{
  "name": "E-invoicing mandates by country",
  "publisher": "Klarbon",
  "url": "https://klarbon.app/data/e-invoicing-mandates.json",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "generated": "2026-11-08",
  "fields": [
    "code",
    "name",
    "scope",
    "obligation",
    "from",
    "status",
    "population",
    "source",
    "lastResearched",
    "guide"
  ],
  "mandates": [
    {
      "code": "AT",
      "name": "Austria",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/austria-e-invoicing"
    },
    {
      "code": "BE",
      "name": "Belgium",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/belgium-peppol-e-invoicing"
    },
    {
      "code": "BE",
      "name": "Belgium",
      "scope": "B2B",
      "obligation": "send",
      "from": "2026-01-01",
      "status": "enacted",
      "population": "In-scope Belgian established VAT-liable businesses transacting domestically.",
      "source": "https://einvoice.belgium.be/en",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/belgium-peppol-e-invoicing"
    },
    {
      "code": "BE",
      "name": "Belgium",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2026-01-01",
      "status": "enacted",
      "population": "In-scope Belgian established VAT-liable businesses transacting domestically.",
      "source": "https://einvoice.belgium.be/en",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/belgium-peppol-e-invoicing"
    },
    {
      "code": "BE",
      "name": "Belgium",
      "scope": "reporting",
      "obligation": "report",
      "from": "2028-01-01",
      "status": "announced",
      "population": "Issuers and recipients of structured e-invoices in Belgium, under bill DOC 56 1846/001, which is not yet law.",
      "source": "https://www.dekamer.be/FLWB/PDF/56/1846/56K1846001.pdf",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/belgium-peppol-e-invoicing"
    },
    {
      "code": "BG",
      "name": "Bulgaria",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/bg"
    },
    {
      "code": "HR",
      "name": "Croatia",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/hr"
    },
    {
      "code": "HR",
      "name": "Croatia",
      "scope": "B2B",
      "obligation": "send",
      "from": "2026-01-01",
      "status": "enacted",
      "population": "Domestic in-scope VAT-registered taxpayers.",
      "source": "https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni/eracun",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/hr"
    },
    {
      "code": "HR",
      "name": "Croatia",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2026-01-01",
      "status": "enacted",
      "population": "In-scope VAT and non-VAT taxpayers.",
      "source": "https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni/eracun",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/hr"
    },
    {
      "code": "HR",
      "name": "Croatia",
      "scope": "B2B",
      "obligation": "send",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "In-scope non-VAT taxpayers newly covered by issuing and fiscalisation rules.",
      "source": "https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni/eracun",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/hr"
    },
    {
      "code": "CY",
      "name": "Cyprus",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/cy"
    },
    {
      "code": "CZ",
      "name": "Czechia",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/cz"
    },
    {
      "code": "DK",
      "name": "Denmark",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/dk"
    },
    {
      "code": "DK",
      "name": "Denmark",
      "scope": "B2G",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Suppliers to public authorities using the national electronic invoice framework.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108882/eInvoicing+in+Denmark",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/dk"
    },
    {
      "code": "EE",
      "name": "Estonia",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/ee"
    },
    {
      "code": "EE",
      "name": "Estonia",
      "scope": "B2B",
      "obligation": "send",
      "from": "2025-07-01",
      "status": "verification-required",
      "population": "Transactions where a registered e-invoice recipient invokes the statutory default under the buyer-choice regime.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108883/eInvoicing+in+Estonia",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/ee"
    },
    {
      "code": "FI",
      "name": "Finland",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/fi"
    },
    {
      "code": "FI",
      "name": "Finland",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Suppliers responding to a qualifying buyer request under Act 241/2019.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108884/eInvoicing+in+Finland",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/fi"
    },
    {
      "code": "FR",
      "name": "France",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/france-e-invoicing"
    },
    {
      "code": "FR",
      "name": "France",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2026-09-01",
      "status": "enacted",
