Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 7 Years

B2G: suppliers to public entities

Exchange System: PEPPOL network

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 7 Years

B2G: suppliers to public entities

Exchange System: the Unternehmensservice Portal (aka Business Service Portal aka USP) or PEPPOL network

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary July 2024

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 7 Years

B2G: suppliers to public entities

Exchange System: Mercurius platform or PEPPOL network

Local legal name: Documentos fiscais eletrônicos de saída (DF-e):

- Nota fiscal eletrônica (NF-e)

- Conhecimento de transporte eletrônico (CT-e)

- Nota fiscal eletrônica de serviço (NFS-e)

- Nota fiscal eletrônica de energia elétrica (NF3-e)

- Manifesto eletrônico de documentos fiscais (MDF-e)

Model:

- Pre-clearance: NF-e, CT-e, and MDF-e

- Post-clearance: NFS-e

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format:

- NF-e: for goods

- NFS-e: for services

- CT-e: the transportation of goods

e-Signature: Required, format XMLDsig.

Archiving: 5 Years

All taxpayers

Exchange System: SEFAZ (Secretaria de Fazenda - Brazilian Tax Authority)

Frequency: declare NF-e and CT-e before shipping the merchandise

Local legal name: Documento Tributario Electrónico (DTE), Boleta

Model: Pre-clearance

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: DTE, local XML

e-Signature: Required, format XMLDsig.

Archiving: 6 Years

All taxpayers

Exchange System: Servicio de Impuestos Internos (SII), the Chilean tax authorities.

Local legal name: Golden Tax System (Fapiao)

Model: Pre-clearance

B2G: Voluntary

B2B: Voluntary

B2C: Voluntary

Format: XML

e-Signature: Required

Archiving: 10 Years

Only Mandatory for new taxpayers.

Exchange System: State Taxation and Administration (STA)

Local legal name: -

Model: Pre-clearance

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: UBL 2.1

e-Signature: Required

Archiving: 10 Years

All taxpayers

Exchange System: Dirección de Impuestos y Aduanas Nacionales (DIAN)

Local legal name: E-faktura

Model: PEPPOL

B2G: Mandatory

B2B: N/A

B2C: N/A

Format: OIOUBL and PEPPOL BIS 3.0

e-Signature: Not Required

Archiving: 10 Years

B2G: suppliers to public entities

Exchange System: NemHandel national network or PEPPOL network

Local legal name: E-faktura

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: TEAPPSXML 3.0 and Finvoice 3.0

e-Signature: Not Required

Archiving: 6 Years

B2G: only Mandatory for suppliers when invoicing a public administration for an amount above 10,000 Euros per year.

Exchange System: PEPPOL network

Local legal name: e-Invoicing and e-Reporting

Model: Clearance, PEPPOL

B2G: Mandatory

B2B: Mandatory from 2026

B2C: Mandatory from 2026

Format: UBL, CII, Factur-X

e-Signature: Not Required

Archiving: 10 Years

Taxpayers established in France.

Exchange System:

- B2G: Chorus Pro, PEPPOL

- B2B: Chorus Pro (Portail Public de Facturacion, PPF), Partner Dematerialization Platform (PDP)

Local legal name: xRechnung, ZUGFeRD

Model: Centralised, PEPPOL

B2G: Mandatory

B2B: Voluntary (Mandatory plan in 2026)

B2C: N/A

Format: Xrechnung, ZUGFeRD 2.1

e-Signature: Not Required

Archiving: 10 Years

B2G: suppliers of the central government and the Federal State of Bremen.

Exchange System: platform of each state, PEPPOL Network

Local legal name: my Digital Accounting and Tax Application (myDATA)

Model: Real-time Reporting, PEPPOL

B2G: Mandatory e-invoicing

B2B: Mandatory myDATA

B2C: Mandatory myDATA

Format: PEPPOL BIS for B2G, local XML for myDATA

e-Signature: Not Required

Archiving: 5 Years

All taxpayers established in Greece.

Exchange System:

- B2G: PEPPOL Network

- B2B: myDATA portal

Local legal name: RTIR

Model: Real-time Reporting

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: NAV 3.0 (XML)

e-Signature: Not Required

Archiving: 5 Years

All Taxpayers.

Exchange System: Online Szamla platform

Local legal name: -

Model: Clearance

B2G: Mandatory

B2B: Mandatory

B2C: N/A

Format: JSON

e-Signature: Not Required

Archiving: 6 Years

All taxpayers with turnover exceeds INR 50 million.

Exchange System: The GST Invoice Registration Portal (IRP)

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 6 Years

Public bodies must be able to issue and receive electronic invoices however it is Voluntary for suppliers.

Exchange System: PEPPOL Network

Local legal name: FatturaPA

Model: Pre-clearance

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: XML

e-Signature: Required

Archiving: 10 Years

VAT registered businesses established in Italy.

Exchange System: Sistema di Interscambio (SdI), Italian Revenue Agency’s e-invoicing platform.

Frequency: Immediately at the time of invoice creation.

