{
  "month": "2026-09",
  "researched_date": "2026-09-24",
  "generated_at": "2026-09-25T08:50:22Z",
  "country_count": 133,
  "region_counts": {
    "Africa": 22,
    "Americas": 39,
    "Asia-Pacific": 28,
    "Europe": 33,
    "Middle East": 11
  },
  "status_counts": {
    "Live B2B mandate": 40,
    "No mandate": 36,
    "Phasing in": 21,
    "Planned / consulting": 14,
    "B2G only": 13,
    "Scheduled": 9
  },
  "model_counts": {
    "Clearance (CTC)": 49,
    "Post-audit": 26,
    "None": 20,
    "Peppol 4-corner (DCTCE)": 17,
    "Real-time reporting": 9,
    "Fiscal devices": 5,
    "Peppol 5-corner (CTC)": 2,
    "Peppol 5-corner (DCTCE)": 2,
    "Periodic e-reporting": 1,
    "Decentralized / Y-model": 1,
    "Decentralized (XRechnung/Peppol)": 1
  },
  "peppol_yes_count": 21,
  "changed_count": 63,
  "key_date_years": [
    2010,
    2013,
    2014,
    2016,
    2018,
    2019,
    2020,
    2021,
    2022,
    2023,
    2024,
    2025,
    2026,
    2027,
    2028,
    2029,
    2030,
    2031
  ],
  "countries": [
    {
      "country": "Algeria",
      "region": "Africa",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "Voluntary B2G pilot since 2023; mandatory launch slipped, possibly 2027 (unconfirmed)",
      "key_date_years": [
        2023,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "No mandatory e-invoicing regime yet; a voluntary B2G pilot continues while a mandatory launch date keeps slipping.",
      "changed": false
    },
    {
      "country": "Angola",
      "region": "Africa",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Phase 1 (large taxpayers) from 1 Jan 2026; Phase 2 (all VAT taxpayers) from 1 Oct 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Certified e-invoicing with tax-authority validation is live for large taxpayers and extends to all VAT taxpayers in Oct 2026.",
      "changed": true
    },
    {
      "country": "Botswana",
      "region": "Africa",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Fiscal devices",
      "model_slug": "fiscal-devices",
      "key_dates": "Law enacted (gazetted 31 Oct 2025); no commencement date gazetted yet",
      "key_date_years": [
        2025
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "E-invoicing via mandatory fiscal devices has been enacted in law but no commencement date has been set yet.",
      "changed": false
    },
    {
      "country": "Cameroon",
      "region": "Africa",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "2026 Finance Law mandate; rollout starts 2026 with telecom/brewing/cement/betting sectors first (exact date pending)",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Cameroon has enacted a 2026 e-invoicing mandate for all taxable persons, launching first with major revenue-generating sectors.",
      "changed": true
    },
    {
      "country": "DR Congo",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Mandatory since 1 Dec 2025; sanctions enforced from 15 May 2026",
      "key_date_years": [
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Standardized e-invoice clearance has been mandatory for VAT-liable businesses since Dec 2025, with sanctions now enforced.",
      "changed": true
    },
    {
      "country": "Egypt",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Live since Apr 2023 (all VAT taxpayers); SME onboarding deadline 31 Mar 2026 (passed)",
      "key_date_years": [
        2023,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time clearance e-invoicing is mandatory for all VAT-registered businesses, with B2C e-receipts also expanding.",
      "changed": false
    },
    {
      "country": "Ghana",
      "region": "Africa",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "E-VAT near-full coverage by 2025; VAT Act 2025 in force 1 Jan 2026; nationwide fiscal-device rollout targeted Q4 2026",
      "key_date_years": [
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "E-VAT clearance already covers most VAT businesses, with a nationwide fiscal-device rollout targeted for late 2026.",
      "changed": true
    },
    {
      "country": "Ivory Coast",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Launched 1 Jul 2025; paper invoices rejected since 1 Dec 2025; migration deadline 31 Jan 2026",
      "key_date_years": [
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time e-invoice clearance (FNE) is mandatory across all taxpayer regimes, with paper invoices no longer accepted.",
      "changed": true
    },
    {
      "country": "Kenya",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "Mandatory since 2023/Jan 2024; only eTIMS-backed expenses deductible from 2026",
      "key_date_years": [
        2023,
        2024,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "eTIMS e-invoicing is mandatory for all businesses issuing tax invoices, and only eTIMS-backed expenses remain tax deductible.",
      "changed": false
    },
    {
      "country": "Mauritius",
      "region": "Africa",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Fiscal devices",
      "model_slug": "fiscal-devices",
      "key_dates": "Phase 1 (>MUR100m) live 15 May 2024; scope widened to >MUR80m; further phases planned, undated",
      "key_date_years": [
        2024
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory e-invoicing is live for larger businesses and is being phased down to smaller taxpayers by turnover.",
      "changed": false
    },
    {
      "country": "Morocco",
      "region": "Africa",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "2026 target announced; exact start date and thresholds still pending implementing decree",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "A 2026 mandatory e-invoicing rollout has been announced, but the exact start date and thresholds await a government decree.",
      "changed": false
    },
    {
      "country": "Mozambique",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Periodic e-reporting",
      "model_slug": "periodic-e-reporting",
      "key_dates": "Mandatory monthly VAT invoice e-reporting since May 2025",
      "key_date_years": [
        2025
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "No full e-invoicing clearance, but mandatory monthly VAT invoice e-reporting via certified software has applied since May 2025.",
      "changed": false
    },
    {
      "country": "Namibia",
      "region": "Africa",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Mandatory implementation not expected before 2028",
      "key_date_years": [
        2028
