2028-01-01 | 🇩🇪 Germany | Universal send obligation. |
| 2029-10-01 | 🇯🇵 Japan | Final transition: input-tax credit on non-qualified invoices drops to 0%. |
How Flowie handles each regime
From the API caller's perspective, every country is the same call: POST /v1/documents/send. Flowie figures out the rest:
- Pure Peppol 4-corner (BE, NL, SE, NO, IS, AT, CY, IE, MT, LU, AU, NZ, JP, …) — Flowie's AP delivers; that's it.
- Peppol 5-corner (UAE PINT AE, Singapore InvoiceNow + IRAS) — Peppol delivery plus a real-time copy to the national tax authority.
- Hard clearance (IT SDI, PL KSeF, RO e-Factura, KSA Fatoora, IL ITA, EG ETA, IN GST IRP, MY MyInvois, KR NTS, CN Golden Tax IV, VN GDT, TR GİB) — Flowie submits to the central platform first, captures the clearance number / UUID / IRN / allocation number, then delivers.
- Reporting regimes (HU NAV, GR myDATA, ES Veri*Factu, BG/SK/SI SAF-T) — Flowie ships the reporting envelope on every send, in addition to delivery.
- Hybrid PA / PDP (FR PPF) — Flowie is a registered Plateforme Agréée (PA, formerly PDP); lifecycle transitions auto-report.
- National-format wrappers (DE XRechnung, DK OIOUBL, NL NLCIUS, ES Facturae for FACe, CZ ISDOC, FI Finvoice, NO EHF, JP PINT, PINT-SG, PINT A-NZ) — Flowie auto-renders the right format from your JSON based on the recipient.
- Voluntary regimes (CH, IS, LI, JP qualified-invoice, TH e-Tax) — Peppol BIS or national format on opt-in basis; tax authority does not gate validity.
Regime types — what they mean
| Regime | What it means | EU examples |
|---|---|---|
| Clearance | Invoice not legally valid until the central platform accepts it. Synchronous. | IT, PL, RO |
| PDP / decentralised | Multiple accredited platforms; invoices flow peer-to-peer with parallel reporting to the central authority. | FR |
| Real-time reporting | Invoice exists immediately; metadata reported in near-real-time. | HU, GR, ES (Veri*Factu) |
| SAF-T | Periodic structured accounting export. Not real-time. | BG, LT, NO, PT, SK |
| Pure Peppol | 4-corner model; AP-to-AP routing, no central hub. | BE, NL, SE, NO, IE, AT, … |
| Voluntary / no mandate | E-invoicing accepted but not required. | CH, IS, LI |