UAE 2027ASP appointment deadline 30 Oct 2026 · Phase 1 go-live 1 Jan 2027 (≥ AED 50M) · MoF Guidelines v1.1 live.Read the UAE brief →
Mandate news & changelog

What changed. When. What to do about it.

Curated by Cloudare's practice leads. Linked to the affected country brief. Sourced from official regulators where possible.

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// BY COUNTRY

Every jurisdiction we track has its own archive, with the full history for that mandate.

🇦🇪 United Arab Emirates 10🇫🇷 France 8🇵🇱 Poland 6🇸🇦 Saudi Arabia 6🇴🇲 Oman 5🇧🇪 Belgium 4🇩🇪 Germany 4🇲🇾 Malaysia 4🇧🇷 Brazil 3🇬🇷 Greece 3🇪🇸 Spain 3🇦🇷 Argentina 2🇦🇺 Australia 2🇭🇷 Croatia 2🇩🇰 Denmark 2🇮🇳 India 2🇳🇱 Netherlands 2🇳🇴 Norway 2🇷🇴 Romania 2🇸🇬 Singapore 2🇬🇧 United Kingdom 2🇧🇭 Bahrain 1🇨🇱 Chile 1🇨🇳 China 1🇨🇴 Colombia 1🇪🇬 Egypt 1🇭🇺 Hungary 1🇮🇩 Indonesia 1🇮🇹 Italy 1🇯🇵 Japan 1🇰🇼 Kuwait 1🇱🇺 Luxembourg 1🇲🇽 Mexico 1🇳🇬 Nigeria 1🇵🇭 Philippines 1🇵🇹 Portugal 1🇶🇦 Qatar 1🇸🇰 Slovakia 1🇰🇷 South Korea 1🇹🇭 Thailand 1🇹🇷 Türkiye 1🇺🇸 United States 1🇻🇳 Vietnam 1

Kuwait: still no e-invoicing mandate, and VAT is the reason

Kuwait has no e-invoicing obligation and no announced programme, which makes it the one GCC state with nothing to plan for. The cause is upstream rather than a lack of appetite: Kuwait has not implemented VAT, while the UAE, Saudi Arabia, Bahrain and Oman all have. Every GCC e-invoicing regime is built on a VAT registration base and VAT invoice rules — without VAT there is no document to clear and no registered population to phase by turnover. The practical read for groups with Kuwaiti entities is that the watch item is the VAT timetable, not the invoicing one; elsewhere in the region VAT came first and e-invoicing followed a few years later.

KuwaitGCCNo mandateVAT

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Saudi Arabia: Wave 25 remains the latest; every wave deadline to Wave 24 has now passed

Re-checked as at 4 October 2026: ZATCA has announced no wave beyond Wave 25, which was published on 24 July 2026 at a SAR 187,500 threshold with an integration deadline of 1 February 2027. Wave 24's deadline passed on 30 June 2026, so every earlier wave is now closed and Phase 2 integration effectively reaches the whole VAT-registered population — the Wave 25 threshold sits at the mandatory VAT registration level itself, which is why there is little room for a Wave 26 to lower it further. For anyone still outside, the exposure is immediate rather than scheduled: an invoice that is not cleared through Fatoora is not a valid tax invoice.

Saudi ArabiaZATCAFatooraWave 25Phase 2GCC

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Denmark defers its next e-invoicing phase to 1 March 2027 and plans a single Peppol specification

Denmark postponed the next phase of its digital bookkeeping and e-invoicing requirements to 1 March 2027, and signalled that it intends to consolidate on a single Peppol-based specification by mid-2028. The consolidation is the more consequential half: Danish systems have carried OIOUBL alongside Peppol BIS for years, and collapsing to one specification removes a dual-format burden that every Danish integration has had to carry. Denmark still has no hard B2B issuance mandate — the obligation runs through the Bookkeeping Act's requirement to use a registered digital system capable of sending and receiving e-invoices.

DenmarkOIOUBLPeppolNemHandelBookkeeping ActNordics

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Croatia upgrades the free MIKROeRACUN app to issue e-invoices, test build due October

The Croatian Tax Administration is extending MIKROeRACUN, its free application for smaller taxpayers, so that users can issue electronic invoices directly rather than only receive and view them. A test version and accompanying guidance are expected during October 2026. For micro and small businesses inside Fiskalizacija 2.0 this removes the main practical objection to the regime — that compliance required buying software — though it does not change the underlying obligation, which has been in force since 1 January 2026 and still includes real-time fiscalisation reporting separate from the invoice exchange itself.

CroatiaFiskalizacija 2.0MIKROeRACUNe-RacunEU

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Oman launches a Fawtara rollout checker so taxpayers can confirm their wave

The Oman Tax Authority published a readiness-checker tool letting taxpayers confirm which Fawtara wave applies to them. It is a small thing that solves a real problem: Decision 189/2026 splits the population at OMR 5 million of annual supplies — above that, 1 April 2027; at or below, 1 October 2027 — and many businesses near the line were unsure which side they fell on, particularly those whose supplies vary year to year. The mandatory pilot with roughly 100 large taxpayers has been running since 1 August 2026 and voluntary participants operate under identical technical rules.

OmanOTAFawtaraDecision 189/2026GCC

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Greece restructures its second e-invoicing period and postpones e-Delivery Phase B

AADE replaced a single cut-over with a staged timetable for the second implementation period, covering businesses with gross revenue up to EUR 1 million in tax year 2023. Mandatory application begins 2 November 2026, mixed systems are tolerated through 31 January 2027, and from 1 February 2027 those businesses must use an accredited provider or an AADE application exclusively. Separately, e-Delivery Phase B — loading, transshipment, receipt and quantitative-control data — moves from 12 October 2026 to 1 January 2027 for all businesses, and mandatory unified TARIC-based product classification slips from 1 January 2027 to 1 January 2028. Voluntary transmission is permitted throughout. Anyone who planned a single 12 October switch for Greece is working to a date that no longer exists.

GreecemyDATAAADEe-DeliveryTARICEU

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Serbia extends electronic VAT recording to supplies by farmers from 1 July 2027

The Serbian parliament adopted amendments extending electronic VAT recording through the SEF platform to supplies made by farmers, effective 1 July 2027. Serbia has operated mandatory B2G and B2B e-invoicing through SEF since 2022-2023 and has been steadily widening the reporting layer around it rather than the invoicing obligation itself. Agricultural supply chains are the usual last gap in a CTC regime because the supplier side is fragmented and frequently outside normal accounting software, so this is the pattern to expect elsewhere as regimes mature.

SerbiaSEFe-FakturaEurope

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France: DGFiP publishes detailed BOFiP guidance on transaction and payment e-reporting

DGFiP published detailed BOFiP guidance on 30 September 2026 covering VAT transaction and payment e-reporting, the obligation that runs alongside e-invoicing and is consistently the under-scoped half of French projects. Large enterprises, intermediate-sized enterprises and VAT groups have been in scope since 1 September 2026; SMEs and micro-enterprises follow on 1 September 2027. The guidance also confirms that specified intermediation services performed by registered press-distribution intermediaries sit outside the e-invoicing obligation. Separately, the 2027 Finance Bill laid before the National Assembly on 1 October 2026 proposes an invoicing exemption for certain zero-rated transactions.

FranceDGFiPBOFiPe-reportingEU

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Pakistan extends electronic invoicing rules to federal excise and services tax

The FBR extended its electronic invoicing rules beyond sales tax to cover federal excise duty and services tax. Pakistan runs a licensed-integrator model in which registered persons connect through approved intermediaries for real-time reporting, so widening the tax base widens the integration surface rather than adding a new system. Businesses already integrated for sales tax should confirm their integrator covers the newly in-scope duties rather than assuming the existing connection carries them.

