- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
Join the Linkedin group on ”Global E-Invoicing/E-Reporting/SAF-T Developments”, click HERE
Highlights
- European Union – ViDA:
- It will be looking forward to the Belgian presidency of the European Council how the ViDA proposal will develop. Concerns of business like the abolishment of the Summary Invoices and the 2+2 day reporting period of transactions seems to be reconsidered.
- Belgium:More details are getting gradually released on E-Invoicing mandate in Belgium.
- Which transactions: B2B transactions between Belgian VAT registered taxpayers (with exceptions)
- Peppol will become the default standard for exchanging structured electronic invoices, unless agreed differently by both parties, but still following European Standard
- When: Per January 1, 2026 (no phased implementation)
- Draft legislation already approved by the Council of Ministers, expectation is that the law will be approved and published soon
- Derogation from the European Commission is pending
- Estonia: B2B e-invoice mandate in accordance with the European e-invoicing standard
- France – Finance bill of 2024 was adopted, mandate timeline E-Invoicing is settled
- Implementation will occur in two phases for both E-Invoicing and E-Reporting
- September 1, 2026: Obligation to receive E-Invoices for all companies and Obligation to issue for large companies and mid-caps
- September 1, 2027: Obligation to issue for SMEs and micro-enterprises
- Deadlines may be delayed by one quarter if necessary
- French tax authorities published the ”external specifications” in English
- Germany would be implemening E-Invoicing mandate as of Jan 1, 2026 with a voluntary phase starting Jan 1, 2025. However, German Bundesrat calls for 2-year e-invoicing delay.
- Greece myDATA e-book reporting Jan 2024 update
- India B2B e-invoicing; extension to B2C 2026
- Italy: E-invoicing in Italy to be Mandatory for All Taxpayers from January 1, 2024
- Kenya: KRA Sets Jan 1st 2024 Deadline for Businesses to Generate Electronic Invoices via eTIMS
- Latvia planning mandatory e-invoicing from 2025
- Portugal
- Romania: Guide on the use of the national electronic invoicing system RO e-Invoice (English translation)
- Uruguay extends VAT e-invoicing deadlines in new resolution.
Additional oberservation: Authorities will have an arsenal of potential checks available to them to verify the correctness of data and the reconciliation with other data reported to the authorities for accounting, direct tax (corporate tax return, TP documentation, Country by Country reporting, Pillar 2, …), indirect tax incl. VAT, Intrastat, Customs, Environmental and Employment Tax, …
ADVERTISEMENT/ JAPAN
BAHRAIN
- NBR Conducts VAT Invoices Compliance Workshop in Bahrain to Educate VAT Payers
- Bahrain eliminates tax authority approval requirement for e-invoice issuance
- E-invoicing without prior approval from tax authority
BELGIUM
- Belgium Embraces Digital Transformation: Mandatory e-Invoicing
- Transition to Mandatory B2B E-Invoicing in Belgium by 2026: A Guide
- Belgium Approves Draft Law for Mandatory B2B E-Invoicing, Implementation Set for 2026
- Mandatory B2B e-invoicing draft law passes the second hearing
- Obligation to use structured electronic invoices – Second reading
BRAZIL
- Newly released technical note introduces the event of Delivery Failure to goods e-invoice
- NFCom: New mandatory tax requirement in Brazil
- E-Invoicing Validation of GTIN codes in Group III
BULGARIA
CHINA
- Electronic invoicing in China: The Golden Tax System and the Natural System for e-Fapiao
- China Adds Tibet to Pilot Program for Fully Digitalized Electronic Invoices
COLOMBIA
DEMOCRATIC REPUBLIC OF CONGO
DENMARK
DENMARK/ FINLAND/ ICELAND/ NORWAY/ SWEDEN
DOMINICAN REPUBLIC
EGYPT
