Global implementation of electronic invoicing mandates

Several nations are advancing digital fiscal reforms by mandating electronic invoicing and phasing out paper-based systems.

In Argentina, the Agency for Collection and Customs Control (ARCA) has introduced measures to update the electronic invoicing regime. Under General Resolution 5866/2026, a Monthly Electronic Settlement allows certain taxpayers, such as financial and insurance institutions, to issue consolidated statements. Subsequent regulations, including General Resolution 5893/2026, aim to eliminate printed invoice booklets. Social monotributistas are required to migrate to electronic systems by November 1, 2026, while other non-VAT taxpayers must transition by March 2027.

In the Dominican Republic, the General Directorate of Internal Taxes (DGII) reported that electronic invoices accounted for 72% of all fiscal receipts in the first half of 2026. Small and micro taxpayers have until November 15, 2026, to complete their transition. Meanwhile, Spain is implementing the Verifactu regulation, which requires businesses to use tax-approved software featuring QR codes for verification. Compliance deadlines in Spain are set for January 1, 2027, for companies and July 1, 2027, for freelancers.