- QES Requirement Postponed: The implementation of the Qualified Electronic Signature for PDF invoices has been postponed to January 1, 2026, allowing businesses extra time for system updates.
- SAF-T Submission Delayed: The deadline for submitting the accounting SAF-T file is deferred to 2027, providing companies more time to comply with new requirements.
- E-Invoice Validity and B2G Transactions: PDF invoices without QES remain valid until the end of 2025, and from 2026, micro-enterprises and SMEs must issue e-invoices for B2G transactions.
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