      "population": "French-established VAT-subject businesses, including franchise-en-base and micro-enterprises.",
      "source": "https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/france-e-invoicing"
    },
    {
      "code": "FR",
      "name": "France",
      "scope": "B2B",
      "obligation": "send",
      "from": "2026-09-01",
      "status": "enacted",
      "population": "Large enterprises and intermediate-sized enterprises in scope.",
      "source": "https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/france-e-invoicing"
    },
    {
      "code": "FR",
      "name": "France",
      "scope": "B2B",
      "obligation": "send",
      "from": "2027-09-01",
      "status": "enacted",
      "population": "Small and medium-sized enterprises (SMEs) and micro-enterprises in scope.",
      "source": "https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/france-e-invoicing"
    },
    {
      "code": "FR",
      "name": "France",
      "scope": "reporting",
      "obligation": "report",
      "from": "2026-09-01",
      "status": "enacted",
      "population": "Large and intermediate-sized enterprises for transactions and payment data covered by the e-reporting rules.",
      "source": "https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/france-e-invoicing"
    },
    {
      "code": "FR",
      "name": "France",
      "scope": "reporting",
      "obligation": "report",
      "from": "2027-09-01",
      "status": "enacted",
      "population": "SMEs and micro-enterprises for transactions and payment data covered by the e-reporting rules.",
      "source": "https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/france-e-invoicing"
    },
    {
      "code": "DE",
      "name": "Germany",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/germany-e-invoicing"
    },
    {
      "code": "DE",
      "name": "Germany",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2025-01-01",
      "status": "enacted",
      "population": "Domestic businesses receiving in-scope domestic B2B supplies.",
      "source": "https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/germany-e-invoicing"
    },
    {
      "code": "DE",
      "name": "Germany",
      "scope": "B2B",
      "obligation": "send",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "In-scope domestic issuers with previous-year turnover over EUR 800,000.",
      "source": "https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/germany-e-invoicing"
    },
    {
      "code": "DE",
      "name": "Germany",
      "scope": "B2B",
      "obligation": "send",
      "from": "2028-01-01",
      "status": "enacted",
      "population": "Remaining in-scope domestic taxable issuers after transition.",
      "source": "https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/germany-e-invoicing"
    },
    {
      "code": "GR",
      "name": "Greece",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/e-invoicing/gr"
    },
    {
      "code": "GR",
      "name": "Greece",
      "scope": "B2B",
      "obligation": "send",
      "from": "2026-03-02",
      "status": "enacted",
      "population": "Businesses with gross revenue over EUR 1 million in their 2023 income tax return.",
      "source": "https://www.aade.gr/en/mandatory-electronic-invoicing-digital-goods-movement-documents-frequently-asked-questions-answers",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/gr"
    },
    {
      "code": "GR",
      "name": "Greece",
      "scope": "B2B",
      "obligation": "send",
      "from": "2026-11-02",
      "status": "enacted",
      "population": "All other businesses that keep books under the Greek Accounting Standards.",
      "source": "https://www.aade.gr/en/mandatory-electronic-invoicing-digital-goods-movement-documents-frequently-asked-questions-answers",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/gr"
    },
    {
      "code": "HU",
      "name": "Hungary",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/hu"
    },
    {
      "code": "IE",
      "name": "Ireland",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/ie"
    },
    {
      "code": "IE",
      "name": "Ireland",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "announced",
      "population": "Large VAT-registered businesses established in Ireland in the announced November 2028 stage.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108889/eInvoicing+in+Ireland",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/ie"
    },
    {
      "code": "IT",
      "name": "Italy",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/it-e-invoicing"
    },
    {
      "code": "IT",
      "name": "Italy",
      "scope": "B2B",
      "obligation": "send",
      "from": "2019-01-01",
      "status": "enacted",
      "population": "Resident or established businesses issuing domestic invoices within the SdI regime.",
      "source": "https://www.mef.gov.it/focus/1-gennaio-2019-la-fattura-diventa-elettronica-00001/",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/it-e-invoicing"
    },
    {
      "code": "IT",
      "name": "Italy",
      "scope": "B2C",
      "obligation": "send",
      "from": "2019-01-01",
      "status": "enacted",
