Curated by Cloudare's practice leads. Linked to the affected country brief. Sourced from official regulators where possible.
From 1 August 2026, all major Brazilian e-tax documents must include CBS and IBS information. From 3 August 2026, general regime taxpayers must report IBS/CBS groups in NF-e and NFC-e or face document rejection in production. Affected documents: NF-e, NFC-e, NFS-e, CT-e, CT-e OS, BP-e, MDF-e, NFCom, NF3e, GTV-e, DC-e.
Romania has had mandatory B2B RO e-Factura since January 2024 and B2C since January 2025 via UBL 2.1/RO_CIUS format. The penalty deferral granted to SMEs (turnover <EUR 500k) ends 1 July 2026 — system use was always expected but now becomes penalty-bearing.
In Written Ministerial Statement HCWS141/HLWS144 ("Tax Update 2026: Simplification, Modernisation and Fairness"), HMRC formally named Peppol as the core interoperability network for the UK's mandatory e-invoicing regime. The mandate covers all B2B and B2G VAT invoices from 1 Apr 2029 on a decentralised 4-corner model (EN 16931 + Peppol BIS Billing 3.0, AS4 transport) — no central clearance, no real-time reporting in phase 1. PINT UK is being developed by the OpenPeppol UK Working Group (18-month mandate). Full implementation roadmap lands at Budget 2026 (Nov 2026).
ZATCA's Wave 24 of Phase 2 (Integration) integration deadline is 30 Jun 2026 for resident taxpayers with VAT-subject revenue > SAR 375,000 in 2022, 2023 or 2024 — the lowest threshold to date. Notified taxpayers must integrate with the Fatoora platform meeting Phase 2 requirements: UBL 2.1 KSA XML, cryptographic stamping, UUID, QR, B2B real-time clearance and B2C reporting within 24 hours. ZATCA's penalty-waiver initiative also runs to 30 Jun 2026.
OTA confirmed Fawtara key dates and major market changes. PINT-OM specification was published via OpenPeppol in April 2026, covering invoices, credit notes, self-billing and the Oman Tax Data Document (TDD). The ASP paid-up capital requirement was reduced from OMR 60,000 to OMR 6,000 — a 10x reduction opening the market to smaller technology firms and regional players. Phase 1 (top ~100 large taxpayers) goes live Aug 2026; Phase 2 Feb 2027 (all large taxpayers); Phase 3 Aug 2027 (all VAT-registered).
MoF released Version 1.1 of the UAE Electronic Invoicing Guidelines, confirming the decentralised DCTCE 5-corner Peppol model with ASPs validating and transmitting Tax Data Documents (TDDs) to the FTA in near real time. The update adds Appendix 5, clarifying e-invoicing treatment of advance payments and retention amounts. ASP appointment deadline confirmed as 30 Oct 2026. VAT groups get a 24-month grace period from 1 Jan 2027 for intra-group transactions.
Resolution 66/2026 amends rules for implementing the UAE e-invoicing system. Resolution 56/2026 defines eligibility criteria and accreditation procedures for e-invoicing service providers (ASPs). Together with the earlier Ministerial Decisions 243/2025 and 244/2025, these resolutions complete the regulatory base for the 1 January 2027 Phase 1 mandate.
Cloudare Technologies launches einvoice.global, the reference atlas for global e-invoicing mandates, ERP integrations, and schemas. Curated by the engineers shipping the implementations.
Across Oracle EBS, Fusion, NetSuite, Zoho, Odoo, SAP, MS Dynamics, Sage, QuickBooks, and Tally, Cloudare's e-invoicing practice has shipped 200+ rollouts spanning India, GCC, MENA, EU and APAC since 2022.
Cloudare's UAE practice opens with 10+ in-flight readiness assessments for the FTA DCTCE programme. Covers ASP selection, gap analysis against PINT-AE, and ERP roadmaps across Oracle, Zoho, NetSuite, and Dynamics estates.
The German Federal Ministry of Finance (BMF) published final guidance on e-invoice error categories and validation requirements. Issuance obligation timeline confirmed: businesses with turnover > EUR 800,000 from 1 January 2027; all businesses from 1 January 2028. Accepted formats: XRechnung, ZUGFeRD 2.x, Peppol BIS. Reception obligation already in force since January 2025 — paper/PDF still permitted only with recipient consent.
Through an amendment to Ministerial Decision 244/2025, the UAE Ministry of Finance moved the ASP appointment deadline from 31 July 2026 to 30 October 2026 for businesses with annual revenue above AED 50 million. The mandatory go-live date for Wave 1 remains 1 January 2027. The MoF cited market readiness feedback and the need for broader technical options as drivers.
