E-Invoicing & E-Reporting developments in the news in week 19/2025

New LinkedIn Group: Global E-Invoicing & Real Time Reporting developments

Follow the latest updates on E-Invoicing and Real Time Reporting on www.vatupdate.com and the LinkedIn pages on E-Invoicing/Real Time Reporting and ViDA.

Podcasts on E-Invoicing & E-Reporting mandates on Spotify

HIGHLIGHTS OF WEEK 19/2025

European Union – VAT Committee: Minutes 126th meeting – March 21, 2025
- The Commission presented Working Paper No. 1102 regarding amendments to Articles 218 and 232 of the VAT Directive, which will apply from the twentieth day following the publication of the ViDA Directive.
- The objective was to establish a common understanding of the changes allowing for mandatory electronic invoicing in certain transactions and to clarify the responsibilities of taxpayers.
- Key points included identifying which transactions will require electronic invoicing, the taxpayers affected, and the implications for reporting systems, particularly with an eye towards new rules effective from July 1, 2030.
- The meeting concluded without comments or questions from delegations, and the Commission announced plans to prepare draft guidelines on these changes.
France – DGFiP and AFNOR drive progress on France’s B2B e-invoicing mandate
- Advancement of France’s E-Invoicing Mandate: Despite facing complex requirements and delays in documentation, France’s B2B e-invoicing and e-reporting mandates are progressing as planned, with the timeline set to continue through 2024.
- AFNOR Commission Initiatives: The French tax authority (DGFiP) has established the AFNOR commission to address documentation gaps, organizing five specialized working groups to define specifications, expand e-invoicing use cases, and standardize APIs for interactions between companies and Partner Dematerialization Platforms (PDPs).
- Upcoming Developments and Next Steps: The DGFiP is actively working on legal, technical, and governance aspects of the mandate, including becoming France’s Peppol Authority, revising legislation, and completing pilots for the national public directory and e-reporting. The first outputs from the AFNOR groups are anticipated by summer 2025, while all PDPs must complete a final audit by Q4 2025.
Germany – Info package for ZUGFeRD 2.3.3 is now available for you to download free of charge
- New Version Release: ZUGFeRD 2.3.3 has been released to ensure alignment with the French Factur-X 1.07.3, enhancing international compatibility for E-invoicing.
- Profile Validation Changes: The EXTENDED profile in version 2.3.3 allows for rounding inaccuracies, a significant update that previous versions do not support; users are encouraged to upgrade.
- Download and Resources: The release package includes comprehensive documentation, sample invoices, and technical specifications available for free download, aimed at facilitating the implementation of the ZUGFeRD/Factur-X standards.
Hungary’s 2025 E-Invoicing Law: Enhancements and Compliance Requirements
- The Hungarian Tax Authority has published draft legislation to amend e-invoicing requirements, set to take effect on July 1, 2025, pending approval. The draft is currently open for taxpayer consultation and software development input, with the Tax Authority likely to proceed with the proposed changes.
- Key changes include reclassifying 21 “warning” messages in the Online Invoice System to “error” messages, enhancing data consistency and paving the way for the future implementation of the e-VAT system. Warnings indicate reporting acceptance with errors, while errors result in rejection of the invoice reporting.
- Additional amendments propose increasing penalties for non-compliance with the Online Invoice Reporting Obligation from HUF 500,000 to HUF 1 million, and introducing a data matching procedure that allows the Tax Authority to initiate a correction process if discrepancies are found between online reporting and VAT returns, requiring taxpayer corrections within 15 days.
Latvia Considers Postponing E-Invoicing Mandate
- The bill “Amendments to the Accounting Act” was introduced to extend the implementation timeline for structured e-invoices by one year, allowing entrepreneurs and software developers more time to adapt to the necessary technological changes.
- The delay is necessary due to the Cabinet of Ministers’ failure to draft required regulations by the initial deadline and significant technological improvements needed for the “Latvija.lv” platform, which currently struggles to handle invoicing processes.
- The proposed extension aims to ensure proper understanding and implementation of e-invoicing in accounting and VAT regulations, ultimately facilitating a smoother transition for businesses and public administration.
Malaysia – SDK 1.0 Release
- Lembaga Hasil Dalam Negeri Malaysia has provisioned SDK 1.0 Release to help taxpayers in preparing for the upcoming MyInvois System. SDK Updates section below highlights key updates as part of this release.
- Base URLs: In order for taxpayers to access the URLs for the various environments, please ensure that root certificate is trusted by the machine used to avoid any security-related issues accessing these URLs.
Nigeria Launches New E-Invoicing Platform to Enhance Tax Compliance and Business Efficiency
- The Merchant Buyer Solution (FIRSMBS eInvoice) is a government initiative aimed at streamlining e-invoicing for VAT-registered businesses in line with the Tax Administration and Enforcement Act 2007, replacing traditional invoicing methods with a standardized digital format that includes essential transaction details for various types of transactions (B2B, B2C, B2G).
- The eInvoicing system offers numerous benefits, including improved efficiency, reduced errors, enhanced compliance, and real-time invoice tracking, while allowing for seamless data integration with existing systems through either a free FIRSMBS portal or an API for larger businesses.
- To get started with eInvoicing, businesses must register for a Tax Identification Number (TIN), verify their email, and ensure compliance with submission rules, including using the correct formats and maintaining records, while also adhering to data protection and legal requirements.
Oman Prepares for E-Invoicing Rollout
- Oman is implementing mandatory e-invoicing as part of its digital tax reform, with the Oman Tax Authority (OTA) set to start a pilot phase for large companies on January 1, 2026, followed by mandatory compliance in July 2026 and full implementation, including SMEs and G2B transactions, by 2027.
- In 2025, companies are expected to evaluate their system readiness and begin integration efforts according to OTA requirements, which will follow the PEPPOL 5-corner model.
- To ensure compliance and a smooth transition, companies are encouraged to automate invoicing processes, train their teams, and stay informed about OTA guidelines to avoid penalties.
Poland Releases New Draft of KSeF FA(3) Schema with Key Updates and Features
- The Polish Ministry of Finance has released a draft version of the FA(3) logical structure for the National e-Invoicing System (KSeF) on May 8, 2025, introducing technical updates, new features, and improvements to VAT rates and payment processes compared to the previous FA(2) version.
- Key changes include updates to code formats and data types, the addition of functionalities such as attachments and identification markers, and enhanced VAT codes for better categorization of transactions.
- The official FA(3) schema is expected to be released in June 2025, with a mandatory implementation date of February 1, 2026, for the largest taxpayers, while the KSeF 1.0 environment will remain operational for invoices issued under the voluntary model.
South Africa – E-Invoicing Planned for 2028
- Plans for Mandatory E-Invoicing: The South African Revenue Service (SARS) is planning to implement mandatory e-invoicing by 2028, aiming to enhance digital tax reporting and reduce tax fraud, which currently costs the nation between ZAR 22 billion and ZAR 50 billion annually. A public consultation on the technical and legal requirements for this initiative is anticipated in late 2025.
- Preparation for E-Invoicing: Businesses are encouraged to audit their billing systems and train staff on e-invoicing processes to ensure compliance with future requirements. Transitioning to e-invoicing-compliant software can facilitate faster invoice reconciliation, minimize errors, and maintain operational efficiency in light of upcoming digital tax mandates.