# Countries

44 countries · 335 of 358 key facts source-verified · [Nordics](#nordics) · [Western Europe](#western-europe) · [Southern Europe](#southern-europe) · [Central & Eastern Europe](#central-eastern-europe) · [North America](#north-america) · [Latin America](#latin-america) · [Asia-Pacific](#asia-pacific) · [Middle East & Africa](#middle-east-africa)

The country × ERP e-invoicing matrix currently covers 14 of these countries: [e-invoicing matrix](https://erplocalization.com/e-invoicing/).

## Nordics

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Denmark](https://erplocalization.com/denmark/) | Danish Krone (DKK) | Moms – standard rate 25% | B2G e-invoicing mandatory (OIOUBL or Peppol); registered bookkeeping systems must send/receive structured e-invoices | 10 / 10 | 4 |
| [Finland](https://erplocalization.com/finland/) | Euro (EUR) | Arvonlisävero (ALV) – standard rate 25.5% | B2G e-invoicing widespread (Finvoice, Peppol); buyer can request e-invoices; no clearance model | 8 / 8 | 3 |
| [Iceland](https://erplocalization.com/iceland/) | Iceland Krona (ISK) | VSK (virðisaukaskattur) – 24% general, 11% reduced | Not yet researched | 6 / 7 | 0 |
| [Norway](https://erplocalization.com/norway/) | Norwegian Krone (NOK) | MVA (merverdiavgift) – general rate 25% | Bookkeeping-obligated businesses must issue structured e-invoices (EHF / Peppol BIS 3.0) from 1 Jan 2027; obligation to receive deferred to 1 Jan 2030 | 8 / 8 | 3 |
| [Sweden](https://erplocalization.com/sweden/) | Swedish Krona (SEK) | Moms (mervärdesskatt) – standard rate 25% | B2G e-invoicing mandatory since 1 Apr 2019 (Peppol recommended); no B2B mandate announced | 7 / 8 | 3 |

## Western Europe

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Austria](https://erplocalization.com/austria/) | Euro (EUR) | Umsatzsteuer (USt) – standard rate 20% | B2G e-invoicing to the federal government mandatory since 1 Jan 2014; no domestic B2B mandate announced | 8 / 8 | 1 |
| [Belgium](https://erplocalization.com/belgium/) | Euro (EUR) | BTW / TVA – standard rate 21% | B2B e-invoicing (Peppol): Domestic B2B, VAT-registered Belgian-established. Mandatory 1 Jan 2026 (tolerance ended 31 Mar 2026); e-reporting planned 1 Jan 2028 (… | 9 / 9 | 5 |
| [France](https://erplocalization.com/france/) | Euro (EUR) | TVA – standard rate 20% | E-invoicing & e-reporting reform (Plateformes Agréées): Domestic B2B e-invoicing; e-reporting for B2C/cross-border. Receive: all 1 Sep 2026; issue+report large/… | 9 / 9 | 6 |
| [Germany](https://erplocalization.com/germany/) | Euro (EUR) | Umsatzsteuer (USt) – standard rate 19% | B2B e-invoicing (Wachstumschancengesetz): Domestic B2B. Receive: all from 1 Jan 2025. Issue: paper/PDF allowed until 31 Dec 2026; until 31 Dec 2027 for prior-ye… | 9 / 9 | 4 |
| [Ireland](https://erplocalization.com/ireland/) | Euro (EUR) | VAT – standard rate 23% | Phase 1 from 1 Nov 2028: large corporates issue domestic B2B e-invoices and report data; all businesses must be able to receive. Phase 2 Nov 2029; Phase 3 (ViDA… | 9 / 9 | 1 |
| [Luxembourg](https://erplocalization.com/luxembourg/) | Euro (EUR) | TVA – standard rate 17% | B2G e-invoicing mandatory; no domestic B2B mandate recorded | 7 / 8 | 0 |
| [Netherlands](https://erplocalization.com/netherlands/) | Euro (EUR) | btw – standard rate 21% | B2G via Peppol; use of Peppol is not mandatory for B2B | 8 / 8 | 4 |
| [Switzerland](https://erplocalization.com/switzerland/) | Swiss Franc (CHF) | MWST / TVA / IVA – normal rate 8.1% (reduced 2.6%, accommodation 3.8%) | No B2B mandate recorded; federal administration accepts e-invoices | 6 / 7 | 0 |
| [United Kingdom](https://erplocalization.com/united-kingdom/) | Pound Sterling (GBP) | VAT – standard rate 20% | All VAT invoices (B2B and B2G) to be e-invoices from April 2029; roadmap due at Budget 2026; no real-time reporting initially | 7 / 8 | 2 |

