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E–invoicing Developments Tracker

Update June 18: Lithuania added in this update along with amendments to Croatia and Greece.

  • Lithuania: E-invoicing is mandatory for Business-to-Government (B2G) transactions since 2017. There are no plans to introduce mandatory Business-to-Business (B2B) e-invoicing before July 2030.
  • Greece: Mandatory e-invoicing for B2G transactions began in 2023, with an expanded scope expected in 2025. The European Union has approved mandatory B2B e-invoicing, set to start on July 1, 2025, but the Greek government has yet to finalize the implementation timeline.
  • Croatia: As of January 1, 2026, mandatory e-invoicing will apply to all domestic B2B transactions for VAT-registered businesses. Non-VAT registered businesses must accept e-invoices from this date and will be required to issue them starting January 1, 2027. B2G, B2B, and B2C transactions will also be affected by fiscalization obligations from January 1, 2026.

Update June 11: Cambodia, Malaysia, and Romania added in this update along with an amendment to Latvia.


  • Growing Importance of E-Invoicing: E-invoicing is becoming essential for businesses globally due to the rapid implementation of mandatory regulations by tax administrations, leading to evolving requirements and timelines.
  • EY Global E-Invoicing Tracker: The EY tracker offers up-to-date insights into e-invoicing developments worldwide, including legislative status and upcoming changes for key transaction types, helping organizations navigate the complexities of global tax compliance.
  • Regular Updates and Resources: The tracker is updated weekly and will gradually include new jurisdictions, providing a comprehensive resource for businesses to stay informed and adapt to the dynamic landscape of e-invoicing.

Tracker status – June 18, 2025

Source EY


  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

 

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