Do foreign suppliers have to e-invoice?

You sell to a business customer in another country, and you have no branch or office there. Does that country's e-invoicing system apply to you? In most countries the answer is no. Most e-invoicing mandates cover businesses that are established in the country, and the local buyer handles the tax on a purchase from abroad. The exceptions are a handful of countries where a local VAT number brings you in, and a few new mandates that haven't settled the question yet. The table below covers 47 countries, each with an official source where one exists.

Rules of thumb

• Establishment counts more than a VAT number. Belgium, Germany, Poland, Italy, Croatia, Slovakia and Saudi Arabia leave out a foreign supplier even when it holds a local VAT number ^{[1][2][5][10][6][16][36]}.
• A branch or fixed establishment changes everything. If you have one in the country and it takes part in the sale, you are treated like a local business. The rows below assume you have none.
• Where you are out, the buyer does the paperwork. Usually the buyer reverse-charges the VAT. Some countries also make the buyer report or document the purchase: Italy through SDI, France through e-reporting, Malaysia with a self-billed e-invoice, Colombia with a "documento soporte" and Chile with a purchase invoice ^{[10][4][44][55][56]}.
• A local VAT registration matters in reporting countries. Hungary, Romania, Serbia, Norway, the UAE, Israel, India and Portugal bring a VAT-registered foreign supplier into their system, at least when it charges local VAT ^{[15][14][30][27][33][39][43][9]}.
• "Out of scope" doesn't mean "no invoice". You still issue a normal invoice. Your customer may also ask for a structured e-invoice, as Estonian buyers can ^[19], and many foreign suppliers send one voluntarily.

Country by country

"In scope?" answers one question: must a supplier with no establishment in the country issue or report its invoices through that country's system? Dates are for domestic business-to-business (B2B) invoices, first wave.

European Union

Country	System	B2B status	Foreign supplier in scope?
Belgium	Peppol (BIS)	In force since 1 Jan 2026	No, even with a Belgian VAT number. Only a Belgian fixed establishment brings you in; tell your customer you are out [1].
Germany	EN 16931 formats (XRechnung, ZUGFeRD)	Receive since 1 Jan 2025; issue 1 Jan 2027 / 1 Jan 2028	No, even with a German VAT number. Both parties must be established in Germany [2].
France	Approved platforms + e-reporting	Receive since 1 Sep 2026; issue 1 Sep 2026 (large, mid-size) / 1 Sep 2027 (others)	No for e-invoicing [3]. The French buyer e-reports the purchase [4]. You e-report only sales on which you owe French VAT yourself [3].
Poland	KSeF clearance	In force since 1 Feb / 1 Apr 2026; micro 1 Jan 2027	No, even with a Polish VAT number, unless a Polish fixed establishment takes part. Voluntary use is allowed [5].
Croatia	eRačun exchange + fiscalisation	In force since 1 Jan 2026	No, even with a Croatian VAT number: only taxpayers seated in Croatia. A paper or other accepted invoice is fine [6].
Greece	Licensed providers + myDATA	Phase 1 since 2 Mar 2026; phase 2 from 2 Nov 2026	No: Greece may require e-invoices only from suppliers established there [7][8].
Portugal	Certified invoicing software + invoice data to the tax authority; no structured B2B e-invoice	No B2B e-invoicing mandate	Only if VAT-registered there and charging Portuguese VAT. If the buyer reverse-charges, Portuguese invoicing rules don't apply [9].
Italy	SDI clearance	In force since 1 Jan 2019	No, even with an Italian VAT number: only resident or established suppliers. The Italian buyer reports the purchase through SDI [10].
Spain	Platforms + public solution (B2B); Verifactu software	B2B from 6 Oct 2027 (turnover > €8M) / 6 Oct 2028 (others)	No in the usual case: when the Spanish buyer reverse-charges, a non-established supplier doesn't follow Spanish invoicing rules [11][12][13].
Romania	RO e-Factura clearance	In force since 2024	Only if VAT-registered there: you must report B2B invoices for supplies located in Romania. Otherwise the buyer reverse-charges [14].
Hungary	Real-time invoice reporting (Online Számla)	In force since 2018; no e-invoice mandate	Only if VAT-registered there and Hungarian invoicing rules apply. If the buyer pays the VAT, you report nothing [15].
Slovakia	Peppol + reporting to the Financial Directorate	1 Jan 2027	No for suppliers registered for Slovak VAT without an establishment, until 30 Jun 2030 [16].
Latvia	Structured e-invoices (EN 16931) + data to the tax service	1 Jan 2028	No: the duty covers Latvian companies, branches and permanent establishments invoicing other Latvian companies [17].
Lithuania	No e-invoicing; invoice-register reporting (i.SAF)	No B2B mandate	No e-invoicing. If you are registered for Lithuanian VAT, you file i.SAF registers like any VAT payer [18].
Estonia	Buyer's choice: EN 16931 on request	Since 1 Jul 2025	No duty, but an Estonian buyer may ask you for an EN 16931 e-invoice [19].
Luxembourg	Peppol (bill 8815)	Planned: receive 1 Jan 2028; issue 1 Jul 2028 / 1 Jan 2029	No under the bill: only invoices between parties established in Luxembourg [20].
Netherlands	EN 16931 e-invoices + reporting; network not chosen	Planned 1 Jul 2030	Not decided yet: the outline letter of 11 Sep 2026 doesn't address foreign suppliers [21].
Ireland	EN 16931 e-invoices + real-time reporting	Large corporates 1 Nov 2028	No in phase 1, which covers businesses established in Ireland. Later phases: not decided [22].
Bulgaria	Clearance through the tax agency (draft)	Planned for 2028 (draft)	No under the draft: a VAT-registered supplier not established in Bulgaria issues a non-structured tax document [23].
Slovenia	Exchange via providers (Peppol, e-SLOG)	1 Jan 2028	No: the duty covers units of the Slovenian Business Register [24].