LHDN published e-Invoice Specific Guideline v4.7 on 20 Apr 2026, replacing v4.6. The Phase 4 penalty-free relaxation period (RM1M-RM5M businesses) was extended by 12 months — from 31 Dec 2026 to 31 Dec 2027 — with full enforcement now starting 1 Jan 2028. Announcement made by Prime Minister Anwar Ibrahim as part of SME relief. The mandatory implementation date of 1 Jan 2026 is unchanged. The RM10,000 individual-invoice rule remains strictly enforced during relaxation: any single transaction at or above RM10,000 still requires its own e-invoice immediately.
The Digital Business Networks Alliance (DBNAlliance) hosted the United States E-invoicing Conference in New York on 22 April 2026, convening Microsoft, Halliburton and government bodies. The US has no federal e-invoicing mandate; adoption is market-driven through the DBNAlliance 4-corner exchange framework — a Peppol-derived network using UBL 2.x/PINT derivatives with AS4/AS2 protocols. The US-EU Trade and Technology Council (TTC) has committed to e-invoicing compatibility.
CEN formally approved EN 16931-1:2025 on 13 February 2026, with publication expected by 31 May 2026. The new standard supersedes the 2017 version, adds B2B-specific capabilities (mandatory IBAN, multiple orders per invoice, payment terms, new VAT codes, margin scheme support), and underpins ViDA's 1 July 2030 intra-EU e-invoicing mandate. No formal transition window between the 2017 and 2025 versions has been defined.
From 1 April 2026, KSeF e-invoicing applies to all VAT-registered Polish businesses except micro-entrepreneurs (monthly invoiced sales ≤ PLN 10,000), who join on 1 January 2027. The 11-month penalty-free soft-landing continues through 31 December 2026 for all phases.
Singapore IRAS's GST InvoiceNow Requirement begins phased rollout. Newly-incorporated companies that voluntarily register for GST from 1 April 2026 must transmit invoice data via the InvoiceNow Peppol network. Extension to all newly-registered GST businesses from 1 November 2026; existing GST-registered businesses phased in through 2031. Format: Peppol PINT SG.
Saudi Arabia's Zakat, Tax and Customs Authority Wave 23 integration deadline closes 31 March 2026. The wave covers VAT-registered businesses with taxable turnover above SAR 750,000 in any of 2022, 2023, or 2024. Notified taxpayers must complete Fatoora platform integration including UBL 2.1 KSA, XAdES signing, QR generation, and clearance API calls.
CEN formally released EN 16931-1:2026 on 18 March 2026, the semantic standard underpinning ViDA Digital Reporting Requirements (DRR). Member States may use alternative standards for domestic transactions while keeping EN 16931 for intra-EU. Holding an e-invoice for eligible transactions becomes a substantive condition for VAT deduction. ViDA intra-EU B2B mandate live 1 July 2030; member states must transpose ViDA by 31 December 2026.
ZATCA published the Wave 24 criteria: taxpayers with VAT-subject revenues exceeding SAR 375,000 during 2022, 2023, or 2024 must complete Fatoora integration by 30 June 2026. This wave brings thousands of Saudi SMEs into the Phase 2 integration scope for the first time. ZATCA also extended the penalty-waiver initiative through 30 June 2026.
The Dutch Ministry of Finance presented a mandate design framework to Parliament in March 2026 proposing a domestic B2B e-invoicing regime launching 1 January 2030 — timed to coincide with ViDA Digital Reporting Requirements (July 2030). E-invoices must comply with EN 16931. A separate domestic e-reporting requirement is proposed for January 2032.
From 2 March 2026, Greek businesses with revenues above EUR 1 million must issue e-invoices via the myDATA platform. A two-month soft launch runs until 2 May 2026. All remaining Greek businesses follow from 1 October 2026 with a transitional period through end of year. Format: Peppol BIS Billing 3.0 aligned with EN 16931. Businesses use a certified Electronic Data Issuance Provider (EDIP) or free government tools (Timologio, myDATA app).
DGFiP and AIFE opened the French e-invoicing pilot on 27 February 2026 ahead of the September 2026 mandate. 106 Plateformes Agreees (PA, the renamed PDP) are definitively approved; ~25% operate via white-label models. 60,000 businesses are already in the central directory, with 61 platforms in the pilot. The pilot uses real business data, not test data, and runs through August 2026.
The UAE Ministry of Finance released three operational documents on 23 February 2026: the e-invoicing Guidelines, the Data Dictionary for mandatory and optional fields, and the ASP accreditation criteria. With these publications the programme moves from policy design to operational execution. The MoF maintains a periodically updated list of pre-approved ASPs on its e-invoicing portal.
