E-Invoicing & E-Reporting developments in the news in week 2/2026

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HIGHLIGHTS OF WEEKS 2/2026

The OECD report on Digital Continuous Transactional Reporting (DCTR) for VAT highlights the growing global adoption of DCTR as a means to enhance VAT compliance and risk management, while also noting the complexities arising from uncoordinated implementation across jurisdictions, particularly affecting cross-border businesses.
Key recommendations from the report include the necessity of a strategic approach to DCTR implementation, the importance of electronic invoicing as a foundational element, and the need for interoperability between systems to facilitate seamless data exchange and minimize compliance costs.
The report emphasizes that the decision to adopt a DCTR regime is sovereign for each jurisdiction and advocates for robust information security measures, continuous monitoring of DCTR performance, and clear communication with businesses to ensure effective and sustainable compliance frameworks.

Starting January 1, 2026, all Belgian VAT-registered businesses must issue electronic B2B invoices via the Peppol network, aligning with the EU’s VAT in the Digital Age initiative aimed at modernizing VAT processes and enhancing anti-fraud measures, but the transition also introduces new cybersecurity risks, particularly related to identity fraud.
Key vulnerabilities identified include the automatic creation of Peppol IDs that businesses may be unaware of, weak verification processes at Access Points allowing fraudsters to impersonate legitimate companies, and misleading delivery assurances that create a false sense of security for invoice recipients.
To mitigate identity fraud risks, businesses should actively manage their Peppol IDs, use certified Access Points, strengthen internal verification processes, and consider implementing digital signatures, ensuring robust governance and compliance in this evolving digital invoicing landscape.

Burkina Faso has introduced a mandatory certified electronic invoicing system (Facture Électronique Certifiée, FEC) for large and medium VAT-registered businesses, launching on January 6, 2026, with mandatory compliance starting July 1, 2026, aimed at modernizing VAT administration and reducing fraud through real-time data transmission to tax authorities.
The new system replaces the previous paper invoice model and employs a continuous transaction control (CTC) approach, requiring businesses to use certified software or devices for invoicing, including specific data fields and security measures like digital signatures and QR codes for verification.
Non-compliance with the e-invoicing mandate incurs strict penalties, including fines based on VAT due, potential business closure, and criminal charges for fraudulent activities, emphasizing the need for businesses to prepare and adhere to the new regulations to avoid significant repercussions.

Gambia’s 2026 Budget proposes mandatory e-invoicing for VAT to enhance transaction visibility and combat fraud and under-declaration issues.
The initiative aims to reduce invoice manipulation and strengthen compliance monitoring and audit capabilities within the tax framework.
The proposal requires parliamentary approval, and tax authorities will offer further guidance on requirements and procedures as implementation planning progresses throughout 2026.

Algeria’s rollout of mandatory e-invoicing, initially set for January 2026, has been delayed with no binding legislation published, making implementation unlikely before 2027.
The tax authority is working on a centralized Continuous Transaction Control (CTC) system that necessitates direct integration between taxpayer systems and the tax platform, but specifics regarding timelines, scope, and enforcement remain unclear.
Businesses should prepare for the eventual requirements, which will include structured invoice formats, electronic signatures, secure API connectivity, and tamper-resistant audit trails, but should not anticipate compulsory compliance before 2027.

Algeria