E-invoicing has been a mandatory requirement for businesses in India engaged in B2B transactions since its gradual implementation commenced in October 2020, with the deadline for compliance set for April 2021.
The implementation of electronic invoicing in Bosnia and Herzegovina is still in its infancy, particularly in comparison to other European countries. Unlike in many other European countries, there is no legal obligation for businesses (B2B), consumers (B2C) or public administration (B2G) to use electronic invoicing. Despite the possibility of sending electronic invoices by post or fax, invoices are still processed in physical format.
New Zealand has published the fifth edition of its public procurement regulations, which include major changes, especially regarding electronic invoicing.
The Accounting software for resident companies has been made available by the Belgian Federal Public Service for Finance (FPS) for implementation from the 1st of January 2026. This coincides with the introduction of mandatory electronic invoicing. Furthermore, these software applications will facilitate the exchange of invoices in PEPPOL format.
The UK government has confirmed in its 2025 Budget that, as of April 1, 2029, all businesses must issue VAT invoices in a standardised electronic format.
PEPPOL was created in 2008 as a pilot Project by the European Comission and is governed by a set of specifications and standars based on multilaterals agreements. Its acronyc stands for Pan-European Public Procurement Online (PEPPOL).
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.
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.
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.
