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

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Listen HERE to Podcasts on E-Invoicing & E-Reporting mandates on Spotify

 

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Summary by region – Link to the newsletters can be found below

• European Union (Overall): On July 10, 2025, the European Commission released the 2025 edition of its eInvoicing Country Factsheets. These factsheets provide detailed information on e-invoicing policies and practices across the 27 EU member states and four European Economic Area (EEA) member states. Notably, they reflect the evolution of e-invoicing under the EU’s VAT in the Digital Age (ViDA) legislation, now encompassing B2B transactions alongside existing B2G mandate.
• Poland: Significant legislative progress was made in Poland. On July 9, 2025, the Polish Sejm referred a draft amendment to the VAT Act to the Finance Committee, which aims to shorten the VAT refund deadline from 60 days to 40 days and introduce a simplified National e-Invoice System (KSeF). Later, on July 30, 2025, the Polish Parliament officially approved the phased rollout of the KSeF.
• Greece: A draft amendment to Law 4308/2014 was submitted to Parliament, proposing the mandatory use of structured e-invoices for B2B transactions within Greece and exports to non-EU countries. The implementation for this mandate is set to begin from July 1, 2025, through December 31, 2027, and will integrate with the AADE’s myDATA platform for real-time digital VAT reporting
• Sweden: On July 3, 2025, Sweden’s Tax Delegation (NSD) formally requested the Ministry of Finance to initiate a public inquiry into the implementation of e-invoicing and digital reporting. This inquiry will focus on crucial decisions such as reporting domestic B2B transactions and establishing technical standards for e-invoicing. Additionally, an online survey was conducted in June and July 2025 to gather business insights on attitudes toward e-invoicing.
• France: On July 8, 2025, France’s tax administration (DGFiP) was appointed as the national authority for the Peppol standard. This appointment is a preparatory step for the mandatory B2B electronic invoicing implementation scheduled for September 2026, with a production-ready version of the Peppol system expected by January 2026.
• United Kingdom: On July 21, 2025, HMRC unveiled its updated Digital Transformation Roadmap, which outlines a strategy for a “digital by default” tax system by 2030, emphasising faster, more accurate, and automated VAT reporting.
• Slovakia: The Slovak Ministry of Finance launched a consultation on a draft law to introduce mandatory electronic invoicing and online reporting to tax authorities. The draft law mandates that domestic VAT-registered taxpayers begin issuing and receiving electronic invoices for domestic transactions starting January 1, 2027, with foreign taxpayers required to comply for cross-border transactions by July 1, 2030. This aligns with EU Directive 2025/516.
• Norway: The Norwegian Ministry of Finance has proposed mandatory digital bookkeeping and e-invoicing for businesses with accounting obligations, set to begin in 2028. The proposed e-invoicing standard is EHF version 3.0, compliant with European Norm EN16931, which uses the Peppol Network for exchange. Businesses must register in the national e-invoicing directory (ELMA). The Ministry is seeking stakeholder feedback until October 31, 2025
• Belgium: While the mandatory e-invoicing requirement for most B2B transactions starts January 1, 2026, with Peppol as the default method, this ongoing preparation underscores the developments in the region. The Royal Decree outlines compliance with European semantic and syntax standards through the Peppol BIS format. Non-compliance will incur penalties ranging from €1,500 to €5,000.
• Lithuania: Although the transition from the eSaskaita system to SABIS became mandatory for all e-invoices in public procurement by January 1, 2025, developments in June/July 2025 would likely involve ongoing support and operational adjustments

• Costa Rica: While not a direct development in July 2025, it is highly relevant due to its proximity and the definitive mandate set to take effect shortly after. Costa Rica will require the mandatory use of electronic invoices version 4.4 starting September 1, 2025. This mandate comes from the General Directorate of Taxation (DGT) under the Anti-Tax Fraud Law and involves over 140 updates to the electronic invoicing system. Key updates in version 4.4 include the introduction of Electronic Payment Receipts (REP), mandatory purchase invoices for foreign suppliers, new fields for tax exemptions, and digital endorsements to ensure legal validity and enhance tax traceability. Businesses are advised to update their invoicing systems, train staff, review compliance data, and integrate e-invoicing with internal accounting systems to ensure a smooth transition and full compliance.

