Post-audit
The invoice goes straight from seller to buyer in any agreed form; the tax authority sees it only when it audits. This is where most countries started, and what the mandates below replace.
E-invoicing mandates, explained country by country.
Tax authorities are moving from auditing invoices after the fact to seeing them as they happen. Each country has chosen its own route there. This page explains the models, the formats and the networks in plain language, and what a business has to do in each of the countries we serve.
Three models, one direction
Clearance
The invoice is sent to the tax authority (or its platform) first; it is registered, given a reference and often a signature or QR, and only then is it valid to send to the buyer. India’s IRP is the clearest example.
Decentralised exchange with reporting (5-corner)
Seller and buyer each use an accredited service provider; the two providers exchange the invoice over an open network (Peppol), and the seller’s provider reports the tax data to the authority in parallel. The authority is the fifth corner. The UAE and Oman follow this model.
United Arab Emirates
A five-corner model on the Peppol network, with accredited service providers (ASPs) on both sides and tax data reported to the Federal Tax Authority.
- Format
- PINT AE — the UAE profile of the Peppol International Invoice, in UBL 2.1. Tax invoices, credit notes and self-billed documents, with UAE-specific fields such as the transaction type code and the AED total.
- Network
- Peppol, over AS4 with signed and encrypted messages. Parties are identified by TRN-based Peppol identifiers.
- Reporting
- For every document issued or received, the ASP prepares a Tax Data Document and submits it to the FTA (Corner 5).
- Who must use it
- Businesses in scope of the mandate issue and receive through an ASP; the ASP carries accreditation, validation, exchange and reporting.
- What you do
- Choose an ASP, connect your invoicing system or use the portal, make sure your master data (TRN, legal registration, addresses, Peppol IDs) is right, and issue. Validation tells you what is missing before anything leaves.
Oman
A Peppol-based model under the Oman Tax Authority, structurally close to the UAE’s, with its own PINT profile and tax-data reporting.
- Format
- PINT OM — Oman’s Peppol International Invoice profile, in UBL 2.1.
- Network
- Peppol, through accredited service providers, with the Oman Peppol Authority operating the country’s directory.
- Reporting
- Tax data reported to the Oman Tax Authority by the service provider.
- Where OneInvoice is
- Enrolled on the Oman Peppol testbed; the Oman portal runs on the same platform as the UAE’s.
India
A clearance model: GST e-invoicing registers each B2B invoice with an Invoice Registration Portal (IRP) before it is valid.
- Format
- The GST INV-01 schema (JSON). The IRP returns an Invoice Reference Number (IRN), an acknowledgement and a signed QR code that must appear on the invoice.
- Access
- Through a GST Suvidha Provider (GSP). OneInvoice connects through IRIS as GSP.
- Related
- E-way bills for movement of goods and GST returns draw on the same registered data.
- What you do
- Issue from your system or the portal; the platform builds INV-01, obtains the IRN and QR, and prints them on the document.
Other mandates on our map
Countries the platform is built to add, with the scheme each has chosen. A live portal is one entry away.
- Saudi ArabiaZATCA Fatoora
- MalaysiaMyInvois · LHDN
- SingaporeInvoiceNow · Peppol
- FranceFactur-X · PPF/PDP
- GermanyXRechnung · ZUGFeRD
- BelgiumPeppol BIS · 2026 mandate
- PolandKSeF
- United KingdomMTD · Peppol
Readiness checklist
- 1
Know which mandate applies to you, and from when — the authority’s own timeline, not a vendor’s summary of it.
- 2
Clean your master data: tax registration numbers, legal registration identifiers, addresses, and the electronic addresses of your customers.
- 3
Decide how invoices will be issued: from your ERP through an API, from a portal, or both.
- 4
Make sure purchase invoices have a home: the mandate is two-way, and received documents need review and acceptance.
- 5
Ask your provider for their accreditation, their Peppol certification, and where your data is stored.
- 6
Test with real documents before the deadline; validation errors are cheap in a sandbox and expensive in production.
Glossary
- ASP / accredited service provider
- A provider approved by a tax authority to validate, exchange and report e-invoices on behalf of businesses.
- Peppol
- An open network and set of specifications for exchanging business documents between accredited access points. Used by the UAE, Oman, Singapore, Belgium and others.
- Access point
- A certified node on the Peppol network. OneInvoice operates its own.
- PINT
- Peppol International Invoice — the base invoice specification, specialised per country (PINT AE, PINT OM).
- UBL 2.1
- The XML vocabulary the documents are written in.
- AS4
- The secure messaging protocol between access points: signed, encrypted, with a receipt for every message.
- SML / SMP
- The Peppol directories that tell a sender which access point a receiver uses and which document types it accepts.
- Tax Data Document
- The extract of an invoice that the UAE ASP reports to the FTA.
- Message-level status
- The buyer side’s acknowledgement that a received document was accepted or rejected.
- IRP / IRN
- India’s Invoice Registration Portal and the reference number it assigns.
- Clearance
- A model in which the invoice must be registered with the authority before it is valid.
Not sure which applies to you?
Tell us your country and how you invoice today; we will tell you what changes and what does not.
