E-Invoicing & E-Reporting developments in the news in week 26/2025

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 26/2025

Burkina Faso Advances Electronic Invoicing: Developments and Future Outlook
- Digital Transformation Progress: Burkina Faso is advancing its tax system’s digital transformation through the Direction Générale des Impôts (DGI), laying the groundwork for electronic invoicing. While full implementation is not yet mandatory, pilot plans are emerging to utilize digital platforms for issuing, transmitting, and archiving electronic invoices, aiming to enhance tax collection and compliance.
- Current Legal Framework: There is currently no legal obligation for electronic invoicing in Burkina Faso; businesses must issue paper invoices under the General Tax Code. If a company chooses to use electronic invoicing voluntarily, it must comply with the same formal requirements as paper invoices, including mandatory data elements. Although continuous reporting systems are not yet in place, online submission of tax declarations is available through the eSINTAX portal.
- Lack of Official Pilot Projects: As of now, Burkina Faso has not announced any official pilot projects for mandatory electronic invoicing, nor has it established a timeline for implementation. Unlike other African nations that are progressively introducing such systems, there is currently no requirement for companies to adopt specific electronic formats or engage in real-time invoicing connections with tax authorities.
Danish Business Authority launches review of the future for OIOUBL
- Review Announcement: On June 26, 2025, the Danish Business Authority announced a review of the national OIOUBL e-invoicing format and the Nemhandel infrastructure, considering a minor update instead of the previously planned OIOUBL 3.0 release, which was postponed for further evaluation.
- Key Topics of Examination: The review will assess whether to update OIOUBL with a minor release or a major version, as well as whether Denmark should continue with its national e-invoicing format and infrastructure or shift fully to the international Peppol standard, taking into account legal obligations, stakeholder needs, and cost implications.
- Next Steps and Timeline: A public consultation for stakeholder engagement is scheduled for September/October 2025, with the analysis expected to conclude by October/November 2025, after which a decision will be made. The Danish Business Authority emphasizes the importance of industry feedback in shaping future developments in e-invoicing.
Revision of the European E-Invoicing Standard EN16931
- Revision of EN 16931 Standard: CEN TC 434 is revising the EN 16931-1 e-invoicing standard to enhance digital invoicing practices across EU Member States, addressing the original standard’s limitations in B2B applications and Continuous Transaction Controls (CTC).
- Driving Forces and Key Changes: The revision is driven by the EU’s VAT in the Digital Age (ViDA) initiative and the need for a comprehensive data model to support new B2B mandates. Key areas of focus include enhancements to the core semantic data model and ensuring compatibility with national regulations.
- Timeline and Implications: The revision process is ongoing, with a new version expected to be released in September 2025. The changes aim to harmonize e-invoicing standards across Europe, improving compliance and interoperability while also addressing challenges related to cost-effective adoption for Small and Medium Enterprises (SMEs).
Madagascar Advances Toward Mandatory Electronic Invoicing with 2025 Implementation Target
- Progress Towards Electronic Invoicing: Madagascar is advancing towards the adoption of electronic invoicing through its 2024 Amended Finance Law, which mandates the creation of a centralized e-invoicing system. This new platform aims to provide real-time transaction information and reduce VAT fraud, with implementation expected throughout 2025.
- Objectives of the E-Invoicing System: The upcoming electronic invoicing system in Madagascar aims to enhance tax revenue verification, eliminate tax fraud, reduce compliance costs, and ensure total operational coverage across all business transactions (B2B, B2C, and B2G). This system will integrate all sectors and company sizes, supporting the Direction Générale des Impôts (DGI) in modernizing the national tax infrastructure.
Mauritius Expands E-Invoicing Mandate to Include Businesses with Turnover Over MUR 80 Million
- Expansion of E-Invoicing Requirements: The Mauritius Revenue Authority (MRA) is expanding its mandatory e-invoicing system to include suppliers with an annual turnover exceeding MUR 80 million (approximately €1.5 million), as announced in the 2025-2026 Budget. This change will take effect during the 2025-2026 financial year.
- Background of the Mandate: The e-invoicing initiative in Mauritius began with amendments to the VAT Act, which requires businesses to connect electronically to the MRA’s system for registering all invoices. Specific regulations for e-invoicing were published in September 2023, mandating that businesses with a turnover exceeding MUR 100 million (approximately €1.9 million) issue e-invoices starting May 15, 2024.
- Preparation for Compliance: While a specific implementation deadline for the new threshold has not been set, businesses affected by the change are encouraged to begin preparing their systems to meet the MRA’s e-invoicing requirements.
Netherlands – Letter to Parliament Regarding the Implementation of ViDA
- Overview of the VIDA Package: On March 11, 2025, the European Council approved the VIDA package to modernize VAT rules, comprising three key components: electronic invoicing and digital reporting (effective July 1, 2030), the platform economy (with legislation due by June 30, 2028), and the expansion of one-stop-shop regulations.
- Implementation Process and Policy Choices: The implementation will occur in four phases: policy research, legislation, technical development, and rollout. Important policy decisions include whether to mandate e-invoicing for national B2B transactions and selecting the appropriate technical infrastructure for compliance.
- Focus on Regulatory Balance and Tax Authority Development: The initiative aims to balance new obligations with the administrative burden on businesses, especially small enterprises. It also seeks to enhance the future vision of the Tax Authorities through improved VAT systems, report exchange within the EU, and effective enforcement and oversight. The State Secretary will provide ongoing updates to the House of Representatives throughout the process.
Pakistan – Further Extension of E-Invoicing Integration Deadline
- Pakistan’s FBR has extended the e-invoicing deadlines by one month: corporate entities now have until 1 July 2025, and non-corporate entities until 1 August 2025.
- Compliance obligations remain unchanged—businesses must integrate with FBR’s system, use a licensed integrator or PRAL, and follow Rule 150Q of the Sales Tax Rules, 2006.
- Taxpayers should act quickly to assess readiness and complete integration before the revised deadlines to avoid non-compliance.
Tunisia Leads Africa in Digital Tax Administration with Pioneering E-Invoicing System “El Fatoura”
- Pioneering Digital Tax Administration: Tunisia is a leader in Africa’s digital tax transformation, having launched its national electronic invoicing system, “el fatoura,” in 2016. This system aims to enhance tax transparency, reduce VAT fraud, and support digital transformation, with a goal of near-universal adoption among VAT-registered businesses by 2025.
- Legal Framework and Implementation Phases: The legal basis for the e-invoicing system includes the 2016 Finance Law, detailed regulations from Decree No. 2016-1066, and new penalties introduced in the 2025 Finance Law. The phased rollout has included mandatory e-invoicing for large taxpayers and government transactions since 2016, with plans to include SMEs by mid-2025.
- Operational Benefits and Future Outlook: Tunisia’s e-invoicing system offers significant advantages, such as cost savings, faster payment cycles, and improved audit trails. Looking ahead, the government plans to expand mandates to smaller businesses and introduce real-time reporting, reinforcing Tunisia’s role as a model for digital governance in Africa.