E-Invoicing Mandates to Cover 80% of Global B2B Transactions by 2028, Complyance Reports

Global — June 1, 2025 — A new analysis published by Complyance projects that government-mandated e-invoicing will cover approximately 80% of global B2B transaction volume by 2028, up from roughly 35% today. The acceleration is driven by the EU's ViDA regulation, expanding mandates across the Gulf Cooperation Council, and rapid adoption across Southeast Asia.

The report examines the global regulatory landscape and identifies the key mandates that businesses need to prepare for in the next 24 months.

What Is Driving the Global E-Invoicing Acceleration?

Three regional developments are converging to make e-invoicing a near-universal requirement for B2B transactions:

1. EU VAT in the Digital Age (ViDA)

The European Union's ViDA regulation will require all intra-EU B2B transactions to be reported electronically by 2030. Several member states are moving faster with domestic mandates:

• Germany: Mandatory B2B e-invoicing since January 2025
• France: Mandatory e-invoicing and e-reporting phased rollout from September 2026
• Poland: KSeF (National e-Invoicing System) mandate in effect
• Belgium: B2B e-invoicing mandate from January 2026
• Romania: RO e-Factura already live and expanding

2. Gulf Cooperation Council (GCC) Expansion

• Saudi Arabia: ZATCA Phase 2 expanding to more taxpayer waves
• UAE: FTA Peppol-based e-invoicing framework live
• Oman: E-invoicing mandate announced with phased rollout
• Bahrain: E-invoicing framework under development

3. Asia-Pacific Adoption

• Malaysia: LHDN MyInvois mandate covering all businesses by July 2025
• Singapore: Peppol-based InvoiceNow framework expanding
• India: E-invoicing threshold continuing to drop, covering more businesses annually
• South Korea: Expanding existing e-tax invoice requirements
• Australia: Peppol framework adopted for government suppliers

What Is Continuous Transaction Controls (CTC) and Why Does It Matter?

Continuous Transaction Controls (CTC) is the model where governments require invoices to be reported or cleared in real-time — at the point of issuance, not in batch during periodic VAT returns. CTC is replacing traditional periodic reporting in most new mandates.

Under CTC, the tax authority sees every invoice as it's issued. This means businesses need systems that can submit invoices in real-time, handle clearance responses, and manage rejections — all without slowing down their invoicing process.

Countries using CTC models include Saudi Arabia (ZATCA), Italy (SDI), India (GST Network), Turkey (GIB), and an increasing number of new mandates globally.

Key Findings from the Report

• 80% coverage by 2028: Government-mandated e-invoicing will apply to approximately 80% of global B2B transaction volume, up from 35% today
• 50+ countries will have active or announced e-invoicing mandates by end of 2027
• Real-time clearance is becoming the standard model, replacing batch reporting
• Peppol adoption is accelerating outside Europe, with the UAE, Singapore, Australia, Malaysia, and Japan joining the network
• Penalty enforcement is tightening: Countries that previously offered grace periods are beginning to enforce penalties for non-compliance

What Should Businesses Do Now?

The report recommends three steps for businesses operating across borders:

1. Audit your exposure — Map every country where you send or receive invoices and check the e-invoicing timeline for each. Use tools like Complyance's free compliance checker at complyance.io to assess your obligations.
2. Centralize compliance — Avoid building country-by-country integrations. Use a multi-country e-invoicing platform that handles format conversion, validation, and submission centrally across all jurisdictions.
3. Start before the deadline — Most mandates include a sandbox or pilot period. Use it to test integrations, validate data quality, and train your team before the go-live date.

Frequently Asked Questions

How many countries require e-invoicing in 2025?

As of 2025, over 40 countries have active or announced e-invoicing mandates, covering regions across Europe, the Middle East, Asia-Pacific, Latin America, and Africa. This number is projected to exceed 50 by the end of 2027.

What is the EU ViDA regulation for e-invoicing?

VAT in the Digital Age (ViDA) is an EU regulation that will require all intra-EU B2B transactions to be reported electronically by 2030. Several EU member states — including Germany, France, Poland, Belgium, and Romania — are implementing domestic mandates ahead of the EU-wide deadline.

What is Continuous Transaction Controls (CTC)?

Continuous Transaction Controls (CTC) is an e-invoicing model where governments require invoices to be reported or cleared in real-time at the point of issuance, rather than in batch during periodic VAT returns. CTC gives tax authorities immediate visibility into transactions and is becoming the standard model for new e-invoicing mandates worldwide.

Which countries use the Peppol network for e-invoicing?

Over 40 countries participate in the Peppol network, including all EU member states, the UAE, Singapore, Australia, New Zealand, Malaysia, Japan, and South Korea. Peppol is the most widely adopted international standard for electronic business document exchange.

About Complyance

Complyance is an e-invoicing compliance platform that helps businesses meet tax authority mandates across 20+ countries. The platform handles invoice generation, validation, submission, and archival — connecting businesses to government portals and exchange networks through a single API. Complyance is accredited by ZATCA (Saudi Arabia), FTA (UAE), LHDN (Malaysia), and certified as a Peppol Service Provider.

Website: complyance.io

Contact: contact@complyance.io