Digitisation of tax reporting - Avalara global tracker

Avalara's global tracker of VAT and GST digital reporting provides a country-by-country list of the new and proposed requirements for invoice-level transactional reporting. 

From SAF-T to e-invoicing, tax authorities around the world are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track and monitor indirect tax due and reduce significant tax evasion and fraud.

Avalara provides automated and unified reporting solutions for countries around the world. Our e-invoicing solution is compliant with regulations in over 60 countries. 

Contact us to learn how we can simplify your digital VAT reporting and e-invoicing obligations.

Updates by region:


CountryReporting formatBasisImplementation
Albaniae-invoicingB2B / B2GJan 2021
AustriaSAF-TOn requestJan 2019
Czech RepublicControl StatementMandatory,
with VAT return
Jan 2016
Czech RepublicElectronic cash registersMandatoryJan 2023
FranceSAF-TOn requestJan 2014
(Chorus Pro)
B2B and B2C mandatoryJan 2023
GermanyB2B e-invoicingB2B2022-2023
Greecee-invoicing and e-books (myData)Mandatory on all invoicesNov 2021
HungaryReal-time invoice reportingMandatory B2BJul 2018
HungaryB2C live invoice reportingMandatory B2CApr 2021
Italye-invoicing (SdI - Sistema di Interscambio)Mandatory, live invoice reporting for all businessesJan 2019
ItalyReal-time invoice reporting for cross-border transationsMandatory, live invoice reporting for all businessesJul 2022
LithuaniaSAF-TOn requestJan 2019
LuxembourgSAF-TOn requestJan 2011
NorwaySAF-TMandatory, on requestJan 2020
NorwaySAF-T eVAT returnMandatoryJan 2022
PolandSAF-T (JPK)Mandatory, replaced VAT return Oct 2020Jan
Polande-invoicing (KSeF)Mandatory with phase-in of non-residents2023
PortugalSAF-TMandatory for residents, with VAT returnJan 2008
PortugalCertified e-invoice softwareMandatoryJul 2021
Serbiae-invoicingMandatoryJan 2022
SlovakiaControl StatementsMandatoryJan 2014
Slovakiae-invoicing (IS EFA)B2B and B2C invoice proposalTBC
SpainSII (Immediate Information Supply)Mandatory for large tax payers,
every 4 days
Jul 2017
Spaine-invoicing (FACeB2B)Mandatory – phased implementation2023-2024 TBC
Turkeye-invoicing 2014
United KingdomMaking Tax DigitalAPI submission of VAT return; Digital bookkeeping; digital journey from data to submissionApril 2021 (Phase 2)


CountryReporting formatBasisImplementation
Argentinae-invoicing (eFactura)Mandatory2019 completion
Brazile-invoicing (Nota Fiscal Eletrônica NF-e)Mandatory2005
ChileElectronic Tax Documents (DTE)Mandatory2001
Colombiae-invoice VAT reporting (CUFE)Mandatory2019
Guatemalae-invoicing (FEL)Mandatory2019
Mexicoe-invoice CFDIMandatory2014
Paraguaye-invoicing (SIFEN) TBC
Perue-invoicingMandatoryMarch 2019
USAe-invoicingPilot – voluntary2022

Asia Pacific

CountryReporting formatBasisImplementation
(Special VAT fapiao invoices)
Voluntary2020 - 2021
Indiae-invoicingMandatory2020 - 2021
JapanTax qualified invoice regimeMandatoryOct 2023
Philippinese-invoicing pilot 2023
South Koreae-invoicing (eTax)Mandatory2011
Taiwane-invoicing (eGUI)Mandatory2019
Vietname-invoicingMandatoryJuly 2022

Middle East & Africa

CountryReporting formatBasisImplementation
Egypte-invoicingMandatoryNov 2020
Jordane-invoicingMandatory2021 TBC
Saudi Arabiae-invoicing

Integration with
ZACTA platform
Dec 2021 (Phase 1)

Jan 2023 (Phase 2)
Ugandae-invoicing and
MandatoryJan 2021
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