E-Invoicing & E-Reporting developments in the news in week 1/2026

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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 1/2026

New mandates starting Jan 1, 2026

Angola: Mandatory and exclusive issuance of electronic invoices begins for all taxpayers, including large taxpayers and those issuing invoices to state bodies. Non-electronic invoices will no longer be accepted.
Belgium: Mandatory B2B E-Invoicing for domestic transactions
Bulgaria: SAF-T Mandatory for “large enterprises” defined by specific financial thresholds. An enterprise is classified as “large” if it generated “over BGN 300 million net sales revenue in 2023 or made net payments exceeding BGN 3.5 million to the NRA for taxes and social security contributions in 2023.
Croatia: Introduction of mandatory e-invoicing for domestic B2B transactions between entities within the VAT system, planned for 1 January 2026
Kazakhstan: All registered VAT payers are required to issue electronic invoices in accordance with the general procedure (Article 207 of the Tax Code of the Republic of Kazakhstan 2026). The obligation also applies to some non-payers of VAT in certain cases.

And coming in Feb 2026

Poland: Large taxpayers (over PLN 200 million per annum)
Greece: Phase A – Businesses with annual gross revenues exceeding €1,000,000 (based on 2023 tax filings).
- Scope: Mandatory for domestic B2B transactions, Exports to non-EU countries
- All recipients (including private entities and public sector bodies) must accept electronic invoices in B2B and B2G transactions.

Growing Adoption: Approximately 10 European countries have implemented pre-filled VAT return systems, with an additional 5 planning to do so by 2026. Pioneering nations like Spain and Italy have set the standard, while countries such as France, Greece, and Portugal are following suit. Non-EU countries, including the UK and Norway, currently do not have these systems in place.
Data Inclusion and Taxpayer Interaction: Pre-filled VAT returns automatically incorporate sales and purchase invoices using data from e-invoicing systems and real-time reporting. Taxpayers are responsible for reviewing the draft, confirming or adjusting data before submission, and reconciling any discrepancies. Failure to submit the return is treated as a missed filing.
Reconciliation and Penalties: Taxpayers are required to reconcile the pre-filled data with their own records, and while there are no unique penalties for discrepancies in most countries, standard VAT penalties apply for inaccuracies or late filings. Countries like Romania impose strict requirements for explaining significant differences, emphasizing the importance of accurate reporting and timely submission.

Introduction of GEBA: The Coordination Office for IT Standards (KoSIT) has launched the GEBA (German Electronic Business Address) as a new addressing standard for participants in the Peppol network, designed to facilitate digital trade in Germany.
Key Features: GEBA utilizes the German Economic Identification Number (W-IdNr) with a format of “DE” followed by 9 digits, allowing for optional extensions, including a 5-digit differentiator from tax authorities and a customizable sub-address of 1 to 8 characters.
Voluntary Adoption: The GEBA standard is optional, enabling businesses to choose between using GEBA or existing addressing schemes, aiming to enhance reliability and transparency in electronic communications for economic operators in Germany.

Malaysia has delayed full mandatory e-invoicing for all businesses to July 1, 2026.
Businesses with turnover up to RM5 million must start e-invoicing on January 1, 2026, with a six-month soft-launch period before enforcement.
New businesses have compliance dates based on their commencement year and revenue thresholds.
The phased approach aims to support smaller and newly established taxpayers during the transition to mandatory e-invoicing.

Draft Law Announcement: Spain has published a draft law on December 1, 2025, to partially transpose the EU’s VAT in the Digital Age (ViDA) Directive, aiming to modernize VAT administration and reduce fraud, with implementation set for January 1, 2027.
Key Changes Proposed: The draft includes adjustments to the One-Stop Shop (OSS) regimes, clarifying the EUR 10,000 distance sales threshold, expanding OSS for non-EU businesses, and requiring those businesses to appoint local representatives for VAT refunds.
Future Implementation Phases: While the current draft focuses on changes effective in 2027, it sets the stage for broader reforms planned for July 2028 (generalized e-invoicing) and July 2030 (expanded digital platform obligations), with a consultation period for stakeholder feedback open until December 23, 2025.

Albania