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Malaysia continues to move forward with the implementation of its e-invoicing system, which began progressively in August 2024 and has since been extended to new groups of taxpayers based on their annual revenue or turnover.
The United Arab Emirates is moving towards the mandatory implementation of electronic invoicing. Following the launch of the pilot phase in July 2026, the new system has already entered an advanced testing phase, with the decentralised five-corner model operational and businesses and accredited service providers testing invoice exchange, integration and reporting processes.
On 12 December 2024, the General Department of Digital Economy of Cambodia (GDDE) introduced the voluntary registration of the Cambodia E-Invoicing System for Business-to-Government (B2G) transactions.
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Following the launch of the e-fapiao pilot programme, which was gradually extended to the whole country as of 1 December 2021, the State Tax Administration (STA) has announced its intention to officially promote e-fapiao documents nationwide for all taxpayers as of 1 December 2024.
Singapore is moving forward with the progressive implementation of InvoiceNow, its national Peppol-based e-invoicing network, with a timeline that will gradually extend the transmission of invoice data to the Inland Revenue Authority of Singapore (IRAS) among GST-registered businesses.
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.
On 5 June 2026, Japan’s Digital Agency, acting as the country’s Peppol Authority, updated the section dedicated to JP PINT, Japan’s digital invoice specification based on the Peppol standard.
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.
One of the particular features of the Asian market is its heterogeneous nature. It is much more diverse, for example, than either the European or Latin American markets. Asia is the largest and most populous continent on Earth. It has a concentration of major economic powers alongside others that are still in the very early stages of development. In such an uneven environment, electronic invoicing is only gradually finding its place.
