| India | Central Board of Indirect Taxes and Customs (CBIC); GST Network as IRP operator | Notification No. 10/2023 – Central Tax | Issue B2B invoices through an Invoice Registration Portal to obtain an IRN; applies from 1 August 2023 to the ₹5 crore turnover cohort. | Registered persons whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017-18 | 2023-08-01 | In law | Primary source | 2026-10-20 | 2027-01-15 | practising chartered accountant |
| United Arab Emirates | Ministry of Finance; Federal Tax Authority | Ministerial Resolution No. 66 of 2026 (amending MR 244/2025); Ministerial Decision No. 197 of 2026 | Appoint an Accredited Service Provider by 30 October 2026 and implement e-invoicing by 1 January 2027; invoice data transmitted within 14 business days. | Businesses with revenue of AED 50 million or more | 2026-10-30 (appoint ASP); 2027-01-01 (implement) | In law | Primary source | 2026-10-20 | 2026-10-31 | local tax practitioner (review in progress) |
| Saudi Arabia | Zakat, Tax and Customs Authority (ZATCA) | Governor's Decision 1448-99-238 (Umm Al-Qura Gazette, 24 July 2026) | Wave 25: integrate e-invoicing solutions with the Fatoora platform by 1 February 2027. | VAT-registered persons with revenue above SAR 187,500 | 2027-02-01 | In law | Primary source | 2026-10-20 | 2027-01-15 | local tax practitioner (review in progress) |
| Germany | Bundesministerium der Finanzen (BMF) | §27(38) UStG | Reception of domestic B2B e-invoices since 1 January 2025; issuance for prior-year turnover above €800,000 from 1 January 2027; all issuers from 1 January 2028. | Businesses established in Germany making domestic B2B supplies | 2025-01-01 (receive); 2027-01-01 (issue, > €800,000); 2028-01-01 (all issuers) | In law | Primary source | 2026-10-20 | 2027-01-15 | local tax practitioner (review in progress) |
| France | Direction générale des Finances publiques (DGFiP) | DGFiP reform calendar (updated 28 September 2026); DGFiP factsheet 3 | All businesses able to receive e-invoices and large and intermediate enterprises issue via a plateforme agréée from 1 September 2026; micro-enterprises and SMEs issue from 1 September 2027. | Businesses subject to VAT in France, by enterprise size | 2026-09-01 (receive, large and intermediate issue); 2027-09-01 (micro/SME issue) | In law | Primary source | 2026-10-20 | 2027-01-15 | local tax practitioner (review in progress) |
| European Union | Council of the European Union; European Commission (DG TAXUD) | Directive (EU) 2025/516; Regulation (EU) 2025/517; Implementing Regulation (EU) 2025/518 | Digital reporting requirements for cross-border B2B transactions from 1 July 2030; domestic digital reporting systems align with the EU framework by 1 January 2035. | VAT-registered businesses in EU Member States making intra-EU B2B supplies | 2030-07-01 (cross-border DRR); 2035-01-01 (domestic alignment) | In law | Primary source | 2026-10-20 | 2027-01-15 | local tax practitioner (review in progress) |
