E-Invoicing & E-Reporting developments in the news in week 32 & 33/2025

Denmark Releases Draft SAF-T 2.0 for Enhanced Tax Reporting and Data Exchange Feedback

• Draft Publication: The Danish Business Authority has released draft version 2.0 of the Standard Audit File for Tax (SAF-T) aimed at enhancing registered bookkeeping systems.
• Expanded Reporting Requirements: The updated SAF-T 2.0 broadens the data scope required for reporting, building on existing mandates for digital bookkeeping systems to handle basic company data in SAF-T format.
• Public Consultation Open: The draft is available for public consultation until September 1, 2025, allowing feedback from service providers, the business community, and other stakeholders prior to implementation.

France publishes updated technical standards for 2026 e-invoicing mandate

• Release of Updated Standards: On July 31, 2025, France published new versions of the XP Z12-012 (“Formats and Profiles”) and XP Z12-014 (“Use Cases”) standards, enhancing the framework for its national e-invoicing and e-reporting mandate, developed with input from over 200 stakeholders.
• Key Enhancements: The XP Z12-012 standard details supported invoice formats and lifecycle messages, while XP Z12-014 outlines updated operational use cases, providing clarity and guidance for managing invoices and statuses across various business scenarios, essential for compliance with the upcoming mandate.
• Future Developments: Beta versions of validation rules (Schematrons) have been released for conformance testing, with further updates expected in October to include additional data fields and support for multi-vendor invoices and B2C e-reporting scenarios, ensuring alignment with European standards (EN16931).

Germany Updates VAT Invoicing Rules: Mandatory B2B E-Invoicing and Shortened Retention Periods

• Mandatory B2B E-Invoicing Compliance: Germany has updated its VAT invoicing and archiving regulations to mandate structured XML formats for B2B e-invoicing starting January 1, 2025, while also shortening the invoice retention period from 10 to 8 years.
• GoBD Archiving Requirements: Effective July 14, 2025, only the XML component of e-invoices must be retained as the legal record, with optional PDF storage, and invoices must be archived in their original format to comply with audit requirements and ensure tax authority access.
• New Rules on Credit Notes: Starting December 6, 2024, issuing credit notes with VAT to non-entrepreneurs without immediate objection may result in unauthorized tax liability, overriding previous rulings and emphasizing the need for accurate invoicing practices.

Ivory Coast: Mandatory Electronic Invoicing in Ivory Coast Begins September 1, 2025

• Mandatory E-Invoicing Implementation: Côte d’Ivoire is set to launch a mandatory electronic invoicing system (Facture Normalisée Électronique, FNE) starting September 1, 2025, requiring all VAT-registered taxpayers to use this system for B2B, B2C, and B2G transactions. The phased rollout began in February 2025, allowing businesses to adapt to the new requirements.
• Key Features and Compliance Requirements: E-invoices must include specific elements such as a certification QR code, a real-time fiscal number, and an electronic fiscal seal to ensure authenticity and compliance. Various issuance methods are available, including API integration, a web platform, and a mobile app, accommodating different taxpayer needs.
• Benefits and Future Outlook: The e-invoicing reform aims to enhance tax revenue collection, reduce fraud, and improve transparency in fiscal processes. By streamlining invoicing operations and ensuring real-time oversight, Côte d’Ivoire’s government seeks to create a fairer business environment and promote digital economic transformation, ultimately benefiting both businesses and tax authorities.

Kazakhstan: 2026 E-Invoicing Reform: VAT Must Be Prepaid Before Invoice Issuance

• Prepaid VAT Requirement: Starting January 1, 2026, Kazakhstan will require taxpayers to pre-fund their VAT obligations before issuing electronic invoices, using a designated tax account managed by an authorized operator.
• Automated Control System: E-invoices will only be issued if the taxpayer’s VAT balance covers the invoice amount; otherwise, issuance is blocked until the account is replenished. Excess funds can be refunded or carried forward.
• Legal Framework & Compliance: Articles 139 and 140 of the Tax Code define the system’s rules, aiming to eliminate fictitious invoices, improve VAT collection, and enforce real-time compliance.