      "population": "In-scope invoice issuers under the SdI private-transaction regime.",
      "source": "https://www.mef.gov.it/focus/1-gennaio-2019-la-fattura-diventa-elettronica-00001/",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/it-e-invoicing"
    },
    {
      "code": "LV",
      "name": "Latvia",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/lv"
    },
    {
      "code": "LV",
      "name": "Latvia",
      "scope": "B2G",
      "obligation": "send",
      "from": "2025-01-01",
      "status": "enacted",
      "population": "Transactions with state and municipal institutions in the G2G, B2G and G2B segments.",
      "source": "https://www.vid.gov.lv/lv/e-rekini",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/lv"
    },
    {
      "code": "LV",
      "name": "Latvia",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2025-01-01",
      "status": "enacted",
      "population": "Transactions with state and municipal institutions in the G2G, B2G and G2B segments.",
      "source": "https://www.vid.gov.lv/lv/e-rekini",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/lv"
    },
    {
      "code": "LV",
      "name": "Latvia",
      "scope": "reporting",
      "obligation": "report",
      "from": "2026-01-01",
      "status": "enacted",
      "population": "Structured invoice data in G2G, B2G and G2B segments.",
      "source": "https://www.vid.gov.lv/lv/e-rekini",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/lv"
    },
    {
      "code": "LV",
      "name": "Latvia",
      "scope": "B2B",
      "obligation": "send",
      "from": "2028-01-01",
      "status": "enacted",
      "population": "Businesses and economic-activity operators in covered domestic B2B transactions.",
      "source": "https://www.vid.gov.lv/lv/e-rekini",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/lv"
    },
    {
      "code": "LT",
      "name": "Lithuania",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/lt"
    },
    {
      "code": "LT",
      "name": "Lithuania",
      "scope": "B2G",
      "obligation": "send",
      "from": "2017-07-01",
      "status": "verification-required",
      "population": "In-scope suppliers to public sector institutions.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108892/eInvoicing+in+Lithuania",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/lt"
    },
    {
      "code": "LU",
      "name": "Luxembourg",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/luxembourg-e-invoicing"
    },
    {
      "code": "LU",
      "name": "Luxembourg",
      "scope": "B2G",
      "obligation": "send",
      "from": "2023-03-18",
      "status": "enacted",
      "population": "All in-scope economic operators invoicing under a public procurement or concession contract.",
      "source": "https://guichet.public.lu/efacture-saisie",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/luxembourg-e-invoicing"
    },
    {
      "code": "LU",
      "name": "Luxembourg",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2028-01-01",
      "status": "announced",
      "population": "All businesses established in Luxembourg, under bill 8815, which is not yet law.",
      "source": "https://www.chd.lu/fr/dossier/8815",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/luxembourg-e-invoicing"
    },
    {
      "code": "LU",
      "name": "Luxembourg",
      "scope": "B2B",
      "obligation": "send",
      "from": "2028-07-01",
      "status": "announced",
      "population": "Businesses that at the 2026 balance sheet date exceeded two of: EUR 7.5 million balance sheet total, EUR 15 million net turnover, 50 full-time staff (bill 8815, not yet law).",
      "source": "https://www.chd.lu/fr/dossier/8815",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/luxembourg-e-invoicing"
    },
    {
      "code": "LU",
      "name": "Luxembourg",
      "scope": "B2B",
      "obligation": "send",
      "from": "2029-01-01",
      "status": "announced",
      "population": "All other businesses established in Luxembourg (bill 8815, not yet law).",
      "source": "https://www.chd.lu/fr/dossier/8815",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/luxembourg-e-invoicing"
    },
    {
      "code": "MT",
      "name": "Malta",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/mt"
    },
    {
      "code": "NL",
      "name": "Netherlands",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/netherlands-e-invoicing"
    },
    {
      "code": "PL",
      "name": "Poland",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/pl-e-invoicing"
    },
    {
      "code": "PL",
      "name": "Poland",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2026-02-01",
      "status": "enacted",
      "population": "In-scope KSeF recipients.",
      "source": "https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/pl-e-invoicing"
    },
    {
      "code": "PL",
      "name": "Poland",
      "scope": "B2B",
      "obligation": "send",
      "from": "2026-02-01",
      "status": "enacted",
      "population": "Taxpayers with 2024 gross sales over PLN 200 million.",
      "source": "https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/pl-e-invoicing"
    },
    {
      "code": "PL",
