E-invoicing: an overview of electronic invoicing around the world

The main electronic invoicing models:

Post-Audit vs Clearance

Regulations on invoice dematerialisation are not all based on the same model. The world is divided between post-audit and clearance, with the latter gaining significant momentum.

What is the Post-Audit model?

In this model, invoices circulate directly between suppliers and customers. The tax authorities only intervene after the fact (once the transaction has been completed) to carry out their checks. Flexible for businesses, this model does not offer real-time visibility to the authorities.

📌 This is the traditional model for many countries in North America, Africa and Europe. It is now facing increasing competition from the clearance model. 

What is the clearance model (CTC)?

With clearance, the invoice must be submitted electronically and validated by the authorities before being sent to the customer. This is a major step towards real-time transaction control (CTC - Continuous Transaction Controls) by the tax authorities. 

📌 This model is very widespread in Latin America (Mexico, Brazil, Chile), a pioneering region for clearance as a means of combating tax fraud. It is now gaining ground in Asia (Malaysia, India) and Europe (Italy, Spain, Turkey, etc.).

The Peppol network: a European standard that has gone global

Everywhere, the adoption of e-invoicing requires an exchange network. In recent years, there has been an acceleration around the Peppol network. It has become a key infrastructure for electronic invoicing in Europe and beyond.

Origin and operation of Peppol

Launched by the European Union in 2008, Peppol (Pan-European Public Procurement Online) is an international network that facilitates and standardises the exchange of electronic business documents (invoices, orders, etc.) between businesses and public administrations. 

📌 Peppol is based on a secure architecture incorporating certified access points and unique identifiers for each participant, ensuring the interoperability and traceability of exchanges.

User countries in Europe and beyond

Peppol is widely adopted in Europe, particularly for public procurement (B2G) but also between businesses (B2B). France has incorporated Peppol into its reform on mandatory electronic invoicing, with the DGFiP becoming the French Peppol Authority responsible for facilitating interoperability between private platforms.

📌 Although originally designed for Europe, Peppol is now establishing itself as a global standard. More than 40 countries have integrated Peppol into their national electronic invoicing systems, including: 

• Europe: Norway, Sweden, Finland, Belgium, the Netherlands, Germany, France, etc.
• Outside Europe: Singapore, Japan, Australia, New Zealand, etc.

Overview of B2B e-invoicing in Europe

Italy: pioneer in Europe

• E-invoicing mandatory since January 2019: applies to all B2B, B2C and B2G transactions
• Exchange system: 100% centralised via the government platform SDI (Sistema di Interscambio)
• Formats: FatturaPA (XML) and FatturaEU (CIUS-IT)

 
Germany: gradual obligation in the B2B sector

• 1 January 2025: mandatory receipt of electronic invoices for all businesses
• 1 January 2027: electronic invoicing for businesses with a turnover > €800,000
• January 2028: all companies must send electronic invoices
• Exchange system: Peppol network or certified third-party solutions
• Formats: XRechnung, ZUGFeRD and other formats (XML, EDIFACT, etc.) compatible with EN16931
  
  

Belgium: alignment with European standard EN169311 

• January 2026: mandatory e-invoicing in B2B for VAT-registered companies established in Belgium
• 2028: real-time e-reporting of transaction data
• Exchange system: Peppol network
• Format: Peppol BIS 3.0
• Special feature: if both parties agree and comply with standard EN16931, any other delivery method and format may be chosen

Poland: KSeF platform

• February 2026: mandatory for large companies (turnover > PLN 200 million)
• April 2026: mandatory for all
• Exchange system: KSeF public platform
• Format: XML structure FA_VAT(3)

France: around 100 approved private platforms

• 1 September 2026: mandatory receipt for all + mandatory issuance for large companies and mid-sized companies
• 1 September 2027: mandatory issuance and e-reporting for all VAT-registered companies
• Exchange system: Approved Platforms
• Formats: UBL, CII, Factur-X
  
  

  PLEASE NOTE: Approved Platforms is the new name for Partner Dematerialisation Platforms.👉See the article on the latest updates to electronic invoicing in France.