- The Era of Digital Invoicing in Egypt: Rules, Formats, and Advantages
- Egypt Tax Authority Reminds Taxpayers of Mandatory Information Requirements for E-Receipt, E-Invoice Transmissions
ESTONIA
- Digital Transformation in Action: e-Invoicing in Estonia
- Estonia is likely to adopt countrywide e-invoicing after 2025
- Estonia’s Ministry of Finance Proposes B2B E-Invoice Options in Upcoming Accounting Act Amendment
EUROPEAN UNION
FRANCE
- France Adopts 2024 Finance Bill and Sets Deadlines for Mandatory E-Invoicing
- France e-invoicing & e-reporting Sept 2026: v2.3 English specifications
- Top 10 Questions about France e-Reporting
- French Senate Approves New E-Invoicing Timeline, Implementation Set for September 2026
- Finance bill of 2024 was adopted, mandate timeline E-Invoicing is settled
- French tax authorities published the ”external specifications” in English
- France Confirms Schedule for Implementation of e-Invoicing
- France Delays Electronic Invoicing Mandate with Senate Approval
- French e-invoicing obligation introduction saga takes yet another turn
- France e-invoicing Sept 2026 – early 2025 ruled out
- Senate approved B2B e-invoicing for large enterprises per July 1, 2025
- Postponed E-Invoicing and E-Reporting in France: New Implementation Schedule and Obligation Details
- Adapting to Change: The Rise of Mandatory Electronic Invoicing in France and Its Impact on Tax Compliance
- France e-invoicing July 2025 early launch faces challenge
- E-invoicing Mandate in France Possibly Introduced Earlier Than Expected
- French Senate Approves Earlier Timeline for E-Invoicing Implementation for Large Businesses
- French Senate Approves Amendment for Earlier E-Invoicing Implementation for Large Firms
- French Senate Approves Earlier E-Invoicing Timeline for Large Firms
FRANCE/ WEBINAR/ EVENT
GERMANY
- Developments in the B2B electronic invoicing project
- German B2B e-invoicing failure to reach 2023 agreement
- Germany’s B2B electronic invoicing developments
- German B2B e-invoicing legislator deadlock
- Germany’s staged B2B e-invoicing introduction schedule extended
- Germany Delays Mandatory Issuing of E-Invoices for B2B Transactions Until January 2027
- Recent legislative update for mandatory e-invoicing
- German e-invoicing mandates: Deutschland Xrechnung
- VAT Changes in Germany’s Tax Reform Bill and Future Financing Law: Impact on Businesses
GREECE
- Greece myDATA e-book reporting Jan 2024 update
- Greece implements new measures to combat tax evasion
- New Rules for Data Transmission to the myDATA Platform in Greece
- Guidance Issued for Data Transmission Process and E-Invoicing on myDATA Platform
GREECE/ ISRAEL/ MALAYSIA/ ROMANIA
INDIA
- The Impact of Digital Transformation on Indirect Taxation in India
- New E-Invoicing Requirement: Taxpayers with AATO of Rs.5 Crore and Above Must Include at Least 6 Digit HSN in Invoices from Dec 15
- India B2B e-invoicing; extension to B2C 2026
- B2C transactions under consideration for mandatory e-invoicing
- India considers expanding mandatory e-invoicing to include B2C transactions
- Government Plans to Mandate E-Invoice for B2C Transactions in 2-3 Years
- Important Update: Mandatory 6-Digit HSN Code in E-Invoices for Taxpayers with AATO of 5 Cr and above from December 15, 2023
ITALY
- E-Invoicing Requirements in Italy (Easy Checklist)
- E-Invoicing Technical Specifications vs. 1.8
- Italy’s e-Invoicing Expansion to Micro Businesses: A Comprehensive Guide
- Factsheet Italy: Compliant e-invoicing and reporting in Italy
- E-invoicing in Italy to be Mandatory for All Taxpayers from January 1, 2024
- Abolition of mandatory registration for B2C electronic invoices in the fiscal drawer
- From 2024, electronic invoicing is mandatory for all taxpayers