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "No mandatory e-invoicing yet; a phased clearance regime is planned with mandatory rollout not expected before 2028.",
      "changed": false
    },
    {
      "country": "Nigeria",
      "region": "Africa",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Phase 1 (>=NGN 5bn) live, enforced from 31 Jul 2026; Phase 2 (NGN1-5bn) from 1 Jul 2026; Phase 3 2027-2028",
      "key_date_years": [
        2026,
        2027,
        2028
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "Real-time clearance e-invoicing is rolling out by taxpayer size, with the tax authority also a registered Peppol Authority.",
      "changed": true
    },
    {
      "country": "Rwanda",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Fiscal devices",
      "model_slug": "fiscal-devices",
      "key_dates": "Mandatory real-time certified invoicing since 1 Jan 2021",
      "key_date_years": [
        2021
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time certified e-invoicing through electronic billing machines has been mandatory for all taxable persons since 2021.",
      "changed": false
    },
    {
      "country": "Senegal",
      "region": "Africa",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Legal basis from 2025 Finance Law; no go-live date published",
      "key_date_years": [
        2025
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Senegal has a legal basis for mandatory e-invoicing but no published go-live date or final technical specification.",
      "changed": true
    },
    {
      "country": "South Africa",
      "region": "Africa",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Peppol 5-corner (CTC)",
      "model_slug": "peppol-5-corner-ctc",
      "key_dates": "Legal basis (TALAB) enacted 1 Apr 2026; phased rollout 2026-2029; full operation targeted around 2028",
      "key_date_years": [
        2026,
        2028,
        2029
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "South Africa has enacted the legal basis for a future Peppol-based e-invoicing regime, with full rollout targeted around 2028.",
      "changed": false
    },
    {
      "country": "Tanzania",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Fiscal devices",
      "model_slug": "fiscal-devices",
      "key_dates": "Fiscalisation mandatory since 2010/2013; piloting move to token-based clearance",
      "key_date_years": [
        2010,
        2013
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time fiscal-device reporting to the tax authority is mandatory for VAT traders and larger non-VAT traders.",
      "changed": false
    },
    {
      "country": "Tunisia",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Extended to all VAT-registered service businesses 1 Jan 2026; goods sector extension undated",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory e-invoicing now covers all VAT-registered service businesses; extension to the goods sector remains undated.",
      "changed": true
    },
    {
      "country": "Uganda",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "VAT taxpayers since Jan 2021; 12 more sectors added 1 Jul 2025; further sectors from Aug 2026",
      "key_date_years": [
        2021,
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "EFRIS real-time e-invoicing has been mandatory for VAT taxpayers since 2021 and keeps expanding to more sectors.",
      "changed": true
    },
    {
      "country": "Zambia",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Mandatory since 2023; input VAT deduction restricted to Smart Invoice from 1 Jan 2025/2026",
      "key_date_years": [
        2023,
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Smart Invoice real-time e-invoicing is mandatory for VAT-registered taxpayers, and input VAT deductions now require it.",
      "changed": true
    },
    {
      "country": "Zimbabwe",
      "region": "Africa",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Fiscal devices",
      "model_slug": "fiscal-devices",
      "key_dates": "Mandatory since 2022-era rules; extended to non-VAT taxpayers (2025) and fuel sector (SI 88/2026)",
      "key_date_years": [
        2022,
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Fiscalised e-invoicing is mandatory for VAT operators and is expanding to non-VAT taxpayers and the fuel sector.",
      "changed": false
    },
    {
      "country": "Antigua and Barbuda",
      "region": "Americas",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "No e-invoicing mandate yet; the government has announced plans to digitize sales-tax administration, including e-invoicing, no timeline set.",
      "changed": false
    },
    {
      "country": "Argentina",
      "region": "Americas",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Staggered rollout Sep 2026-Mar 2027 by sector (insurers Sep 2026, banks Oct 2026, card issuers Dec 2026, co-insurance Mar 2027)",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Electronic invoicing is mandatory for nearly all taxpayers, with remaining financial-sector waves rolling out through early 2027.",
      "changed": true
    },
    {
      "country": "Aruba",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; Aruba has not yet even implemented VAT, still targeted for 2027 or later.",
      "changed": false
    },
    {
      "country": "Bahamas",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "E-invoicing is permitted but not mandatory for B2G, B2B or B2C, with no published rollout plan.",
      "changed": false
    },
    {
      "country": "Barbados",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; the tax authority's online portal supports e-filing but not invoice clearance.",
      "changed": false
    },
    {
      "country": "Belize",
      "region": "Americas",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Projected mandatory go-live 2027 (exact dates/thresholds unpublished)",
      "key_date_years": [
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "E-invoicing has been approved in principle for GST-registered businesses, with a working 2027 target but no published technical timeline.",
      "changed": false
    },
    {
      "country": "Bolivia",
      "region": "Americas",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Groups 1-8 mandatory; Groups 9-12 deadline 30 Sep 2026, all taxpayers from 1 Oct 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory e-invoicing is nearly complete nationwide, with the final taxpayer groups required to switch by October 2026.",
      "changed": false
