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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

Compare the EDI and B2B standards

One view to place the 16 standards and protocols ediverse documents — by category, technical family, geography. Filter, sort, click to go deeper.

Standards matrix

Message standards, transport protocols and integration frameworks, side by side. Each row links to its full reference.

Standards matrix
OriginDomainTransportGovernance
EDIFACT The dominant international EDI standard outside North America since 1987 Message standard EDI Europe, Asia, Latin America, Africa UN/CEFACT · 1987 Multi-sector B2B commerce (retail, automotive, logistics, chemicals) AS2, OFTP2, SFTP, any file protocol Open, maintained by UNECE; public UNTDID directories
X12 The dominant EDI standard in North America since 1979 Message standard EDI North America (United States, Canada) ANSI ASC X12 · 1979 Supply chain, healthcare, finance, transport AS2, OFTP2, SFTP, VAN Open (ANSI ASC X12 & DISA), public codes, proprietary TR3 guides
cXML The open XML standard for B2B procurement published by Ariba in 1999 Message standard XML International (North America ++) Ariba · 1999 B2B procurement: punchout, catalogs, orders, invoices HTTP(S), AS2, SFTP Open, maintained by SAP Business Network
OCI SAP’s punchout protocol for supplier catalogs in ERPs Transport protocol Mixte International (SAP SRM/Ariba dominant) SAP · 2000 B2B commerce, catalog punchout HTTP form-post (HTML NEW_ITEM-* forms) SAP proprietary, versions 4.0 and 5.0
PEPPOL The European open network for electronic business document exchange Message standard XML Europe (expanding to Australia, Singapore, Japan) OpenPEPPOL AISBL · 2008 E-invoicing, B2B public procurement AS4 (OASIS profile over ebMS 3.0) Open, maintained by OpenPEPPOL AISBL
Factur-X Franco-German hybrid invoice: human-readable PDF/A-3 with embedded EN 16931 CII XML Message standard Mixte France, Germany FNFE-MPE · FeRD · 2014 E-invoicing AS2, SFTP, Chorus Pro, public portals Open (FNFE-MPE/FeRD), free public specifications
TRADACOMS The 1982 UK EDI standard, predecessor of EDIFACT, still dominant in legacy UK retail flows Message standard EDI United Kingdom ANA / GS1 UK · 1982 B2B commerce, grocery retail, distribution UK VANs, SFTP, TRADACOMS↔EDIFACT mappings Open (GS1 UK), public codes, member-only implementation guides
OAGIS The canonical ERP integration model: XML Business Object Documents (verb + noun) Framework XML North America and Asia (ERP integration) Open Applications Group · 1994 ERP integration, internal supply chain SOAP, ESB, REST API; carries any XML/JSON file Open, OAGi (non-profit), OAGIS 10.x freely available
RosettaNet XML EDI standard for high-tech supply chains; PIPs choreographed over RNIF Framework XML Asia-Pacific (Taiwan, Japan), North America RosettaNet Standards Programme · 1998 Semiconductors, electronic components, high-tech HTTPS, AS2; S/MIME over multipart MIME GS1 US (since 2013); member-only specifications
AS2 The world’s most widely deployed EDI transport protocol over HTTPS Transport protocol EDI International (retail, automotive, US healthcare) IETF · 2005 (RFC 4130) Retail, automotive, healthcare, logistics HTTP/HTTPS, S/MIME signing/encryption; carries EDIFACT, X12, any file Open (IETF RFC 4130), Drummond Certified since 2001
AS4 / ebMS 3.0 OASIS profile of ebXML messaging, the backbone of PEPPOL and EU eDelivery Transport protocol XML International (Europe ++) OASIS · 2013 E-invoicing, B2B commerce Carries EDIFACT, X12, XML, any file Open (OASIS), standardized P-Mode
OFTP2 Peer-to-peer EDI transport protocol of European automotive (RFC 5024, 2007) Transport protocol EDI Europe — automotive industry ODETTE · 2007 (RFC 5024) B2B commerce — automotive Carries EDIFACT (Odette/VDA), any EDI file Open (RFC 5024), maintained by Odette
HL7 v2 Pipe-delimited clinical messaging standard since 1989, dominant in hospitals Message standard EDI International (35+ countries) HL7 International · 1987 Healthcare / clinical MLLP/TCP, SFTP, JMS, HTTPS Open, ANSI-accredited (1994), ISO/HL7 27931 for v2.5