PakistanFBRExciseIntegratorAPAC

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Germany confirms domestic e-reporting from 1 July 2030, aligned to ViDA

Germany confirmed that its domestic e-reporting obligation will begin 1 July 2030, aligned with the EU ViDA framework rather than running ahead of it. That settles a long-open question: the German mandate arrives in two distinct waves, with structured invoicing obligations landing first — receive since January 2025, issue from January 2027 above EUR 800,000 turnover and all businesses from January 2028 — and reporting to the administration only in 2030. Teams that assumed the 2027/2028 issuing dates also brought reporting can stage the work; those that assumed reporting would never come now have a date.

GermanyBMFViDADRRe-reportingEU

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UAE: FTA clarification VATP046 defines the e-invoicing terms, and the fifth corner is contracted

The Federal Tax Authority issued public clarification VATP046 in September 2026, formally introducing the statutory definitions underpinning the regime — Electronic Invoicing System, Electronic Invoice and Electronic Credit Note — alongside the VAT law amendments that support them. Separately, on 28 September 2026 the FTA contracted a provider to operate its Peppol Corner 5 access point, the component that receives tax data as invoices move across the network. That is the piece of the Decentralised CTC and Exchange model the FTA itself operates, and it being under contract is a concrete signal the 1 January 2027 go-live is proceeding. Businesses above AED 50 million must appoint an accredited service provider by 30 October 2026 — now weeks away.

UAEFTAVATP046PeppolDCTCEGCC

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Poland defers KSeF penalties again — now 1 January 2028

The Ministry of Finance announced on 16 September 2026 that penalties for issuing invoices outside KSeF, or in an unstructured format, are deferred from 1 January 2027 to 1 January 2028. The sanctions themselves are unchanged: up to 100% of the VAT shown on the invoice, or 18.7% of the total where no VAT is shown. The distinction that matters is that only the penalty is postponed — the obligation to use KSeF is untouched, and an invoice issued outside it is still non-compliant, just not yet fined. The extension chiefly helps micro-entrepreneurs, who come into scope on 1 January 2027 and now get a full year to settle before financial exposure begins. It needs an amending act, which the Ministry has started drafting.

PolandKSeFPenaltiesDeferredEU

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Norway confirms mandatory B2B e-invoicing from 1 January 2027, a year earlier than proposed

Norway will mandate domestic B2B e-invoicing from 1 January 2027 through amendments to the Bookkeeping Act, pulled forward from the 2028 date in the original consultation. Businesses with bookkeeping obligations must issue structured invoices in EHF 3.0 or newer — built on Peppol BIS Billing 3.0 and EN 16931 — where the recipient is listed in the ELMA recipient register. Paper invoices and PDFs sent by email stop being legally valid invoices for covered transactions and recipients, which is the part most Norwegian suppliers underestimate: the obligation attaches to the document, not just the channel. A second stage on 1 January 2030 adds a receive obligation and fully digital bookkeeping. Limited exemptions apply to small sole proprietorships and bankruptcy estates.

NorwayEHFPeppolELMABookkeeping ActNordics

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San Marino sets mandatory domestic e-invoicing from 1 January 2027

San Marino will require domestic electronic invoicing from 1 January 2027. The republic has operated mandatory electronic invoicing with Italy since 1 July 2022 through a bilateral channel between its own HUB-SM system and Italy's Sistema di Interscambio, so cross-border flows to Italian counterparties are long established; the new obligation closes the domestic gap. Businesses trading into San Marino from Italy already have the plumbing and mainly need to confirm which of their flows are domestic to San Marino rather than cross-border.

San MarinoHUB-SMItalySdIEurope

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Belgium: documented-effort penalty tolerance through 2026, and a 2030/2031 ViDA sequence

Belgian tax authorities introduced a temporary penalty tolerance for businesses that can show active, credible and properly documented implementation efforts, running through 2026 — a softer landing than the progressive EUR 1,500 / 3,000 / 5,000 ladder that formally began on 1 April 2026. The word that matters is documented: the tolerance is evidential, not automatic. Belgium also set out the next sequence, with domestic and intra-Community e-invoicing from 1 July 2030 and intra-Community digital reporting starting the same day, followed by domestic reporting on 1 July 2031. Consultation is expected in autumn 2026 with parliamentary work targeted for completion before 1 July 2028.

BelgiumPeppolViDADRRPenaltiesEU

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Spain: AEAT presents updated technical design for the public e-invoicing platform, phased 2027-2029

AEAT presented an updated technical design for the public e-invoicing solution — the SPFE central platform that will sit alongside private platforms in Spain's hybrid architecture — with phased implementation across 2027 to 2029. That window straddles both Spanish tracks: VeriFactu from 1 January 2027 for corporate income tax payers and 1 July 2027 for the self-employed, and the Crea y Crece B2B exchange mandate expected 1 October 2027 for turnover above EUR 8 million and 1 October 2028 for everyone else. The Ministerial Order that formally activates the Crea y Crece dates was still pending, so the technical design firming up ahead of the legal trigger is the useful signal here.

SpainAEATSPFEVeriFactuCrea y CreceEU

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Oman puts its e-invoicing dates in law — Decision 189/2026 sets 1 April and 1 October 2027

Oman amended the VAT Executive Regulations through Decision No. 189/2026, giving Fawtara legal ground and replacing the indicative roadmap with two statutory deadlines. Taxable persons with annual supplies above OMR 5 million must comply from 1 April 2027; everyone at or below that threshold follows on 1 October 2027. This supersedes the earlier four-phase plan that had circulated with February and August 2027 dates, so anyone planning against those is working to the wrong calendar. The decision also settles what counts: invoices must be issued, transmitted and retained in an approved structured electronic format, and paper, ordinary PDFs and emailed invoice images explicitly do not qualify as electronic tax invoices. The mandatory pilot with roughly 100 large taxpayers has been running since 1 August 2026, and companies outside that cohort may join voluntarily under identical technical rules.

OmanOTAFawtaraDecision 189/2026PINT-OMGCC

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Netherlands: Cabinet confirms ViDA-aligned domestic B2B e-invoicing from 1 July 2030

The Dutch Cabinet confirmed that domestic B2B e-invoicing will become mandatory from 1 July 2030, synchronised with the ViDA Digital Reporting Requirements rather than running ahead of them. That makes the Netherlands a deliberate late mover despite being OpenPeppol's birthplace and running one of Europe's most mature voluntary Peppol implementations. For multinationals the planning consequence is that Dutch entities do not need a domestic project on the Belgian or Polish timetable, but they will need intra-EU digital reporting on the same 2030 date as everyone else — and the Dutch Peppol estate already in place is the obvious foundation for it.

NetherlandsPeppolNLCIUSViDADRREU

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Argentina expands e-invoicing to Monotributo and VAT-exempt taxpayers; recipient VAT status mandatory from December

ARCA extended mandatory electronic invoicing to Monotributo (simplified regime) and VAT-exempt taxpayers, phased from August 2026 through March 2027 — a significant widening of the population, since these are the smallest taxpayers with the least system capability. Separately, recording the recipient's VAT status becomes mandatory on electronic invoices from 1 December 2026. That second change is a data requirement rather than a scope change and hits everyone already issuing: customer master records need a reliable VAT condition field, and it is commonly missing or stale in ERPs that never needed it.

ArgentinaARCAMonotributoLATAM

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Germany: BMF clarifies mandatory invoice elements must sit in the structured data, not an attachment

The Federal Ministry of Finance clarified that every mandatory invoice element must appear in the structured part of an e-invoice, not merely in an attached document or a PDF rendering. The clarification matters because a common shortcut in German implementations has been to satisfy EN 16931 structurally while leaving commercially negotiated detail in an attachment, on the assumption that the human-readable copy carries legal weight. It does not. With the issuing obligation arriving 1 January 2027 for businesses above EUR 800,000 turnover and all remaining businesses on 1 January 2028, mappings that lean on attachments need revisiting now rather than during the cutover.