Nigeria’s New E-Invoicing Platform Goes Live with Large Taxpayers Required to Onboard by 1 November 2025

• E-Invoicing System Launch: Nigeria’s Federal Inland Revenue Service (FIRS) launched the Merchant Buyer Solution (eInvoice) on August 1, 2025, requiring all large taxpayers, defined as those with an annual turnover of at least NGN 5 billion, to onboard the platform by November 1, 2025.
• Successful Integration and Support: Within two weeks of the launch, 1,000 companies began integrating with the e-invoicing system, with MTN Nigeria being the first to transmit live electronic invoices. The FIRS is collaborating with service providers to facilitate the onboarding process and has extended the deadline by three months to encourage compliance.
• Goals and Future Rollout: The e-invoicing initiative aims to enhance tax compliance, reduce evasion, and modernize tax administration, aligning with global best practices. The system will be rolled out in phases, starting with large taxpayers and eventually extending to medium and emerging businesses, supporting the goals of the Nigeria Revenue Services Reform Act.

Norway to Mandate Digital Accounting and E-Invoicing for Businesses by 2030

• Implementation Timeline for E-Invoicing: Norway’s Ministry of Finance is seeking public feedback on plans for mandatory electronic invoicing starting July 1, 2025, with businesses required to issue e-invoices by January 1, 2028, and to use digital accounting systems by January 1, 2030.
• Regulatory Framework and Standards: The Norwegian Tax Administration oversees e-invoicing, which is supported by the PEPPOL network and the PEPPOL BIS 3.0 format. Public sector entities accept invoices in the EHF format, and while e-invoicing is voluntary for B2B transactions, it is widely adopted.
• Compliance and Data Management: Norway has mandated electronic VAT returns using SAF-T files since January 2022, which contain financial and cash data to enhance tax compliance and audits. Invoices must be archived for five years, with a 15-year requirement for oil and pipeline businesses, reflecting ongoing efforts to modernize tax administration.

Poland’s Senate Approves KSeF Implementation and Tax Code Amendments, Awaits Final Sejm Approval

• Senate Approval of KSeF Legislation: Poland’s Senate has approved the bill establishing the National e-Invoicing System (KSeF) and made minor amendments to the Fiscal Penal Code. This legislation, which passed the Sejm on July 25, 2025, now requires presidential ratification after returning to the lower house for final adjustments.
• Mandatory Adoption Timeline: The implementation schedule mandates that large taxpayers must comply with KSeF by February 1, 2026, followed by all other businesses by April 1, 2026, and micro-entities by January 1, 2027. Additionally, all taxpayers must be able to receive e-invoices through KSeF starting February 2026.
• Transitional Measures and Tax Penalties: Several temporary provisions will remain until the end of 2026, including deferred OCR enforcement and optional point-of-sale invoicing. The legislation also aims to reduce maximum penalties for certain minor tax infractions, such as the non-submission of transfer pricing documents, to facilitate compliance.

Serbia Extends VAT Reporting Grace Period in SEF System Until End of 2025

• Extension of No-Penalty Period: Serbia’s Ministry of Finance has extended the grace period for VAT reporting errors via the SEF (electronic invoicing system) until December 31, 2025, allowing businesses to correct discrepancies without incurring fines.
• New Documentation Requirements: Effective July 1, 2025, businesses must specify both the adjustment date and the issuance date on credit and debit notes, as mandated by changes in the Rulebook on Electronic Invoicing published in Official Gazette No. 56/2025.
• Background of the Grace Period: The initial grace period was set from January 1 to June 30, 2025, under Official Gazette No. 107/2024. The extension provides additional time for businesses to adapt to the SEF system while tightening the rules for documentation of VAT adjustments.