FHIR R5 HL7 International’s modern REST/JSON standard for healthcare data Message standard JSON International (North America ++, growing in Europe) HL7 International · 2012 Healthcare REST API, OAuth 2, SMART on FHIR Open, HL7 International (FHIR Management Group), CC-BY 4.0
SWIFT MT The legacy standard for interbank financial messaging (since 1977) Message standard EDI International (interbank) SWIFT · 1977 Payments, treasury, documentary credits SWIFTNet FIN (dedicated network) Open (SWIFT SC), annual UHB; cross-border migrated to ISO 20022
ISO 20022 The universal XML language of financial messaging, with UML-first semantics Message standard XML International (Europe ++, Eurosystem, Fedwire, CHAPS) ISO TC 68 · 2004 Payments, securities, cash management SWIFT, T2/T2S/TIPS, SEPA, Fedwire, CHIPS, SFTP Open (ISO TC 68, RA SWIFT), free schemas
UBL The universal XML library of business documents (ISO/IEC 19845) Message standard XML Global — Europe, Asia-Pacific, Latin America OASIS · 2004 B2B/B2G e-invoicing and e-commerce PEPPOL AS4, AS2, any file protocol Open, OASIS; ISO/IEC 19845; public schemas
EANCOM The GS1 subset of EDIFACT for retail Message standard EDI Global — retail, FMCG, logistics GS1 (EAN) · 1987 Consumer-goods supply chain AS2, OFTP2, SFTP, value-added networks Open, maintained by GS1; public guides
SAP IDoc SAP’s internal exchange format (Intermediate Document), the pivot of every EDI integration with a SAP landscape Message standard ERP Global (wherever SAP is deployed) SAP SE · 1990s Business-document and ERP master-data exchange ALE (tRFC) internally; converted to EDIFACT/X12 by an EDI subsystem outward SAP-proprietary; structures published (transactions WE30/WE60)
VDA German fixed-length automotive EDI (Lieferabruf, Feinabruf, Lieferschein, Rechnung) Message standard EDI Germany (automotive industry) VDA · 1970s Automotive supply chain (call-offs, shipments, invoices) OFTP / OFTP2 Open, VDA recommendations; migrating to EDIFACT
Odette European automotive EDI and the OFTP/OFTP2 transport protocol Message standard EDI Europe (GALIA France, VDA Germany, SMMT UK…) Odette · 1984 Automotive supply chain + logistics labelling OFTP / OFTP2 (Odette’s signature contribution) Open, EDIFACT subsets; national bodies
GS1 XML The XML syntax of GS1 eCom (the EANCOM counterpart) and the format of GDSN Message standard XML Global (retail, FMCG, healthcare) GS1 · ~2001 B2B commerce + product-data synchronisation (GDSN) SBDH envelope; AS2, AS4, SFTP Open, maintained by GS1; public XSD schemas
CII Cross Industry Invoice: one of the two XML syntaxes of EN 16931 (with UBL), the basis of Factur-X Invoice syntax XML International (Europe for e-invoicing) UN/CEFACT · 2010s E-invoicing (EN 16931) Embedded in Factur-X; PEPPOL; public portals Open (UN/CEFACT), public XSD schemas
XRechnung The German CIUS of EN 16931: the mandatory B2G format, realised in CII or UBL, addressed by the Leitweg-ID CIUS (EN 16931 profile) XML Germany KoSIT · 2017 B2G e-invoicing (then B2B 2025-2028) ZRE, OZG-RE, PEPPOL Public (KoSIT), reference validator
FatturaPA The Italian national XML format, routed exclusively through the SdI (clearance / CTC model) National format XML Italy Agenzia delle Entrate · 2014 B2G/B2B/B2C e-invoicing (clearance) SdI (Sistema di Interscambio) — single channel Italian State (Agenzia delle Entrate), public schema
Facturae The Spanish national XML format, XAdES-signed, B2G via FACe (extended to B2B by Crea y Crece) National format XML Spain Government of Spain · 2007 B2G e-invoicing (then B2B) FACe (general entry point), XAdES signature Spanish State (Hacienda), public schema
OIOUBL Denmark’s customisation of UBL 2.0, mandatory B2G since 2005 (NemHandel); OIOUBL 3 → PEPPOL BIS CIUS (UBL profile) XML Denmark Erhvervsstyrelsen · 2005 B2G e-invoicing NemHandel; PEPPOL eDelivery Public (Erhvervsstyrelsen), public schemas
EHF The Norwegian UBL-based format; EHF Billing 3.0 = PEPPOL BIS Billing 3.0 (EN 16931) CIUS (UBL / PEPPOL profile) XML Norway DFØ · 2012 B2G e-invoicing PEPPOL network, ELMA registry Public (DFØ), PEPPOL-aligned
