E-Invoicing & E-Reporting developments in the news in week 23/2025

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

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.

HIGHLIGHTS OF WEEK 22/2025

The Estonian government is set to enhance e-invoicing practices, making structured e-invoices optional for businesses starting July 1, 2025, while currently mandating their use only for business-to-government transactions. Registered businesses will have the right to request e-invoices from suppliers.
The upcoming Accounting Amendment Act will require suppliers to issue structured e-invoices in the EU EN16931 format if their customers are registered as e-invoice recipients, fostering a transition towards standardized e-invoicing across the EU and allowing the use of various reliable access point suppliers like PEPPOL.
Although there are currently no specific penalties for non-compliance during this initial phase, businesses must prepare to issue e-invoices in compliance with Estonian regulations and anticipate future changes, including mandatory e-invoicing for domestic B2B transactions by June 1, 2027.

Objective and Purpose: The upcoming French standard “XP Z12-013” aims to establish a standardized framework for Application Programming Interfaces (APIs) that facilitate interoperability between enterprise information systems and Partner Dematerialisation Platforms, enhancing electronic data transfer and digitization processes.
Status and Scope: Designated as an experimental standard with a scheduled publication date of May 2025, XP Z12-013 is currently “in force” and will outline technical specifications for data exchange related to dematerialised processes, although specific content details are not yet available.
Availability and Resources: The standard, categorized under IT applications (ICS code 35.240.01), consists of 17 pages and may include additional supporting files. It will be available for free consultation through Afnor EDITIONS prior to purchase, providing organizations with essential guidelines for improving their digital workflows.

Platform Merger: By 2025, the Central Federal Invoice Receipt Platform (ZRE) and the Online Access Act-compliant Invoice Receipt Platform (OZG-RE) will merge into a single platform, OZG-RE, to enhance invoicing processes for suppliers to the Federal Government.
Transition Plan: The transition for federal authorities using ZRE to OZG-RE will occur in two phases, with the first phase set to be completed by June 20, 2025. A detailed schedule will be provided on the BMI website, and suppliers will be informed by their federal buyers.
Supplier Actions: Existing ZRE Peppol routing IDs will automatically transfer to OZG-RE, requiring no action from those submitting e-invoices via the Peppol network. However, suppliers using the ZRE web portal must register on the OZG-RE portal, as the ZRE portal will be discontinued by December 31, 2025.

The Ghana Revenue Authority (GRA) has extended its Electronic Value Added Tax (E-VAT) system, replacing the 30-day manual invoice process with a digital system requiring VAT invoices to be issued within 48 hours. This initiative began as a pilot in October 2022 and marks a full transition to a real-time, automated platform.
The E-VAT system integrates directly with businesses’ accounting software to ensure accurate reporting of VAT transactions, enabling the Commissioner-General to track and verify all VAT invoices, enhancing transparency and compliance. The system currently onboards 4,000 taxpayers, with plans to scale up to 40,000 by the end of 2025 and applies to businesses of all sizes.
Tampering with the E-VAT system or bypassing it may result in fines or imprisonment, as provided by the VAT Act, and businesses must inform the Commissioner-General before making system changes that could affect the platform’s integrity. The E-VAT system is part of GRA’s broader digitisation strategy to improve tax collection, minimise revenue leakages, and boost Ghana’s domestic revenue mobilisation efforts

The Latvian Government has postponed the implementation of mandatory business-to-business electronic invoicing from January 1, 2026, to January 1, 2028, while encouraging voluntary adoption starting March 30, 2026.
As of January 1, 2025, electronic invoicing has been mandatory for business-to-government (B2G) transactions, requiring invoices to be submitted through a national delivery solution, PEPPOL service providers, or directly between taxpayers.
Invoices must also be transmitted to the tax agency, ensuring compliance with the electronic invoicing regime in Latvia.

On May 30, Poland’s Ministry of Finance introduced a draft of the KSeF 2.0 framework, part of the phased rollout for mandatory e-invoicing starting February 1, 2026.
Foreign companies using self-invoicing may be exempt from mandatory KSeF use but can opt to issue KSeF-format invoices if they have an EU VAT number, while the proposal to increase the VAT exemption threshold to PLN 240,000 has been removed.
Key clarifications include the requirement for corrective e-invoices to be in structured or offline format, tightened rules on negative corrections regarding evidence of receipt, and simplified regulations for issuing offline invoices without needing to justify specific business needs.

Ordinance 242/2025/1, effective July 1, 2025, outlines the criteria for taxpayers eligible for the Automatic VAT Return in Portugal, which includes being a tax resident and not registered under the VAT Cash Accounting Scheme.
Eligible taxpayers must also classify all invoices and rectifying documents where they are identified as purchasers; however, those involved in specific activities like imports and exports are excluded from this automatic processing.
Invoices manually registered by purchasers in the e-fatura system will not be included in the Automatic VAT Return, ensuring that only properly classified and processed invoices are automatically handled.

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