GermanyBMFXRechnungZUGFeRDEN 16931EU

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Czech Republic: lower house approves ViDA implementation legislation

The Czech lower house approved legislation implementing the EU VAT in the Digital Age package, covering e-invoicing and digital reporting. The Czech Republic has had no domestic B2B mandate and has been among the quieter EU member states on e-invoicing, so this is the first firm legislative step rather than an incremental change. It follows the pattern now visible across the bloc: member states without a national mandate are legislating directly to the ViDA timetable instead of building an interim domestic regime first.

Czech RepublicViDADRREU

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Poland: KSeF API updated to 2.7.1 with expanded collective identifiers and retrieval

The Ministry of Finance released KSeF API version 2.7.1, expanding collective identifiers and invoice retrieval functionality. It lands at an awkward moment for Polish taxpayers: the small-business paper relief expires on 30 September 2026 and offline mode on 31 December 2026, so integrations are being finalised at the same time the interface is moving. The version cadence is worth tracking as a standing task — KSeF 2.0 has shipped schema, authentication and API revisions through 2026, and penalties begin 1 January 2027 when the tolerance for lagging behind disappears.

PolandKSeFAPI 2.7.1FA(3)EU

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Malaysia: IRBM publishes e-Invoice Specific Guideline version 4.9

IRBM published version 4.9 of the e-Invoice Specific Guideline on 7 September 2026, the second revision in just over a week following v4.8 of 30 August which codified the RM1 million to RM3 million exemption threshold rise. The cadence itself is the operational point: Malaysian implementations that pinned a guideline version at project time are now two revisions behind, and the validation rules move with the document. Anyone running MyInvois should be tracking guideline releases as a standing task rather than a one-off mapping exercise.

MalaysiaLHDNIRBMMyInvoisGuideline v4.9APAC

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UAE MoF accredited service provider list reaches 49, with 8 more in final assessment

The Ministry of Finance's published eInvoicing Accredited Service Provider register stood at 49 fully accredited ASPs plus 8 pre-approved providers in final production assessment when last refreshed on 2 September 2026 — up from 32 accredited in mid-July. The register is maintained under Article 16 of Ministerial Decision No. 64 of 2025 and is updated continuously as providers clear assessment. Taxpayers with annual revenue of AED 50 million or more must appoint an accredited ASP by 30 October 2026 ahead of the 1 January 2027 go-live; businesses below that threshold have until 31 March 2027, with mandatory issuance from 1 July 2027. Appointment is made through EmaraTax. With roughly eight weeks left before the large-taxpayer deadline, ASP capacity — not accreditation supply — is now the constraint.

UAEMoFASPEmaraTaxPINT-AEPeppol

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Poland: small-business paper relief ends 30 September 2026, offline mode 31 December

Two KSeF transitional reliefs expire in the last quarter of 2026 and both are easy to miss because the headline mandate dates have already passed. Small businesses permitted to keep issuing paper or non-KSeF electronic invoices lose that relief on 30 September 2026. Offline issuance, allowed through 2026 where KSeF connectivity is unavailable, ends on 31 December 2026 — from 2027 an invoice not delivered to KSeF is not a valid invoice. Neither date changes who is in scope: large taxpayers have been mandatory since 1 February 2026 and all other VAT-registered businesses since 1 April 2026, with micro-entrepreneurs (monthly sales up to PLN 10,000) joining 1 January 2027. Penalties remain suspended for the whole of 2026 and begin 1 January 2027, so the practical exposure from missing these two dates lands at the same moment the fines switch on.

PolandKSeFFA(3)Transitional reliefEU

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Malaysia raises the e-Invoice exemption threshold from RM 1 million to RM 3 million

Prime Minister Anwar Ibrahim announced in the 2026 National Day address that the mandatory MyInvois e-Invoice threshold rises from RM 1 million to RM 3 million in annual turnover, effective 1 September 2026. LHDN codified the change in e-Invoice Guideline version 4.8, dated 30 August 2026. The Inland Revenue Board estimates more than 1.1 million micro, small and medium enterprises fall out of scope as a result. This supersedes the RM 1 million permanent exemption set in December 2025 and materially shrinks Phase 4, which went live on 1 January 2026 for the RM 1m–RM 5m band. Businesses between RM 1m and RM 3m that have already onboarded may continue voluntarily; those that paused implementation on the strength of the earlier threshold should re-baseline against v4.8 before restarting. The penalty-free relaxation period for remaining Phase 4 taxpayers still runs to 31 December 2027.

MalaysiaLHDNMyInvoisThresholdExemption

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France B2B e-invoicing mandate goes live 1 September 2026

The French Finance Act enacted on 2 February 2026 confirmed 1 September 2026 as the mandatory date for B2B e-invoicing. From that date, every VAT-registered business in France must be able to receive e-invoices. Large and mid-sized companies must also issue them. SMEs and micro-enterprises must issue e-invoices by 1 September 2027. DGFiP ran a live pilot February through August 2026 to stress-test the infrastructure. Businesses choose between an approved platform ('plateforme agréée') or Chorus Pro for B2G. Certain invoice types like works contracts still require Chorus Pro only.

FranceDGFiPChorus ProEN 16931

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Greece confirms myDATA B2B Phase 2 from 12 October 2026 — all remaining resident businesses

AADE confirmed that from 12 October 2026 virtually all remaining resident Greek businesses must issue B2B invoices and related commercial documents electronically and transmit them to myDATA in real time. Phase 1 has applied since 2 March 2026 to companies with turnover above EUR 1 million, with a transition period that ran to 3 May 2026. Documents receive a unique invoice identifier (UID) from myDATA, making this a clearance-style validation model. Issuance is via a certified electronic data transmission provider or AADE's free tools (timologio, myDATAapp). The early-adopter incentive window for smaller businesses closed on 3 August 2026 — companies that onboarded at least two months ahead of their deadline qualify for 100% depreciation on e-invoicing equipment and software in the year of purchase and a 100% deduction on production, transmission and archiving costs for the first twelve months.

GreecemyDATAAADEB2BEN 16931

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Denmark proposes e-invoicing by default rather than a B2B mandate

Denmark set out a policy direction that makes structured e-invoicing the default channel for business transactions without imposing a hard B2B mandate, relying instead on the Bookkeeping Act's digital bookkeeping requirements, which have applied to all businesses above the DKK turnover threshold since 1 January 2026. The approach is a notable counterpoint to the clearance and mandate models spreading across the EU, and it matters for ViDA planning: Denmark is signalling that it can meet Digital Reporting Requirements by 2030 through Peppol-based defaults and bookkeeping-system certification rather than a separate national mandate. Multinationals with Danish entities should not assume a Danish issuance mandate will arrive on the same schedule as Belgium, Poland or France.

DenmarkPeppolViDABookkeeping ActEU

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Hungary makes eVAT mandatory from 2027 and launches the eAFA preparation tool

Hungary's tax administration confirmed that the eVAT (eAFA) regime becomes mandatory from 2027 and released the eAFA tool for VAT return preparation. Hungary already operates one of Europe's most mature real-time invoice reporting systems through RTIR / Online Szamla, and eVAT layers machine-readable VAT return preparation on top of that data. For businesses running Hungarian entities, the practical work is not new invoice plumbing but reconciliation: ledger-level tax codes must line up with what RTIR already holds, because the draft return is assembled from reported invoice data. Groups that treat RTIR as a fire-and-forget feed will find eVAT surfaces every mapping inconsistency.

HungaryeVATRTIROnline SzamlaE-reporting

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Dominican Republic: e-CF becomes mandatory for large local and medium taxpayers from 1 November 2026

DGII confirmed that Large Local and Medium taxpayers must issue only electronic fiscal receipts (e-CF) from 1 November 2026, using Type E sequences. Type B non-electronic voucher sequences stay valid only until 31 October 2026, except in formally declared contingency situations. The date follows a six-month administrative extension granted to taxpayers already in implementation. Issuers must register with DGII, hold a valid INDOTEL-accredited digital certificate, transmit in the prescribed XML format and retain records for ten years. After the deadline, Series B invoices held by non-compliant taxpayers are treated as expired and monetary penalties apply. Small taxpayers follow in the subsequent wave.