Finvoice The Finnish national XML format, carried by the operator banks; Finvoice 3.0 EN 16931-aligned National format XML Finland Finance Finland · 2003 B2B/B2G/B2C e-invoicing Operator-bank networks (BIC) Finance Finland, public specifications
EN 16931 The European semantic invoice standard: BT/BG, BR-* rules, two syntaxes (CII/UBL) Semantic standard Sémantique European Union CEN · 2017 (Directive 2014/55/EU) E-invoicing (core model) Independent (materialised as CII or UBL) CEN standard, public bound syntaxes
SAF-T The standard tax audit file (XML): general ledger, parties, invoices, payments exported to the tax authority Tax audit file XML International (PT, NO, PL, LT, LU, RO…) OECD · 2005 (v2.0 in 2010) Tax compliance / audit (per period) Submission to the tax authority (portals, periodic filing) OECD framework, national profiles
HIPAA US healthcare EDI imposed by law: X12N 005010 transactions (837, 835, 270/271, 278…), TR3 guides Regulatory mandate X12 United States HHS / X12N · 1996 (005010 since 2012) Healthcare — administrative flows (claims, eligibility, payments) Clearinghouses, SFTP, AS2, payer portals Federal law (45 CFR 162) + licensed X12 TR3s
CFDI The Mexican e-invoice: signed XML (CSD), stamped by a PAC (UUID), version 4.0 National format (clearance) XML Mexico SAT · CFDI since 2011, generalised 2014 B2B/B2C e-invoicing + payroll (nómina) + transport (Carta Porte) PAC (delegated certification), SAT web services Mexican State (SAT), public Anexo 20
NF-e The Brazilian e-invoice: SEFAZ authorisation before goods circulate, 44-digit chave, DANFE National format (clearance) XML Brazil SEFAZ · 2006 (layout 4.00) Invoice + fiscal logistics (NFC-e, CT-e, MDF-e, NFS-e) — SPED ecosystem SEFAZ web services (prior authorisation), ICP-Brasil signature Federal states + national portal, public schemas
DTE (Chili) The world pioneer (2003): signed XML, folios pre-authorised via CAF, PDF417 stamp, VAT pre-filling National format (clearance) XML Chile SII · 2003 (mandatory 2014-2018) Invoices, boletas, dispatch guides, notes (types 33/34/39/52/56/61) SII web services + delivery to the receiver; CAF pre-authorisation Chilean State (SII), public specifications
EPCIS GS1 traceability events: what/when/where/why, the CBV vocabulary, 2.0 in JSON-LD + REST Visibility standard JSON/XML Global (pharma, food, logistics) GS1 · 2007 (2.0 in 2022) — ISO/IEC 19987 Supply-chain traceability and visibility (DSCSA, FMD, FSMA 204) REST API (2.0), AS2/SFTP for documents Open (GS1), ISO/IEC standardised
PIDX Oil & gas e-business: OrderCreate, Field Ticket, Invoice, PriceSheet Sector standard XML Global (energy, strong North-American base) API EDI committee (1980s) → PIDX International Oilfield-services procure-to-pay (upstream + downstream) HTTPS, AS2, energy e-procurement networks PIDX International, public standards
CIDX The chemical Chem eStandards: orders, ShipNotice, invoices — hazardous materials, batches, VMI Sector standard XML Global (chemical industry) CIDX · 2000 (EDI roots 1985); taken over by OAGi in 2008 Chemical order-delivery-invoice cycle, VMI HTTPS, AS2; historical practice close to RNIF/ebXML OAGi (maintainer since 2008)
papiNet The paper/pulp/wood XML: identified reels, grammage, tolerances, VMI Sector standard XML Global (Scandinavia, DACH, North America) papiNet · early 2000s (Europe + North America) Paper, pulp and wood-products trade AS2, SFTP, web services The papiNet organisation, public schemas
EDIFICE The electronics B2B forum: high-tech EDIFACT profiles and RosettaNet's European relay Sector forum (profiles) EDIFACT Europe (electronics, semiconductors) EDIFICE · 1986 (Europe) Electronics supply chain: orders, forecasts, logistics Classic EDIFACT channels (AS2, OFTP2, VAN) User association, member guides
Spec 2000 Aviation e-business: parts, repair orders, AOG, reliability — airlines, OEMs, MROs Sector standard Mixte Global (civil aviation) ATA (1970s) → A4A Spare parts, maintenance (MRO), provisioning, reliability Sector networks and classic B2B channels A4A — licensed standard

Families: EDI (delimited segments), XML, JSON, or Mixed. Category separates message standards from transport protocols and integration frameworks.