      "name": "Poland",
      "scope": "B2B",
      "obligation": "send",
      "from": "2026-04-01",
      "status": "enacted",
      "population": "Remaining in-scope taxpayers, subject to the temporary PLN 10,000 monthly gross-sales exception.",
      "source": "https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/pl-e-invoicing"
    },
    {
      "code": "PL",
      "name": "Poland",
      "scope": "B2B",
      "obligation": "send",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "Taxpayers that used the temporary exception for monthly invoiced sales up to PLN 10,000 gross, or issued invoices from cash registers.",
      "source": "https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/pl-e-invoicing"
    },
    {
      "code": "PT",
      "name": "Portugal",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/pt-e-invoicing"
    },
    {
      "code": "PT",
      "name": "Portugal",
      "scope": "B2G",
      "obligation": "send",
      "from": "2021-01-01",
      "status": "enacted",
      "population": "Large companies invoicing public bodies under public contracts (Recommendation 2003/361/EC).",
      "source": "https://www.espap.gov.pt/spfin/FAQ/Paginas/FAQ.aspx",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/pt-e-invoicing"
    },
    {
      "code": "PT",
      "name": "Portugal",
      "scope": "B2G",
      "obligation": "send",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "Small, medium and micro enterprises, and public bodies acting as suppliers, invoicing public bodies under public contracts.",
      "source": "https://www.espap.gov.pt/spfin/FAQ/Paginas/FAQ.aspx",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/pt-e-invoicing"
    },
    {
      "code": "RO",
      "name": "Romania",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/ro-e-invoicing"
    },
    {
      "code": "RO",
      "name": "Romania",
      "scope": "B2B",
      "obligation": "send",
      "from": "2024-07-01",
      "status": "enacted",
      "population": "In-scope domestic B2B transactions through RO e-Factura.",
      "source": "https://static.anaf.ro/static/10/Brasov/Brasov/oug_69_e_factura.pdf",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/ro-e-invoicing"
    },
    {
      "code": "RO",
      "name": "Romania",
      "scope": "reporting",
      "obligation": "report",
      "from": "2025-01-01",
      "status": "enacted",
      "population": "Small taxpayers covered by D406 SAF-T.",
      "source": "https://static.anaf.ro/static/3/Brasov/20241118093643_com_1030_obligativitate_saft.pdf",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/ro-e-invoicing"
    },
    {
      "code": "SK",
      "name": "Slovakia",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/e-invoicing/sk"
    },
    {
      "code": "SK",
      "name": "Slovakia",
      "scope": "B2B",
      "obligation": "send",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "VAT payers established in Slovakia, for in-scope domestic supplies to other businesses, taxable persons and legal persons in Slovakia.",
      "source": "https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/e-faktura",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/sk"
    },
    {
      "code": "SK",
      "name": "Slovakia",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "Legal persons and taxable persons in Slovakia, including those not registered for VAT, when a VAT-payer supplier must issue an e-invoice.",
      "source": "https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/e-faktura",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/e-invoicing/sk"
    },
    {
      "code": "SI",
      "name": "Slovenia",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/si"
    },
    {
      "code": "SI",
      "name": "Slovenia",
      "scope": "B2G",
      "obligation": "send",
      "from": "2015-01-01",
      "status": "verification-required",
      "population": "Suppliers invoicing budget users through the public payments system.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108900/eInvoicing+in+Slovenia",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/si"
    },
    {
      "code": "SI",
      "name": "Slovenia",
      "scope": "B2B",
      "obligation": "send",
      "from": "2028-01-01",
      "status": "verification-required",
      "population": "Covered domestic supplies between business entities registered in Slovenia.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108900/eInvoicing+in+Slovenia",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/si"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-06",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "reporting",
      "obligation": "report",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "In-scope corporate income tax entities using affected invoicing systems.",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-facturacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "reporting",
      "obligation": "report",
      "from": "2027-07-01",
      "status": "enacted",
      "population": "Other in-scope taxpayers using affected invoicing systems.",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-facturacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "B2B",
