E-Invoicing & E-Reporting developments in the news in week 24/2025

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 24/2025

Croatia’s Fiscalization 2.0: Mandatory E-Invoicing Reform Begins January 2026 for All Businesses
- Mandatory E-Invoicing Reform: Croatia’s Fiscalization 2.0, effective January 1, 2026, mandates all businesses to transition from paper to electronic invoicing for B2B, B2G, and B2C transactions, aiming to enhance tax compliance and reduce administrative burdens.
- Implementation Timeline: The reform, based on the Fiscalization Act adopted in 2025, includes a testing phase starting September 1, 2025, with full compliance required by January 1, 2026, expanding to all businesses by January 1, 2027.
- Benefits and Support: The new system promises simplified tax returns, increased transparency, reduced paperwork, and improved compliance. Melasoft, a certified Peppol Access Point, offers tailored solutions to assist businesses in adapting to these changes seamlessly.
Dominican Republic Mandates E-Invoicing for All Taxpayers by May 2026 Deadline
- E-Invoicing Mandate: The Dominican Republic mandates that all taxpayers, including micro and small businesses, adopt electronic invoicing by May 15, 2026, as outlined in Notice 14-25 issued by the General Directorate of Internal Taxes (DGII).
- Scope of Compliance: The requirement applies to all individuals and legal entities involved in transferring goods, providing services, or leasing goods, in accordance with Law No. 32-23 on Electronic Invoicing.
- Penalties for Non-Compliance: Taxpayers who fail to transition to electronic invoicing by the deadline will face tax violations and penalties, with large taxpayers having already implemented e-invoicing in 2024 and medium taxpayers required to comply by November 15, 2025.
France – AFNOR issued XP Z12-013 Standard: API for B2B and B2C E-Invoicing
- Objective of the Standard: The upcoming French standard “XP Z12-013” aims to establish a standardized framework for Application Programming Interfaces (APIs) to enhance interoperability and data exchange between enterprise information systems and Partner Dematerialisation Platforms, promoting digitization and electronic data transfer.
- Status and Publication Details: Designated as an experimental standard (XP), XP Z12-013 is currently in force but scheduled for formal publication in May 2025. It consists of 17 pages and falls under the category of IT applications, indicating its relevance to information technology practices.
- Additional Resources and Accessibility: The standard will include associated documents for technical specifications and guidelines, and it will be available for free consultation prior to purchase through Afnor EDITIONS, providing organizations with valuable resources for optimizing their digital workflows.
Malaysia Updates e-Invoicing Timeline – New Implementation Dates & Practical Guidance
- Revised Turnover Tiers and Deadlines: The IRBM’s new guidelines introduce five turnover tiers with staggered compliance deadlines, extending the timeline for smaller businesses to comply with e-invoicing requirements until 2026, compared to the original plan which mandated compliance by 2025.
- Grace Period and Compliance: A six-month grace period remains in effect, allowing taxpayers to issue e-invoices by the mandate date and resolve any non-compliance issues without penalties during this timeframe.
- Purpose of E-Invoicing Implementation: The move to e-invoicing aims to close the VAT gap and digitize tax reporting as part of Malaysia’s broader digital tax strategy, ensuring real-time visibility for the IRBM while allowing businesses flexibility in how they integrate the system.
Uzbekistan – Timely Completion of Electronic Invoices Required for Goods and Services with Compliance and Penalties
- Timely E-Invoicing Requirement: Electronic invoices (EHF) must be issued on the calendar date when goods are delivered or services are provided, with specific requirements for various utilities and services, as outlined in the legal framework established by Notice VMQ-489.
- Monthly Submission Deadline: EHF for the total volume of goods and services provided within a month must be submitted by the 10th of the following month, and if there are changes in the value or quantity of goods, additional or corrected invoices must be issued and reported accordingly.
- Compliance and Penalties: Taxpayers are advised to maintain accurate tax records as per legal requirements; failure to comply may result in penalties. Meeting the EHF submission deadlines grants businesses a 10-point score in the stability rating system.