2026 to 2028 Global E-Invoicing Deadline Calendar: 50 Countries, 30 New Mandates

The e-invoicing landscape changes fast. Between 2026 and 2028, more than 30 new mandates will go live across 50 countries. This calendar covers every deadline you need to track, organized by year and quarter.

1. 2026, January to March: The Big Wave Begins

Eight European mandates go live on 1 January 2026. Belgium requires all businesses to issue and receive invoices via Peppol. Croatia activates B2B and B2G e-invoicing under Fiscalization 2.0. Denmark enforces digital compliance for businesses above DKK 300K under the Bookkeeping Act. Romania extends RO e-Factura to B2C with a 5-day transmission rule (SMEs deferred to 1 July 2026). Serbia begins Phase 1 covering public sector e-delivery notes and excise goods.

Poland follows on 1 February 2026 with KSeF mandatory for taxpayers above PLN 200M turnover. Turkey requires the updated UBL-TR 1.2.1 standard for e-Fatura on the same date. Greece postponed its B2B mandate for enterprises above €1M to 2 March 2026.

In Asia-Pacific, Kazakhstan begins new e-invoicing rules under IS ESF / e-Tamga on 1 January 2026, with the grace period ending 31 March.

In the Middle East and Africa, Israel's allocation number becomes mandatory for invoices above NIS 10,000. Saudi Arabia Wave 23 brings ZATCA Phase 2 integration for businesses above SAR 750K by 31 March. Egypt requires ETA registration for businesses above EGP 250K revenue by the same date.

2. 2026, April to June: Second-Wave Go-Lives and Expanding Scopes

Poland extends KSeF to all remaining VAT-registered taxpayers on 1 April 2026, with micro businesses excluded until January 2027.

Singapore makes InvoiceNow mandatory for all new voluntary GST registrants on 1 April 2026.

South Africa enacts its legal framework under the VAT Act (TALAB 2026) with a phased pilot rollout from 1 April 2026.

In the Americas, the Dominican Republic begins Phase 3 of DGII e-CF on 15 May 2026, covering small and micro businesses and remaining entities.

Israel drops its allocation number threshold to invoices above NIS 5,000 on 1 June 2026. Saudi Arabia Wave 24 follows on 30 June, expanding ZATCA Phase 2 to revenues between SAR 375K and 750K.

3. 2026, July to December: Heavyweights Come Online

France Phase 1 begins on 1 September 2026. All businesses must receive e-invoices, and large and mid-size companies must issue them. Greece extends its B2B mandate to all remaining businesses on 1 October 2026.

Australia targets 30% Peppol adoption for government procurement by July 2026, with full automation by December. The Philippines extends EIS e-invoicing to large taxpayers and e-commerce by 31 December 2026 (via RR 11-2025). Thailand's voluntary e-Tax Invoice continues, with a full mandate targeted for 2028.

The UAE pilot begins on 1 July 2026 with a voluntary Peppol-based system. Large taxpayers (≥ AED 50M) must appoint an ASP by 31 July. Nigeria's FIRS Merchant Buyer Solution goes live for medium taxpayers (N1B to N5B) in July, with enforcement following in January 2027. Bahrain expects mandatory e-invoicing in 2026 under the NBR framework, dates to be confirmed.

4. 2027, January to June: Enforcement Kicks In Globally

Germany begins mandatory e-invoice sending for businesses above €800K turnover on 1 January 2027. Poland extends KSeF to micro taxpayers (≤ PLN 10K/month) on the same date. Croatia expands its mandate to non-VAT-registered entities. Denmark begins mandatory B2B e-invoicing via Peppol. Portugal requires Qualified Electronic Signatures (QES) for all invoices. Estonia begins its proposed mandatory B2B e-invoicing.

The UAE Phase 1 goes live on 1 January 2027 for revenue ≥ AED 50M (ASPs must have been appointed by 31 July 2026). Oman begins Fawtara Phase 2 in February 2027, requiring all large VAT-registered companies to comply.

5. 2027, July to December: Most National Rollouts Complete

Spain begins its B2B mandate for companies above €8M turnover on 1 July 2027 under the Crea y Crece Royal Decree. France Phase 2 follows on 1 September 2027, requiring SMEs and micro-enterprises to issue e-invoices. Serbia extends to full private-to-private e-invoicing coverage on 1 October 2027.

In the UAE, mandatory e-invoicing extends to SMEs below the AED 50M threshold on 1 July 2027. All government transactions must use e-invoicing from 1 October 2027.

Malaysia's Phase 4 penalty-free period ends on 31 December 2027, with full enforcement from January 2028. Nigeria's EFS expands to the emerging taxpayer tier in July 2027.

6. 2028 and Beyond: Last Holdouts and the EU ViDA Framework

Germany extends mandatory e-invoice sending to all B2B businesses with no turnover threshold on 1 January 2028. Malaysia begins full Phase 4 enforcement with no further relaxation. Latvia begins mandatory B2B e-invoicing with structured reporting to VID. Slovenia begins mandatory B2B e-invoicing aligned with ViDA.

South Africa's SARS Central Tax Hub becomes mandatory for all businesses in 2028. Singapore extends InvoiceNow to all new compulsory GST taxpayers on 1 April 2028. Spain extends its B2B mandate to all remaining businesses by mid-2028. Portugal requires its first mandatory SAF-T accounting submission in 2028.

The EU ViDA Directive begins on 1 July 2030, introducing cross-border B2B Digital Reporting Requirements (EN 16931), with full domestic harmonization by 2035.

7. Already Live: Mandates in Force Today

Italy (since 2019) and Hungary (since 2018) lead in Europe. Asia covers India (2020), Vietnam (2022), and Pakistan (2025). The Middle East includes Saudi Arabia (2021) and Jordan (2025).

The Americas have the longest history: Chile (2003), Mexico (2005), Brazil (2007), Uruguay (2012), Peru and Ecuador (2014), Colombia and Costa Rica (2019).

In Africa, Tanzania (2010), Rwanda (2013), Egypt (2020), and Kenya and Ghana (2022) all have e-invoicing mandates in force. These countries are also expanding scope through 2026 and beyond.