Digitisation of tax reporting - Avalara global tracker
Avalara's global tracker of VAT and GST digital reporting provides a country-by-country list of the new and proposed requirements for invoice-level transactional reporting.
From SAF-T to e-invoicing, tax authorities around the world are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track and monitor indirect tax due and reduce significant tax evasion and fraud.
Avalara provides automated and unified reporting solutions for countries around the world. Our e-invoicing solution is compliant with regulations in over 60 countries.
Contact us to learn how we can simplify your digital VAT reporting and e-invoicing obligations.
Updates by region:
Europe
| Country | Reporting format | Basis | Implementation |
| Albania | e-invoicing | B2B / B2G | Jan 2021 |
| Austria | SAF-T | On request | Jan 2019 |
| Czech Republic | Control Statement | Mandatory, with VAT return | Jan 2016 |
| Czech Republic | Electronic cash registers | Mandatory | Jan 2023 |
| France | SAF-T | On request | Jan 2014 |
| France | e-invoicing (Chorus Pro) | B2B and B2C mandatory | Jan 2023 |
| Germany | B2B e-invoicing | B2B | 2022-2023 |
| Greece | e-invoicing and e-books (myData) | Mandatory on all invoices | Nov 2021 |
| Hungary | Real-time invoice reporting | Mandatory B2B | Jul 2018 |
| Hungary | B2C live invoice reporting | Mandatory B2C | Apr 2021 |
| Italy | e-invoicing (SdI - Sistema di Interscambio) | Mandatory, live invoice reporting for all businesses | Jan 2019 |
| Italy | Real-time invoice reporting for cross-border transations | Mandatory, live invoice reporting for all businesses | Jul 2022 |
| Latvia | e-invoicing | Proposal | 2025 |
| Lithuania | SAF-T | On request | Jan 2019 |
| Luxembourg | SAF-T | On request | Jan 2011 |
| Norway | SAF-T | Mandatory, on request | Jan 2020 |
| Norway | SAF-T eVAT return | Mandatory | Jan 2022 |
| Poland | SAF-T (JPK) | Mandatory, replaced VAT return Oct 2020 | Jan |
| Poland | e-invoicing (KSeF) | Mandatory with phase-in of non-residents | 2023 |
| Portugal | SAF-T | Mandatory for residents, with VAT return | Jan 2008 |
| Portugal | Certified e-invoice software | Mandatory | Jul 2021 |
| Romania | SAF-T | Mandatory | TBC |
| Serbia | e-invoicing | Mandatory | Jan 2022 |
| Slovakia | Control Statements | Mandatory | Jan 2014 |
| Slovakia | e-invoicing (IS EFA) | B2B and B2C invoice proposal | TBC |
| Spain | SII (Immediate Information Supply) | Mandatory for large tax payers, every 4 days | Jul 2017 |
| Spain | e-invoicing (FACeB2B) | Mandatory – phased implementation | 2023-2024 TBC |
| Turkey | e-invoicing | 2014 | |
| United Kingdom | Making Tax Digital | API submission of VAT return; Digital bookkeeping; digital journey from data to submission | April 2021 (Phase 2) |
Americas
| Country | Reporting format | Basis | Implementation |
| Argentina | e-invoicing (eFactura) | Mandatory | 2019 completion |
| Brazil | e-invoicing (Nota Fiscal Eletrônica NF-e) | Mandatory | 2005 |
| Chile | Electronic Tax Documents (DTE) | Mandatory | 2001 |
| Colombia | e-invoice VAT reporting (CUFE) | Mandatory | 2019 |
| Guatemala | e-invoicing (FEL) | Mandatory | 2019 |
| Mexico | e-invoice CFDI | Mandatory | 2014 |
| Paraguay | e-invoicing (SIFEN) | TBC | |
| Peru | e-invoicing | Mandatory | March 2019 |
| USA | e-invoicing | Pilot – voluntary | 2022 |
Asia Pacific
| Country | Reporting format | Basis | Implementation |
| China | e-invoicing (Special VAT fapiao invoices) | Voluntary | 2020 - 2021 |
| India | e-invoicing | Mandatory | 2020 - 2021 |
| Japan | Tax qualified invoice regime | Mandatory | Oct 2023 |
| Philippines | e-invoicing pilot | 2023 | |
| South Korea | e-invoicing (eTax) | Mandatory | 2011 |
| Taiwan | e-invoicing (eGUI) | Mandatory | 2019 |
| Vietnam | e-invoicing | Mandatory | July 2022 |
Middle East & Africa
| Country | Reporting format | Basis | Implementation |
| Egypt | e-invoicing | Mandatory | Nov 2020 |
| Jordan | e-invoicing | Mandatory | 2021 TBC |
| Saudi Arabia | e-invoicing (Fatoorah) | Mandatory Integration with ZACTA platform | Dec 2021 (Phase 1) Jan 2023 (Phase 2) |
| Uganda | e-invoicing and e-receipts | Mandatory | Jan 2021 |
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