E-invoicing mandates by country

Electronic-invoicing mandate status across 71 countries — B2G, B2B, model and key date. Click a country for the detail and sources.

E-invoicing mandates by country
Region B2B status B2G B2B Model / format
South Africa Africa No mandate Mandatory since 2003 (eFiling) No mandate, consultations 2024-2025 SARS Modernised XML, Connect:Direct
Algeria Africa B2B planned Jibayatic mandatory since 2020 Pilot 2022, rollout 2026-27 DGI Algeria XML, likely UBL/CII 2026-2027
Germany EU B2B planned Mandatory since November 2020 Receipt 2025, issuance 2027-28 XRechnung 3.x · ZUGFeRD 2.x / Factur-X · Post-audit PEPPOL 2027-01
Saudi Arabia Middle East B2B in force Phase 2 since 2023 (FATOORA) Phase 2 rolled out in waves 2023–2026 UBL 2.1 Saudi · XAdES-EPES · QR TLV 2023-01
Argentina Latin America B2B in force Mandatory since 1 April 2015 AFIP SOAP/XML · WSFE/WSFEx · CAE 2015-04
Australia Asia-Pacific B2G only Mandatory since 1 July 2022 (Commonwealth) Voluntary PEPPOL BIS Billing 3.0 + AU-NZ extension 2022-07
Austria EU B2G only Mandatory since 1 January 2014 No mandate, ViDA 2027–2028 ebInterface 6.2 or PEPPOL BIS 3.0 2014
Belgium EU B2B in force Mandatory since 1 April 2019 (federal) and 1 March 2024 (all levels) Mandatory since 1 January 2026 PEPPOL BIS Billing 3.0 · Post-audit 2026-01-01
Brazil Latin America B2B in force Mandatory since 2008 (NF-e model 55) Mandatory since 2008. NF-e, NFS-e, NFC-e, CT-e, MDF-e XML Portal NFe (NF-e 4.0, CT-e 4.0, MDF-e 3.0) · SEFAZ/ENCAT 2008
Chile Latin America B2B in force Mandatory since February 2018 DTE mandatory since February 2018 XML SII · CAF + RUT digital certificate 2018-02
Colombia Latin America B2B in force Mandatory since 2019 Mandatory since 2019 UBL 2.1 + DIAN extensions · XAdES-EPES 2019
South Korea Asia-Pacific B2B in force Mandatory since 2011 NTS XML · NPKI 2011
Denmark EU B2B planned Mandatory since 2005 Progressive: 2024 (companies), 2026 (individuals 300k+ DKK) OIOUBL 2.1 / PEPPOL BIS Billing 3.0 2026
Egypt Middle East B2B in force Mandatory since Nov. 2020, generalized Jul. 2023 Proprietary ETA JSON · ITIDA signature 2023-07
United Arab Emirates Middle East B2B planned Phase 1 mid-2026 (>AED 50M turnover), Phase 2 late 2026, Phase 3 2027 DCTCE on PEPPOL (PINT AE) 2026-06
Spain EU B2B planned Mandatory since 2015 (FACe) Implementing decree pending (Law 18/2022) Facturae 3.2.x · PEPPOL 2015
Estonia EU B2B in force Mandatory since July 2019 On buyer demand since July 2025 PEPPOL BIS Billing 3.0 2025-07
United States North America No mandate No federal B2B mandate ASC X12 (HIPAA, healthcare)
Finland EU B2B in force Mandatory since December 2010 Right to demand since April 2020 Finvoice 3.0 + PEPPOL BIS Billing 3.0 2020-04
France EU B2B planned Mandatory since 2017 via Chorus Pro Receipt Sept. 2026, issuance 2026 (large/intermediate) and 2027 (SMEs) UBL 2.1, CII, Factur-X (PDF/A-3) · PPF + PDP · PEPPOL 2026-09
Ghana Africa B2B planned Mandatory in waves since April 2023, generalisation 2025 Proprietary GRA JSON, QR + API signature 2025
Hungary EU B2B in force Mandatory since 2018 (threshold) and 2020 (all) RTIR · XML Online Számla v3.0 2018
