E-Invoicing & E-Reporting developments in the news in week 34 & 35/2025

Colombian E-Invoicing: DIAN Validation Required for UBL 2.1 Invoices Before Delivery

• E-Invoicing Validation Process: Colombia’s e-invoicing system mandates that all invoices be validated in UBL 2.1 format by the tax authority, DIAN, before they can be delivered electronically, in PDF, or on paper, ensuring compliance for all B2G, B2B, and B2C transactions.
• Submission and Delivery Requirements: Invoice issuers must submit their invoices for validation to DIAN, and only after approval can they forward the invoices to recipients. Each invoice must include a QR code and a Unique Code of Electronic Invoice (CUFE) for verification purposes.
• Archiving Obligations: All invoices must be archived for a period of five years, ensuring that businesses maintain a comprehensive record of their transactions in compliance with Colombian tax regulations.

Egypt Expands E-Receipt Requirements for B2C Transactions from September 2025

• New E-Receipt Mandate: The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, expanding the electronic receipt system to more taxpayers as part of the ongoing e-receipt rollout, specifically affecting businesses in the Sixth District and Fifth Settlement tax offices in Cairo.
• Implementation Date: Starting September 15, 2025, affected businesses must issue electronic tax receipts for all B2C transactions, requiring integration of their point-of-sale (POS) systems or ERP software with the ETA’s central platform.
• Compliance Verification: Taxpayers are advised to check their status on the ETA’s website to confirm if they are subject to these new requirements and are urged to take prompt action to ensure compliance before the deadline.

France: Chorus Pro Confirmed as Official E-Invoicing Platform for French Public Sector Post-2026

• Chorus Pro Continuity: France’s tax authority confirms that Chorus Pro will remain the public sector’s e-invoicing platform despite new B2B e-invoicing rules starting in 2026, ensuring stability in invoicing processes.
• Invoice Submission Options: From September 2026, public sector suppliers can submit invoices via Chorus Pro or Partner Dematerialization Platforms, but specific invoice types, like works contracts, must still go through Chorus Pro.
• Compliance Preparation: The government emphasizes the need for public entities to prepare for compliance with new standards, verify software compatibility, and adhere to the DGFiP–AIFE roadmap to avoid penalties starting in 2026.

Greek Parliament Approves Mandatory B2B E-Invoicing Bill, Implementation Expected by 2027

• Legal Framework for B2B E-Invoicing: Greece has established a legal framework for mandatory B2B e-invoicing through the National Customs Code, approved on July 25, 2025, and published on July 28, 2025, requiring structured electronic invoicing for domestic transactions, exports, and public procurement.
• Compliance Standards and Platforms: Invoices must adhere to the European standard EN 16931 and be transmitted via the myDATA platform, the “timologio” application, or through certified service providers, ensuring a streamlined process for electronic invoicing.
• Transition Period and Implementation Timeline: Although the law is effective immediately, detailed technical specifications and transmission rules will be outlined in a forthcoming Joint Ministerial Decision, with a minimum 12-month transition period before enforcement, allowing businesses time to prepare for compliance with the new system.

Hungary: NAV Online Invoice System – stricter validations from September underscore NAV’s commitment to data quality

• Tightening of Online Invoice Reporting Rules: Starting September 15, 2025, Hungary’s Tax Authority (NAV) will reclassify 15 warning messages as error messages in the online invoice reporting system, leading to automatic rejections of submissions that trigger these errors, thus emphasizing the importance of data accuracy.
• Compliance and Penalties: Businesses face penalties of up to HUF 1 million per invoice for incorrect or incomplete submissions. The new regulations require companies to review their XML data submissions and ensure compliance, as previous warnings will now prevent invoice acceptance.
• Importance of Data Quality: The changes aim to enhance data quality and compliance, supporting the effectiveness of the eVAT system. Companies are encouraged to conduct regular internal audits and proactively address warning messages to mitigate risks and ensure accurate reporting.

North Macedonia Mandates E-Invoicing with e-Faktura Project for Tax Compliance by 2026

• Mandatory E-Invoicing Implementation: North Macedonia has announced the mandatory implementation of e-invoicing for all VAT-registered taxpayers, set to take effect on January 1, 2026, as part of efforts to modernize tax compliance and enhance revenue collection.
• Phased Rollout and Exemptions: The e-invoicing system will be rolled out in phases, initially targeting larger businesses, with exemptions for certain sectors and smaller enterprises. The government aims to facilitate a smooth transition by providing guidance and support during the implementation process.
• Compliance and Technical Requirements: Businesses are required to adapt their accounting systems to comply with the new e-invoicing regulations, ensuring that invoices are issued electronically and transmitted to the tax authority in real-time, thereby increasing transparency and reducing administrative burdens.

Poland Officially Moves Ahead with KSeF 2.0 After Presidential Signature

• KSeF 2.0 Implementation: Poland is advancing with the Krajowy System e-Faktur (KSeF) 2.0 after receiving presidential approval, which will enhance the electronic invoicing system and improve tax compliance by requiring businesses to issue e-invoices through a centralized platform.
• Mandatory E-Invoicing by 2026: The new regulations mandate that all VAT-registered businesses must use the KSeF system for e-invoicing by 2026, streamlining the invoicing process and ensuring that tax authorities can monitor transactions in real-time.
• Focus on Compliance and Efficiency: KSeF 2.0 aims to reduce administrative burdens for businesses, enhance data accuracy, and minimize tax fraud, providing a more efficient framework for VAT reporting and compliance in Poland’s digital economy.

South Africa Proposes New Regulations for E-Invoicing and E-Reporting in Draft Bill

• Proposed E-Invoicing Regulations: On August 16, 2025, South Africa’s National Treasury and the South African Revenue Service (SARS) published the Draft Tax Administration Laws Amendment Bill, which aims to regulate e-invoicing and e-reporting by introducing new definitions and an interoperability framework for the electronic exchange of documents.
• Key Components: The draft legislation outlines three major components: a definition of e-invoice as a structured electronic tax invoice, e-reporting as the electronic submission of tax data derived from e-invoices and related documents, and an interoperability framework facilitating decentralized exchanges between suppliers and recipients.
• Anticipated Changes for Businesses: Businesses can expect future regulations that will detail e-invoicing frameworks and technical requirements, new compliance obligations for electronic document exchanges, and implementation timelines, along with options to connect to approved service providers within the proposed interoperability framework.

UAE PINT AE v1.0.1 Released as an Official E-Invoicing Standard for the Upcoming Mandate

• New E-Invoicing Standard: OpenPeppol has released PINT AE v1.0.1, a UAE-specific electronic invoicing standard that supports both Billing and Self-Billing scenarios, featuring technical updates like revised code lists and enhanced validation rules to comply with UAE VAT regulations.
• Exchange Model: Invoices will be exchanged using the Peppol five-corner model, where Accredited Service Providers will be responsible for the validation and transmission of documents, ensuring compliance with the new standards.
• Digital Transformation Milestone: This release is a crucial step towards the UAE’s mandatory e-invoicing regime, set to commence in July 2026 for B2B and B2G transactions, with expectations for full alignment with the general Peppol International standard by early 2026.