• Australia: The Commonwealth Government is mandating that all non-corporate Commonwealth entities (NCEs) adopt electronic invoicing as the standard method for invoicing, utilising the Peppol Network. The initiative aims for 30% of all invoices received by NCEs to be via e-invoicing by July 1, 2026, with a goal of fully automated processing and sending of e-invoices by December 2026.

• Botswana: Botswana’s Minister of Finance announced the nationwide rollout of an Electronic VAT Invoicing Solution in the February 2025 Budget Speech. Following a successful pilot phase (2022 to March 2025), mandatory e-invoicing for all VAT-registered businesses will commence in March 2026. Real-time reporting and expanded VAT rules for digital economy transactions will be effective from September 2025. This initiative aims to close the VAT gap, combat fraud, and modernise the tax system.
• Nigeria: The Federal Inland Revenue Service (FIRS) announced that its National E-Invoicing Solution will be mandatory for large taxpayers with annual turnover of N5 billion (~€2.9 million) starting August 1, 2025, following a successful pilot phase. Businesses must register on the e-invoicing platform and integrate their systems with FIRS requirements for real-time invoice generation and transmission by the deadline. The system distinguishes between B2B/B2G transactions and B2C transactions, supporting Nigeria’s goals of enhancing transparency, reducing fraud, and improving tax compliance

 

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Polish Parliament Approves B2B E-Invoicing law starting February 1, 2026

• Approval Date and Implementation: On July 30, 2025, the Polish Parliament approved the phased rollout of the National e-Invoice System (KSeF), making e-invoicing mandatory starting February 1, 2026, for large businesses, with full adoption expected by 2027.
• Implementation Timeline: The rollout will occur in stages: large businesses (over PLN 200 million in sales) must comply by February 1, 2026; all remaining entrepreneurs by April 1, 2026; and small businesses (monthly sales up to PLN 10,000) by January 1, 2027.
• Support Measures for Businesses: The reform includes delayed penalties for invoicing errors and a transition period allowing traditional cash registers until the end of 2026. Additionally, the VAT refund period will be shortened from 60 days to 40 days, enhancing cash flow for businesses during the transition.
• Senate Approves Amendments to e-Invoice System and Tax Penal Code Regulations

Singapore Enhances InvoiceNow with Advanced Ordering to Streamline Procurement Processes by 2025

• Enhanced E-Invoicing System: Singapore’s July 2025 upgrade to InvoiceNow introduces Advanced Ordering and the SG BIS Order Balance specification, facilitating the entire order lifecycle from creation to cancellation, thereby automating procurement for public and private sectors.
• Benefits for Buyers and Sellers: The automation streamlines processes, allowing sellers to manage order approvals and invoicing efficiently while providing buyers, particularly government agencies, with structured ordering and automated invoice approval.
• Implementation Timeline: Testing of the new system will start with government suppliers in September 2025, marking a significant step in Singapore’s initiative to modernize and digitize procurement through e-invoicing.

Slovakia Proposes Mandatory Electronic Invoicing for VAT Transactions Starting 2027, Seeks Public Feedback

• Consultation on Draft Law: The Slovak Ministry of Finance has launched a consultation on a draft law amending the Value Added Tax Act to introduce mandatory electronic invoicing and online reporting to tax authorities, aimed at aligning with the EU Directive 2025/516 regarding VAT rules for the digital age.
• Implementation Timeline: The draft law mandates that domestic VAT-registered taxpayers begin issuing and receiving electronic invoices for domestic transactions starting January 1, 2027, with foreign taxpayers required to comply for cross-border transactions by July 1, 2030. Additionally, reporting of electronic invoice data will be required from the same dates.
• Changes to Reporting Obligations: The proposed legislation will abolish VAT control statement and EC Sales List reporting requirements by July 1, 2030, while also amending VAT registration rules to enhance efficiency in combating tax evasion, including the introduction of group registration for VAT purposes.
• Briefing document & Podcast: E-Invoicing in Slovakia

Cambodia Expands Mandatory E-Invoicing to Six Ministries Under Phases 1 and 2 by 2025

• Expansion of E-Invoicing: The Cambodia Ministry of Economy and Finance (MEF) has mandated the use of electronic invoices for six additional ministries as per Circular No. 012 issued on July 14, 2025.
• Included Ministries: The new ministries affected by this requirement are the Ministry of Agriculture, Forestry & Fisheries, Ministry of Commerce, Ministry of Industry, Science, Technology & Innovation, Ministry of Education, Youth & Sport, Ministry of Post and Telecommunications, and Ministry of Civil Service.
• Phased Implementation Plan: This expansion follows a phased approach, with Phase 1 (2024-2025) focusing on B2G transactions for certain ministries, and Phase 2 (2025-2026) set to include 12 more ministries while promoting voluntary e-invoicing for B2B transactions.