Dominican RepublicDGIIe-CFLATAMXML

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Poland keeps KSeF token authentication and republishes the KSeF 2.0 manuals

Poland's Ministry of Finance removed the 31 December 2026 end date for token-based authentication in KSeF, so tokens remain a permanent authentication method rather than a transitional one. This is a meaningful relief for integrators: system-to-system connections built on tokens no longer need a forced migration to qualified seal or ePUAP-based authentication before year end. Four KSeF 2.0 manuals were republished on 6 August 2026 covering initial access and onboarding, issuing and receiving invoices, additional functions, and the permission model for VAT groups, local-government units and other complex structures, with separate documentation for the taxpayer and mobile applications. KSeF has been mandatory for large taxpayers since 1 February 2026 and for all VAT-registered businesses since 1 April 2026; the Ministry is not imposing financial penalties for KSeF violations during 2026.

PolandKSeFAuthenticationAPIMinistry of Finance

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Pakistan's Finance Act 2026 expands sales tax e-invoicing and enforcement powers

Pakistan's Finance Act 2026 broadened the scope of sales tax e-invoicing and strengthened FBR enforcement powers. Pakistan operates a licensed-integrator model in which registered persons connect their systems to FBR through approved integrators for real-time invoice reporting; the Act widens the categories of taxpayer drawn into that regime and stiffens the consequences of non-integration. Businesses with Pakistani operations should confirm their integrator licence status and reporting coverage against the amended categories rather than relying on prior sector-based exemptions.

PakistanFBRSales taxIntegratorAPAC

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Slovakia's national 5-corner Peppol infrastructure runs in production ahead of the January 2027 mandate

Slovakia's Financial Administration confirmed that its national e-invoicing and e-reporting infrastructure is fully operational in production, with roughly 5,000 companies already exchanging documents voluntarily — an unusually early state of readiness among EU mandate countries. The model was presented at the Peppol Conference Europe in Brussels on 24 June 2026 and recognised by the European Commission and OpenPeppol. The architecture rests on four pillars: the national IS EFA platform, Peppol as the interoperability network, EN 16931 as the semantic standard, and e-reporting to the tax administration. Mandatory domestic B2B and B2G e-invoicing starts 1 January 2027, followed by a transitional period. Slovakia's early production posture makes it a useful pilot jurisdiction for groups sequencing a multi-country ViDA rollout.

SlovakiaPeppolIS EFAEN 16931ViDA

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Norway moves toward mandatory structured B2B e-invoicing and digital tax reporting from 2027

Norway advanced its plans for mandatory structured B2B e-invoicing combined with digital tax reporting from 2027. Norway already has deep Peppol BIS penetration through the public sector and EHF formats, so the shift is less about network build-out than about bringing B2B issuance and periodic reporting into a single obligation. Groups with Nordic shared-service centres should plan Norway alongside Denmark and Sweden rather than as a one-off, since the underlying Peppol access-point capability is common across the region.

NorwayPeppolEHFE-reportingNordics

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Luxembourg approves draft law for phased domestic B2B e-invoicing across 2028–2029

The Luxembourg government approved a draft law on 17 July 2026 introducing mandatory domestic B2B e-invoicing in phases, with the detailed rollout confirmed through August. Receiving becomes mandatory for all in-scope businesses on 1 January 2028. Issuing becomes mandatory on 1 July 2028 for large and medium-sized businesses and on 1 January 2029 for all remaining businesses, including micro-enterprises and sole traders. Invoices must be exchanged over a designated common delivery network — the government has indicated it intends to reuse Peppol, already in place for B2G — in a structured format compliant with EN 16931 and an authorised syntax. Scope is limited to domestic B2B; cross-border B2B and B2C are excluded. The text is not yet enacted, so dates and scope may still move.

LuxembourgPeppolEN 16931ViDAEU

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South Africa proposes a digital VAT overhaul with real-time e-invoicing and digital reporting

SARS and National Treasury set out proposals for a digital VAT overhaul built on real-time e-invoicing and digital reporting, building on the draft regulations first published in August 2025. The proposals move South Africa from a post-audit VAT regime toward continuous transaction controls, though no binding go-live date has been fixed. For multinationals, the significance is directional: South Africa is the largest African economy outside the Egypt and Nigeria mandates to commit publicly to CTC, which changes the medium-term Africa roadmap for ERP localisation.

South AfricaSARSCTCE-reportingAfrica

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Germany: issuing obligation from January 2027 above EUR 800,000, fines up to EUR 5,000

Germany's phased B2B mandate under the Wachstumschancengesetz reaches its first issuing milestone on 1 January 2027, when businesses with turnover above EUR 800,000 must issue structured e-invoices for domestic B2B supplies; all remaining businesses follow on 1 January 2028. The receive obligation has applied to everyone since 1 January 2025. Per the latest BMF circular, failure to issue in an accepted format once the transition periods close can attract fines of up to EUR 5,000 per offence. Accepted formats are XRechnung, ZUGFeRD 2.1 and later, Peppol BIS Billing 3.0, and EDI arrangements that satisfy EN 16931. Germany runs no central clearance platform, so the exchange channel is the parties' own choice.

GermanyXRechnungZUGFeRDBMFEN 16931EU

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HMRC Transformation Roadmap update: full e-invoicing implementation plan due at Budget 2026

HMRC published its 2026 progress update to the Transformation Roadmap, the clearest signal yet on how the UK's B2B e-invoicing programme is tracking toward April 2029. HMRC confirmed it is working with the Department for Business and Trade to publish a dedicated e-invoicing roadmap at Budget 2026, setting out milestones to implementation and building on co-creation work with industry during 2026. That document is expected to answer the open questions ERP vendors and multinationals have been waiting on: format (PINT UK is the likely candidate), interoperability requirements, platform certification and staging. The confirmed shape remains a decentralised 4-corner Peppol model on EN 16931 and Peppol BIS Billing 3.0 over AS4 — no central clearance and no real-time reporting in phase 1 — covering all B2B and B2G VAT invoices, with B2C out of scope.

UKHMRCPeppolPINT UKBudget 2026

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Bahrain procures its national e-invoicing platform while the legal framework is still under review

The National Bureau for Revenue is procuring Bahrain's central e-invoicing platform through the Bahrain Tender Board, covering design, implementation, operation and maintenance of the platform and its supporting technology modules, alongside a review of the legal framework needed to launch. Programme material indicates a phased rollout by turnover — a first wave above BHD 1 million and a second above BHD 500,000 — but those are expected dates rather than enacted obligations, and should be confirmed against NBR publications before anyone plans to them. Bahrain has had VAT since 2019, so the registered taxpayer base the regime will phase against already exists; what is missing is the platform and the legal instrument, not the tax.

BahrainNBRVATTenderGCC

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Oman launches the mandatory Fawtara pilot with the first 100 large taxpayers

The Oman Tax Authority launched the mandatory pilot phase of Fawtara on 1 August 2026 with a first cohort of 100 selected large VAT-registered taxpayers, already notified by OTA. The pilot is mandatory for all B2B taxable transactions of participating companies, not a voluntary sandbox. Oman runs a 5-corner Peppol model on three specifications: PINT BIS Billing Oman 1.0.1 for invoices, PINT BIS Self-Billing Oman 1.0.1, and TDD Oman 1.0.1 for tax data reporting to the central Fawtara platform. Where a buyer is not yet connected, the supplier still reports tax data to Fawtara and provides the buyer a readable copy — PDF or paper carrying a QR code. OTA became a Peppol Authority on 7 January 2026, making Oman the third GCC country to mandate e-invoicing after Saudi Arabia and the UAE. Companies outside the initial cohort are encouraged to join voluntarily ahead of the next phase.

OmanOTAFawtaraPINT-OMPeppolGCC

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Brazil mandates IBS/CBS tax groups in NF-e and NFC-e from August 2026

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.