India Asia-Pacific B2B in force Active since 2020, threshold INR 5 cr from Aug 2023 JSON GST INV-01 · IRP · signed IRN 2023-08
Indonesia Asia-Pacific B2B in force Mandatory since July 2016 Proprietary DJP e-Faktur XML, CoreTax 2016-07
Israel Middle East B2B in force Active since 5 May 2024 (ILS 25k threshold) XML/JSON EN 16931 · ITA API 2024-05
Italy EU B2B in force Mandatory since 2014 Mandatory residents since 2019, flat-rate since 2024 FatturaPA XML · SdI (clearance) 2019
Japan Asia-Pacific No mandate Peppol JP-PINT incentive since Oct 2023, no technical mandate Peppol PINT jp-1 · JIIMA-certified 2023-10
Kazakhstan Asia-Pacific B2B in force Mandatory since 2019 ESF XML · Qualified EDS 2019
Kenya Africa B2B in force iTax since 2014, mandatory since 2015 eTIMS mandatory since 1 August 2023 eTIMS JSON (proprietary schema) 2023-08
Latvia EU B2B planned Mandatory since 1 January 2025 Announced 2026 PEPPOL BIS Billing 3.0 2025
Lithuania EU B2G only Mandatory since 1 July 2017 Voluntary; i.SAF mandatory reporting since 2016 E.sąskaita XML · PEPPOL BIS · i.SAF 2017-07
Morocco Africa B2B planned Mandatory since 2010 via SIMPL-TVA Receipt and issuance 2026-2027 UBL/CII · Digital signature 2026
Mexico North America B2B in force Mandatory since 2014 Mandatory since 2014, CFDI 4.0 April 2022 CFDI XML · PAC (Authorized Certification Provider) 2014
Nigeria Africa B2B in force Mandatory since February 2025 (large taxpayers) UBL 2.1 · FIRS API 2025-02
Norway Non-EU Europe B2G only Mandatory since 2012 Voluntary, no mandate EHF + PEPPOL 2012
New Zealand Asia-Pacific No mandate Government objective, not mandatory No mandate announced PEPPOL PINT (aunz-1) · NZBN 0088
Netherlands EU B2G only Mandatory since 18 Apr 2019 (central govt), 1 Jan 2020 (local) Voluntary, widely adopted PEPPOL BIS 3.0 (UBL) · NL-CIUS 2019-04
Peru Latin America B2B in force Mandatory CPE since 2018, gradually extended UBL-PE 2.1 · XMLDSig · OSE/SOL 2018
Poland EU B2B planned Mandatory since 18 April 2019 February 2026 (> 200M PLN), April 2026 (others) FA(2) · KSeF clearance 2026-02
Romania EU B2B in force Mandatory since July 2022 Receipt/clearance mandatory since July 2024, B2C since January 2025 RO_CIUS · UBL 2.1 · PEPPOL 9947 2024-07
United Kingdom Non-EU Europe B2G only NHS PEPPOL since April 2018 No mandate; HMRC consultation February 2025 PEPPOL BIS Billing 3.0 (B2G); MTD API JSON (VAT) 2018
Russia Non-EU Europe B2G only Mandatory since 2019 (public procurement, Markirovka) Optional since 2012 UPD XML · KEP · EDF operators 2019
Singapore Asia-Pacific B2B in force Receipt and issuance May 2025, generalised April 2026 InvoiceNow (Peppol PINT sg-1) 2025-05
Sweden EU B2G only Mandatory since 1 April 2019 Voluntary; consultation 2024-2025 PEPPOL BIS Billing 3.0 · Svefaktura 1.0 SFTI 2019-04
Switzerland Non-EU Europe B2G only Mandatory since 2016, CHF 5,000 threshold No mandate, QR-bill since 2022 ZUGFeRD 2.x, Factur-X, PEPPOL BIS 3.0 2016
Thailand Asia-Pacific B2G only Voluntary since 2017, tax-incentivised No mandate ETDA XML · CII 16B or UBL 2.1 2017
Tunisia Africa B2B in force Mandatory since 2019, extension through 2027 TEIF XML · El-Fatoora platform (TTN) 2019
