Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in May 2025

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Africa

Mozambique Implements New Monthly VAT Invoice Reporting Procedures Effective May 2025

New Monthly VAT Reporting Procedure: Starting May 2025, all taxable persons in Mozambique must file a monthly invoice data file extracted from certified invoicing software through the government’s electronic declaration portal, “e-declaração.”
Data Requirements and Filing Frequency: The required data file must include detailed information from invoices issued in the previous month. High-volume taxpayers can submit data daily or weekly, while low-volume taxpayers can file monthly.
Coordination with Software Providers: The Mozambican Tax Authority is inviting software development companies to obtain requirements for the Standardized Audit File for Tax (SAF-T) and certification processes. Taxable persons are urged to work closely with their software providers to ensure compliance and avoid penalties as digitalization efforts increase.

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.

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.

Europe

Bulgaria – NRA holds public consultations on draft order for SAF-T submission

Introduction of SAF-T: The National Revenue Agency (NRA) has launched public consultations on a draft order to establish the structure, form, content, and submission method for the Standard Audit File for Tax Purposes (SAF-T), which will become mandatory for businesses over the next five years as part of a phased implementation.
Purpose and Requirements: SAF-T, developed by the OECD, requires obligated persons to submit standardized accounting data on a monthly, annual, or requested basis. The draft order outlines the obligations under the revised Tax and Social Security Procedure Code (TSSPC), effective March 31, 2025, detailing who must comply and the submission process.
Public Participation: The NRA aims to ensure transparency and public involvement in the process of finalizing the SAF-T order. Feedback on the draft and associated nomenclatures is being accepted until June 9, 2025, via email, to facilitate informed public input and consensus.

Denmark – OIOUBL 3.0 delay officially confirmed in Denmark

Delay of OIOUBL 3.0: The Danish Business Authority has postponed the release of OIOUBL 3.0 by six months to October 2025, with a mandatory implementation date on May 15, 2026, due to unresolved inquiries requiring further analysis.
Stricter Validations for OIOUBL 2.1: In the interim, OIOUBL 2.1 will remain active and updated, with mandatory stricter validations starting May 2025, focusing on accurate VAT reporting and requiring compliance with specific tax calculations.
Enhanced Features in OIOUBL 3.0: The forthcoming OIOUBL 3.0 will feature improved specifications for invoices, credit notes, and response messages, aligning with EN 16931, while OIOUBL 2.1 will be deprecated on November 15, 2026.

France Moves Forward with E-Invoicing: Updated Specs and Factur-X v1.07 Released

Updated Technical Specifications Released: On May 13, 2025, AFNOR published updated technical specifications for France’s e-invoicing and e-reporting mandate, detailing the required syntax, semantic structure, and data formats businesses must implement to ensure compliance with the upcoming phased rollout.
Launch of Factur-X v1.07: On May 7, 2025, FNFE-MPE released Factur-X version 1.07, the latest hybrid e-invoicing format that includes updates to align with EU standards, editorial corrections, and new document codes, facilitating integration into France’s national e-invoicing framework.
Implementation Timeline: The initial phase of e-invoicing implementation for large enterprises will begin on September 1, 2026, followed by full-scale implementation for all entities by September 1, 2027, aiming to enhance tax collection, fraud prevention, and transaction processing efficiency.

France – Update External B2B E-Invoicing specifications

On May 13, 2025, France published an updated version of the technical specifications for its e-invoicing and e-reporting mandate. The document, developed by AFNOR, defines the required syntax and semantic structure for compliant invoices
Overview of External Specifications: The external specifications detail the formats for data interchange with the public invoicing portal, focusing on the collection and processing of billing, transaction, and payment data to facilitate the implementation of electronic invoicing between VAT payers.
Implementation Timeline: The “3.0” version, dated December 18, 2024, establishes expectations for reform initiation on September 1, 2026, with a subsequent version planned for broader implementation by September 1, 2027.
Standardization and Future Updates: The common formats and profiles for invoices and lifecycle statuses are outlined in documents from the Standardization Commission (AFNOR), with revisions and new publications anticipated soon, while previous versions remain accessible for reference.

Moldova To Introduce E-Invoicing Law

Moldova is introducing legislation to promote the use of electronic fiscal devices, including virtual cash registers and electronic receipts.
The proposed measures aim to reduce compliance burdens for taxpayers and enhance compliance rates by making tax processes simpler for small and medium-sized enterprises.
Virtual cash register applications can be installed on phones, tablets, or computers, allowing automatic issuance of tax receipts via email or SMS, with optional printing available upon request.