BrazilNF-eIBSCBSLATAM

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Brazil publishes the IBS/CBS e-invoicing calendar — Joint Act RFB/CGIBS 4/2026

Receita Federal and the CGIBS approved Joint Act RFB/CGIBS No. 4/2026 on 30 July 2026, setting a phased schedule for when each electronic tax document must start carrying CBS and IBS information. Mandatory dates vary by document type and roll out between 3 August 2026 and 1 January 2027. Technical Note 2025.002-RTC v1.40 is the operative specification: from 3 August 2026 companies under the general tax regime must report IBS and CBS groups in NF-e and NFC-e. For the new NF-e model covering IBS/CBS taxpayers that are not ICMS contributors, the mandatory start is 1 December 2026, with technical specifications for that model and the NFS-e for digital platforms due by 1 September 2026. The XML now carries separate elements for CBS base, rate and amount, the same three for IBS, and IS values where applicable, alongside the existing ICMS and PIS/COFINS nodes.

BrazilNF-eIBSCBSReforma TributariaLATAM

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India: GSTN puts the 1 August 2026 e-Way Bill enhancements on hold

GSTN Advisory 668, dated 29 July 2026, keeps the proposed e-Way Bill and e-Invoice API enhancements on hold until further notice — three days before their 1 August 2026 go-live. Two changes are affected. First, the mandatory validated Ship-To GSTIN in Bill-To/Ship-To and combination transactions across IRN and EWB APIs, with 'URP' for unregistered consignees or destinations without a GSTIN. Second, the voluntary EWB Closure facility that would have let suppliers, recipients, transporters and drivers formally close an e-Way Bill after delivery via OTP. GSTN instructed taxpayers and service providers not to implement the changes, confirmed no production updates are required, and withdrew the supporting advisories of 9 and 17 June 2026 along with the FAQs published on 2 July 2026. No replacement date has been announced. ERP vendors, GSPs and ASPs that already shipped the Ship-To validation should keep it configurable rather than hard-enforced until GSTN reissues a timeline.

IndiaEWBGSTNIRPAPIDeferred

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ZATCA announces Wave 25 — threshold halved to SAR 187,500, integration by 1 February 2027

ZATCA announced Wave 25 of Phase 2 e-invoicing integration on 24 July 2026. It covers taxpayers whose VAT-subject revenue exceeded SAR 187,500 (roughly EUR 43,400) in any of 2022, 2023, 2024 or 2025 — half the SAR 375,000 threshold used for Wave 24, and the lowest bar set so far. In-scope taxpayers must integrate with the Fatoora platform no later than 1 February 2027, issuing e-invoices in the required format with the additional Phase 2 fields, cryptographic stamp and UUID. ZATCA notifies affected taxpayers directly and published readiness guidance on 5 August 2026 urging smaller taxpayers to begin readiness assessments promptly, since the technical and security requirements are unchanged from earlier waves. At this threshold the wave sweeps in a large population of micro-businesses with little or no ERP integration capability, so solution-provider capacity through Q4 2026 is the practical risk.

Saudi ArabiaZATCAFatooraWave 25Phase 2GCC

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France retires 'PDP' — new official term is 'plateforme agréée'

France's DGFiP officially retired the term 'Partner Dematerialisation Platform (PDP)' from the e-invoicing framework. The new term is 'plateforme agréée' (approved platform), referring to state-registered platforms authorised to send, receive, and transmit invoice and transaction data to the tax authority. Core responsibilities and technical requirements unchanged; only the label is different. All documentation, RFPs and ERP mapping materials should be updated. The 1 September 2026 mandate go-live remains unchanged.

FrancePDPDGFiPterminology

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Mexico: SAT ships CFDI 4.0 catalogue updates roughly monthly through 2026

SAT has published CFDI 4.0 catalogue updates at close to monthly cadence through 2026 — 29 January, 12 February (mandatory from the 13th), 8 May, 19 June and 17 July among them. The July release adds records for customs declarations and customs broker licences. The pattern matters more than any single release: the XSD structure is generally left untouched while catalogue values change, so integrations that cache catalogues locally or validate against a pinned copy start rejecting valid documents, or worse, stamping invalid ones. Mexican operations need a scheduled catalogue refresh rather than a project-time import. The same discipline applies to the Carta Porte, payments and payroll complements, which ride on the same catalogues.

MexicoCFDISATCarta PorteLATAM

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UAE FTA accredits 32 ASPs; white-label mechanism opened for UAE partners

As of mid-2026, the UAE Ministry of Finance has officially accredited 32 Accredited Service Providers under the national e-invoicing framework, with several more in final stages. Amendments to Ministerial Decision No. 64 of 2025 introduce a white-label mechanism permitting UAE-based companies to partner with international technology providers — facilitating knowledge transfer, strengthening national digital capabilities, and aligning solutions with UAE market requirements. Combined with the 30 October 2026 ASP appointment deadline extension, businesses now have broader technical options and more competitive pricing.

UAEFTAASPaccreditation

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Vietnam: Decree 254/2026 in force from 1 July 2026; penalties restructured from January

Vietnam issued Decree 254/2026/ND-CP on 30 June 2026, effective 1 July 2026, continuing the reform sequence that ran through Decree 70/2025 and Decree 310/2025. Under Decree 70/2025 business households and individual businesses with annual revenue of VND 1 billion or more, plus enterprises in consumer-facing sectors including retail, supermarkets, restaurants, hotels, passenger transport and entertainment, must operate POS cash registers connected to the General Department of Taxation for real-time invoice data transmission. Decree 310/2025 restructured the administrative penalty framework for invoice violations from 16 January 2026, with sanctions running from a few million dong for minor breaches to tens of millions for serious ones. Mandatory e-invoicing has applied to all Vietnamese businesses since July 2022.

VietnamGDTPOSDecree 70APAC

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Romania RO e-Factura SME penalty deferral ends July 2026

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.

RomaniaRO e-FacturaSMEEU

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Nigeria: medium taxpayers join the NRS Merchant Buyer Solution from 1 July 2026

Medium taxpayers went live on the Merchant Buyer Solution on 1 July 2026, with enforcement scheduled for January to March 2027. Large taxpayers have been live since November 2025 and faced a 31 July 2026 compliance deadline; small and emerging taxpayers follow on 1 July 2027 with enforcement projected for Q1 2028. Two things make Nigeria unusual for the region. It is a true clearance regime — suppliers submit B2B and B2G invoices to the tax authority before issuing them to the buyer, and a cleared invoice comes back with an Invoice Reference Number and a cryptographic stamp. And it is built on Peppol BIS Billing 3.0 UBL in XML or JSON rather than a bespoke national schema, which makes it one of the few African clearance systems using Peppol semantics. Note the authority has been renamed: FIRS is now the Nigeria Revenue Service.

NigeriaNRSFIRSMBSPeppolIRNAfrica

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Nigeria EFS expands to Medium Taxpayers from July 2026

The Federal Inland Revenue Service (FIRS) confirmed the phased expansion of Nigeria's Electronic Fiscal System (EFS). Medium Taxpayers enter scope from 1 July 2026, followed by Emerging Taxpayers from 1 July 2027. Builds on the Large Taxpayer go-live in November 2025. Reflects the acceleration of e-invoicing mandates across Africa, joining Egypt, Kenya, Uganda and Tanzania in East/West African rollouts.

NigeriaFIRSEFSAfrica

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Malaysia MyInvois Wave 3 live — all businesses > RM 1M turnover now mandatory

LHDN Malaysia's e-Invoice mandate reached its third and largest wave on 1 July 2026, bringing all businesses with annual turnover ≥ RM 1M into scope. Follows Wave 1 (RM 100M+, July 2025) and Wave 2 (RM 25M–100M, January 2026). In-scope taxpayers must generate structured JSON/XML invoices with UIN, QR code and digital signature, cleared via MyInvois portal in real time. B2C invoices may use consolidated monthly submissions. Non-compliance penalties: RM 200–RM 20,000 and/or 6 months imprisonment per offence.