- E-invoicing obligations for flat-rate entities in Italy: Implementation and Requirements
- Italy Implements Mandatory Electronic Invoicing for All Businesses from 2024
KENYA
- KRA Introduces E-Invoicing to Enhance Tax Compliance and Streamline Filing Procedures
- KRA Waives Penalties for Non-VAT Registered Businesses on eTIMS Invoicing Platform
- Electronic Tax Invoicing Requirements for Non-VAT Registered Persons in Kenya
- KRA Sets Jan 1st 2024 Deadline for Businesses to Generate Electronic Invoices via eTIMS
LATIN AMERICA
LATVIA
MALAYSIA
- Malaysia Mandates E-Invoicing, Unveils E-Invoicing, ESG, … Incentives
- Steering Through Malaysia’s e-Invoice Landscape: Diving into the requirements
NETHERLANDS
- Updated Real Estate VAT Decision Published by the State Secretary of Finance
- No Connection Between Home Purchase and Rental of Own BV: No VAT Deduction
- The Netherlands is revolutionizing public procurement with peppol and ViDA
NIGERIA
PAKISTAN
- Pakistan Implements Real-Time E-Invoicing for Fast-Moving Consumer Goods
- Technical Specification for Data Sharing through API with FBR (Digital Invoicing)
- FBR Forms Committee to Evaluate Digital Invoicing Applications for Enhanced Tax System Integration
- FBR Extends Electronic Invoicing Requirement to FMCGs for Transparent Taxation System
- Amendments to Sales Tax Rules for Integration of Retailers and Electronic Invoicing
PANAMA
PARAGUAY
- Paraguay Introduces New Decree to Regulate E-Invoicing Obligations
- Paraguay e-invoice Marangatú SIFEN 2024 update
- Paraguay Updates E-Invoicing Regulations: New Types of Invoices and Expanded Obligations
PERU
POLAND
POLAND
- Polish authorities: Difficulties in processing JPK, CUK, ALK files
- Update of JPK service interface specifications – version 4.2
- Reporting invoices issued using a cash register in JPK_VAT
- One-time tickets exempt from the obligation of issuing structured invoices in KSeF
- Ministry of Finance Working on Guidelines for Foreign Entrepreneurs Regarding KSeF
- Temporary Access Difficulties in the Test Environment of the National e-Invoice System
- Poland’s SKwP Urges Postponement of Mandatory E-Invoicing Platform Launch, Raises Concerns
- Spokesperson for SME Calls for Delay in Implementation of National e-Invoice System
- Polish SAF-T Update: A Look at the Proposed JPK_KR Changes
- Technical Specification on QR codes has been published
- Ministry of Finance does not plan to postpone the KSeF implementation date
- KSeF and invoices from and to foreign companies
- Self-billing in KSeF
- Polish tax authorities Q&A on KSeF related to corrective invoices
- The larger the company, the more problems with implementing KSeF
- Poland B2B KSeF e-invoices July 2024 – delay calls
- Mandatory E-Invoicing in Poland: Key Dates and Details
- The Impact of KSeF as a Tool for Tax Authorities: Challenges and Implications for Taxpayers
- Managing permissions in KSeF can be a challenging journey
- Accountants want to postpone the implementation deadline of KSeF
- Can VAT be deducted for the construction of a building partially used for residential purposes by the taxpayer?
- What is the purpose of the ZAW-FA form and when and how should it be submitted?
- Poland’s QR Code e-Invoice Application Set to Begin in July 2024: Details from the New Draft
- Update of API and Taxpayer Application in the National e-Invoice System Test Environment
- How to give an employee rights to KSeF
- Managing Employee Permissions in KSeF: How to Grant Access to Multiple Workers in Your Company
- Managing Permissions for Multiple Employees in KSeF – How to Do It
- How Fonoa Simplifies e-Invoicing in Poland: A Guide for Businesses
- VAT-exempt taxpayers must have NIP to issue invoices in KSeF
- E-invoicing as a mandatory requirement in the EU. Will KSeF prepare Polish entrepreneurs?
