Countries

Slovakia has published legal proposals to introduce an invoice clearance model for B2B. 

On 6 November 2020, the French Government introduced mandatory electronic invoicing for domestic transactions between companies (e-invoicing) and an obligation to transmit invoicing and payment data for transactions carried out with individuals or…

On the Germany Bundestag, "Introduction of a Digital System against VAT fraud" (February 10, 2021), the German introduction of mandatory e-invoicing is considered based on the Italian clearance model. 

Israel's tax authorities are planning to introduce a mandatory e-invoicing system for invoices above NIS 5,000, which would need to obtain immediate online approval from the Tax Authority when the transaction takes place.

A mandatory consumption tax invoicing system will become in force in Japan on October 1, 2023.

The Philippines Department of Finance (DOF) schedules to launch a pilot program for e-invoicing in January 2022.