France – Chorus Pro will remain the B2G e-invoicing framework in France

• Continuation of Chorus Pro: The French tax authority has confirmed that the Chorus Pro platform will remain operational beyond 2026, continuing its function as the public sector’s invoice exchange framework since 2017, and supporting the digitalization of invoice reception and payment processes.
• Integration with New E-Invoicing Regulations: As B2B e-invoicing and e-reporting obligations come into effect from 2026-2027, Chorus Pro will work alongside these new requirements, ensuring that public sector entities can efficiently manage their invoicing needs.
• Options for Invoice Submission: Starting September 2026, businesses supplying the public sector will have two options for transmitting invoices: through an approved Partner Data Provider (PDP) or via the established Chorus Pro methods, including portal entry and EDI or API submissions, ensuring continued accessibility for invoicing to public administrations.

Australia mandates e-invoicing for Commonwealth entities

• Mandatory Adoption of e-Invoicing: The Commonwealth Government of Australia is mandating that all non-corporate Commonwealth entities (NCEs) adopt electronic invoicing as the standard method for invoicing, enhancing efficiency and compliance in financial transactions.
• Targets for Implementation: The initiative aims for 30% of all invoices received by NCEs to be via e-invoicing (using the Peppol Network) by July 1, 2026, with a goal of fully automated processing and sending of e-invoices by December 2026.
• Support and Monitoring: The Australian Taxation Office, in collaboration with the Treasury and the Department of Finance, is providing support for this transition. NCEs will submit quarterly updates on their progress, and there may be additional requirements for suppliers involved in government contracts to utilize the Peppol e-invoicing system.

Botswana’s 2026 e-Invoicing Mandate: Key Insights and Business Preparation Guide

• Transition to Electronic VAT Invoicing: Botswana’s Minister of Finance announced the nationwide rollout of an Electronic VAT Invoicing Solution in the February 2025 Budget Speech, aimed at closing the VAT gap, combating fraud, and modernizing the tax system.
• Implementation Timeline: Following a successful pilot phase from 2022 to March 2025, mandatory e-invoicing for all VAT-registered businesses will commence in March 2026, with real-time reporting and expanded VAT rules for digital economy transactions effective from September 2025.
• Business Preparation and Benefits: Companies must prepare for compliance by generating structured e-invoices, obtaining BURS clearance, and ensuring data accuracy. Benefits include faster VAT refunds, reduced errors, and improved transaction data for better financial planning, with a readiness checklist emphasizing cross-functional collaboration and testing before the mandate.

Costa Rica Mandates Electronic Invoicing Format 4.4 Starting September 2025 for Tax Compliance

• Mandatory E-Invoicing Implementation: Starting September 1, 2025, Costa Rica will require the use of electronic invoices version 4.4, as mandated by the General Directorate of Taxation (DGT) under the Anti-Tax Fraud Law, following significant updates to invoicing regulations.
• Key Updates in Version 4.4: The new electronic invoicing version includes over 140 updates, such as the introduction of Electronic Payment Receipts (REP), mandatory purchase invoices for foreign suppliers, new fields for tax exemptions, and digital endorsements for legal validity.
• Preparation Recommendations for Businesses: Companies are advised to update their invoicing systems, train staff, review compliance data, and integrate e-invoicing with internal accounting systems to ensure a smooth transition and full compliance, enhancing efficiency and tax traceability.

EU VAT Committee Updates: Digital Assets, eInvoicing Rules, and 2025 Country Factsheets

• Publication of eInvoicing Country Factsheets: On July 10, 2025, the European Commission released the 2025 edition of its eInvoicing Country Factsheets, detailing e-invoicing policies and practices across the 27 EU member states and four European Economic Area member states.
• Expansion to B2B Transactions: The new factsheets reflect the evolution of e-invoicing under the EU’s VAT in the Digital Age (ViDA) legislation, now encompassing B2B transactions alongside existing B2G (business-to-government) mandates, with a dedicated section for B2B e-invoicing legislation.
• Comprehensive Insights Provided: The factsheets include information on each member state’s policy and legal framework, invoicing mandates (B2G, B2B, and B2C), operating models for e-invoicing, use of core invoicing usage specifications (CIUS), and details on VAT real-time reporting systems and monitoring mechanisms.

