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Given its many benefits, several governments in ASEAN are encouraging the adoption of e-invoicing within their countries. In this regard, Indonesia, Singapore, the Philippines, Thailand, and Viet Nam have launched a number of promising e-invoicing initiatives. Since 2016, e-invoicing has been mandatory for all corporate VAT taxpayers in Indonesia, and Singapore implemented a nationwide e-invoicing network in 2019. In Thailand, a draft ministerial regulation intended to support the issuance of e-tax invoices and e-receipts was approved by the Thai Cabinet in December 2021. For other AMS, the adoption of e-invoicing is relatively nascent. In Viet Nam, the e-invoicing mandate has been postponed from November 2020 to 1st July 2022, as businesses need time to adapt to its technical requirements. Likewise, the COVID-19 pandemic stalled the Philippines’ e-invoicing pilot programme, pushing it from 1st January 2022 to 1st July 2022. Despite a largely fragmented e-invoicing landscape, there are a wide range of innovative and impactful e-invoicing initiatives and mechanisms across the region. The case studies presented here provide a glimpse of some of these use cases that are taking shape across the region.

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