- Changes in VAT Invoice Correction with the Introduction of National e-Invoicing System
- Consultations Begin for Poland’s 2024 National E-invoicing System (KSeF)
- National e-Invoice System (KSeF) – regulations consulted with business
- Poland’s Mandatory National e-Invoicing System: Draft Regulations and Effective Date
- Update and maintenance work on the test environment of the National e-Invoice System
- The Main E-Invoice Requirements in Poland: A Guide for Taxpayers
- How to Access the National e-Invoice System (KSeF)
- Wednesday Meetings with KSeF: National e-Invoice System for Microenterprises
- Issuing an invoice in KSeF – what should you pay attention to?
- MF: Free tools are enough to issue invoices in KSeF
- RTC Webinar – Slide deck, Recording, Q&A – Embracing Poland’s e-Invoicing
- How to Access the National e-Invoice System (KSeF)?
- Correction notes are becoming a thing of the past after KSef implementation
- Krajowy System e-Faktur: How to Start Using It in Your Company?
- Poland’s Proposed SAFT Adjustments and Mandatory Electronic Invoicing for Improved Tax Reporting
- Poland publishes two draft acts on e-invoicing via KSEF
- Start of public consultations on the KSeF system obligation
PORTUGAL
- Portugal 2024 Budget Law confirms Qualified Electronic Signature and SAF-T postponement
- Postponement of SAF-T for Accounting in Portugal: What Does it Mean for Taxpayers?
- Mandatory Declaration of SAF-T Accounting File in Portugal from December 2025
- Key Information About SAFT-PT Portugal Declarations
- How to send PDF invoices legally in Portugal
- Electronic Invoice with the Public Administration
- Updates on PDF Invoices and Reporting Measures in Portugal’s State Budget Law for 2024
- Postponement of Digital Signature Requirement in Portuguese Invoices Extended for Another Year
- Portugal will delay the electronic signature for PDF and XML invoices mandate
- Key Updates in Portugal’s 2024 Budget Law
- Portugal postpones e-invoicing and QES requirements to 2025
- Portugal Delays Electronic Signature Requirement and Accounting SAF-T, Proposed Changes in 2024 State Budget
- Portugal Allows PDF Invoices Until 2024, QES Required from 2025
- Portugal Mandates Qualified Electronic Signature for PDF Invoices from 2024
- 1-year delay on the SAF-T Accounting to 2025
ROMANIA
- Summary of the E-Invoicing/Real Time Reporting Mandate in Romania as of Jan 1, 2024
- Romania Alters 2024 E-Invoicing Mandate
- Digital Revolution in Finance: Exploring e-Invoicing in Romania
- Romania Releases User Guide for Mandatory B2B E-Invoicing Starting Next Month
- E-Invoicing in Romania: Complete Guide
- Romania passes further legislation addressing fiscal measures and electronic invoicing
- Romania B2B RO e-invoicing eFactură 2024; user guide
- Romania’s New E-Invoicing Rules: Details, Fines, and Compliance Requirements
- Romania Releases Essential Guidance for Taxpayers on Mandatory E-Invoice Implementation
- Mandatory Electronic Invoicing in Romania from July 2024
- Guide on the use of the national electronic invoicing system RO e-Invoice (English translation)
- Amendments to Romania’s B2B e-invoicing mandate introduce new requirements and penalties
- Romania Tax Agency Releases Guide on Mandatory Electronic Invoicing System for Taxpayers
- New draft legislation – Amendments on RO e-Invoicing
- Romania Releases E-Invoicing Guideline: Key Updates for Taxpayers
- Updates on E-invoicing for Established Persons and Nonresident VAT Payers in Romania
- Introduction to the Romanian “e-Factura” System: Implementation, Functionality, and Obligations
- Introduction to E-invoicing in Romania: Mandatory Implementation from 2024
- Romania to Implement Mandatory E-Invoicing for B2B Transactions Starting in 2024
SAUDI ARABIA
- Decoding e-Invoicing in Saudi Arabia: A Comprehensive Q&A Guide
- Saudi Arabia’s Ninth Wave of Phase 2 E-Invoicing Integration: Criteria and Deadlines
SERBIA
SINGAPORE
- Singaporean Government Mandates Peppol-Based B2G E-Invoicing on InvoiceNow Platform
- A Milestone in Singapore’s Digital Transformation
