Digitisation of tax reporting > Global tracker

The digitisation of tax reporting - a global tracker

Digitisation of tax reporting > Global tracker

The digitisation of tax reporting - a global tracker

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 that is due, and reduce tax evasion and fraud.

This global tracker provides a country-by-country list of the new and proposed requirements for invoice-level, digital transactional reporting.

Europe


Country Reporting format Basis Implementation
Albania e-invoicing B2B / B2G Jan 2021
Austria SAF-T On request Jan 2019
Czech Republic Control Statement Mandatory,
with VAT return
Jan 2016
Czech Republic Electronic cash registers Mandatory Jan 2023
France SAF-T On request Jan 2014
France e-invoicing
(Chorus Pro)
B2B and B2C mandatory Jan 2023
Germany B2B e-invoicing B2B 2022-2023
Greece e-invoicing and e-books (myData) Mandatory on all invoices Nov 2021
Hungary Real-time invoice reporting Mandatory B2B Jul 2018
Hungary B2C live invoice reporting Mandatory B2C Apr 2021
Italy e-invoicing (SdI - Sistema di Interscambio) Mandatory, live invoice reporting for all businesses Jan 2019
Italy Real-time invoice reporting for cross-border transations Mandatory, live invoice reporting for all businesses Jul 2022
Latvia e-invoicing Proposal 2025
Lithuania SAF-T On request Jan 2019
Luxembourg SAF-T On request Jan 2011
Norway SAF-T Mandatory, on request Jan 2020
Norway SAF-T eVAT return Mandatory Jan 2022
Poland SAF-T (JPK) Mandatory, replaced VAT return Oct 2020 Jan
Poland e-invoicing (KSeF) Mandatory with phase-in of non-residents 2023
Portugal SAF-T Mandatory for residents, with VAT return Jan 2008
Portugal Certified e-invoice software Mandatory Jul 2021
Romania SAF-T Mandatory TBC
Serbia e-invoicing Mandatory Jan 2022
Slovakia Control Statements Mandatory Jan 2014
Slovakia e-invoicing (IS EFA) B2B and B2C invoice proposal TBC
Spain SII (Immediate Information Supply) Mandatory for large tax payers,
every 4 days
Jul 2017
Spain e-invoicing (FACeB2B) Mandatory – phased implementation 2023-2024 TBC
Turkey e-invoicing   2014
United Kingdom Making Tax Digital API submission of VAT return; Digital bookkeeping; digital journey from data to submission April 2021 (Phase 2)

Americas


Country Reporting format Basis Implementation
Argentina e-invoicing (eFactura) Mandatory 2019 completion
Brazil e-invoicing (Nota Fiscal Eletrônica NF-e) Mandatory 2005
Chile Electronic Tax Documents (DTE) Mandatory 2001
Colombia e-invoice VAT reporting (CUFE) Mandatory 2019
Guatemala e-invoicing (FEL) Mandatory 2019
Mexico e-invoice CFDI Mandatory 2014
Paraguay e-invoicing (SIFEN)   TBC
Peru e-invoicing Mandatory March 2019
USA e-invoicing Pilot – voluntary 2022

Asia Pacific


Country Reporting format Basis Implementation
China e-invoicing
(Special VAT fapiao invoices)
Voluntary 2020 - 2021
India e-invoicing Mandatory 2020 - 2021
Japan Tax qualified invoice regime Mandatory Oct 2023
Philippines e-invoicing pilot   2023
South Korea e-invoicing (eTax) Mandatory 2011
Taiwan e-invoicing (eGUI) Mandatory 2019
Vietnam e-invoicing Mandatory July 2022

Middle East & Africa


Country Reporting format Basis Implementation
Egypt e-invoicing Mandatory Nov 2020
Jordan e-invoicing Mandatory 2021 TBC
Saudi Arabia e-invoicing
(Fatoorah)
Mandatory

Integration with
ZACTA platform
Dec 2021 (Phase 1)

Jan 2023 (Phase 2)
Uganda e-invoicing and
e-receipts
Mandatory Jan 2021

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Connect with Avalara

Learn more about meeting your e-invoicing and tax compliance obligations

Contact form