Slovenia: adoption via Peppol

• 1 January 2027: national obligation for all B2B transactions (domestic and cross-border)
• Exchange system: Peppol network
• Formats: e-SLOG (national format), UBL, UNCEFACT CII, and all EN16931-compliant formats

Spain: B2B extension postponed

• No specific timetable for B2B: a gradual roll-out was initially planned for 2024-2025 (mandatory for B2B for companies with turnover > £7 million, then others a year later). New timetable following legislative review. It could be postponed to 2026 or 2027
• Exchange system: FACeB2B public platform
• Format: Facturae (XML)

United Kingdom: e-invoicing adopted following public consultation

• Mandatory B2B e-invoicing from 2029: gradual roll-out, starting with large companies (a comprehensive roadmap for implementation will be published in the 2026 budget)
• Exchange system: decentralised model favoured, aligned with UK business practices and international frameworks (Peppol, ViDA)
• No real-time e-reporting: under consideration for the future but not part of the 2029 rollout
  
  

Focus on ViDA:
Harmonisation to promote cross-border e-invoicing in the EU

The ViDA Directive, adopted by the European Commission in March 2025, provides a clear framework that should facilitate the widespread use of domestic and cross-border electronic invoices within the European Union:

• Standardisation: obligation to exchange invoices structured according to the EN16931 standard and the 5-corner Peppol model (supplier, customer, issuing platform, receiving platform, tax platform).
• Key date - 1 July 2030: e-invoicing and e-reporting will be mandatory for intra-EU transactions (B2B and B2G)
• Harmonisation: the various national e-invoicing and e-reporting systems must all be aligned with the EU standard by January 2035 at the latest
  
  

Overview of e-invoicing outside Europe

Latin America: pioneer of the Clearance model

• Mexico, Brazil, Chile, Argentina, Colombia, Peru, Ecuador, Uruguay: e-invoicing already mandatory via CTC systems
• Paraguay, Bolivia, Costa Rica, Panama: roll-outs planned for the period 2025-2027

North America: voluntary adoption

• USA: no federal requirement, growing adoption in the private sector, mainly via the Peppol network.
• Canada: provincial initiatives in Ontario and Quebec with incentive frameworks, but no widespread requirement yet

Asia-Pacific: Peppol and CTC

• Malaysia: e-invoicing mandatory for all from 1 January 2026 via the MyInvois public portal (B2G, B2B, B2C transactions)
• Japan, Singapore: adopted via Peppol for B2G, gradual extension to B2B planned for 2026
• Australia: combines Peppol for public procurement and local solutions for the private sector, with gradual adoption between 2024 and 2027
  
  

Africa & Middle East: projects underway

• Saudi Arabia, United Arab Emirates: CTC systems for VAT already deployed, driving tax digitalisation.
• Morocco, Tunisia: pilot projects on electronic invoicing. Roll-out expected within 3 years
  
  

Conclusion

As we can see, electronic invoicing is becoming a global standard... within which local particularities remain. Between the Clearance and Post-Audit models, the various invoice exchange systems (public invoicing portal, Peppol network, approved private platforms), and dedicated formats, companies must adapt to the specificities of various national regulations.

The good news is that global solutions do exist. ITESOFT offers an approved e-invoicing platform covering more than 70 countries, guaranteeing compliance, interoperability and performance. Please do not hesitate to contact us. Our teams will be happy to help you with your transition.

Sources

▶️Peppol : https://peppol.org/about/
▶️UN/CEFACT (United Nations Centre for Trade Facilitation and Electronic Business) : https://unece.org/trade/uncefact
▶️ViDA : https://taxation-customs.ec.europa.eu/news/adoption-vat-digital-age-package-2025-03-11_en
▶️Article "The Role of the EN 16931 Standard in the European Union’s E-Invoicing Transformation" - Tech Biz Web : https://techbizweb.com/business/the-role-of-the-en-16931-standard-in-the-european-unions-e-invoicin…
▶️White Paper  "The global shift to eInvoicing" - International Observatory on eInvoicing, in collaboration with The Global Interoperability Forum (GI Forum)  https://peppol.org/white-paper-the-global-shift-to-einvoicing/
▶️News & ressources about e-invoicing in the world : https://www.theinvoicinghub.com/

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