SPAIN
- Technical regulations for B2B electronic invoicing in Spain
- Spanish Certified Billing Obligation by 2025
- Spanish Tax Authority Releases VERI*FACTU Certified Billing Systems Specifications
- Similarities and differences: electronic invoice, SII, VeriFactu and TicketBAI
- IT Regulations Impacting Non-Resident Companies Operating in Spain: SII, E-invoicing, and Invoicing System Requirements
- Non-resident companies operating in Spain vs SII vs Obligatory E-invoicing vs Statutory requirements of invoicing systems
- Embracing Digital Change: Understanding Spain’s New e-Invoicing Regulations
- Ensuring Integrity and Compliance: An Overview of Spain’s New Draft Law for Computerized Billing Systems
- Demystifying Spain’s New e-Invoicing Regulations: A Guide to Embracing Digital Change
- These are the requirements of the computer or electronic billing systems and programs
- Royal Decree setting out Verifactu invoicing and billing software requirements has been published
- Spain SIF certified electronic invoicing July 2025
- Spain introduces mandatory use of certified billing software
- Webinar – Recording – E-Invoicing in Spain
TAIWAN
TURKEY
- Turkey Implements Updated E-Invoicing Rules for Electric Vehicle Charging Services
- E-Invoicing in Turkey: A Comprehensive Guide to Digital Financial Practices
UNITED ARAB EMIRATES
- E-Invoicing Requirements in the United Arab Emirates: An In-Depth Guide
- UAE is moving towards introducing Peppol by July 2025
URUGUAY
- Uruguay extends VAT e-invoicing deadlines in new resolution.
- Uruguay extends Electronic Invoicing System obligations to all Uruguayan taxpayers
- Uruguay Implements Electronic Invoicing Requirement for Most Taxpayers
- Uruguay Extends Electronic Invoicing Requirement to Most Taxpayers
- Deadline Extension for Mandatory Inclusion in Electronic Fiscal Receipts Regime (CFE) for VAT Taxpayers
- Tax Authority Extends Deadline for Taxpayers Electronic Invoicing System
WEBINAR/EVENTWORLD
WORLD
- Website tax authorities on E-Invoicing/Real Time Reporting
- E-Invoicing Exchange Summit Middle East & Africa (Feb 13 & 14, 2024)
- Sovos E-Book: The Role of IT in the Face of New Regulations and Mandates
- E-Invoicing & E-Reporting developments in the news in week 50&51/2023
- EDI Invoicing: Common Questions Answered
- Continuous Transaction Controls (CTC): Enhancing Tax Compliance and Efficiency through Real-Time Reporting
- Continuous Transaction Controls (CTC): A Strategic Approach for Enhanced Tax Compliance and Efficiency
- How external invoicing is changing the game
- New PEPPOL Standards: Mandatory ISO Certification for All Access Points
- E-Invoicing Exchange Summit Middle East & Africa (Feb 13 & 14, 2024)
- Which countries have introduced OECD’s SAF-T (Update Dec 15)
- Vertex, Inc. Announces Offer to Acquire E-Invoicing Leader Pagero
- Understanding the Differences: Tax Compliant Invoicing vs E-Invoicing
- E-Invoicing Developing Rapidly in Asia Pacific
- Navigating the Complexities of E-Invoicing and CTCs: Strategies for Compliance and Success
- E-Invoicing & E-Reporting developments in the news in week 48 & 49/2023
- Webinar Fonoa – Global E-Invoicing: In-house Perspectives
- Which countries have introduced OECD’s SAF-T
- New! E-invoicing developments timeline
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023
Previous issues
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in October 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in September 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in August 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in July 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in June 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in May 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in April 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in March 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in February 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in January 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in December 2022