    },
    {
      "country": "Bonaire/Saba/Sint Eustatius (Caribbean Netherlands)",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate for these special Dutch municipalities, and the Netherlands' Peppol B2B plans do not extend here.",
      "changed": false
    },
    {
      "country": "Brazil",
      "region": "Americas",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "IBS/CBS fields mandatory from 3 Aug 2026; NFS-e/NFCom phase 1 Oct 2026; further phases Nov 2026-Jan 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Long-standing e-invoice clearance is mandatory nationwide, now extended with a detailed 2026-2027 calendar for the new dual-VAT reform.",
      "changed": true
    },
    {
      "country": "Canada",
      "region": "Americas",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "B2G mandatory since Apr 2022",
      "key_date_years": [
        2022
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "No federal B2B e-invoicing mandate; electronic invoicing via Peppol is mandatory for suppliers to the federal government.",
      "changed": false
    },
    {
      "country": "Chile",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Digital boleta delivery since 1 Mar 2026; dispatch-guide traceability deferred to 1 Nov 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Electronic tax documents (DTE) are mandatory for all VAT taxpayers, with new dispatch-guide traceability rules taking effect Nov 2026.",
      "changed": false
    },
    {
      "country": "Colombia",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Same-day DIAN transmission now enforced; electronic POS tickets (DEE) phased rollout through 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Pre-clearance e-invoicing is mandatory and fully operational for B2B, B2C and B2G transactions nationwide.",
      "changed": true
    },
    {
      "country": "Costa Rica",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Version 4.4 mandatory since Sep 2025",
      "key_date_years": [
        2025
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time pre-clearance e-invoicing is mandatory nationwide for all VAT taxpayers.",
      "changed": false
    },
    {
      "country": "Cuba",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate or technical framework; the topic remains under government study only.",
      "changed": false
    },
    {
      "country": "Curaçao",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; a broader VAT reform remains in planning with no firm implementation date.",
      "changed": false
    },
    {
      "country": "Dominica",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; VAT is administered through conventional post-audit processes.",
      "changed": false
    },
    {
      "country": "Dominican Republic",
      "region": "Americas",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Large/Medium taxpayers exclusive e-CF from 1 Nov 2026; Micro/Small/unclassified by 15 Nov 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory e-invoicing (e-CF) is rolling out by taxpayer size, with all remaining groups required to switch by mid-November 2026.",
      "changed": true
    },
    {
      "country": "Ecuador",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Real-time transmission mandatory since 1 Jan 2026; software-provider registration deadline 9 Sep 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Pre-clearance e-invoicing is mandatory for nearly all taxpayers, with real-time transmission now covering about 94% of transactions.",
      "changed": true
    },
    {
      "country": "El Salvador",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "DTE mandatory (phased by taxpayer); DTE 2.0 mandatory from 1 Dec 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory electronic tax documents (DTE) are already in force, with a major DTE 2.0 overhaul becoming mandatory in December 2026.",
      "changed": true
    },
    {
      "country": "Grenada",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; the tax authority's portal supports online filing and payment, not invoice clearance.",
      "changed": false
    },
    {
      "country": "Guatemala",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "FEL mandatory, near-universal; Agencia Virtual-only filing for large VAT taxpayers from 1 Sep 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Electronic invoicing (FEL) is mandatory and essentially universal across the taxpayer base.",
      "changed": true
    },
    {
      "country": "Guyana",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; VAT invoicing remains standard paper-based tax invoicing under existing law.",
      "changed": false
    },
    {
      "country": "Haiti",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate or fiscalization framework; taxes are administered through conventional channels.",
      "changed": false
    },
    {
      "country": "Honduras",
      "region": "Americas",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Phased rollout ongoing; most general-regime taxpayers already obligated",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Electronic invoicing is mandatory for most general-regime taxpayers and is still being extended toward full nationwide coverage.",
      "changed": false
    },
    {
      "country": "Jamaica",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; a proposed tax-authority e-invoicing system has not been adopted by government.",
      "changed": false
    },
    {
      "country": "Mexico",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "CFDI 4.0 mandatory nationwide; digital-platform data rule (2.9.21) eff. 1 Apr 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time clearance e-invoicing (CFDI) is mandatory nationwide for virtually all business transactions.",
      "changed": true
    },
    {
      "country": "Nicaragua",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no nationwide e-invoicing mandate; businesses may request authorization to issue electronic invoices voluntarily.",
      "changed": false
    },
    {
      "country": "Panama",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Free-tool thresholds (B/.36,000; 100 docs/month) effective 1 Jan 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Electronic invoicing is mandatory nationwide, with businesses above free-tool thresholds required to use an authorized provider.",
      "changed": true
    },
    {
      "country": "Paraguay",