Greece – Mandatory Electronic Invoicing Provision and New Incentives Submitted to Parliament

• Legislative Proposal: Greece has submitted a draft amendment to Law 4308/2014 to make structured e-invoicing mandatory for B2B transactions, aiming for real-time digital VAT reporting, with implementation beginning from July 1, 2025, through December 31, 2027.
• Compliance Framework: The e-invoicing system will integrate with the AADE’s myDATA platform, requiring businesses to transmit structured invoices via certified providers or the government’s “timologio” platform, enhancing compliance and reducing VAT fraud risks through near real-time reporting.
• Incentives for Early Adoption: Companies investing in structured e-invoicing solutions before the mandate can benefit from tax deductions on related expenses from the 2025 tax year, encouraging early compliance and easing the financial burden of digital transformation.

Malaysia’s Mandatory E-Invoicing Rollout: Updated Guidelines and FAQs

• Phased Implementation: The e-invoicing initiative will be implemented in phases, starting with large businesses in 2026. This gradual approach allows time for companies to adapt their systems and processes to meet the new requirements. Small and medium-sized enterprises (SMEs) will follow in subsequent phases, ensuring a smooth transition across the business landscape.
• Compliance Requirements: Businesses must utilize e-invoicing solutions that adhere to the specifications outlined by the RMCD. This includes using approved software that can generate e-invoices in the required format, ensuring that all invoices are compliant with Malaysian tax regulations. The guidelines emphasize the importance of integration with existing accounting systems to facilitate seamless operations.
• Data Reporting and Submission: E-invoices generated must be submitted to the RMCD in real time or near real-time, depending on the final implementation details. This requirement aims to enhance tax compliance and allow for more effective monitoring of transactions by tax authorities. Businesses will need to ensure that their systems can handle these data submissions efficiently.

Sweden Prepares for ViDA Directive with National E-Invoicing and Digital VAT Strategy Inquiry

• Call for National Inquiry: On July 3, 2025, Sweden’s Tax Delegation (NSD) formally requested the Ministry of Finance to initiate a public inquiry into the implementation of e-invoicing and digital reporting, highlighting the need for careful consideration of various design choices under the EU’s ViDA framework.
• Key Areas of Focus: The NSD’s submission emphasizes critical decisions that Sweden must make independently, including the reporting of domestic B2B transactions, inclusion of VAT-exempt transactions, establishment of technical standards for e-invoicing, and definition of penalties for non-compliance.
• Engagement with Businesses: Concurrently, the Swedish Tax Agency is conducting an online survey to gather business insights on e-invoicing, demonstrating a commitment to inclusivity and transparency as the country prepares for the upcoming digital VAT transformation.

UK – HMRC reveals 5-point plan to make UK world’s most digitally advanced tax jurisdiction

• Digital Transformation Roadmap: On July 21, 2025, HMRC unveiled its updated Digital Transformation Roadmap, aiming for a “digital by default” tax system by 2030, which emphasizes faster, more accurate, and automated VAT reporting.
• Shift to Real-Time Reporting: The roadmap signals a move away from paper-based filings to real-time digital tax models, with goals such as 90% digital taxpayer interactions and enhanced use of APIs, AI for compliance, and seamless data exchange to reduce manual processes.
• Compliance Risks and Business Adaptation: As HMRC tightens its compliance checks, businesses relying on manual VAT processes face increased risks. In response, forward-thinking companies are investing in ERP-native automation tools to streamline VAT management, ensuring compliance and improving accuracy in real-time data reporting.

Belgium – Royal Decree on Structured Electronic Invoices

• Mandatory E-Invoicing Requirement: Starting January 1, 2026, Belgium will require most B2B transactions between VAT-registered businesses to use structured electronic invoicing, with Peppol designated as the default method for issuing invoices. The Royal Decree outlines compliance with European semantic and syntax standards through the Peppol BIS format.
• Technical Compliance and Penalties: All businesses subject to the e-invoicing mandate must have the technical capability to issue and receive electronic invoices via Peppol, even if they opt out. Non-compliance will incur penalties ranging from €1,500 for the first infraction to €5,000 for subsequent offenses, with specific requirements regarding invoice rounding.
• Strategic Considerations for Businesses: The new mandate emphasizes the need for companies to adapt their people, processes, and technology to comply with e-invoicing regulations and the forthcoming near real-time reporting obligation in 2028. E-invoicing is positioned as a strategic compliance initiative that affects tax exposure and operational efficiency, necessitating expert guidance for successful implementation.