MalaysiaLHDNMyInvois

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Australia: 30% Peppol target live for Commonwealth entities, full automation due December 2026

The Commonwealth's adoption-as-default targets reached their first checkpoint on 1 July 2026, from which at least 30% of invoices received by Non-Corporate Commonwealth Entities must be processed through e-invoicing. By December 2026 those entities need fully automated sending and receiving. Australia remains a procurement-led, voluntary market for B2B — there is no general mandate — with the ATO acting as Peppol Authority. Two practical points for suppliers: PINT A-NZ has been the only accepted Peppol format since 15 May 2025, and the ATO has confirmed that an e-invoice is a valid tax invoice even where it does not carry the words 'tax invoice' or 'GST invoice', which removes a common objection from AP teams reviewing structured documents.

AustraliaPeppolPINT A-NZATOB2GANZ

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Argentina: ARCA General Resolution 5866/2026 overhauls the e-invoicing regime from 1 July 2026

ARCA (the Agencia de Recaudacion y Control Aduanero, successor to AFIP) issued General Resolution 5866/2026, restructuring the electronic invoicing regime with a staged rollout that began 1 July 2026 and runs to March 2027. Three changes matter most. A new Monthly Electronic Settlement option lets in-scope taxpayers group a customer's transactions into a single monthly liquidation instead of issuing a voucher per operation, where the rules allow. Issuance deadlines are redefined across document types. And the population of obligated issuers widens: from 1 July 2026 company directors, statutory auditors, supervisory board members and equivalent officers of associations, foundations and cooperatives must issue electronic invoices for the fees they receive. The sector provisions land hardest on financial institutions, insurers, card administrators and payment-system participants.

ArgentinaARCAAFIPLATAMRG 5866

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UK confirms Peppol as core interoperability network for 2029 e-invoicing mandate

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).

UKPeppolEN 16931PINT UKHMRC

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Thailand extends e-Tax Invoice and e-Withholding incentives to end-2027; still no B2B mandate

The Thai Cabinet approved draft measures on 16 June 2026 extending the tax incentives for adopting electronic tax systems, expected to apply from 1 January 2026 to 31 December 2027. Qualifying payments through e-Withholding Tax keep the reduced 1% withholding rate, and corporate taxpayers investing in e-Tax Invoice, e-Receipt and e-Withholding Tax systems continue to receive enhanced relief on qualifying expenditure; ETDA information-system assessment fees qualify for a deduction at twice the actual cost. Thailand remains a voluntary jurisdiction with no announced B2B mandate for 2026 or 2027 — the Revenue Department runs the system and ETDA sets the technical standards. Groups with Thai entities should treat this as an incentive window rather than a compliance deadline.

Thailande-Tax InvoiceETDAVoluntaryAPAC

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KSA Wave 24 goes live 30 Jun 2026 — SAR 375k threshold pulls thousands of SMEs into scope

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.

KSAZATCAWave 24FatooraPhase 2

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Belgium sets the sequence after go-live: 5-corner reporting 2028, intra-EU B2B 2030

With the domestic B2B mandate live since 1 January 2026 and penalties running from 1 April 2026 after a three-month grace period, Belgium has confirmed what follows. Near real-time reporting over a Peppol 5-corner arrangement arrives in January 2028, and intra-EU B2B comes into scope in January 2030 in step with the ViDA Digital Reporting Requirements. Non-compliance fines start at EUR 1,500 and escalate. The current obligation is structured invoices over the Peppol 4-corner network in EN 16931-compliant syntax — UBL 2.1 or CII 16B — with no central platform. Businesses that treated January 2026 as the finish line should note that 2028 changes the model rather than the format: reporting to the administration is a new flow, not a variant of the invoice they already send.

BelgiumPeppolDRRViDAEN 16931EU

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Oman publishes PINT-OM and slashes ASP capital requirement 10x

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).

OmanFawtaraPINT-OMASPPeppol

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Japan publishes JP PINT 1.1.3; input-credit relief for unregistered suppliers drops to 50% in October

The Digital Agency, acting as Japan's Peppol Authority, published version 1.1.3 of the JP PINT specifications on 8 June 2026, covering Peppol BIS Standard Invoice JP PINT, JP BIS Self-Billing Invoice and JP BIS Invoice for Non-tax Registered Businesses, all on UBL 2.1 Invoice and CreditNote syntax. The more consequential date for buyers is 1 October 2026: the transitional measure that let businesses claim 80% of the consumption tax input credit on purchases from suppliers who are not Qualified Invoice Issuers steps down to 50%, where it stays until September 2029. Accounts-payable configurations that hard-coded the 80% rate need updating, and vendor master data should flag registration status so the correct rate is applied per supplier.

JapanJP PINTPeppolQualified InvoiceNTAAPAC

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UAE Ministry of Finance publishes e-Invoicing Guidelines v1.1 with Appendix 5

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.

UAEDCTCEPINT-AEv1.1MoF

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Singapore: IRAS notifies pre-2026 GST registrants of their InvoiceNow dates

IRAS began notifying GST-registered businesses that were registered before 2026 of their individual mandatory InvoiceNow implementation dates from mid-2026. Existing registrants are phased by annual supplies between 1 April 2028 and 1 April 2031, with larger businesses earlier; the Committee of Supply confirmed in February 2026 that all GST-registered businesses will be in scope by April 2031. Businesses without GST returns for accounting periods ending in calendar 2025 will be told their date later. IRAS publishes an implementation-date calculator so a business can determine its own deadline rather than wait for the letter. New voluntary registrants have been in scope since 1 April 2026, and newly-incorporated voluntary registrants since 1 November 2025.

SingaporeInvoiceNowIRASGSTPeppolAPAC

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Portugal defers the qualified electronic signature requirement again — now 1 January 2027

Portugal's qualified electronic signature (QES) obligation for invoices is postponed through 31 December 2026, the latest in a series of deferrals. Until then PDF invoices keep the same legal standing as paper. The 2026 draft State Budget sets the requirement to take effect 1 January 2027, from which point B2B and B2C PDFs will need a QES unless the issuer moves to an accepted structured format such as CIUS-PT or an approved EDI arrangement. Everything else in the Portuguese regime already applies: invoices must come from AT-certified software and carry the ATCUD unique document code (mandatory since 1 January 2023) and a QR code, with data reported via SAF-T. Businesses that have deferred work on the strength of previous postponements should treat structured invoicing, not signature tooling, as the durable answer.

PortugalATCUDSAF-TCIUS-PTQESEU

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UAE Ministry of Finance issues Resolutions 56/2026 and 66/2026 on e-invoicing

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.

uaemofregulation

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einvoice.global launches as Cloudare's global compliance atlas

Cloudare Technologies launches einvoice.global, the reference atlas for global e-invoicing mandates, ERP integrations, and schemas. Curated by the engineers shipping the implementations.

launchcloudareatlas

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Cloudare crosses 200 e-invoicing implementations milestone

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.

cloudaremilestone

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Italy: FatturaPA 1.9.1 mandatory from 15 May 2026, adds TD29 and blocks deprecated codes

Agenzia delle Entrate published FatturaPA specification 1.9.1 on 31 March 2026, mandatory for everything transmitted through the Sistema di Interscambio from 15 May 2026. The release adjusts XML element values, code lists and validation logic, adds document type TD29 for reporting omitted or irregular invoices, and tightens channel accreditation. The operational risk is the hard stop: invoices still carrying deprecated TipoDocumento or Natura sub-codes are rejected outright by SdI rather than warned about, and a rejected invoice is an unissued invoice for VAT purposes. Late or missing electronic submissions attract penalties of 90-180% of the VAT. B2B e-invoicing through SdI has applied to all Italian VAT-registered entities without exception since 1 January 2024.

ItalyFatturaPASdIAgenzia delle EntrateEU

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Germany BMF issues final guidance on e-invoice error categories and validation

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.