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.

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.

Europe/Asia

Turkey: e-Invoice and UBL-TR Guide Update from GİB

The Turkish Revenue Administration (GİB) announced updates to the e-Invoice Package and UBL-TR (Code Lists) Guide on April 28, 2025.
These updates will take effect on May 2, 2025.
Updated documents can be accessed on the GİB website, specifically the e-Invoice Package and UBL-TR (Code Lists) Guide.

Latin America

Brazil – Implementation of Alphanumeric CNPJ in Brazilian Electronic Fiscal Documents

Introduction of Alphanumeric CNPJ: The Brazilian Federal Revenue has introduced a new alphanumeric format for CNPJ to expand the capacity for company registrations, affecting electronic fiscal document systems.
Technical Adjustments for Validation: Changes in electronic fiscal document schemas and validation rules are required to accommodate the new CNPJ format, including adjustments to regular expressions and digit verification calculations.
Barcode and Access Key Modifications: Adaptations in barcode standards and access key structures are necessary to support alphanumeric characters, ensuring compatibility with existing systems and maintaining efficient data representation.

Brazil’s Technical Note 2025.002: Preparing for the 2026 VAT Implementation

Significant Updates to Electronic Invoicing: Brazil’s Federal Revenue Service introduced Technical Note 2025.002, which outlines critical updates to the Nota Fiscal Eletrônica (NF-e) and Nota Fiscal de Consumidor Eletrônica (NFC-e) systems, aligning them with the upcoming dual VAT system set to launch in 2026.
Key Modifications: The updates include adjustments to invoice numbering standards, revisions to authorization protocols for invoice validation, updates on cancellation procedures, and modifications to the Documento Auxiliar da Nota Fiscal Eletrônica (DANFE), along with anticipations for additional guidance through four annexes related to tax classifications.
Phased Implementation Timeline: The Brazilian government has established a phased schedule for implementation, beginning with a testing phase from July to September 2025, followed by a production rollout from October to December 2025, leading to full compliance required by January 1, 2026, necessitating businesses to upgrade systems and train staff accordingly.

Dominican Republic Extends E-Invoicing Deadline for Large and Medium Taxpayers to November 2025

Deadline Extension Announced: The Dominican Republic’s DGII has extended the deadline for large and medium-sized taxpayers to implement electronic invoicing from May 15, 2025, to November 15, 2025.
Eligibility Criteria: This six-month extension applies only to large local and medium-sized taxpayers who were already in the process of implementing the electronic invoicing system by the original deadline.
Non-qualifying Taxpayers: Companies that have not initiated their electronic invoicing adoption by the original deadline are not eligible for this automatic extension

E-invoicing in Cambodia: Centralized Clearance Model

The Cambodian government has launched its new e-invoicing system, an initiative that marks a significant step toward modernizing and digitizing the country’s accounting and commercial processes. This transformation aims to reduce the use of paper, improve tax administration efficiency, and strengthen fiscal transparency.
Launch of the E-Invoicing System: On May 12, 2025, Cambodia introduced its new e-invoicing system, CamInvoice, aimed at modernizing accounting processes, reducing paper usage, and enhancing tax administration efficiency. The centralized clearance model requires all electronic invoices to be validated by the tax authority, ensuring authenticity and enabling real-time oversight.
Implementation Timeline: The system began with a pilot project in 2024 and mandates e-invoicing for national government entities in 2025. By 2026, it will extend to subnational entities and a defined group of business taxpayers, with full implementation planned for all government entities and an expanded group of businesses by 2027.
Types of Electronic Documents and Benefits: The e-invoicing system encompasses tax invoices, commercial invoices, and credit/debit notes, all exchanged in UBL XML format. Key benefits include significant cost reductions in processing, improved tax compliance through real-time validation, and seamless integration with existing ERP systems, enabling businesses to manage invoices digitally from anywhere.

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.

Middle East

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.

Oceania

New Zealand Proposes Mandatory E-Invoicing for High-Volume B2G Transactions by 2026

The New Zealand Government has proposed an update to Rule 44 of its Procurement Rules to expand e-invoicing requirements for B2G transactions.
Public agencies that send or receive over 2,000 domestic trade invoices annually would be required to process e-invoices and mandate large suppliers to submit them.
If approved, the new requirements would take effect on 1 January 2026, aligning with the principles of good practice outlined in the Government Procurement Rules.

The Overviews

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Africa Region