## Southern Europe

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Cyprus](https://erplocalization.com/cyprus/) | Euro (EUR) | ΦΠΑ (FPA) – standard rate 19% | No domestic B2B mandate recorded; EU ViDA cross-border e-invoicing from July 2030 | 6 / 8 | 0 |
| [Greece](https://erplocalization.com/greece/) | Euro (EUR) | ΦΠΑ (FPA) – standard rate 24% | Mandatory B2B e-invoicing via AADE-licensed providers or AADE apps (myDATA): large businesses from 2 Mar 2026, others later in 2026 | 8 / 9 | 1 |
| [Italy](https://erplocalization.com/italy/) | Euro (EUR) | IVA – standard rate 22% | SDI e-invoicing (FatturaPA): B2B and B2C between VAT subjects resident/established in Italy, including flat-rate (forfettario) taxpayers. Mandatory since 1 Jan … | 8 / 9 | 3 |
| [Malta](https://erplocalization.com/malta/) | Euro (EUR) | VAT – standard rate 18% | No domestic B2B mandate recorded; EU ViDA cross-border e-invoicing from July 2030 | 6 / 8 | 0 |
| [Portugal](https://erplocalization.com/portugal/) | Euro (EUR) | IVA – standard rate 23% | Certified invoicing software with ATCUD and QR code; invoice data communicated to AT (SAF-T PT / web service); B2G e-invoicing with SMEs fully in scope from 1 J… | 9 / 9 | 0 |
| [Spain](https://erplocalization.com/spain/) | Euro (EUR) | IVA – standard rate 21% | Verifactu + B2B e-invoicing (Crea y Crece): Invoicing-software reporting; B2B e-invoicing. Verifactu (RD 1007/2023 as amended by RDL 15/2025): corporate-tax pay… | 9 / 9 | 2 |

## Central & Eastern Europe

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Bulgaria](https://erplocalization.com/bulgaria/) | Euro (EUR) | ДДС (DDS) – standard rate 20% | No domestic B2B e-invoicing mandate recorded; SAF-T reporting started 2026 (see reporting) | 7 / 9 | 0 |
| [Croatia](https://erplocalization.com/croatia/) | Euro (EUR) | PDV – standard rate 25% | Fiscalization 2.0 (eRačun): B2B e-invoicing + fiscalisation. Mandatory B2B 1 Jan 2026; non-VAT taxpayers 1 Jan 2027 | 9 / 9 | 0 |
| [Czechia](https://erplocalization.com/czechia/) | Czech Koruna (CZK) | DPH – standard rate 21% | No domestic B2B mandate recorded; EU ViDA cross-border e-invoicing from July 2030 | 7 / 8 | 0 |
| [Estonia](https://erplocalization.com/estonia/) | Euro (EUR) | Käibemaks – standard rate 24% | Since 1 Jul 2025 a buyer registered as e-invoice recipient can require suppliers to send EN 16931 e-invoices (B2B/B2G) | 8 / 8 | 1 |
| [Hungary](https://erplocalization.com/hungary/) | Forint (HUF) | ÁFA – standard rate 27% | NAV Online Számla (real-time reporting): Real-time reporting of invoice data to NAV (no B2B e-invoicing mandate); since 2021 all invoices issued by Hungarian ta… | 9 / 9 | 0 |
| [Latvia](https://erplocalization.com/latvia/) | Euro (EUR) | PVN – standard rate 21% | B2G/G2B e-invoices with data reporting to VID from 1 Jan 2026; mandatory B2B e-invoicing from 1 Jan 2028 | 9 / 9 | 1 |
| [Lithuania](https://erplocalization.com/lithuania/) | Euro (EUR) | PVM – standard rate 21% | B2G e-invoicing via E.sąskaita; no domestic B2B mandate recorded | 6 / 9 | 1 |
| [Poland](https://erplocalization.com/poland/) | Zloty (PLN) | VAT (podatek od towarów i usług) – standard rate 23% | KSeF (Krajowy System e-Faktur): B2B clearance; B2C allowed. Receive 1 Feb 2026; issue large 1 Feb / others 1 Apr 2026; micro (<PLN10k/month) 1 Jan 2027; penalty… | 9 / 9 | 4 |
| [Romania](https://erplocalization.com/romania/) | Romanian Leu (RON) | TVA – standard rate 21% | RO e-Factura: B2B e-invoicing via RO e-Factura (SPV); B2C reporting. B2B reporting from 1 Jan 2024, B2B e-invoice-only from 1 Jul 2024; B2C reporting from 1 Jan… | 9 / 9 | 1 |
| [Slovakia](https://erplocalization.com/slovakia/) | Euro (EUR) | DPH – standard rate 23% | Mandatory domestic B2B/B2G e-invoicing from 1 Jan 2027 via certified Peppol access points ('digital postmen') | 8 / 8 | 0 |
| [Slovenia](https://erplocalization.com/slovenia/) | Euro (EUR) | DDV – standard rate 22% | Mandatory B2B e-invoice exchange from 1 Jan 2028 under ZIERDED (e-SLOG, EN 16931 syntaxes; Peppol or registered providers) | 8 / 8 | 0 |