France Designates DGFiP as Its National Peppol Authority Ahead of 2026 B2B E-Invoicing Mandate

• National Authority Designation: On July 8, 2025, France’s tax administration (DGFiP) was appointed as the national authority for the Peppol standard, preparing for the mandatory B2B electronic invoicing implementation scheduled for September 2026.
• Responsibilities and Goals: As the Peppol Authority, DGFiP will promote and oversee the use of Peppol standards to ensure seamless interoperability in electronic data exchange between suppliers, buyers, and certified Partner Dematerialization Platforms (PDPs).
• Peppol Implementation Timeline: Following a successful Proof of Concept, a production-ready version of the Peppol system is expected to launch by January 2026, enhancing France’s alignment with EU digital transformation efforts in procurement and tax compliance.

Greece – Draft Legislation On E-invoicing Mandate Submitted To Parliament

• A draft law proposes the mandatory use of structured e-invoices for B2B transactions within Greece and exports to non-EU countries, requiring compliance with the European Norm (EN) and integration with the tax authority’s system.
• E-invoices must be issued via either certified service providers (Υ.ΠΑ.Η.Ε.Σ.) or the tax authority’s platform; alternative methods like EDI remain valid only for non-mandatory cases.
• Incentives include enhanced tax deductions for early adopters using compliant platforms, with eligibility dependent on early implementation, timely declaration, and specific tax year criteria; full details will follow in secondary legislation.

Lithuania e-invoicing 2028 – eSaskaita 

• Mandatory E-Invoicing System: Lithuania has implemented a centralized e-invoicing system, requiring all suppliers in public procurement to use the SABIS platform for electronic invoices, ensuring compliance with EU standards (EN 16931) since July 2017.
• Phased Implementation and Transition: The transition from the previous esaskaita system to SABIS began on July 1, 2024, with mandatory submission of all e-invoices, including those based on verbal contracts, effective January 1, 2025.
• Operational Benefits and Compliance: The e-invoicing system streamlines processes, reduces errors, lowers administrative costs, and enhances compliance with VAT regulations, supporting faster payments and better organization of invoices for businesses operating in Lithuania.

Nigeria Implements Mandatory E-Invoicing for Large Taxpayers Starting August 2025

• Mandatory Implementation for Large Taxpayers: The Federal Inland Revenue Service (FIRS) announced that its National E-Invoicing Solution will be mandatory for large taxpayers with annual turnover of N5 billion (~€2.9 million) starting August 1, 2025, following a successful pilot phase.
• Registration and Integration Requirements: Businesses must register on the e-invoicing platform, integrate their invoicing systems with the FIRS requirements, and begin real-time invoice generation, validation, and transmission by the deadline.
• Transaction Models and Compliance Goals: The system distinguishes between B2B/B2G transactions, requiring FIRS clearance and unique identifiers, and B2C transactions, which must be reported to FIRS within 24 hours, supporting Nigeria’s goals of enhancing transparency, reducing fraud, and improving tax compliance.

Blog Post: The Urgent Need for Standardization in E-Invoicing and E-Reporting Across EU Member States

• Fragmented Regulatory Landscape: The current e-invoicing and e-reporting systems across EU Member States are disjointed, resulting in a complex maze of national rules and formats. This fragmentation has increased compliance costs and hindered cross-border transactions, negatively impacting business efficiency and competitiveness, particularly for small and medium-sized enterprises (SMEs).
• Concerns Over the ViDA Initiative: The European Commission’s VAT in the Digital Age (ViDA) initiative aims to provide coherence in e-invoicing practices, but the lack of binding pan-European standards has led to continued divergence among Member States. This raises critical questions about compliance for cross-border transactions, as businesses may struggle to navigate different e-invoicing regimes.
• Call for Harmonization and Collaboration: To enhance operational efficiency, sustainability, and global competitiveness, the EU must establish a unified e-invoicing framework. This requires ongoing dialogue among stakeholders, learning from successful models in other countries, and embracing emerging technologies to future-proof the e-invoicing landscape. Immediate action is necessary to prevent further fragmentation and support the economic resilience of businesses, especially SMEs.