      "region": "Americas",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Group 19 Jun 2026; Group 20 Sep 2026; Group 21 Dec 2026; Group 22 Mar 2027; Groups 23-24 through Sep 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory e-invoicing is being phased in by taxpayer group, with new groups added roughly every few months through 2027.",
      "changed": true
    },
    {
      "country": "Peru",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "New RUC registrants electronic emitters from day one since 1 Jun 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Pre-clearance electronic invoicing (CPE) is mandatory for virtually all taxpayers, including new businesses from their first day.",
      "changed": true
    },
    {
      "country": "Puerto Rico (US Territory)",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no clearance-style e-invoicing mandate; sales tax is administered via mandatory e-filing, not centrally cleared invoices.",
      "changed": false
    },
    {
      "country": "Saint Kitts and Nevis",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; B2B e-invoicing remains voluntary with no legislation or timeline announced.",
      "changed": false
    },
    {
      "country": "Saint Lucia",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; e-invoicing remains voluntary with no legislation or timeline announced.",
      "changed": false
    },
    {
      "country": "Saint Vincent and the Grenadines",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; B2B e-invoicing remains voluntary with no legislation or timeline announced.",
      "changed": false
    },
    {
      "country": "Suriname",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no structured e-invoicing mandate; VAT digitalization refers to registration and compliant cash registers, not invoice clearance.",
      "changed": false
    },
    {
      "country": "Trinidad and Tobago",
      "region": "Americas",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; VAT is administered on a conventional post-audit basis.",
      "changed": false
    },
    {
      "country": "United States",
      "region": "Americas",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "No federal B2B e-invoicing mandate exists; only intra-government B2G invoicing is mandatory, with a voluntary industry network.",
      "changed": false
    },
    {
      "country": "Uruguay",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "CFE format v25.2 in production since 30 Jun 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Electronic tax receipts (CFE) are mandatory for essentially all VAT taxpayers, with universal adoption already complete.",
      "changed": true
    },
    {
      "country": "Venezuela",
      "region": "Americas",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "Effective 1 Mar 2025; expanded to all electronic-channel operations 19 Mar 2026",
      "key_date_years": [
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Digital invoicing is mandatory only for businesses trading exclusively via electronic/online channels; others may adopt it optionally.",
      "changed": false
    },
    {
      "country": "Australia",
      "region": "Asia-Pacific",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Government agencies must receive 30% of invoices via Peppol by 1 Jul 2026; full automation target Dec 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "No mandatory B2B e-invoicing; government agencies must receive a share of invoices via Peppol, used by 400,000+ businesses.",
      "changed": false
    },
    {
      "country": "Bangladesh",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no nationwide e-invoicing mandate; fiscal devices apply only to specific outlets, and VAT modernization focuses on e-filing.",
      "changed": true
    },
    {
      "country": "Bhutan",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "A new GST regime went live in 2026, but there is no dedicated structured e-invoicing or clearance mandate.",
      "changed": false
    },
    {
      "country": "Brunei",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate and no VAT/GST; a government e-invoice portal exists only for public-sector transactions.",
      "changed": false
    },
    {
      "country": "Cambodia",
      "region": "Asia-Pacific",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "B2G expanded to 14 ministries by 20 Nov 2025; B2B mandatory rollout targeted 2026 (undated)",
      "key_date_years": [
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "E-invoicing is mandatory only for government transactions so far, with a defined-taxpayer B2B mandate targeted to begin in 2026.",
      "changed": true
    },
    {
      "country": "China",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Nationwide from 1 Dec 2024; unified VAT Law in force since 1 Jan 2026",
      "key_date_years": [
        2024,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Fully digitalized e-fapiao clearance is now the sole legal invoice format nationwide under China's new VAT Law.",
      "changed": true
    },
    {
      "country": "Hong Kong",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; e-invoicing is entirely voluntary and Hong Kong has no general VAT or GST.",
      "changed": false
    },
    {
      "country": "India",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Mandatory for AATO >= INR 5 crore; AATO >= INR 10 crore must report within 30 days",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Clearance-style GST e-invoicing is mandatory for B2B and export transactions above a turnover threshold, with no B2C mandate yet.",
      "changed": false
    },
    {
      "country": "Indonesia",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Coretax launched 1 Jan 2025; legacy e-Faktur fully replaced by 31 Dec 2025",
      "key_date_years": [
        2025
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Clearance-style VAT e-invoicing (e-Faktur via Coretax) is mandatory for essentially all VAT-registered taxpayers.",
      "changed": false
    },
    {
      "country": "Japan",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "Input-tax-credit relief for non-qualified suppliers steps down to 50% from 1 Oct 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "There is no mandatory e-invoicing regime; a voluntary Peppol standard (JP PINT) exists alongside a qualified-invoice tax-credit system.",
      "changed": true
    },
    {
      "country": "Laos",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; businesses issue invoices on their own template with no government clearance required.",