      "obligation": "send",
      "from": "2027-10-06",
      "status": "enacted",
      "population": "Businesses and professionals whose VAT turnover exceeded EUR 8 million in the previous calendar year.",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2027-10-06",
      "status": "enacted",
      "population": "Businesses and professionals whose VAT turnover exceeded EUR 8 million in the previous calendar year.",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "B2B",
      "obligation": "send",
      "from": "2028-10-06",
      "status": "enacted",
      "population": "All other businesses and professionals established in Spain, including the self-employed (autónomos).",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "B2B",
      "obligation": "receive",
      "from": "2028-10-06",
      "status": "enacted",
      "population": "All other businesses and professionals established in Spain, including the self-employed (autónomos).",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "reporting",
      "obligation": "report",
      "from": "2027-10-06",
      "status": "enacted",
      "population": "Invoice and payment status reporting by businesses whose VAT turnover exceeded EUR 8 million in the previous calendar year.",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "reporting",
      "obligation": "report",
      "from": "2028-10-06",
      "status": "enacted",
      "population": "Invoice and payment status reporting by all other businesses that are legal persons or entities.",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "reporting",
      "obligation": "report",
      "from": "2029-10-06",
      "status": "enacted",
      "population": "Invoice and payment status reporting by self-employed individuals (personas físicas) and entities under the income attribution regime.",
      "source": "https://sede.agenciatributaria.gob.es/Sede/iva/factura-electronica/calendario-implantacion.html",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "ES",
      "name": "Spain",
      "scope": "B2G",
      "obligation": "send",
      "from": "2015-01-15",
      "status": "enacted",
      "population": "Supplier legal entities within Article 4 of Law 25/2013 when invoicing covered public administrations.",
      "source": "https://www.boe.es/buscar/act.php?id=BOE-A-2013-13722",
      "lastResearched": "2026-11-08",
      "guide": "https://klarbon.app/es-e-invoicing"
    },
    {
      "code": "SE",
      "name": "Sweden",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2020-04-18",
      "status": "enacted",
      "population": "Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.",
      "source": "https://eur-lex.europa.eu/eli/dir/2014/55/oj",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/se"
    },
    {
      "code": "IS",
      "name": "Iceland",
      "scope": "B2G",
      "obligation": "receive",
      "from": null,
      "status": "verification-required",
      "population": "Public entities covered by Regulation 44/2019.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108903/eInvoicing+in+Iceland",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/is"
    },
    {
      "code": "LI",
      "name": "Liechtenstein",
      "scope": "B2G",
      "obligation": "receive",
      "from": null,
      "status": "verification-required",
      "population": "Covered authorities and above-threshold public procurement invoices under national procurement law.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108904/eInvoicing+in+Liechtenstein",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/li"
    },
    {
      "code": "NO",
      "name": "Norway",
      "scope": "reporting",
      "obligation": "report",
      "from": "2027-01-01",
      "status": "enacted",
      "population": "SAF-T Financial data for covered accounting periods from 2027 when required to provide it.",
      "source": "https://www.skatteetaten.no/en/business-and-organisation/start-and-run/best-practices-accounting-and-cash-register-systems/saf-t-financial/documentation/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/no"
    },
    {
      "code": "NO",
      "name": "Norway",
      "scope": "B2G",
      "obligation": "receive",
      "from": "2019-04-02",
      "status": "verification-required",
      "population": "Public authorities within the procurement electronic invoicing regulation.",
      "source": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108905/eInvoicing+in+Norway",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/no"
    },
    {
      "code": "GB",
      "name": "United Kingdom",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "announced",
      "population": "VAT invoices, government-announced mandate from 2029.",
      "source": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/gb"
    },
    {
      "code": "AL",
      "name": "Albania",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://www.tatime.gov.al/eng/c/320/fiscalization",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing-by-country"
    },
    {
      "code": "ME",
      "name": "Montenegro",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://www.gov.me/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing-by-country"