SWISSHOLDING Meeting on E-Invoicing and International Tax Considerations

• E-Invoicing Evolution: The presentation highlighted the transition to “Peppol” e-invoicing, which mandates daily electronic data submission from taxpayers to tax authorities, significantly enhancing tax authority oversight and data analysis capabilities.
• Phased Implementation: E-invoicing is being rolled out in phases across various countries, starting with selected taxpayers and gradually expanding to all businesses, with specific thresholds based on turnover and invoice amounts.
• Impact on Accounts Receivable (AR): Organizations must adapt to a new reconciliation process where tax authority data takes precedence over internal records, leading to potential discrepancies that require monthly reconciliations to avoid issues with VAT returns.
• Challenges in Accounts Payable (AP): The integration of e-invoicing complicates AP processes, necessitating a shift in operational focus from traditional commercial documents to e-invoices, which may lead to significant organizational changes and require robust data management strategies.
• Technical and Operational Considerations: Companies must prepare for frequent changes in technical schemas and ensure centralization of operations and data management to effectively navigate the complexities of e-invoicing, including the need for master data cleanup and real-time reconciliation with tax portals.

Denmark Considers Replacing National E-Invoicing System with International Peppol Standard After Review

• Review of OIOUBL and Nemhandel: Denmark’s Business Authority is assessing the future of its national e-invoicing format, OIOUBL, and the Nemhandel infrastructure, considering options for either a minor update or a complete phase-out in favor of the international Peppol standard due to its growing adoption.
• Key Considerations: The review will explore the implications of continuing with OIOUBL versus transitioning to Peppol, including the legal, political, and sustainability factors affecting the decision, as well as the technical and financial impacts of supporting multiple formats.
• Public Consultation Timeline: Stakeholder consultations are scheduled for September to October 2025, with the final review and decisions expected to be completed by November 2025, determining the direction for Denmark’s e-invoicing future.

Philippines to Implement Mandatory E-Invoicing for Select Taxpayers by March 2026

• Implementation Timeline: The Philippines’ Bureau of Internal Revenue (BIR) has mandated that selected taxpayers adopt electronic invoicing and sales reporting by March 2026, as outlined in Revenue Regulations 11-2025 and the CREATE MORE law. This marks a significant step towards modernizing tax reporting, although the implementation has faced delays since the introduction of e-invoicing under the 2018 TRAIN Law.
• Current Progress and Challenges: Although a pilot program for e-invoicing began in 2022, it has shown limited progress, and the BIR has yet to establish a fully operational automated system. The CREATE MORE law has reinforced the transition to e-invoicing but removed the previous five-year deadline for implementation, emphasizing that the rollout depends on the BIR’s technical readiness.
• Concerns and Future Outlook: There are ongoing concerns about the BIR’s capability to support a fully functional e-invoicing system and the potential compliance burden on businesses. Tax experts caution that without a reliable infrastructure, the early enforcement of e-invoicing may lead to significant challenges. However, once operational, the automated system is expected to enhance efficiency, transparency, and tax collection for both authorities and taxpayers.

Polish Parliament Advances Simplified E-Invoicing System, Reduces VAT Refund Time to 40 Days

• Draft Amendment to the VAT Act: On July 9, 2025, the Polish Sejm referred a draft amendment to the VAT Act to the Finance Committee, which aims to shorten the VAT refund deadline from 60 days to 40 days and introduce a simplified National e-Invoice System (KSeF) to enhance efficiency in tax reporting.
• Phased Implementation of KSeF: The KSeF will be rolled out in stages, starting on February 1, 2026, for companies with sales exceeding PLN 200 million in 2024, and on April 1, 2026, for other businesses. A transitional period will allow micro-entrepreneurs with monthly sales under PLN 10,000 to be exempt from issuing e-invoices until December 2026.
• Projected Benefits and Compliance Relief: The introduction of the KSeF is expected to standardize document flow, reduce business costs, and potentially increase budget revenues by PLN 10 billion over ten years by closing the VAT gap. Additionally, there will be no penalties for taxpayers during the transition period, and invoices can be issued offline in case of internet disruptions.

