The mandatory use of e-invoicing in the B2B context in Spain is imminent, following the enactment of the Crea y Crece Law. However, in regions such as Latin America, it has been a long-standing reality.
In February 2005, the inaugural European regulation requiring electronic invoicing with public administrations came into force. Denmark became the inaugural European country to commence the mandatory transmission and receipt of electronic invoices in B2G relations.
The authority responsible for the implementation of electronic invoicing is the Digitaliseringsstyrelsen. The legislation that established the mandatory use of B2G electronic invoicing is the Bekendtgørelse om elektronisk afregning med offentlige myndigheder.
The publication of Law 5073/2023 "Measures to Combat Tax Evasion" on 11 December 2023 introduced a number of significant provisions designed to strengthen tax compliance within the country.
Finland was one of the pioneering countries in the adoption of electronic invoices. In 2014, the implementation of e-invoicing in public procurement (B2G scope) commenced as a result of the Public Administrations Financial Management Strategy (2014-2020).
Luxembourg's medium- and long-term strategy, covering the years 2023-2024 and 2025-2030 respectively, includes the use of PEPPOL beyond pure e-invoicing. This reflects a progressive and ambitious approach towards the digitisation of its business and tax processes.
In this context, the use of PEPPOL (Pan-European Public Procurement Online) is a central element of this strategy, covering a wider range of commercial transactions.
The e-invoice in Argentina is now mandatory, following the approval of General Resolution 4290/2018. This regulation encompasses both individuals and businesses, and it permits the issuance ofelectronic invoices without the use of fiscal controllers.
In 2024, the mandatory electronic filing of business information represents a significant new development. This is accompanied by the amendment of the Electronic Records Retention Law (ERRL), which requires taxpayers to electronically store their e-commerce documents, including invoices.
Chile was one of the first countries in Latin America to implement e-invoicing. In 2001, the Internal Revenue Service (SII) introduced the e-invoicing system in the country.
Norway, along with Denmark, Sweden, and Finland, is one of the countries that has made the strongest commitment to the adoption of electronic invoicing in the B2G area.
The history of B2G e-invoicing in Cyprus dates back to 2012, when the Council of Ministers approved a plan called the Digital Strategy for Cyprus, which focuses on promoting the use of ICT in public institutions to achieve a smart, sustainable and inclusive economy.
