E-Invoicing & E-Reporting developments in the news in week 45 & 46/2025

Podcast on Spotify

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 45/2025

Global Shift to Digitalization: Countries are increasingly implementing electronic solutions such as e-invoicing, e-reporting, e-transport, and SAF-T mandates to enhance financial and logistical efficiency, reflecting a broader trend towards digitalization in commerce and tax compliance.
Country-Specific Profiles: The analysis includes detailed profiles of various countries, outlining their regulatory frameworks and measures related to e-invoicing and e-reporting. The profiles are regularly updated and include insights on the implications for businesses and compliance.
Engagement and Resources: Accompanying the country profiles is an engaging podcast available on Spotify, inviting listeners to delve deeper into the topics discussed. The initiative encourages feedback and discussions on the impact of these digital mandates on global trade and tax compliance.

Implementation Timeline: By September 1, 2026, all companies must be able to receive e-invoices, with large and mid-sized companies starting then, and SMEs following a year later on September 1, 2027. The requirements apply to B2B domestic transactions and non-domestic B2B/B2C transactions for e-reporting.
Legal Framework and Architecture: The initiative is based on France’s amended finance law for 2022 and the EU Council Decision 2022/133, allowing mandatory e-invoicing while establishing a “Y” model architecture. Companies must utilize either a certified private platform (PDP) or the Public Invoicing Portal (PPF), ensuring interoperability between platforms.
E-Invoicing and E-Reporting Features: E-invoices must adhere to specific formats (EN16931) and contain 24 core data fields, with real-time reporting to tax authorities. E-reporting includes daily aggregated data for B2C transactions, with compliance requirements for data localization and cybersecurity for platforms, and penalties for non-compliance.

Updated BMF FAQ on mandatory e-invoicing: On November 5, 2025, the German Federal Ministry of Finance refreshed its FAQ for the January 2025 e-invoicing mandate, clarifying definitions, timelines, and transmission channels.
Key clarifications introduced:
- Foreign businesses with German VAT registration but no fixed establishment can indicate this status to justify exemption from e-invoice issuance.
- VAT Act and Federal E-Invoicing Ordinance (ERechV) apply in parallel, with different thresholds (VAT Act: €250 for B2B; ERechV: €1,000 for federal B2G) and transmission requirements (e.g., OZG-RE for B2G).
Technical and legal updates: ELSTER viewer now supports XRechnung and ZUGFeRD formats; FAQ includes updated legal references (BMF letters from Oct 2024 & Oct 2025, and July 2025 GoBD amendments on retention).

Water Sector Mandate: From 1 January 2026, Hungarian water utility providers must issue only electronic invoices to non‑residential users (businesses). Residential users remain exempt.
⚡ Energy Sector Precedent: Since 1 July 2025, electricity and gas suppliers have already been required to issue e‑invoices exclusively to businesses, setting the stage for broader sectoral adoption.
Legal Basis: The requirement is established in Government Decree 159/2025, Section 3, signaling Hungary’s phased expansion of mandatory e‑invoicing across utilities.

Ireland is preparing for mandatory eInvoicing and real-time digital reporting for domestic B2B transactions, with a phased rollout leading up to July 2030.
The system will use existing infrastructures like PEPPOL, already in use for B2G eInvoicing.
Phase 1 (Nov 2028): Large VAT-registered companies must comply.
Phase 2 (Nov 2029): All VAT-registered businesses involved in cross-border EU B2B trade must comply.
Phase 3 (July 2030): Full EU ViDA requirements become mandatory; all VAT-registered businesses must be able to receive eInvoices.

Malta is transitioning from receive-only e-invoicing to a phased regime with digital real-time reporting (DRR) to improve VAT transparency and compliance, aligned with the EU’s ViDA roadmap.
As of 2025, there is no legal mandate for e-invoicing issuance, but all public sector bodies must be able to receive compliant e-invoices; Peppol BIS Billing 3.0 is the chosen standard.
The operating model uses a five-corner Peppol exchange, with real-time transaction data reporting to enable pre-filled VAT returns and faster anomaly detection.
Rollout will be phased, starting with large taxpayers and public-facing suppliers before 2030, with voluntary adoption encouraged ahead of any mandate.
From 2030, EU-wide e-invoicing and DRR rules will apply to intra-EU B2B transactions, with full harmonization expected by 2035.

From January 1, 2027, electronic invoicing (eInvoice) in a structured XML format will be mandatory for VAT payers in Slovakia for domestic B2B and B2G transactions.
eInvoice is a structured XML file (not a PDF) that can be automatically processed by accounting software, reducing manual entry and errors.
eInvoices must be sent and received via certified digital service providers (“Digital Postmen”), and all relevant businesses must be able to both send and receive them.
The obligation does not apply to consumer (B2C) invoices; it is only for B2B and B2G transactions.
All legal entities and entrepreneurs subject to VAT (including freelancers, sole traders, and landlords) must be able to receive eInvoices.

Tunisia’s draft 2026 Finance Law proposes expanding mandatory e-invoicing to include service transactions, effective January 1, 2026, if adopted.
Currently, e-invoicing covers B2G transactions and high-volume B2B flows (medicines and fuels) involving large businesses and professional sellers.
E-invoices must be issued in XML, electronically signed, submitted, validated, and archived via the national El Fatoora platform (TTN).
Penalties for non-compliance range from TND 100 to TND 50,000 per invoice, with enforcement already in place for existing mandates since July 2025.
Service providers must complete onboarding, manage e-signature certificates, and ensure ERP data mapping to comply by the go-live date.

See also

Angola