      "changed": false
    },
    {
      "country": "Macau",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate and no VAT/GST; the new 2026 Tax Code does not introduce either.",
      "changed": false
    },
    {
      "country": "Malaysia",
      "region": "Asia-Pacific",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Phase 1 1 Aug 2024; Phase 2 1 Jan 2025; Phase 3 1 Jul 2025; Phase 4 1 Jan 2026 (enforcement relaxed to 1 Jan 2028)",
      "key_date_years": [
        2024,
        2025,
        2026,
        2028
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "Clearance e-invoicing is live in phases by turnover, though the smallest mandated tier's enforcement has been pushed back to 2028.",
      "changed": true
    },
    {
      "country": "Maldives",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no structured e-invoicing mandate; GST uses online filing, with new rules for overseas tourism suppliers from Oct 2026.",
      "changed": true
    },
    {
      "country": "Mongolia",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "eBarimt 2.0 since 1 Jan 2020; original mandate since 1 Jan 2016",
      "key_date_years": [
        2016,
        2020
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time e-receipt/e-invoicing (eBarimt) has been mandatory for B2B, B2G and B2C VAT-relevant transactions since 2016.",
      "changed": true
    },
    {
      "country": "Myanmar",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; paper-based invoicing continues under the commercial tax system.",
      "changed": false
    },
    {
      "country": "Nepal",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "Mandatory turnover threshold cut to NPR 200 million from Apr 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Near-real-time e-billing is mandatory for VAT-registered businesses above a turnover threshold and designated high-risk sectors.",
      "changed": true
    },
    {
      "country": "New Zealand",
      "region": "Asia-Pacific",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Rule 44 e-invoice capability for large-volume agencies since 1 Jan 2026; large-supplier Peppol requirement from 1 Jan 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "No general B2B mandate; Peppol e-invoicing is effectively mandatory for central government, expanding to large suppliers by 2027.",
      "changed": true
    },
    {
      "country": "Pakistan",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Fully live for all sales-tax-registered persons since 31 Dec 2025; service-sector expansion via SRO 288(I)/2026",
      "key_date_years": [
        2025,
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time digital invoicing clearance is now fully mandatory for all sales-tax-registered persons nationwide.",
      "changed": true
    },
    {
      "country": "Papua New Guinea",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; GST is administered through a standard post-audit online filing portal.",
      "changed": false
    },
    {
      "country": "Philippines",
      "region": "Asia-Pacific",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "Consolidated deadline 31 Dec 2026 for e-commerce sellers, large taxpayers and CAS/CBA users",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Near-real-time e-invoice reporting is mandatory for large taxpayers, with a consolidated December 2026 deadline for other major groups.",
      "changed": false
    },
    {
      "country": "Singapore",
      "region": "Asia-Pacific",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Wave 2 all new voluntary registrants 1 Apr 2026; compulsory registrants from 1 Apr 2028; full rollout by 1 Apr 2031",
      "key_date_years": [
        2026,
        2028,
        2031
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "GST InvoiceNow e-invoicing over the Peppol network is being phased in as mandatory for GST-registered businesses through 2031.",
      "changed": true
    },
    {
      "country": "South Korea",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "Sole-proprietor threshold KRW 80m since 1 Jul 2024",
      "key_date_years": [
        2024
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Near-real-time electronic tax invoicing is mandatory for corporations and qualifying individual businesses.",
      "changed": false
    },
    {
      "country": "Sri Lanka",
      "region": "Asia-Pacific",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "Phase 1 export-oriented enterprises in progress; full VAT-registered rollout targeted by end of 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time VAT e-invoicing is rolling out starting with export-oriented enterprises, targeting all VAT-registered businesses by end of 2026.",
      "changed": true
    },
    {
      "country": "Taiwan",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "MIG 4.0 mandatory from 1 Jan 2026; upload-duty penalties enforced from 1 Jul 2025",
      "key_date_years": [
        2025,
        2026
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "Near-real-time e-invoice upload (eGUI) has been mandatory broadly since 2006, with Peppol now used only for cross-border invoicing.",
      "changed": true
    },
    {
      "country": "Thailand",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "E-invoicing remains entirely voluntary with no legislated business mandate, though tax incentives for adoption were extended to 2027.",
      "changed": true
    },
    {
      "country": "Timor-Leste",
      "region": "Asia-Pacific",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no VAT and no e-invoicing mandate; a VAT law is being actively drafted with an implementation target of 2027.",
      "changed": true
    },
    {
      "country": "Vietnam",
      "region": "Asia-Pacific",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Decree 254/2026/ND-CP effective 1 Jul 2026; transitional paper allowance through 31 Dec 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory nationwide e-invoicing continues under a new decree that also extends scope to e-commerce and foreign digital platforms.",
      "changed": true
    },
    {
      "country": "Austria",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "B2G mandatory since 2014",
      "key_date_years": [
        2014
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing is mandatory via Peppol; there is no B2B mandate legislated, consulted, or scheduled.",
      "changed": false
    },
    {
      "country": "Belgium",
