— May 16, 2026 · 11 min read

APAC e-invoicing mandate tracker 2026

Asia-Pacific is the most fluid zone of the global e-invoicing landscape in 2026. India, Singapore, Japan, South Korea, Thailand, Vietnam, Indonesia, Malaysia and Philippines span a diversity of models (clearance, reporting, DCTCE Peppol International). This article inventories the up-to-date mandates, platforms and schedules.

India — Invoice Registration Portal (IRP)

The Goods and Services Tax Network (GSTN) rolled out India e-invoicing in phases from 1 October 2020. The current threshold, in force since 1 August 2023, covers taxpayers with aggregate annual turnover > 5 crore INR (50 million INR). The perimeter covers B2B, exports, and invoices to public institutions.

The flow: the issuer generates its invoice in JSON-INV-1 format (GST schema), submits it to one of the six IRPs (official Invoice Registration Portals), receives in return the unique IRN (Invoice Reference Number), the signed QR code and the cryptographic signature. The invoice becomes valid once the IRN is assigned. The IRP API works in synchronous clearance mode and enforces strict validation rules (NIC, GSTN, NSDL for signature). In 2026, consultations cover gradual B2C extension and the lowering of the threshold to 1 crore INR (announced for 2026-2027).

Singapore — InvoiceNow GST

IRAS (Inland Revenue Authority of Singapore) has been rolling out InvoiceNow GST since 2024, a national platform based on the Peppol network and co-administered with IMDA (Infocomm Media Development Authority). Announced schedule: from 1 November 2025, voluntary soft-launch for newly GST-registered companies; from 1 April 2026, obligation for all new voluntary GST registrations; from 1 November 2026, extended to all new mandatory GST registrations. The perimeter will gradually cover all GST taxpayers.

The format is Peppol BIS Billing 3.0 adapted into PINT-SG (PEPPOL International for Singapore), transmitted via the Peppol network in classic 4-corner architecture, with Access Points accredited by the Singapore Peppol Authority (IMDA).

Japan — Qualified Invoice System

The Japanese National Tax Agency (NTA) introduced the Qualified Invoice System on 1 October 2023, which conditions the right to deduct consumption tax (Japanese VAT) on receipt of a qualified invoice issued by a Qualified Invoice Issuer (registered seller). The system does not impose a single electronic format at launch, but in parallel the NTA and METI (Ministry of Economy, Trade and Industry) designated the Peppol PINT-JP standard as the reference for structured e-invoicing.

In 2026, Japan's Digital Agency continues to promote voluntary adoption of Peppol PINT-JP, several Access Points are operational (NTT Data, Obic, local integrators), but the obligation stays confined to Qualified Invoice Issuers without mandating an electronic format. The schedule for any Peppol obligation is under consultation.

South Korea — National Tax Service

South Korea has operated since 2011 the oldest and one of the most complete systems in the world: e-Tax Invoice (전자세금 계산서) mandatory for all enterprises above 80 million KRW turnover (threshold brought down to 0 KRW in 2024 for sole proprietors above a certain bar). The NTS (National Tax Service) receives every invoice in real time via Hometax or a certified Application Service Provider (ASP).

The format is XML defined by NTS, mandatory electronic signature by public certificate, submission within 24 hours of issuance. The scope covers B2B and some B2C, with fines for non-submission. 2026 sees gradual modernisation of the XML schema and partial alignment with OECD structured data for VAT.

Thailand — Revenue Department

The Thai Revenue Department (กรมสรรพากร) has operated since 2017 the e-Tax Invoice & e-Receipt system on a voluntary basis. Evolutions 2025-2026: mandatory extension to certain sectors (e-commerce, digital platforms), modernisation of XML/PDF-A3 specifications, gradual alignment with OECD principles. The format can be XML electronically signed (approved local CA) or PDF/A-3 with embedded data, submitted via the RD portal or an accredited intermediary.

Vietnam — General Department of Taxation

Vietnam completed in 2022 the rollout of Hóa đơn điện tử (mandatory e-invoicing for all VAT-registered enterprises). The General Department of Taxation (Tổng cục Thuế) operates two modes: e-invoicing with GDT code (real-time pre-clearance, for at-risk enterprises or sensitive sectors) and e-invoicing without code (post-issuance transmission). The format is XML electronically signed by Vietnamese digital certificate.

In 2026, GDT consolidates the system and works on international interoperability (notably via Peppol and ASEAN). Extension to specialised transport and logistics invoices continues.

Indonesia — CoreTax (DJP)

The Direktorat Jenderal Pajak (DJP) launched in 2025 the CoreTax Administration System, which consolidates e-Faktur (VAT), e-Bupot (withholding tax), e-Filing (declarations) and a reinforced e-invoicing baseline. The system operates in reporting mode with ERP integration via API and webhook. The format remains an XML subset defined by DJP, with national PKI.

In 2026, B2C extension progresses, the threshold for mandatory e-Faktur use is lowered, and integration with the enterprise sector's OSS portal (Online Single Submission) industrialises.

Malaysia — LHDN MyInvois

The Inland Revenue Board (Lembaga Hasil Dalam Negeri Malaysia, LHDNM) commissioned the MyInvois platform in August 2024, with wave-by-wave rollout: taxpayers with turnover > 100 million MYR on 1 August 2024, > 25 million MYR on 1 January 2025, and all taxpayers on 1 July 2025. In 2026 the scope covers all registered enterprises.

The model is DCTCE Peppol 5-corner with PINT-MY, real-time clearance through MyInvois Portal, submission via accredited Access Points (the Peppol Authority for Malaysia is operated by MDEC). The format is PINT Billing (UBL 2.1 subset) with QR code and MyInvois UUID. Access Points can be ASPs (Application Service Providers) or Solution Providers directly operated by taxpayers.

Philippines — BIR EIS

The Bureau of Internal Revenue (BIR) launched in 2022 the Electronic Invoicing System (EIS) on Large Taxpayers and certain sectors (e-commerce, exports). In 2025-2026, gradual extension covers the Taxpayer Account Management Program (TAMP) and the Top 200 taxpayers. The format is XML/JSON defined by BIR, submission via EIS API within 3 days of issuance.

Other APAC countries in motion

• China: the State Taxation Administration (SAT) has been rolling out since 2021 the fully digital electronic invoice (全面数字化电子发票), generalised across the territory by end-2025, with Golden Tax API.
• Australia: the ATO promotes voluntary adoption of Peppol PINT-AUNZ with an Access Points ecosystem in place; no mandate to date.
• New Zealand: same, Peppol PINT-AUNZ ecosystem driven by Inland Revenue.
• Hong Kong, Taiwan, Sri Lanka, Bangladesh, Pakistan: partial arrangements, ongoing studies, undetermined schedules.

Conclusion: APAC, a global laboratory

APAC stands out in 2026 as the global laboratory for e-invoicing models: Korea has shown that a national real-time clearance system can run for 15 years, Singapore and Malaysia have proven that DCTCE Peppol can scale to a nation, India and Vietnam have operationalised mass clearance. For a vendor or integrator, the challenge is formal diversity: no APAC country accepts the same file for two destinations, the architecture must plan for a connector per jurisdiction.

See also the articles on MEA e-invoicing 2026, the LATAM state of play 2026 and cross-jurisdiction arbitration.