Local legal name: Qualified Invoicing System

Model: PEPPOL

B2G: N/A

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 7 Years

Exchange System: PEPPOL Network

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 10 Years

B2G: suppliers to public entities

Exchange System: PEPPOL Network

Local legal name: CFDI

Model: Pre-clearance

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: XML (CFDI format)

e-Signature: Mandatory

Archiving: 5 Years

All taxpayers

Exchange System:

- Authorized Certification providers (PAC) for large companies

- Servicio de Administración Tributaria (SAT) for small companies

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 7 Years

B2G: suppliers to public entities

Exchange System: DIGIPOORT and PEPPOL Network

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 7 Years

B2G: suppliers to public entities

Exchange System: PEPPOL network

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 5 Years

B2G: suppliers to public entities

Exchange System: PEPPOL network

Local legal name: Comprobante de Pago Electrónico (CPE)

Model: Post-clearance

B2G: Mandatory

B2B: Mandatory

B2C: N/A

Format: UBL 2.1

e-Signature: Required

Archiving: 5 Years

All taxpayers

Exchange System: Certified service providers (OSE)

Local legal name: PeF, KSeF

Model: Centralised pre-clearance, PEPPOL

B2G: Mandatory

B2B: Voluntary (Mandatory from July 2024)

B2C: N/A

Format:

- B2G: UBL, CII, PEPPOL BIS Billing 3.0

- B2B: FA_VAT (XML)

e-Signature: Required

Archiving: 5 Years

All taxpayers

Exchange System:

- B2G: National eInvoicing platform (PeF), PEPPOL Network

- B2B: Krajowego Systemu e-Faktur (KSeF)

Local legal name: Fatura electrónica

Model: Centralised

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: UBL 2.1 “CIUS-PT”

e-Signature: Required

Archiving: 10 Years

B2G: suppliers to public entities

Exchange System: Exchange System: Portal da Fatura Eletrónica na Administração Pública (FE-AP)

Local legal name: RO e-Factura

Model: Centralised

B2G: Mandatory

B2B: Mandatory only high tax risk (Mandatory all in January 2024)

B2C: N/A

Format: UBL 2.1 RO_CIUS

e-Signature: Not Required

Archiving: 10 Years

B2G: suppliers to public entities

B2B: All taxpayers

Exchange System: National e-invoicing system (RO e-Factura)

Local legal name: FATOORAH

Model: Pre-clearance, Real-time Reporting

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: UBL 2.1 KSA

e-Signature: Required

Archiving: 6 Years

Taxpayers established in Saudi Arabia.

Exchange System: ZATCA portal

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: SG PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 5 Years

B2G: suppliers to public entities

Exchange System: Vendors@Gov portal, PEPPOL network

Local legal name: e-Tax Invoice

Model: Real-time Reporting

B2B: Mandatory

B2C: Mandatory

Format: Local XML

e-Signature: Required

Archiving: 5 Years

Taxpayers with turnover KRW 100 million

National Tax Service (NTS)

Local legal name: Facturae, Suministro Inmediato de Información (SII)

Model: Centralised, Real-time Reporting

B2G: Mandatory

B2B: Voluntary for e-Invoicing (Mandatory in 2025), Mandatory for SII

B2C: N/A

Format: Facturae, XML

e-Signature: Required for B2G

Archiving: 6 Years

B2G: suppliers to public entities

B2B e-invoicing: businesses with turnover more than €8 million per annum

SII: businesses with turnover more than €6 million per annum

Exchange System:

B2G e-invoice: FACe

SII: AEAT Electronic Office and regional tax agencies

Local legal name: -

Model: PEPPOL

B2G: Mandatory

B2B: Voluntary

B2C: N/A

Format: PEPPOL BIS Billing 3.0

e-Signature: Not Required

Archiving: 7 Years

B2G: suppliers to public entities

Exchange System: PEPPOL network

Local legal name: -

Model: Interoperability

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: UBL, CII, XML, Zugferd

e-Signature: Not Required

Archiving: 10 Years

B2G: suppliers to public entities for contracts value over 5000 CHF

Exchange System: Certified service providers

Local legal name: Electronic Government Uniform Invoice (eGUI)

Model: Real-time Reporting

B2G: Mandatory

B2B: Voluntary

B2C: Voluntary

Format: MIG-3.2.1 (XML)

e-Signature: Required

Archiving: 5 Years

All taxpayers including non-resident VAT registered businesses

Exchange System: Ministry of Finance's platform, Certified service providers

Deadline:

- B2B 7 days after the issuance of the invoice

- B2C: 2 days after the issuance of the invoice

Local legal name: E-Tax Invoice and E-Receipt

Model: Real-time Reporting

B2G: Voluntary

B2B: Voluntary

B2C: Voluntary

Format: Local XML

e-Signature: Required

Archiving: 10 Years

All Taxpayers.

Exchange System: the Revenue Department portal, the Electronic Transactions Development Agency (ETDA)

There are 2 e-invoicing systems:

- e-Tax Invoice & e-Receipt RTIR System

- e-Tax Invoice by E-mail System (for small companies with turnover less than THB 30 million)

Local legal name: E-fatura and e-Arsiv

Model: Centralised

B2G: Mandatory

B2B: Mandatory

B2C: Mandatory

Format: UBL 2.1 TR

e-Signature: Required

Archiving: 5 Years for tax law and 10 Years for commercial law

All Taxpayers.

Exchange System: GIB Platform