Turkey Middle East B2B in force e-Arşiv mandatory since 2017 e-Fatura mandatory since 2014 UBL-TR · GİB portal efatura.gov.tr 2014
Ukraine Non-EU Europe B2B planned Mandatory since 2015 SAF-T UA mandatory 2025 (large taxpayers), generalisation 2027 SAF-T UA XML v2.0 + KEP UA 2025-01
Vietnam Asia-Pacific B2B in force Mandatory since 2022 Universal mandate since 1 July 2022 XML HDon · DGT portal / T-VAN 2022-07-01
Philippines Asia-Pacific B2B planned Mandatory waves 2024-2026, Phase 1: 100 Large Taxpayers Proprietary BIR JSON via EIS REST API 2024
Malaysia Asia-Pacific B2B in force Mandatory since August 2024 MyInvois · UBL 2.1 + LHDN extensions 2024-08
Slovakia EU B2B planned Mandatory since April 2023 Announced 2027 UBL 2.1 / UN/CEFACT CII · PEPPOL 2027
Slovenia EU B2B planned Mandatory since 2015 Mandate 2026 (public consultation) e-SLOG XML 2.0 · PEPPOL BIS 3.0/UBL 2026
Croatia EU B2B in force Mandatory since Dec. 2018 Mandatory 1 Jan. 2026 UBL 2.1 / CII 16B + HR extensions 2026-01
Senegal Africa B2B planned Pilot 2025, rollout 2026-27 UBL 2.1 + DGID extensions 2025
Ivory Coast Africa B2B in force Large enterprises 2024, SMEs 2026 FNE (proprietary JSON + QR Code) · SIGICI 2024-01-01
Uruguay Latin America B2B in force Universal mandate since 2012, generalised 1 Dec. 2024 CFE XML 1.39+ XAdES-T · SOAP DGI 2024
Dominican Republic Latin America B2B in force Mandatory since May 2024, SME/micro May 2026 e-CF XML · XAdES, DGII portal 2024-05
Paraguay Latin America B2B in force Mandatory since July 1, 2024 DE XML SIFEN · XAdES-BES 2024-07
Portugal EU B2G only Mandatory since 1 January 2025 via FE-AP (CIUS-PT) No B2B mandate (SAF-T PT reporting, ATCUD QR code) SAF-T PT XML + CIUS-PT/UBL 2.1 (B2G) 2025
Greece EU B2B planned Mandatory since 2024 · PEPPOL Rollout 2025-2026 myDATA · UBL/PEPPOL 2025
Ireland EU B2G only Mandatory since 18 April 2019 No domestic mandate PEPPOL BIS Billing 3.0 (UBL 2.1) 2019-04-18
Czech Republic EU B2G only ePodatelna mandatory since 2009 No mandate — ISDOC voluntary ISDOC v5.2 XML · UBL 2.1 / PEPPOL 2009
Bulgaria EU No mandate PEPPOL voluntary No mandate, awaiting ViDA 2028-2030 SAF-T · PEPPOL · UBL 2.1 2026
Luxembourg EU B2G only Mandatory since 18 May 2023 No mandate, awaiting ViDA PEPPOL · Factur-X 2023-05-18
Malta EU B2G only PEPPOL BIS Billing 3.0 voluntary since 2020 No mandate PEPPOL
Cyprus EU No mandate PEPPOL BIS Billing 3.0 voluntary since 2020 No mandate, ViDA 2028+ EN 16931 · PEPPOL B2G 2028
Iceland Non-EU Europe B2G only PEPPOL Billing 3.0 · receipt required No mandate PEPPOL BIS Billing 3.0
Liechtenstein Non-EU Europe No mandate No mandate eBill, GS1, voluntary PEPPOL
Monaco Non-EU Europe B2B planned Chorus Pro for flows to French State Follows PPF/PDP reform 2026-27 PPF/PDP by convention with France 2026-27
China Asia-Pacific B2B in force Fapiao mandatory, public sector included; no separate B2G platform State-controlled issuance; fully digitalised e-fapiao generalised 2024-2025 Centralised state clearance (STA platform), national OFD format — outside PEPPOL 2021
Canada North America B2G only Peppol adopted federally; suppliers able to receive e-invoices since end-2018 (voluntary) No mandate — voluntary Post-audit; Peppol BIS Billing 3.0 (UBL) for B2G 2018