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Rest of Europe

Country	System	B2B status	Foreign supplier in scope?
United Kingdom	Peppol	Planned April 2029	Not decided yet: "all VAT invoices" are covered; the roadmap is due at Budget 2026 [25].
Norway	EHF / Peppol BIS	Issue from 1 Jan 2027	Only if VAT-registered there: filing Norwegian VAT returns makes you bookkeeping-liable, and the duty covers sales by bookkeeping-liable businesses [26][27][28].
Switzerland	None for B2B (federal government only)	No B2B mandate	No: there is no B2B mandate [29].
Serbia	SEF clearance	In force since 1 Jan 2023	Only if VAT-registered there: your Serbian tax representative issues through SEF. Otherwise the buyer owes the VAT [30].
Turkey	e-Fatura clearance / e-Arşiv	In force since 2014	No without a Turkish workplace or branch: the Turkish buyer pays the VAT [31][32].

Middle East and Africa

Country	System	B2B status	Foreign supplier in scope?
United Arab Emirates	Peppol (PINT AE) via accredited providers	1 Jan 2027 (revenue ≥ AED 50M); 1 Jul 2027 (others) [34][35]	Only if VAT-registered there: a non-resident that must issue UAE tax invoices issues them as e-invoices. Reverse-charged imports need no e-invoice [33].
Saudi Arabia	FATOORA clearance	In force; Wave 25 integrates by 1 Feb 2027 [37]	No, even with a Saudi VAT number: only residents must e-invoice [36].
Oman	Peppol (PINT OM) + reporting	1 Apr 2027 (supplies > OMR 5M); 1 Oct 2027 (others) [38]	Not decided yet: nothing official on non-residents or imports [38].
Israel	Allocation numbers from the Tax Authority	In force	Only if VAT-registered there as a licensed dealer; allocation numbers are requested by registered dealers [39].
Nigeria	NRS e-invoicing (clearance)	Large taxpayers since 2025; others phased	Not decided yet: non-residents are meant to be covered, but no start date has been set [40].
Kenya	eTIMS	In force	No without a Kenyan permanent establishment: imports and services from such suppliers are excluded [41].
South Africa	Proposed 5-corner model	Proposed, from 2030	Not decided yet: the consultation paper (comments close 16 Oct 2026) doesn't address foreign suppliers [42].