GermanyXRechnungZUGFeRDBMFEU

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UAE extends ASP appointment deadline to 30 October 2026

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.

uaemofdeadline

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Qatar's Council of Ministers approves a draft e-invoicing law — but it is not yet enacted

Qatar's Council of Ministers approved a draft electronic invoicing law and its implementing regulations on 6 May 2026, prepared by the Ministry of Finance with the General Tax Authority. The distinction that matters commercially is that approval is not enactment: the text must still pass the Shura Council, receive the Amir's assent and be published in the Official Gazette before any obligation binds, and that was expected later in 2026. A GTA pilot with selected large entities has been running since late 2025, and the GTA's pilot material points to a January 2027 go-live with a staggered rollout by taxpayer size, though waves and segment dates are unconfirmed. The architecture is a clearance model: UBL 2.1 XML through a GTA Central Platform via accredited network providers. Anyone planning Qatar work should treat every date as expected rather than legislated.

QatarGTAUBLClearanceGCC

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US DBNAlliance hosts first national e-invoicing conference — voluntary Peppol-style network grows

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.

USADBNAlliancePeppolvoluntaryNorth America

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Malaysia LHDN issues e-Invoice Specific Guideline v4.7; Phase 4 relaxation extended to 31 Dec 2027

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.

MalaysiaLHDNMyInvoisPhase 4v4.7

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South Korea's e-tax invoice threshold sits at KRW 80 million as the phase-down continues

South Korea operates one of the oldest mandatory e-invoicing regimes in the world and continues to widen it by lowering the turnover bar for sole proprietors. All corporations have been in scope since January 2011. For individual entrepreneurs the threshold fell from KRW 300 million to 200 million in July 2022, to 100 million in July 2023, and to KRW 80 million of prior-year supply from 1 July 2024, which remains the operative level. Suppliers issue XML invoices signed with a PKI certificate and report them to the National Tax Service portal within one day of issuance, or monthly in summary form. The one-day reporting window, not the format, is what most foreign-owned entities underestimate.

South KoreaNTSe-Tax InvoicePKIAPAC

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EU ViDA: EN 16931-1:2025 modernization formally adopted by CEN

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.

euvidaen-16931standard

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Chile: SII Resolution 52 defers Exempt Resolution 154 obligations to 1 November 2026

SII published Exempt Resolution N.52 on 10 April 2026, moving the entry into force of Exempt Resolution N.154 of 2025 from 1 May to 1 November 2026 — six extra months for companies, IT teams and software vendors. Resolution 154, published 5 November 2025, updates the requirements for dispatch guides (guias de despacho) and electronic invoices supporting the movement of VAT-liable movable goods, via new XSD schemas and Technical Annex 2.5. It changes the XML structure of electronic tax documents to add transport detail, carrier and vehicle identification, transaction classification and delivery note reporting. The intent is logistics traceability rather than tax calculation, so the data usually lives in transport or warehouse systems rather than the ERP finance module — sourcing it is the real integration work. Until 31 October 2026 taxpayers continue under the current rules; voluntary early adoption is permitted.

ChileSIIDTETechnical Annex 2.5LATAM

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Singapore: Voluntary GST registrants must use InvoiceNow from 1 April 2026

IRAS Singapore requires all new voluntary GST registrants to use InvoiceNow for reporting invoice data to the tax authority from 1 April 2026. First mandatory-use phase of Singapore's InvoiceNow adoption plan; existing GST-registered businesses remain in voluntary onboarding. Enterprise Best Practice Guide published early 2026 provides implementation direction for larger organisations. Format: PINT-SG (Peppol BIS Billing 3.0 profile).

SingaporeIRASInvoiceNowPeppolPINT

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Poland KSeF Phase 2 goes live — all businesses in scope from 1 April 2026

Following Phase 1 for large taxpayers (2024 turnover > PLN 200M) on 1 February 2026, Poland's KSeF national e-invoicing platform expanded to all remaining VAT-registered businesses from 1 April 2026. Micro taxpayers with monthly invoicing ≤ PLN 10K covered by a lighter compliance regime through 1 January 2027. A grace period runs February through December 2026 during which parallel paper/PDF invoicing remains permitted while KSeF onboarding is validated.

PolandKSeFEN 16931

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ZATCA Wave 23 goes live — taxable turnover threshold drops to SAR 750,000

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.

saudi-arabiazatcaphase-2wave-23

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Egypt halves the e-invoicing registration threshold to EGP 250,000, deadline 31 March 2026

Resolution No. 281 of 2025 cut the mandatory e-invoicing registration threshold from EGP 500,000 to EGP 250,000 of annual revenue, with every business above the new bar required to register with the Egyptian Tax Authority by 31 March 2026. From 1 January 2026 the ETA moved into the final enforcement stages of a rollout that began in 2020, and non-compliance now carries an immediate EGP 20,000 fine plus EGP 1,000 per day under a three-tier regime that can end in suspension of the ability to issue valid invoices. Invoices must be submitted as signed XML or JSON through the ETA portal or API and receive a UUID before issuance. The parallel e-receipt system for B2C continues expanding in waves.

EgyptETAe-receiptMENAThreshold

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EN 16931-1:2026 released by CEN — basis for ViDA Digital Reporting

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.

EUViDAEN 16931DRR

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ZATCA Wave 24 announced — threshold drops to SAR 375,000

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.

saudi-arabiazatcaphase-2wave-24sme

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EU VAT in the Digital Age (ViDA) — one year since adoption; countdown to 2030 DRR begins in earnest

The EU Council formally adopted the ViDA package on 11 March 2025 (entered into force 14 April 2025). One year on: (1) Member States no longer need a European Commission derogation to mandate domestic e-invoicing — the gate that slowed adoption is removed, and countries are moving quickly. (2) Intra-EU B2B e-invoicing becomes mandatory 1 July 2030 using structured EN 16931-compliant formats. (3) Domestic e-invoicing regimes must harmonize with the EU standard by 1 January 2035. Multinationals with EU footprints should have ViDA-alignment roadmaps in flight now.

EUViDAEN 16931DRR

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Netherlands proposes domestic B2B e-invoicing mandate from January 2030

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.

NetherlandsViDAEN 16931EU

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Greece myDATA B2B e-invoicing live for large businesses (>EUR 1M)

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).

GreecemyDATAPeppolliveEU

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France PA pilot launches — 106 platforms approved, ~60k businesses joined

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.

francedgfippapdppilot

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UAE MoF publishes three foundational e-invoicing implementation documents

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.

uaemofspecificationdata-dictionary

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Slovakia confirms 2027 mandatory e-invoicing for VAT payers

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.

SlovakiaEN 16931EU

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Belgium Peppol network passes 1 million registered receivers within weeks of mandate

Since 1 January 2026, all VAT-registered companies in Belgium are legally required to exchange invoices in structured formats compliant with EN 16931 using Peppol BIS. The number of registered receivers on Belgium's Peppol network surpassed one million within the first few weeks of enforcement, making it one of the fastest B2B e-invoicing rollouts in the EU. Belgium's decentralised 4-corner model has now become a reference for other member states preparing for ViDA-aligned domestic mandates.

BelgiumPeppolEN 16931ViDA

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EN 16931-1:2025 formally approved by CEN — adds B2B fields, IBAN, late-payment

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.

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EN 16931-1:2025 receives CEN formal approval

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.

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Türkiye scraps the TRY 3,000 e-Arsiv threshold and mandates UBL-TR 1.2.1 from 2 February 2026

Two changes reshaped Turkish invoicing in early 2026. From 1 January 2026 the Revenue Administration (GIB) removed the TRY 3,000 e-Arsiv threshold entirely: any business not registered on the e-Fatura network must now issue every invoice electronically through e-Arsiv regardless of value, which pulls a large population of small businesses into mandatory electronic issuance for the first time. Separately, updated technical packages for e-Fatura and e-Arsiv carrying new validation rules, code lists and the UBL-TR 1.2.1 schema became mandatory from 2 February 2026. The e-Fatura turnover threshold was revalued to TRY 3 million of prior-year gross sales, and the general invoicing threshold to TRY 12,000 (TRY 36,000 for jewellery).