      "region": "Europe",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Live since 1 Jan 2026; tolerance period ended 31 Mar 2026; 5-corner e-reporting planned 1 Jan 2028",
      "key_date_years": [
        2026,
        2028
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "Mandatory structured B2B e-invoicing over the Peppol network has been live since January 2026, with penalties now actively enforced.",
      "changed": false
    },
    {
      "country": "Bulgaria",
      "region": "Europe",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "SAF-T Phase 1 (large taxpayers) mandatory since 1 Jan 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no B2B or B2G e-invoicing mandate; large taxpayers must file SAF-T data, and a future B2B clearance regime is only discussed.",
      "changed": false
    },
    {
      "country": "Croatia",
      "region": "Europe",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Live since 1 Jan 2026; non-VAT entities and full implementation from 1 Jan 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "Mandatory B2B e-invoicing and real-time fiscalization went live in 2026, extending to non-VAT-registered entities from 2027.",
      "changed": false
    },
    {
      "country": "Cyprus",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "IT/equipment suppliers on new government tenders mandatory from May 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "There is no general e-invoicing mandate; IT and equipment suppliers on new government tenders must submit e-invoices via Peppol or a portal.",
      "changed": true
    },
    {
      "country": "Czechia",
      "region": "Europe",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "EET 2.0 B2C point-of-sale reporting targeted 1 Jan 2027 (not e-invoicing)",
      "key_date_years": [
        2027
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "There is no e-invoicing issuance mandate; a new B2C point-of-sale reporting system (EET 2.0) targeted for 2027 is separate from e-invoicing.",
      "changed": true
    },
    {
      "country": "Denmark",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Digital bookkeeping duty for businesses >DKK300k since 1 Jan 2026; e-invoicing becomes default output Jul 2026; Peppol PINT migration by 2029",
      "key_date_years": [
        2026,
        2029
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing is long mandatory; a new bookkeeping duty pushes many businesses toward e-invoicing, though B2B issuance stays optional.",
      "changed": true
    },
    {
      "country": "Estonia",
      "region": "Europe",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Buyer-choice mechanism live since 1 Jul 2025; general mandate targeted 2027 (not yet legislated)",
      "key_date_years": [
        2025,
        2027
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "Buyers can already demand structured e-invoices from any business, and a general B2B e-invoicing law is planned for 2027, not yet adopted.",
      "changed": false
    },
    {
      "country": "Finland",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "B2G mandatory since 2020",
      "key_date_years": [
        2020
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing is mandatory; businesses can request structured e-invoices above a turnover threshold, but there is no general B2B mandate.",
      "changed": false
    },
    {
      "country": "France",
      "region": "Europe",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Decentralized / Y-model",
      "model_slug": "decentralized-y-model",
      "key_dates": "Receive obligation live 1 Sep 2026; issue+e-report for large/medium since 1 Sep 2026; SME/micro issuance from 1 Sep 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "The Y-model e-invoicing mandate went live Sep 2026 for receiving and for large/medium-company issuance; small businesses follow in 2027.",
      "changed": true
    },
    {
      "country": "Germany",
      "region": "Europe",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Decentralized (XRechnung/Peppol)",
      "model_slug": "decentralized-xrechnung-peppol",
      "key_dates": "Receive obligation live since 1 Jan 2025; issue mandatory for >EUR800k turnover from 1 Jan 2027; all domestic B2B from 1 Jan 2028",
      "key_date_years": [
        2025,
        2027,
        2028
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "All businesses must already receive structured e-invoices; larger companies must issue them from 2027 and all domestic B2B from 2028.",
      "changed": true
    },
    {
      "country": "Greece",
      "region": "Europe",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Phase 1 live 2 Mar 2026 (>EUR1m); Phase 2 all remaining taxpayers from 1 Oct 2026, adaptation to 31 Dec 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "Mandatory B2B e-invoicing (myDATA) is live for larger businesses and extends to all remaining taxpayers from October 2026.",
      "changed": true
    },
    {
      "country": "Hungary",
      "region": "Europe",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "RTIR since 2018; energy-sector B2B e-invoicing since 1 Jul 2025; B2C receipt-data reporting since 1 Sep 2026; full e-invoicing targeted ~2029-2030",
      "key_date_years": [
        2018,
        2025,
        2026,
        2029,
        2030
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time invoice data reporting (RTIR) is mandatory since 2018; energy-sector e-invoicing and B2C receipt reporting added in 2025-26.",
      "changed": true
    },
    {
      "country": "Iceland",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "B2G mandatory since 1 Jan 2020; legacy formats dropped 1 Jul 2026 (Peppol BIS 3.0/TS236 only)",
      "key_date_years": [
        2020,
        2026
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing over Peppol is mandatory and now requires the newest format version; there is no B2B mandate proposed.",
      "changed": true
    },
    {
      "country": "Ireland",
      "region": "Europe",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Phase 1 large corporates from 1 Nov 2028; cross-border EU phase Nov 2029; full ViDA alignment 1 Jul 2030",
      "key_date_years": [
        2028,
        2029,
        2030
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing is mandatory via Peppol, and a domestic B2B mandate for large corporates is confirmed to start in November 2028.",
      "changed": false
    },
    {
      "country": "Italy",
