The use of e-invoicing in Asia is growing quickly. This is because many countries are adopting new rules to make e-invoicing more efficient and transparent.
Between 2025 and the future, new billing models, AI being used in business processes and the use of one set of standards will speed up this process. In this article, we will look at the most important changes expected in 2025 for e-invoicing in Asia.
E-invoicing in Jordan
At the end of 2024, the Council of Ministers decided to keep going with e-invoicing in Jordan using the JoFotara system.
This started phase 2 of the plan to use e-invoicing, which will start in April 2025. This means that for each good or service, there must be an original and correct e-invoice issued through JoFotara.
The first phase, which was registering taxpayers in the national e-invoicing system, was completed in May 2024.
E-invoicing in Kazakhstan
All e-invoices in Kazakhstan must be accompanied by an electronic signature. This is done through the Electronic Invoicing Information System (EIIS).
The Ministry of Finance of the Republic of Kazakhstan will launch a voluntary pilot project to register public contracts in the Electronic Invoicing Information System in the coming weeks.
Suppliers, subcontractors and state tax authorities can take part, but it is entirely voluntary, and they can choose to do so until 31 December 2025.
E-invoicing in Saudi Arabia
Saudi Arabia has made great strides in setting up its e-invoicing system, called FATOORAH. This project covers business-to-business (B2B), business-to-consumer (B2C) and business-to-government (B2G) transactions. It has been developed in two phases.The first phase began on 4 December 2021 with the aim of generating and storing electronic invoices.
The second phase, which started a few months later, is focused on integrating with ZATCA (Zakat, Tax and Customs Authority) systems so invoices can be exchanged in real-time.
By 2025, many taxpayers will be added to Saudi Arabia's e-invoicing system:
- January. Taxpayers with annual income between 7 and 10 million SAR.
- February. Taxpayers between 5 and 7 million SAR.
- March. Taxpayers between 4 and 5 million SAR.
- April. Taxpayers between 4 and 5 million SAR.
- July. Taxpayers between 4 and 5 million SAR.
- August. Taxpayers between 2 and 2.5 million SAR.
- September. Taxpayers between 1.75 and 2 million SAR.
- November. Taxpayers between 1.5 and 1.75 million SAR.
E-invoicing in the United Arab Emirates
Last January, the UAE Ministry of Finance published information about the e-invoicing programme. They asked companies and e-invoicing service providers for their views. This was to help define the country's digital model and future.
The information shows that the PEPPOL AE PINT format and the 5-corner PEPPOL model will be used in the future. Accredited service providers would be part of this. The tax authority (ZATCA) and the Ministry of Finance will also have their own PEPPOL access point.
The timeline for introducing e-invoicing in the UAE is as follows:
- Autumn 2024. The software providers will be published and a tax authority data portal will be created.
- Spring 2025. The draft legislation will be published.
- July 2026. Phase 1 will be launched.
E-invoicing in Pakistan
On 29 January 2025, the Federal Board of Revenue of Pakistan issued a document with several changes to the rules about issuing e-invoices. The new rules say that all taxpayers must use the Board's system and connect their e-invoicing devices and software to it.
The document explains how electronic invoices are to be issued, stored and checked, and how they must be used. It also explains what will happen if these rules are not followed, and how card payment machines, QR codes and other digital ways of paying can be added to the system.
E-invoicing in Malaysia
On 1 January 2025, the second phase of the e-invoicing scheme began. This means that taxpayers with an annual turnover between MYR 25 million and MYR 100 million must use the e-invoicing system.
In this second phase, electronic invoices in Malaysia must be submitted electronically in XML or JSON formats.
1 February 2025 is the end of the 'soft launch' and the application of penalties begins. From this date, taxpayers in the first wave will have to comply with the real-time invoicing mandate through the MyInvois system, as penalties will be imposed for not declaring e-invoices directly through the portal.
The deadline for companies with an annual turnover between MYR 150,000 and MYR 500,000 was initially set for 1 July 2025, but this has now been pushed back to 1 January 2026.