    },
    {
      "code": "RS",
      "name": "Serbia",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://www.efaktura.gov.rs/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/rs"
    },
    {
      "code": "TR",
      "name": "Turkey",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://ebelge.gib.gov.tr/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/tr"
    },
    {
      "code": "SA",
      "name": "Saudi Arabia",
      "scope": "B2B",
      "obligation": "send",
      "from": "2021-12-04",
      "status": "verification-required",
      "population": "Taxpayers subject to ZATCA phase-one e-invoice generation obligations.",
      "source": "https://zatca.gov.sa/en/E-Invoicing/Introduction/Pages/Roll-out-phases.aspx",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/sa"
    },
    {
      "code": "SA",
      "name": "Saudi Arabia",
      "scope": "reporting",
      "obligation": "report",
      "from": "2023-01-01",
      "status": "verification-required",
      "population": "Taxpayers individually notified into integration phase-two waves.",
      "source": "https://zatca.gov.sa/en/E-Invoicing/Introduction/Pages/Roll-out-phases.aspx",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/sa"
    },
    {
      "code": "IN",
      "name": "India",
      "scope": "reporting",
      "obligation": "report",
      "from": "2023-08-01",
      "status": "enacted",
      "population": "Notified taxpayers with aggregate annual turnover of INR 5 crore and above.",
      "source": "https://tutorial.gst.gov.in/downloads/news/e_invoice_overview.pdf",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/in"
    },
    {
      "code": "MX",
      "name": "Mexico",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "http://omawww.sat.gob.mx/tramitesyservicios/Paginas/anexo_20.htm",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/mx"
    },
    {
      "code": "BR",
      "name": "Brazil",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://www.nfe.fazenda.gov.br/portal/principal.aspx",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/br"
    },
    {
      "code": "MY",
      "name": "Malaysia",
      "scope": "reporting",
      "obligation": "report",
      "from": "2024-08-01",
      "status": "enacted",
      "population": "Annual turnover or revenue over MYR 100 million.",
      "source": "https://www.hasil.gov.my/en/e-invois/pelaksanaan-e-invois-di-malaysia/garis-masa-pelaksanaan-e-invois/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/my"
    },
    {
      "code": "MY",
      "name": "Malaysia",
      "scope": "reporting",
      "obligation": "report",
      "from": "2025-01-01",
      "status": "enacted",
      "population": "Annual turnover or revenue over MYR 25 million and up to MYR 100 million.",
      "source": "https://www.hasil.gov.my/en/e-invois/pelaksanaan-e-invois-di-malaysia/garis-masa-pelaksanaan-e-invois/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/my"
    },
    {
      "code": "MY",
      "name": "Malaysia",
      "scope": "reporting",
      "obligation": "report",
      "from": "2025-07-01",
      "status": "enacted",
      "population": "Annual turnover or revenue over MYR 5 million and up to MYR 25 million.",
      "source": "https://www.hasil.gov.my/en/e-invois/pelaksanaan-e-invois-di-malaysia/garis-masa-pelaksanaan-e-invois/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/my"
    },
    {
      "code": "MY",
      "name": "Malaysia",
      "scope": "reporting",
      "obligation": "report",
      "from": "2026-01-01",
      "status": "enacted",
      "population": "Annual turnover or revenue up to MYR 5 million, subject to current exemptions.",
      "source": "https://www.hasil.gov.my/en/e-invois/pelaksanaan-e-invois-di-malaysia/garis-masa-pelaksanaan-e-invois/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/my"
    },
    {
      "code": "SG",
      "name": "Singapore",
      "scope": "reporting",
      "obligation": "report",
      "from": null,
      "status": "enacted",
      "population": "GST-registered businesses under phased GST InvoiceNow onboarding.",
      "source": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-invoicenow-requirement",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/sg"
    },
    {
      "code": "EG",
      "name": "Egypt",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://sdk.invoicing.eta.gov.eg/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing-by-country"
    },
    {
      "code": "CO",
      "name": "Colombia",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://www.dian.gov.co/impuestos/sociedades/Paginas/obligadosfacturar.aspx",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/co"
    },
    {
      "code": "CL",
      "name": "Chile",
      "scope": "B2B",
      "obligation": "send",
      "from": null,
      "status": "verification-required",
      "population": "Taxpayers or sectors covered by the national phased electronic invoice or fiscalisation regime.",
      "source": "https://www.sii.cl/destacados/factura_electronica/",
      "lastResearched": "2026-11-05",
      "guide": "https://klarbon.app/e-invoicing/cl"
    }
  ]
}