      "region": "Europe",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "In force since 2019, no thresholds since 2024; EU derogation runs to 31 Dec 2027",
      "key_date_years": [
        2019,
        2024,
        2027
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "Mature clearance e-invoicing has covered all B2B, B2C and B2G invoices since 2019 with no exemption thresholds since 2024.",
      "changed": false
    },
    {
      "country": "Latvia",
      "region": "Europe",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "B2G mandatory since 1 Jan 2025; voluntary B2B from 30 Mar 2026; mandatory B2B from 1 Jan 2028",
      "key_date_years": [
        2025,
        2026,
        2028
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing and data reporting are already mandatory; a full domestic B2B mandate is legislated to take effect from Jan 2028.",
      "changed": true
    },
    {
      "country": "Lithuania",
      "region": "Europe",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "i.SAF monthly reporting mandatory since Oct 2016; B2G via SABIS since 1 Jul 2024; general B2B e-invoicing targeted 1 Jan 2028 (not yet legislated)",
      "key_date_years": [
        2016,
        2024,
        2028
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "Monthly invoice-data e-reporting (i.SAF) has been mandatory since 2016, and a general B2B e-invoicing mandate is being scoped for 2028.",
      "changed": false
    },
    {
      "country": "Luxembourg",
      "region": "Europe",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Proposed: receipt from 1 Jan 2028; larger issuers from 1 Jul 2028; all others from 1 Jan 2029 (Bill 8815, not yet enacted)",
      "key_date_years": [
        2028,
        2029
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "A domestic B2B e-invoicing mandate has been formally proposed, phasing in receipt and issuance obligations from 2028-2029, not yet law.",
      "changed": true
    },
    {
      "country": "Malta",
      "region": "Europe",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "No e-invoicing mandate exists; the tax authority is studying a phased mandatory e-invoicing/reporting regime aligned with EU ViDA.",
      "changed": false
    },
    {
      "country": "Netherlands",
      "region": "Europe",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Domestic B2B mandate targeted 1 Jul 2030; domestic e-reporting from 1 Jul 2031 (not yet legislated)",
      "key_date_years": [
        2030,
        2031
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "The Cabinet has announced plans for a domestic B2B e-invoicing and reporting mandate from 2030-2031, but legislation isn't introduced yet.",
      "changed": true
    },
    {
      "country": "Norway",
      "region": "Europe",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "SEND obligation from 1 Jan 2027; RECEIVE + digital bookkeeping from 1 Jan 2030",
      "key_date_years": [
        2027,
        2030
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "Mandatory B2B e-invoicing has been enacted: businesses must send structured e-invoices from Jan 2027 and receive them from 2030.",
      "changed": true
    },
    {
      "country": "Poland",
      "region": "Europe",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Wave 1 (>PLN200m) since 1 Feb 2026; Wave 2 (all other) since 1 Apr 2026; micro-entrepreneurs from 1 Jan 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory KSeF e-invoice clearance is live for virtually all VAT-registered businesses, with micro-entrepreneurs joining in January 2027.",
      "changed": true
    },
    {
      "country": "Portugal",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "B2G mandatory for all suppliers incl. SMEs since 1 Jan 2026; QES mandatory on e-invoices from 1 Jan 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing is mandatory for all suppliers including SMEs; B2B relies on certified billing software, not a universal invoicing mandate.",
      "changed": false
    },
    {
      "country": "Romania",
      "region": "Europe",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "B2B since 1 Jul 2024; B2C since 1 Jan 2025; non-VAT entities/CNP individuals added 1 Jun 2026",
      "key_date_years": [
        2024,
        2025,
        2026
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "Mandatory e-invoice clearance (RO e-Factura) covers B2B and B2C, and was extended in 2026 to non-VAT entities and sole traders.",
      "changed": true
    },
    {
      "country": "Serbia",
      "region": "Europe",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "B2B mandatory since 1 Jan 2023; expanded reporting duties apply generally from 1 Jan 2027",
      "key_date_years": [
        2023,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory e-invoice clearance (SEF) covers B2G and B2B, with further reporting duties phasing in from 2027.",
      "changed": true
    },
    {
      "country": "Slovakia",
      "region": "Europe",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 5-corner (CTC)",
      "model_slug": "peppol-5-corner-ctc",
      "key_dates": "Mandatory from 1 Jan 2027; cross-border EU extension 1 Jul 2030",
      "key_date_years": [
        2027,
        2030
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "A domestic B2B and B2G e-invoicing and near-real-time reporting mandate is enacted and becomes mandatory from January 2027.",
      "changed": false
    },
    {
      "country": "Slovenia",
      "region": "Europe",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "B2B mandatory from 1 Jan 2028",
      "key_date_years": [
        2028
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "B2G e-invoicing has long been mandatory, and a domestic B2B e-invoicing law enacted in 2025 takes effect from January 2028.",
      "changed": false
    },
    {
      "country": "Spain",
      "region": "Europe",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Real-time reporting",
      "model_slug": "real-time-reporting",
      "key_dates": "SII real-time reporting live for large taxpayers; VERI*FACTU from 1 Jan/1 Jul 2027; Crea y Crece B2B projected Oct 2027/2028 (Ministerial Order unpublished)",
      "key_date_years": [
        2027,
        2028
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Large taxpayers already report VAT ledgers in real time, and a broader B2B e-invoicing mandate is being phased in through 2027-2028.",
      "changed": true
    },
    {
      "country": "Sweden",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "B2G mandatory since 1 Apr 2019; domestic B2B decision pending a 2027 inquiry report",