Slovakia confirmed its mandatory e-invoicing scope and timeline for VAT payers in early 2026, with implementation targeted for 2027. The model aligns with EN 16931 and follows the ViDA framework. Detailed technical specifications pending.
CEN's vote on EN 16931-1:2025 closed on 13 February 2026 with formal approval. The new standard adds B2B-specific capabilities not in the 2017 version, IBAN as mandatory payment method, multiple orders per invoice, early payment discounts, late payment charges, margin scheme indicators, goods/services flags. Publication is expected by 31 May 2026. The standard will underpin the 1 July 2030 ViDA intra-EU e-invoicing mandate.
CEN/TC 434 formally approved the updated EU e-invoicing semantic standard EN 16931-1:2025 on 13 February 2026 (published 18 March 2026 as EN 16931-1:2026). Adds B2B-required fields: mandatory IBAN, multiple orders per invoice, early payment discounts, late payment charges, new VAT codes and exemption reasons, margin scheme support, goods/services indicators. No formal transition period between 2017 and 2025/2026 versions has been defined — a known gap for software providers.
Per Notification No. 20/2025 – Central Tax (31 Dec 2025), validation errors related to Total Item Value (TotItemVal) — error codes 2194, 2234, and 2235 — are suppressed for invoices using RSP-based (Retail Sale Price) tax calculation, effective for document dates on or after 1 Feb 2026. The INR 5 crore mandatory threshold and 30-day IRP upload window (for AATO >= INR 10 Cr) remain unchanged for 2026. QR code mandatory on all physical invoice copies above the threshold.
The Oman Tax Authority has confirmed its e-invoicing rollout roadmap. A sandbox/developer environment is available from February 2026 and Access Point accreditation registration opens in May 2026. Phase 1 starts August 2026 for ~100 of the largest VAT-registered taxpayers. Oman uses the Peppol 5-corner model with the OTA acting as the Oman Peppol Authority.
KSeF (Krajowy System e-Faktur) clearance e-invoicing went live for businesses with 2024 turnover above PLN 200 million. Central government clearance platform: invoices must be validated by KSeF before they are legally issued. An 11-month penalty-free soft-landing runs through 31 December 2026. From 1 April 2026, KSeF extends to all other VAT-registered businesses (micro-entrepreneurs with monthly sales under PLN 10,000 deferred to 1 January 2027).
Brazil's dual VAT tax reform takes effect 1 January 2026. NFC-e (digital fiscal receipts) can only be issued to individual consumers; B2B sales must use NF-e (Model 55). IBS/CBS tax fields added to e-invoice layouts via Technical Note 2025.002 — penalty waiver Jan-Apr 2026 for missing data in IBS/CBS fields. Full enforcement of IBS/CBS reporting from 1 August 2026 for general regime taxpayers; Simples Nacional / MEI from 2027.
All Belgian VAT-registered businesses must now send and receive structured e-invoices via the Peppol network. Format: Peppol BIS Billing 3.0 / EN 16931. A three-month tolerance period (Q1 2026) applies for businesses showing good-faith compliance efforts. From 1 January 2028, Belgium adds continuous transaction reporting via a Peppol 5-corner model. Penalty regime: EUR 1,500 first infringement, EUR 3,000 second, EUR 5,000 thereafter.
Croatian Fiscalization Act enters force 1 January 2026: B2B and B2G structured e-invoicing mandatory plus e-reporting of those invoices by both issuer and recipient. From 1 January 2027, mandate extends to non-VAT-registered Croatian entities and public sector bodies. Format aligned with EN 16931 + Peppol BIS 3.0.
China's VAT Law (passed 2024) entered force 1 January 2026, completing the decades-long shift to a unified VAT system replacing Business Tax. Three VAT rates remain (13%, 9%, 6%). Backed by new implementation rules and the Golden Tax Phase IV system enabling nationwide fully-digitalized e-fapiao. Clearance-based model; invoices issued via the State Taxation Administration platform with QR code.
From 1 January 2026, Angola requires mandatory and exclusive issuance of electronic invoices for all taxpayers, including large taxpayers and those issuing invoices to state bodies. Non-electronic invoices are no longer accepted. Angola joins the African e-invoicing wave alongside Egypt and Morocco.
DGFiP published detailed guidance for the French CTC pilot phase running February through August 2026. The pilot uses only real business data, not test data. Only PAs that have completed end-to-end testing with the PPF are eligible. The pilot transitions from external specifications v3.0 (Dec 2024) to v3.1 (Nov 2025) from June 2026.