Norway Proposes Mandatory Digital Bookkeeping and E-invoicing

• Phased E-Invoicing and Digital Bookkeeping Proposal: The Norwegian Ministry of Finance has proposed mandatory digital bookkeeping and e-invoicing for businesses with accounting obligations, set to begin in 2028, to modernize business processes and align with European standards.
• Implementation Details: The requirements will apply to all entities with accounting obligations in Norway, including foreign companies. The e-invoicing standard proposed is EHF version 3.0, compliant with European Norm EN16931, and businesses must register in the national e-invoicing directory (ELMA) for invoice exchange.
• Timeline and Exemptions: E-invoicing requirements will take effect on January 1, 2028, with digital bookkeeping mandated by January 1, 2030. Exemptions include sole proprietorships below a certain turnover, bankruptcy estates, and specific sales types. The Ministry is seeking stakeholder feedback until October 31, 2025, to refine the implementation strategy.
• Poland Releases Final KSeF 2.0 API Documentation and FA(3) Schema
• Release of KSeF 2.0 API Documentation: On June 30, 2025, the Polish Ministry of Finance published the KSeF 2.0 API documentation, along with the final FA_VAT (3) schema, which will replace the current FA_VAT (2) version and take effect on February 1, 2026. This documentation enables integrators to prepare for testing in the KSeF 2.0 TEST environment starting September 30, 2025.
• Key Features and Guidelines: The MoF provided extensive guidelines that include details on QR codes, offline modes, and the KSeF certificate application process. The offline modes will allow invoice issuance in various scenarios, and specific QR codes will be required to ensure invoice authenticity and accessibility, depending on the mode of issuance.
• KSeF Certificates and Legislative Update: Starting November 1, 2025, taxpayers can apply for KSeF certificates, which will replace tokens for authentication from January 1, 2027. The legislative process for KSeF 2.0 is ongoing, with expectations for the draft law to be enacted by July 2025, further shaping the implementation of this new system.

Qatar Modernizes Tax System with VAT and E-Invoicing for Economic Diversification

• Strategic Economic Transition: Qatar is shifting toward a more modern and digitized tax system as part of its Qatar National Vision 2030 plan, aiming to reduce dependency on hydrocarbons and diversify its economy in response to fluctuating oil prices, climate change, and the need for clean energy sources.
• Implementation of VAT and Tax Reforms: Although Qatar has enacted VAT legislation since 2018, an official implementation date is pending. The government is strengthening tax institutions and modernizing compliance systems, aligning with GCC frameworks while preparing businesses through education campaigns and system trials.
• Focus on Electronic Invoicing: Electronic invoicing is a key component of Qatar’s digital transformation strategy, with groundwork already in progress through consultations with stakeholders. Its implementation is expected to coincide with VAT rollout, enhancing tax compliance and transparency, similar to initiatives in neighboring countries like Saudi Arabia and the UAE.

Saudi Arabia Sets Criteria for 23rd Wave of E-Invoicing Integration Phase Under New National Requirements

• ZATCA has announced the criteria for the 23rd wave of Saudi Arabia’s E-Invoicing Integration Phase, continuing its phased approach to enforcing national e-invoicing (FATOORA) compliance.
• The integration phase introduces technical and business requirements for electronic invoicing and mandates connection of taxpayer systems to ZATCA’s platform in scheduled waves based on taxable revenue thresholds.
• Taxpayers with VAT-taxable revenue exceeding SAR 750,000 in 2022, 2023, or 2024 must integrate their e-invoicing systems with the FATOORA platform by 31 March 2026.

Sri Lanka to Implement E-Invoicing for VAT and Connect POS Systems to Tax Authority

• Sri Lanka plans to implement e-invoicing linked directly to the tax office, starting with selected sectors and exporters, to digitalize VAT payments and speed up refunds, with international technical support.
• E-invoicing will enable real-time sales tracking, VAT collection, and integration with POS systems, improving tax transparency but raising concerns similar to Vietnam’s SME protests over implementation challenges.
• The government also aims to introduce a digital ID system to enhance tracking, though it faces privacy opposition and controversy over state control, reflecting debates seen in more authoritarian and democratic countries.

Sweden: Survey on Business Attitudes Toward E-Invoicing

• Survey Overview: A survey is being conducted in June and July 2025 to assess companies’ attitudes toward e-invoicing, focusing on their experiences and perceptions.
• Confidential Participation: The survey, managed by the research company Webropol, ensures that all responses are anonymous and treated confidentially, with participation being voluntary.
• Importance of Feedback: The collected data will provide valuable insights to the Swedish Tax Agency, helping to shape future policies and initiatives regarding e-invoicing for businesses.

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See Also

• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in June 2025
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in May 2025
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in April 2025
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in March 2025
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in February 2025
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in January 2025
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in December 2024
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2024

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