      "key_date_years": [
        2019,
        2027
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing via Peppol is mandatory; a government inquiry examining a domestic B2B mandate is underway with a report due by late 2027.",
      "changed": false
    },
    {
      "country": "Switzerland",
      "region": "Europe",
      "status": "B2G only",
      "status_slug": "b2g-only",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "B2G mandatory since 2016",
      "key_date_years": [
        2016
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "B2G e-invoicing is mandatory for federal contracts above CHF 5,000; there is no domestic B2B mandate or announced timeline.",
      "changed": false
    },
    {
      "country": "Turkey",
      "region": "Europe",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "e-Arsiv value threshold removed 1 Jan 2026; UBL-TR 1.2.1 mandatory from 2 Feb 2026",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Threshold-based e-invoice clearance (e-Fatura/e-Arsiv) is long-standing and now requires electronic issuance for virtually all invoices.",
      "changed": true
    },
    {
      "country": "United Kingdom",
      "region": "Europe",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 4-corner (DCTCE)",
      "model_slug": "peppol-4-corner-dctce",
      "key_dates": "Mandatory for all VAT invoices from Apr 2029",
      "key_date_years": [
        2029
      ],
      "peppol": "B2G/Partial",
      "peppol_slug": "b2g-partial",
      "summary": "There is no current B2B e-invoicing mandate, but mandatory e-invoicing for all VAT invoices has been confirmed to start in April 2029.",
      "changed": true
    },
    {
      "country": "Bahrain",
      "region": "Middle East",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; the tax authority remains in a consultation and procurement phase with no published dates.",
      "changed": false
    },
    {
      "country": "Iraq",
      "region": "Middle East",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate and no federal VAT; the tax authority has no operational e-invoicing system.",
      "changed": false
    },
    {
      "country": "Israel",
      "region": "Middle East",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Threshold >NIS 5,000 from 1 Jun 2026 (current)",
      "key_date_years": [
        2026
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Mandatory invoice clearance (allocation numbers via SHAAM) is live and has been tightened to cover invoices above NIS 5,000.",
      "changed": true
    },
    {
      "country": "Jordan",
      "region": "Middle East",
      "status": "Live B2B mandate",
      "status_slug": "live-b2b-mandate",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Mandatory for all VAT-registered taxpayers since 1 Apr 2025",
      "key_date_years": [
        2025
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "National e-invoice clearance (JoFotara) is fully mandatory for all VAT-registered taxpayers, with enforcement intensifying through 2026.",
      "changed": true
    },
    {
      "country": "Kuwait",
      "region": "Middle East",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "None",
      "model_slug": "none",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no VAT or general e-invoicing mandate; a new law requires only online sellers to issue Arabic-language electronic invoices.",
      "changed": true
    },
    {
      "country": "Lebanon",
      "region": "Middle East",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing or CTC mandate; VAT is under general post-audit rules, though electronic tax-document submission is now required.",
      "changed": false
    },
    {
      "country": "Oman",
      "region": "Middle East",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 5-corner (DCTCE)",
      "model_slug": "peppol-5-corner-dctce",
      "key_dates": "Phase 1 (>OMR5m) mandatory 1 Apr 2027; Phase 2 (all remaining) 1 Oct 2027",
      "key_date_years": [
        2027
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "Mandatory e-invoicing has a confirmed legal basis and will be phased in from April 2027, after a voluntary pilot with large taxpayers.",
      "changed": true
    },
    {
      "country": "Qatar",
      "region": "Middle East",
      "status": "Planned / consulting",
      "status_slug": "planned-consulting",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Expected phased go-live from 1 Jan 2027 (unofficial); still pending Shura Council/Gazette publication",
      "key_date_years": [
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "A draft e-invoicing law has Cabinet approval, with industry expecting a phased go-live from 2027, but formal enactment is still pending.",
      "changed": true
    },
    {
      "country": "Saudi Arabia",
      "region": "Middle East",
      "status": "Phasing in",
      "status_slug": "phasing-in",
      "model": "Clearance (CTC)",
      "model_slug": "clearance-ctc",
      "key_dates": "Wave 24 integrated by 30 Jun 2026; Wave 25 (SAR 187,500) integration deadline 1 Feb 2027",
      "key_date_years": [
        2026,
        2027
      ],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "Real-time clearance e-invoicing is mandatory and rolling out in waves reaching almost every VAT-registered business by 2027.",
      "changed": true
    },
    {
      "country": "United Arab Emirates",
      "region": "Middle East",
      "status": "Scheduled",
      "status_slug": "scheduled",
      "model": "Peppol 5-corner (DCTCE)",
      "model_slug": "peppol-5-corner-dctce",
      "key_dates": "Phase 1 (>AED50m) 1 Jan 2027; Phase 2 1 Jul 2027; B2G 1 Oct 2027; intra-group transition to 1 Jan 2029",
      "key_date_years": [
        2027,
        2029
      ],
      "peppol": "Yes",
      "peppol_slug": "yes",
      "summary": "A Peppol-based e-invoicing mandate is enacted and piloting now, with mandatory phases for large taxpayers starting January 2027.",
      "changed": true
    },
    {
      "country": "Yemen",
      "region": "Middle East",
      "status": "No mandate",
      "status_slug": "no-mandate",
      "model": "Post-audit",
      "model_slug": "post-audit",
      "key_dates": "—",
      "key_date_years": [],
      "peppol": "No",
      "peppol_slug": "no",
      "summary": "There is no e-invoicing mandate; ongoing conflict and institutional fragmentation continue to constrain tax administration.",
      "changed": false
    }
  ]
}