The 2026 wave
Governments have discovered what businesses knew: structured invoices are cheaper to process and much harder to fake. The result is a steady march of mandates - first for large enterprises, then phasing down by turnover bracket. If you invoice B2B in a VAT/GST jurisdiction, assume a mandate reaches you within two years.
PDF is not e-invoicing
Every mandate defines e-invoicing as structured, machine-readable data (XML/JSON schemas), typically cleared through or reported to a government platform. An emailed PDF is a picture of an invoice, not an e-invoice.
What to do this quarter
- Confirm your jurisdiction's phase-in bracket and date
- Check your invoicing tool's e-invoicing/clearance roadmap
- Clean master data now - tax IDs, addresses, units (schemas reject junk)
- Ask your largest customers what format their AP systems accept
- Calendar the deadline with a 60-day buffer