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

3 weeks ago
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Africa

 Ghana Revenue Authority Extends E-VAT System for Real-Time VAT Invoice Issuance and Compliance

    • 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

Ivory Coast’s Digital Tax Transformation: Mandatory E-Invoicing System Set for 2025 Implementation

    • Digital Transformation Initiative: Ivory Coast is implementing a mandatory and standardized e-invoicing system, which will replace traditional paper-based invoicing, starting in 2025. This initiative, led by the Direction Générale des Impôts (DGI), aims to enhance tax collection, streamline business processes, and increase transaction transparency.
    • Phased Implementation and Requirements: The transition involves a phased rollout, beginning with large companies on June 1, 2025, and extending to small businesses and freelancers by September 1, 2025. Companies must issue electronic invoices through authorized methods, ensuring they include mandatory elements like a certification QR code and a fiscal seal.
    • Exemptions and Compliance: While the e-invoicing mandate will apply broadly, certain sectors—including public utilities, oil companies, and foreign firms without a local presence—are exempt. Companies must retain electronic invoices for 6 to 10 years for audit purposes, adhering to the DGI’s technical and operational guidelines.

 Tanzania’s 2025/26 Budget Proposes E-Invoicing Integration with Revenue Authority via EFDMS

    • Expansion of E-Invoice Reporting: The 2025/26 Budget proposal aims to extend e-invoice reporting requirements to all remaining taxpayers in Tanzania, enhancing compliance and efficiency in tax reporting.
    • Integration with EFDMS: Taxpayers will be required to integrate their invoicing systems with the Tanzania Revenue Authority’s electronic financial data management system (EFDMS), facilitating real-time data exchange and improved tax oversight.
    • Multiple Generation Methods: E-invoices can be generated through various systems, including EFD machines, POS systems, accounting software, and other payment processing systems that connect to the upgraded EFDMS, providing flexibility for businesses in their invoicing processes.

Zimbabwe Advances Digital Transformation Through New VAT Reforms

    • Modernization of VAT through E-Invoicing: Zimbabwe is reforming its VAT regime by adopting electronic invoicing, which aims to enhance tax compliance, improve revenue collection, and align with international standards. This initiative is part of a broader strategy to combat VAT fraud and underreporting while expanding the tax base.
    • Real-Time Electronic Invoicing System: Businesses will be required to issue real-time electronic invoices transmitted directly to the Zimbabwe Revenue Authority (ZIMRA), creating instant visibility for every transaction. This system will be phased in, starting with large taxpayers and eventually including smaller enterprises, emphasizing interoperability with existing accounting systems.
    • Benefits and Compliance Timeline: The reform promises greater revenue assurance and efficiency for the government, while businesses can expect reduced administrative burdens and improved audit preparedness. ZIMRA has begun stakeholder consultations, with a voluntary pilot for select taxpayers anticipated in Q3 2025, leading to mandatory compliance phases from early 2026, accompanied by potential penalties for non-compliance.

 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.

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.

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.

Asia

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.

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.

Europe

 Estonia Mandates E-Invoicing for Registered Businesses Starting July 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.

France – AFNOR issued XP Z12-013 Standard: API for B2B and B2C E-Invoicing

    • 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.

 Germany – Merge of the German federal Invoice platforms ZRE and OZG-RE in 2025

    • 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.

 Latvia Postpones B2B E-Invoicing Mandate to 2028, Encourages Voluntary Adoption from 2026

    • 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.

Poland Unveils Draft KSeF 2.0 Framework for Upcoming Mandatory E-Invoicing Regulations

    • 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.

Portugal – Launch Automatic VAT Returns in July 2025

    • 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.

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.

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.

France – B2B Electronic Invoicing: Transforming Business Operations with XP Z12-014

    • Emergence of the XP Z12-014 Standard: The XP Z12-014 standard, particularly Appendix A, is reshaping the French B2B invoicing landscape by establishing a framework that shifts focus from the Public Billing Portal (PPF) to Partner Dematerialization Platforms (PDPs), emphasizing direct interoperability in inter-company transactions.
    • Clarification of Roles and Use Cases: This standard outlines 36 detailed use cases relevant to B2B operations, defining clear responsibilities for sellers, buyers, and PDPs, which enhances rigor, traceability, and interoperability in invoicing practices across various business sectors.
    • Strategic Transformation Opportunity: Beyond technical compliance, the reform encourages businesses to rethink supplier-customer relationships, secure VAT processes, and prepare for future interoperability needs, positioning the XP Z12-014 as a vital tool for enhancing competitiveness and operational efficiency.

Greece Postpones B2G E-Invoicing Mandate to 1 September 2025

    • Postponement of B2G E-Invoicing Requirement: The Greek Ministry of Finance and AADE have announced a second postponement of the mandatory B2G e-invoicing obligation for certain public sector transactions from June 2025 to September 1, 2025, allowing more time for technical preparations of the AADE and GSIS platforms.
    • Impact on Public Sector Suppliers: This delay specifically affects suppliers invoicing the government for expenditures not governed by public procurement legislation, aiming to ensure a smoother transition to mandatory electronic invoicing.
    • Revised Implementation Timeline: The timeline for mandatory e-invoicing is as follows: it became mandatory for selected public entities on September 12, 2023; will extend to all central government entities by January 1, 2024; to all other public sector contracting authorities by June 1, 2024; and now includes the postponed requirement for invoicing non-procurement public expenses to take effect on September 1, 2025.

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.

EU – 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).

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.

Latin America

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.

Middle East

UAE Releases Key Technical Specifications for E-Invoicing: PASR and Supporting Documents Unveiled

    • Milestone in E-Invoicing Development: The UAE has made significant progress in its national e-invoicing mandate by releasing key technical specifications, including the Peppol Authority Specific Requirements (PASR), which provide essential guidelines for compliance and integration for service providers and businesses.
    • Framework and Key Documents: The PASR serves as an umbrella framework that includes important documents such as the UAE-specific Peppol International Invoice (PINT AE), which defines the rules for electronic invoices, and architectural guidelines (Enterprise Interoperability Architecture and Solution Architecture) to assist in the technical implementation and interoperability of e-invoicing solutions.
    • Future Updates and Compliance Preparations: Additional specifications, including the UAE Tax Data Document, are expected to be released soon. Businesses and service providers are urged to prepare for these evolving requirements to ensure timely compliance with the UAE’s e-invoicing framework.

The Overviews

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