France's 2026 Budget Law proposes amendments granting a two-year grace period for e-invoicing penalties starting September 2026. The €15-per-invoice fine (capped at €15,000/year per CGI Art.) remains in statute but is suspended during the grace window. France's reception mandate covers all businesses from 1 September 2026; large/mid-sized issuance also from September 2026; SME issuance from September 2027.
Spain published a draft law on 1 December 2025 to partially transpose the EU ViDA Directive. The Crea y Crece Royal Decree (B2B e-invoicing for businesses >EUR 8M) implementation also approved after a 2-year delay, with 12-month notice period required. Large taxpayers begin July 2027, all VAT-registered July 2028. VeriFactu (anti-fraud certified billing software) mandatory from 1 January 2027 for corporates, July 2027 for autónomos.
On 23 October 2025, the Slovenian National Assembly adopted the Act on the Exchange of Electronic Invoices, scheduling mandatory B2B e-invoicing from 1 January 2028. Slovenia joins the second wave of EU mandates after Belgium, Poland, France, Germany and Croatia.
The Australian Government confirmed Peppol e-invoicing as the default exchange method for Commonwealth procurement. Non-Corporate Commonwealth Entities (NCEs) must achieve ≥30% of received invoices via Peppol by 1 July 2026; full send/receive automation by December 2026. Quarterly progress reports to the Australian Peppol Authority (ATO). PINT A-NZ is the only supported format since 15 May 2025. B2B remains voluntary but encouraged via the Business eInvoicing Right (BER).
The UAE government released Ministerial Decisions 243/2025 and 244/2025 on 28 September 2025, formally setting out the phased rollout of the Electronic Invoicing System. Wave 1 (revenue >= AED 50M): 1 January 2027. Wave 2 (revenue < AED 50M): 1 July 2027. Wave 3 (government entities): 1 October 2027. Voluntary adoption from 1 July 2026. Confirms the DCTCE Peppol 5-corner model using PINT-AE.
BIR Revenue Regulations No. 26-2025 (published 5 September 2025) extended the mandatory structured e-invoice issuance deadline from March 2026 to 31 December 2026. Applies to large taxpayers, e-commerce/internet transaction businesses, and CAS/CBA users. Format: JSON with JWS digital signature; transmission to BIR's Electronic Invoicing System (EIS) within 3 calendar days. CTC e-reporting (Section 237-A) deferred separately pending BIR system readiness.
The French Government published a package of ten simplification and tolerance measures on 29 August 2025. Key items: the obligation to e-report international incoming invoices at line-item level is removed for both EU and non-EU purchases; no blank e-reports required when no taxable transactions occur; non-established taxpayers e-reporting obligation is postponed to September 2027.
On 16 August 2025, South Africa's Ministry of Finance and SARS published the Draft 2025 Tax Laws Amendment Bill introducing legal definitions for "electronic invoice" and an e-reporting framework. First step toward a future mandate — no go-live date announced. Industry consultation continues into Q3 2026.
On 8 July 2025, the Direction Generale des Finances Publiques was formally confirmed as the Peppol Authority for France. DGFiP will establish e-invoicing and data interoperability between buyers, sellers, and Plateformes Agreees (PAs). The dedicated registration webform opened on Demarches Simplifiees.
ZATCA Governor Decision 1603-99-1446 (27/12/1446 AH) was published in the Saudi Official Gazette on 27 June 2025, formally announcing Wave 23 of Phase 2 integration. Targeted taxpayers were notified for go-live between 1 January 2026 and 31 March 2026. The threshold: VAT-subject turnover exceeding SAR 750,000 in calendar year 2022, 2023, or 2024.
The VAT in the Digital Age (ViDA) package, adopted by the Council on 11 March 2025 and published in the Official Journal on 25 March 2025, entered into force on 14 April 2025. Member States can now introduce mandatory domestic e-invoicing without prior derogation from the European Commission. Transposition deadline: 31 December 2026. Intra-EU B2B e-invoicing per EN 16931 mandatory from 1 July 2030.
On 24 October 2024 the UAE Ministry of Finance officially announced implementation of e-invoicing in 2026, launching the e-invoicing portal and confirming the Decentralised Continuous Transaction Control and Exchange (DCTCE) Peppol 5-corner model using PINT as the data dictionary. The announcement included confirmation of phased mandatory implementation with criteria to follow.
Cloudare Technologies has shipped 200+ e-invoicing implementations across Oracle EBS, Oracle Fusion, NetSuite, Microsoft Dynamics 365, SAP, Zoho, Odoo, Sage, QuickBooks and Tally — across India, GCC, MENA, EU and APAC.
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