E-invoicing legislation outside Europe

Overview of e-invoicing legislation outside Europe: Asia-Pacific, Africa and the Middle East

E-invoicing is not only a European phenomenon. More and more countries outside Europe are introducing obligations or promoting adoption of structured e-invoicing. In the Middle East, countries such as the UAE and Oman lead with CTC models; in Asia-Pacific the Peppol network is growing rapidly via local PINT profiles; and the United Kingdom mandates e-invoicing from April 2029 as part of Making Tax Digital.

Country overview

Australia

Peppol is growing fast. The ATO promotes adoption via PINT A-NZ.

Japan

The Digital Agency focuses on Peppol. PINT JP as the invoice format.

Malaysia

MyInvois mandatory. CTC model with phased rollout.

New Zealand

Peppol adoption together with Australia via PINT A-NZ.

Nigeria

FIRS platform for e-invoicing. CTC model under construction.

Serbia

B2B mandatory since 2023 via SEF. Clearance model. EU candidate country.

Singapore

InvoiceNow via Peppol. B2B phased mandatory from 2028 to 2031 via PINT SG.

UAE

Phased mandate. Peppol 5-corner CTC model via PINT AE.

Oman

PASR under review. CTC 5-corner model via Peppol with the Fawtara Portal.

England / UK

Making Tax Digital. B2B mandatory from 1 April 2029 via Peppol.

United States

No mandate. DBNA network operational since April 2024.

Peppol outside Europe

The Peppol network is expanding quickly outside Europe. Australia, Singapore, Japan and New Zealand each have a Peppol Authority and use the PINT format (Peppol International Invoice) as the basis for their national invoicing profiles. This makes it possible to send invoices from a single Access Point to recipients in these countries without building a separate connection per country.

Read more about how Peppol works internationally in Peppol international.