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Poland KSeF 2.0 mandatory for large taxpayers (>200M PLN turnover)

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).

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Oman OTA opens Fawtara sandbox; ASP accreditation registration imminent

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.

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India: TotItemVal validation errors suppressed for RSP-based tax calculations

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.

IndiaGSTIRPRSPNotification 20/2025

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Colombia: DIAN Resolution 000227 consolidates ~70 rules; buyer-data autocomplete now required

DIAN's Resolution 000227 of 2025 compiles roughly seventy scattered resolutions into a single consolidated text governing the electronic invoicing system, in force since October 2025 and the reference point for 2026. Resolution 000202 of 2025, folded into it, brings two operational changes. A buyer-data autocomplete service must now be integrated by all electronic invoicers, SMEs and large companies alike. And a minimum-data policy caps what an issuer may request from a buyer at three items: identification type and number, name or business name, and email where applicable — address, telephone and other personal data may no longer be demanded. Rural-area issuers get 48 hours to transmit. The 2026 UVT is COP 52,374 (Resolution 000238 of 15 December 2025), which sets the obligation thresholds.

ColombiaDIANResolution 000227UVTLATAM

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Brazil tax reform live: IBS/CBS fields in NF-e/NFC-e + NFC-e no longer for B2B

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.

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Romania: e-Factura submission window becomes 5 working days; sub-EUR 500k enforcement from July

From 1 January 2026 the general RO e-Factura transmission deadline is 5 working days from invoice issuance, applying to both B2B and B2C. Businesses with annual turnover below EUR 500,000 were not subject to full enforcement until 1 July 2026. The submission window is the operational risk: it is short enough that batch-at-month-end processes fail it, and ANAF treats late transmission as non-compliance rather than a filing nicety. e-Factura sits alongside two adjacent obligations that draw on the same data — SAF-T (D406) periodic reporting, monthly or quarterly, and e-Transport for movements of high-fiscal-risk goods, which must be declared before goods leave the warehouse. ANAF's stated aim is a permanent digital control layer built on real-time data.

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Indonesia: Coretax replaces e-Faktur as the national VAT invoicing platform from 2026

Indonesia's Directorate General of Taxes retired e-Faktur as the primary channel for tax invoice administration on 31 December 2025 and made Coretax the mandatory national tax system. From 2026 Coretax is the main platform for VAT operations and annual SPT returns, with cleared e-invoices as the primary data source. The operational shift is the model, not just the interface: Coretax validates invoices in real time before they can be issued to the buyer, making this a clearance regime covering domestic B2B and B2G, exports, and rectification documents such as credit and debit notes. ERP integrations built for e-Faktur's batch upload pattern need reworking for host-to-host or API clearance, because an invoice that fails validation cannot be issued at all.

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Denmark: Bookkeeping Act digital requirement now applies to all businesses > DKK 300k

Denmark's Bookkeeping Act digital requirement reached full scope on 1 January 2026, extending to all businesses above the small-business threshold (DKK 300,000 annual turnover). Requires certified digital bookkeeping systems with structured invoice storage and OIOUBL 3.0 / Peppol BIS support. Denmark is the first Nordic country to reach full digital-bookkeeping coverage; Sweden, Norway and Finland are watching closely as models for their own future mandates.

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Croatia Fiskalizacija 2.0 mandates B2B/B2G e-invoicing

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.

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Croatia: Fiskalizacija 2.0 goes live — B2B e-invoicing plus real-time fiscalisation

Croatia switched on Fiskalizacija 2.0 on 1 January 2026, and the reason it catches people out is that it is two obligations wearing one name. VAT-registered businesses established or resident in Croatia must issue and receive structured B2B e-invoices in UBL 2.1 against the Croatian CIUS, exchanged through access points and authorised information intermediaries. Separately and in parallel they must transmit fiscalisation and e-reporting data to Porezna uprava in the Tax Administration's own XML formats, in real time. Satisfying the invoice exchange does not satisfy the reporting. B2C is out of scope for e-invoicing, but every retail sale must still be fiscalised in real time regardless of payment method. A free FiskAplikacija is provided for smaller taxpayers.

CroatiaFiskalizacija 2.0e-RacunUBLCIUSEU

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China VAT Law in force — e-fapiao becomes the sole legal invoice format

China's VAT Law (passed 2024) entered force on 1 January 2026, completing the shift to a unified VAT system and keeping three rates (13%, 9%, 6%). For invoicing the significant part is statutory: the fully digitalised e-fapiao now has explicit standing as the only legal invoice format, so electronic invoicing is embedded in the tax code rather than resting on pilot rules. The nationwide rollout that began with the 1 December 2024 launch is complete, and Golden Tax Phase IV has moved the State Taxation Administration from invoice management to continuous transaction monitoring with near real-time visibility. Invoice delivery runs through digital tax accounts, and paper fapiao are expected to have largely left commercial use by the end of 2026. Foreign-owned entities still running paper or OFD-based archival processes should treat the statutory change, not the technology, as the forcing function.

Chinae-fapiaoVAT LawGolden Tax IVSTAAPAC

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Belgium B2B e-invoicing goes live — "Big Bang" Peppol mandate active

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.

BelgiumPeppolEN 16931liveEU

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Angola makes electronic invoicing mandatory and exclusive for all taxpayers

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.

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France proposes 2-year grace period for e-invoicing penalties from September 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.

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Spain publishes draft law to transpose ViDA Directive

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.

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Spain defers VeriFactu to 2027 — RD-Ley 15/2025 moves both waves back a year

Royal Decree-Law 15/2025 postponed the VeriFactu regime by a full year from its original January 2026 start. Corporate income tax payers now come into scope on 1 January 2027 and self-employed persons (autonomos) on 1 July 2027. VeriFactu requires certified invoicing software that either produces cryptographically signed invoice records chained by hash to the previous record, or streams billing records to AEAT in near real time. It is a separate obligation from the Crea y Crece B2B e-invoicing mandate, which governs invoice exchange between businesses rather than the anti-fraud properties of the software: expected dates there are 1 October 2027 for taxpayers above EUR 8 million turnover and 1 October 2028 for everyone else, though the Ministerial Order that formally activates them was still pending as of mid-2026. The architecture is hybrid — private platforms alongside a central public platform (SPFE) run by AEAT.

SpainVeriFactuCrea y CreceAEATDeferredEU

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Slovenia adopts Act on Exchange of Electronic Invoices — mandate 1 Jan 2028

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.

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Australia mandates Peppol e-invoicing as default for federal procurement by Dec 2026

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).

AustraliaPeppolPINT A-NZATOAPAC

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UAE Ministerial Decisions 243/2025 and 244/2025 published

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.

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Philippines: RR 26-2025 moves the e-invoicing deadline to 31 December 2026

Revenue Regulations No. 26-2025, dated 5 September 2025, moved the deadline for mandatory issuance of structured electronic invoices and receipts to 31 December 2026. The underlying rules come from RR No. 11-2025 of 27 February 2025, which splits covered taxpayers into two groups with different obligations and timelines. Scope reaches large taxpayers, exporters, users of Computerised Accounting Systems and e-commerce sellers across small, medium and large tiers; micro taxpayers below PHP 3 million are exempt but may opt in. Covered businesses must integrate their accounting or billing systems with the BIR's Electronic Invoicing System so invoice data flows directly, without manual steps — a scanned copy, a PDF or a photograph of a paper receipt does not satisfy the requirement.

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France announces ten simplification measures for September 2026 mandate

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.

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South Africa publishes draft regulations for e-invoicing and e-reporting

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.

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DGFiP confirmed as Peppol Authority for France

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.

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ZATCA Wave 23 criteria published in Saudi Official Gazette

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.

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EU ViDA enters into force; Member States must transpose by 31 December 2026

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.

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UAE MoF officially announces e-invoicing implementation

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.

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