Asia-Pacific

Country	System	B2B status	Foreign supplier in scope?
India	GST e-invoice (IRN) clearance	Turnover above ₹5 crore, since 1 Aug 2023	Only if GST-registered there and above the turnover threshold [43].
Malaysia	MyInvois clearance	In force; under RM3M exempt from 1 Sep 2026	No: the Malaysian buyer issues a self-billed e-invoice [44].
Singapore	Peppol (InvoiceNow) with data to IRAS	New registrants since 1 Nov 2025; existing businesses 1 Apr 2028–2031	No: overseas businesses are exempt, even when GST-registered [45].
Australia	Peppol, voluntary	No B2B mandate	No: there is no B2B mandate [46].
New Zealand	Peppol; a government purchasing rule	Large suppliers to government from 1 Jan 2027	No: the government rule covers domestic invoices only, and B2B is voluntary [47].
Japan	Peppol (JP PINT), voluntary	No B2B mandate	No: e-invoicing is voluntary [48].
South Korea	NTS e-tax invoice	In force since 2011	No without a place of business in Korea: the buyer handles the VAT [49].
China	Fully digitalised fapiao	In force; VAT Law since 1 Jan 2026	No: the Chinese buyer withholds the VAT [50].

Americas

Country	System	B2B status	Foreign supplier in scope?
United States	None (voluntary networks)	No mandate	No: there is no B2B mandate [51].
Canada	None	No mandate	No: there is no mandate; the tax agency is only evaluating e-invoicing [52].
Mexico	CFDI 4.0 clearance	In force	No: the Mexican buyer may deduct on your own invoice if it shows the required details [53].
Brazil	NF-e / NFS-e clearance	In force	Not decided yet: for imported services the Brazilian buyer is the taxpayer, and a joint act may require the buyer to issue the document [54].
Colombia	DIAN clearance	In force	No: the Colombian buyer issues an electronic "documento soporte" [55].
Chile	SII electronic tax documents	In force	No: the Chilean buyer issues an electronic purchase invoice (factura de compra) [56].
Peru	SUNAT electronic receipts	In force	No: the Peruvian buyer pays the VAT (IGV) itself and records your invoice with SUNAT [57][58].

How to read this

• Established means a seat, a place of management or a fixed establishment (a branch, an office, staff) in the country. Each country defines it in its own VAT rules; check yours with an adviser if you have people or premises there.
• VAT-registered there means you hold that country's VAT or GST number without being established there.
• Sales to consumers are not covered here. Several countries have separate rules for foreign sellers to consumers, especially for digital services.
• Goods that you ship into a country are usually declared at customs; the rows cover the invoice, not the import.
• "Not decided yet" means the mandate is announced but the rules for foreign suppliers are not published. We update the row when they are.
• Advisory sources are marked in the source list. We use them only where no official text was reachable.

Our country pages

For the 9 countries we cover in depth, these pages explain the rules for local businesses:

• Belgium: who must use Peppol
• Germany: the e-invoicing mandate 2027–2028
• France: the e-invoicing calendar 2026–2027
• Norway: the e-invoice requirement from 2027
• UAE: scope and exemptions
• Slovakia: the e-invoicing obligation from 2027
• Oman: who must comply, and by when
• Netherlands: who must send e-invoices, and from when

All dates in one place: E-invoicing deadlines by country.

Checked on 9 October 2026 against the sources listed. Rules change, and your case may turn on facts not covered here: always follow the linked official source. Information, not legal or tax advice.