## North America

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Canada](https://erplocalization.com/canada/) | Canadian Dollar (CAD) | GST 5% federal; HST 13–15% in participating provinces; some provinces levy their own sales tax | No federal e-invoicing mandate recorded | 5 / 7 | 0 |
| [United States](https://erplocalization.com/united-states/) | US Dollar (USD) | No federal VAT; sales and use taxes are set by states and localities | No federal e-invoicing mandate | 6 / 7 | 1 |

## Latin America

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Brazil](https://erplocalization.com/brazil/) | Brazilian Real (BRL) | Indirect taxes in transition: ICMS, ISS, PIS/COFINS being replaced by CBS (federal) and IBS (sub-national); 2026 test rates CBS 0.9% + IBS 0.1% | Mandatory electronic fiscal documents (NF-e, NFC-e, NFS-e, CT-e); new CBS/IBS fields mandatory in NF-e/NFC-e from 3 Aug 2026 with rejection suspended | 7 / 7 | 1 |
| [Mexico](https://erplocalization.com/mexico/) | Mexican Peso (MXN) | IVA – general rate 16% | CFDI 4.0 (SAT): All invoices (CFDI stamped by an authorised PAC); payment complements, Carta Porte. CFDI mandatory since 2011; CFDI 4.0 the only valid version f… | 8 / 8 | 0 |

## Asia-Pacific

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Australia](https://erplocalization.com/australia/) | Australian Dollar (AUD) | GST – 10% | Peppol e-invoicing mandated for Commonwealth entities receiving invoices (B2G); voluntary for B2B | 6 / 7 | 2 |
| [India](https://erplocalization.com/india/) | Indian Rupee (INR) | GST – main slabs 5% and 18%, 40% on specified goods (from 22 Sep 2025) | GST e-invoicing (IRP): B2B e-invoices above an aggregate-turnover threshold (threshold unverified – not stated on the fetched GST page). In force; since 1 Apr 2… | 6 / 7 | 0 |
| [Japan](https://erplocalization.com/japan/) | Yen (JPY) | Consumption tax – 10% standard, 8% reduced | Qualified invoice system since 1 Oct 2023 (registered issuers; required for input tax credit); electronic invoices allowed, no e-invoicing mandate | 7 / 7 | 0 |
| [Malaysia](https://erplocalization.com/malaysia/) | Malaysian Ringgit (MYR) | Sales and Service Tax (SST); no VAT/GST | MyInvois e-invoicing: B2B, B2C, B2G phased. Phased; taxpayers below RM3m exempt from 1 Sep 2026 (Guideline v4.8) | 7 / 8 | 2 |
| [New Zealand](https://erplocalization.com/new-zealand/) | New Zealand Dollar (NZD) | GST – 15% | Large government agencies Peppol-capable since 1 Jan 2026; supplier-side requirements from 2027 via procurement rules; B2B voluntary | 7 / 7 | 2 |
| [Singapore](https://erplocalization.com/singapore/) | Singapore Dollar (SGD) | GST – 9% | InvoiceNow (Peppol) requirement for GST-registered businesses, phased in by IRAS | 7 / 7 | 2 |

## Middle East & Africa

| Country | Currency | VAT / GST | E-invoicing | Facts verified | Partners |
|---|---|---|---|---|---|
| [Saudi Arabia](https://erplocalization.com/saudi-arabia/) | Saudi Riyal (SAR) | VAT – 15% | ZATCA FATOORA Phase 2: Clearance for B2B tax invoices; reporting (within the Fatoora flow) for B2C simplified invoices. Integration in waves: Wave 23 (> SAR750k… | 8 / 8 | 1 |
| [South Africa](https://erplocalization.com/south-africa/) | Rand (ZAR) | VAT – 15% | Proposed (Aug 2026 consultation): e-invoicing and e-reporting with phased rollout expected from 2030, initially voluntary | 7 / 7 | 0 |
| [United Arab Emirates](https://erplocalization.com/united-arab-emirates/) | UAE Dirham (AED) | VAT – 5% | UAE e-invoicing (PINT-AE, DCTCE): B2B and B2G; B2C excluded until a future Ministerial Decision. Pilot + voluntary from 1 Jul 2026. Revenue >= AED50m: appoint A… | 8 / 8 | 0 |

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Canonical: https://erplocalization.com/countries/ · Last updated: 2026-10-16 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. Data: CC BY 4.0, attribution "ERP Localization (erplocalization.com)".