Electronic Invoicing in India
Is e-invoicing mandatory in India ?
E-invoicing is mandatory for B2B, B2G, and export transactions for companies with annual turnover above specified thresholds.
Who is affected?
All Indian companies with annual turnover above INR 50 Cr (EUR 5,6 million) must use e-invoicing. The mandate is expected to apply to smaller businesses in the future.
Compliance requirements
Businesses must submit invoice data to the Invoice Registration Portal (IRP) before issuing the invoice. Invoices must be submitted in JSON format. Once submitted and validated, the invoice is signed, and the IRP assigns a unique Invoice Reference Number (IRN). A QR code is generated for both the supplier and buyer to confirm the authenticity and registration of the e-invoice.
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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
Invoices must be submitted to the appropriate Invoice Registration Portal (IRP), such as NIC-IRP and GSTN-IRP.
What formats are required in India?
JSON format is used for invoice submission. The final invoice must include IRN and QR code and may be presented in JSON, PDF, or paper form.
Archiving in India
What are the archiving requirements in India?
Invoices must be stored for 8 years after the end of the issuing fiscal year. Storage abroad is allowed if online access is ensured. However, certain sectors may be subject to stricter regulations.
Legal invoice
- For suppliers: A legal invoice is the JSON invoice submitted to and cleared by the IRP, including the IRN and QR code.
- For buyers: A legal invoice is the version received from the supplier that includes the IRN and QR code for authenticity.
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Key Actions
- Ensure compliance – Check if your turnover requires e-invoicing and register with the IRP. Upload invoice data in JSON format and ensure IRN and QR code are included.
- Follow deadlines – E-invoices older than 30 days cannot be uploaded after April 2025 for larger taxpayers.
Indian E-Invoicing and Archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | - |
| B2B | Mandatory | Phased timeline |
Supplier requirement: An Indian supplier must submit invoices to the IRP in JSON format and include IRN and QR code in the final invoice.
Buyer requirement: An Indian buyer must receive invoices containing the IRN and QR code for verification.
Archiving requirement: Invoices must be stored for 8 years after the end of the issuing fiscal year.
