E-Invoicing & E-Reporting developments in the news in week 41/2025

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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 WEEKS 41/2025

Phased Implementation Plan: Ireland’s Revenue announced a three-phase rollout for mandatory e-invoicing and real-time VAT reporting, starting November 2028 for large corporates and culminating in July 2030 for all cross-border EU B2B transactions.
Alignment with EU ViDA: The implementation plan aligns with the EU’s VAT in the Digital Age (ViDA) package, adopted in March 2025, ensuring Ireland meets the July 2030 deadline for digital reporting and e-invoicing across the EU.
Business Readiness and Compliance: All businesses must be ready to receive e-invoices by November 2028, while the phased approach aims to enhance operational efficiency, reduce manual processing, and combat VAT fraud through improved data integrity and reporting

Invoice issue date determines mandate applicability Structured electronic invoices are required for any invoice issued on or after 1 January 2026 — even if the underlying transaction occurred earlier. Credit notes must match the format of the original invoice.
Input VAT deduction at risk if non-compliant Businesses must receive structured electronic invoices to claim input VAT. Using unstructured formats (like PDFs) for mandated transactions may jeopardize VAT recovery unless exceptions apply.
Peppol opt-out requires written mutual agreement Deviating from Peppol is only allowed if both parties explicitly agree in writing and use formats compliant with EU standards (EN16931). Implicit agreements are discouraged.
Hermes platform decommissioned by 31 December 2025 Businesses using Hermes must migrate to alternative systems before year-end. Coordination with Peppol service providers is advised to ensure continuity.
B2G contracting authorities easier to identify Companies can now verify if a customer is a “Contracting Authority” subject to B2G e-invoicing via the Crossroads Bank for Enterprises (CBE), under the “Capacities” section.

New Implementation Timeline: Angola’s General Tax Administration has postponed the mandatory introduction of electronic invoicing from the original date of September 22, 2025, to January 1, 2026. This phased approach allows for a smoother transition and better preparation for taxpayers.
Transition Period: From October 1 to December 31, 2025, taxpayers will still be allowed to issue non-electronic invoices without facing penalties for non-compliance with the electronic invoicing mandate. This period is intended to help businesses adjust to the upcoming requirements.
Guidance and Preparation: The tax agency plans to release guidance on the electronic invoicing software to be used and encourages accountants, software developers, and taxpayers to utilize this transition period to ensure they are ready for the mandatory shift to electronic invoicing at the start of the 2026 tax year.

Madagascar’s E-Invoicing Mandate: A July 2025 decree makes e-invoicing mandatory for all B2B and B2G transactions in Madagascar, managed via a centralized tax platform enabling issuance, reception, and VAT pre-filing integration.
Phased Implementation Timeline: Large companies must comply within six months of the platform’s launch, mid-sized within one year, and small or microenterprises within two years, ensuring a gradual nationwide adoption process.
System Objectives and Benefits: The reform aims to strengthen tax revenue verification, reduce fraud, lower compliance costs, and establish full operational coverage across B2B, B2C, and B2G sectors under a unified e-invoicing framework.
Global Compliance Solutions: Providers like EDICOM offer centralized e-invoicing platforms supporting compliance in 80+ countries, helping Madagascar-based companies implement secure, efficient, and legally compliant invoicing aligned with international tax standards.

VIDA alignment underway: Portugal is proactively adapting its financial systems to meet the EU’s VAT in the Digital Age (VIDA) requirements, targeting full readiness by 2030.
Existing mandates form the foundation: Businesses already use certified invoicing software, issue B2G e-invoices, and generate SAF-T files — with full B2G compliance expected by 2026 and SAF-T submissions mandatory from January 2027.
Future focus on cross-border B2B reporting: Upcoming changes will likely include real-time reporting for cross-border transactions, enhancing transparency and tax compliance across the EU.

SEF 3.14.0 Update Overview: Serbia’s e-invoicing system, mandatory for B2G since 2022 and all B2B/B2C since 2023, introduces SEF 3.14.0 to enhance VAT reporting, fiscal transparency, and compliance with EU-aligned standards.
Key Functional Improvements: The update mandates delivery dates, enforces stricter transaction and payment date rules, strengthens VAT checks for categories S10 and S20, clarifies foreign currency totals, and watermarks test environment invoices.
Technical Enhancements: SEF 3.14.0 adds a new API for extended invoice retrieval, improves document referencing, allows previous tax input notifications, and refines error messages, with the DEMO environment available for business adaptation.

VAT Modernisation Project: South Africa is launching a comprehensive overhaul of its Value-Added Tax (VAT) system through the VAT Modernisation Project, led by the National Treasury and the South African Revenue Service (SARS). This initiative focuses on digitizing VAT reporting to enhance compliance, improve tax administration efficiency, and address the substantial VAT gap.
Key Components and Legal Framework: The initiative includes the introduction of mandatory e-invoicing and e-reporting supported by an interoperability framework. The 2025 Draft Tax Administration Laws Amendment Bill (TALAB) will serve as the legal foundation for these significant changes.
Phased Implementation and Business Preparation: Implementation is expected to occur in phases, with a full launch utilizing a Peppol-based 5-corner model targeted for 2028 or later. Businesses are encouraged to prepare by assessing their current systems, enhancing data quality, and exploring e-invoicing solutions to align with the upcoming requirements.