Qatar Middle East No mandate No mandate No mandate; roadmap (to confirm) None — no mandated format or network; VAT not yet in force À confirmer
Hong Kong Asia-Pacific No mandate Voluntary (e-procurement) Voluntary, no mandate Post-audit · no clearance · optional Peppol
Taiwan Asia-Pacific B2B in force GUI/e-GUI mandatory, public sector included; no separate B2G platform GUI mandatory for VAT-registered businesses; e-GUI widely used, numbers allocated by the MOF Centralised clearance-like (MOF platform), MIG 3.2.1 XML format, Turnkey transmission — outside PEPPOL 2000s
Costa Rica Latin America B2B in force Mandatory (universal clearance) Mandatory since 2018 Near real-time clearance — national XML 4.4, XAdES-EPES signature, DGT/Hacienda validation 2018
Panama Latin America B2B in force Mandatory (State suppliers since Oct. 2023) Mandatory in phases (new RUC 2023, professionals 2024) Clearance via PAC — proprietary SFEP XML + CUFE 2023
Ecuador Latin America B2B in force Mandatory Mandatory (near-universal since 30 Nov 2022) Offline clearance (concomitant SRI validation) — XAdES-BES-signed SRI XML 2022
Bahrain Middle East B2B planned No mandate (to confirm) Announced, not in force; timeline to confirm Not published — GCC/CTC model expected (UBL 2.1?)
Bolivia Latin America B2B in force No separate B2G track (same regime) Mandatory, group-by-group roll-out since Dec 2021 Real-time clearance — signed XML via SIAT (CUF/CUFD) 2021
Jordan Middle East B2B in force In force (general mandate) In force — clearance, generalised from 1 April 2025 Clearance (CTC) — UBL 2.1, UUID + QR, ISTD / JoFotara API 2025-04-01
Oman Middle East B2B planned Planned — separate timeline (to confirm) Planned — pilot 08/2026, mandate 2027 Peppol 5-corner (DCTCE), CTC reporting — PINT OM format (UBL) 2027
Pakistan Asia-Pacific B2B in force Within the general mandate (no separate B2G channel) In force — real-time clearance on goods, turnover-based rollout (2025) Real-time clearance — FBR/PRAL JSON (DI API), QR code, FBR Invoice Number 2025
Guatemala Latin America B2B in force Mandatory (same FEL flow) Mandatory, broadly universal since ~2022 Third-party certification (certificadores), XML DTE, SAT national network 2019
Serbia Non-EU Europe B2B in force Mandatory since 1 May 2022 Mandatory since 1 January 2023 UBL 2.1 CIUS · clearance via SEF (e-Faktura) 2023-01
Albania Non-EU Europe B2B in force Mandatory since 1 Jan 2021 Mandatory since 1 Jul 2021 XML UBL 2.1 · real-time clearance + NIVF/NSLF + QR 2021-01
El Salvador Latin America B2B in force Covered by DTE (B2B/B2G parity) Mandatory in waves since Jul 2023 JSON DTE · MH clearance (sello) 2024-01
Uganda Africa B2B in force Mandatory (via EFRIS, VAT) Mandatory since 2021 EFRIS · real-time clearance + FDN/QR 2021-01
Uzbekistan Asia-Pacific B2B in force Mandatory (ESF) Mandatory since 1 Jan 2020 ESF · clearance via soliq.uz / EDO operators + EDS 2020-01

A summary of ediverse's country pages, current as of their publication date. For the exact timeline, thresholds and official sources, open the country page. “To confirm” = status not settled in our sources.

Last updated: June 16, 2026