E-Invoicing & E-Reporting developments in the news in week 3/2026

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HIGHLIGHTS OF WEEKS 3/2026

Implementation of Centralized Digital Signature: The SII (Servicio de Impuestos Internos) has established a centralized digital signature system for certifying electronic receipts and exempt electronic receipts issued through its free electronic receipt issuance system, enhancing authenticity and security for taxpayers.
Facilitation of Electronic Procedures: The centralized digital signature allows registered taxpayers to easily request electronic folios and electronically sign their tax documents, such as electronic receipts and credit notes, streamlining compliance with tax regulations.
Consequences for Non-compliance: The SII reserves the right to exclude taxpayers who undermine or obstruct the normal operation of the electronic receipt system, with potential sanctions applicable under the Tax Code for any violations.

The Federal Ministry of Finance in early November 2025 published an updated frequently asked question (FAQ) on mandatory electronic invoicing (e-invoicing) effective January 1, 2025.
The updated version retains core definitions and timelines but introduces key clarifications on transmission channels and compliance requirements.

Malaysia has postponed mandatory e-invoicing for businesses with RM1m–RM5m turnover to 1 January 2027, with an extended penalty-free transition period.
The exemption threshold was raised to RM1 million, removing smaller businesses from the mandatory scope and cancelling the RM500k–RM1m rollout.
Larger taxpayers remain on the original timeline, with no changes to their obligations.
Consolidated e-invoicing will expand to include the retail and building materials sectors.
The phased rollout continues, giving smaller and mid-sized businesses more preparation time.

North Macedonia is piloting a mandatory B2B e-invoicing system (e-Faktura) starting January 2026, with full implementation for all businesses in October 2026.
All B2B invoices must be validated and coded by the tax authority’s central platform before being legally issued, replacing traditional invoice methods.
The system follows a Continuous Transaction Control (CTC) model, giving the government real-time visibility of transactions and stronger VAT fraud prevention.
Businesses will need to connect their accounting systems directly to the tax authority’s platform.
The reform may require future adjustments to align with EU standards, as North Macedonia’s model differs from the EU’s preferred approach.

The Philippines has extended the electronic invoicing compliance deadline to December 31, 2026.
The extension applies to large taxpayers and e-commerce companies.
These entities must update their systems to meet BIR’s technical and control standards for electronic invoicing.

Phased Implementation: The National e-Invoicing System (KSeF) will be launched on February 1, 2026, starting with companies whose turnover exceeded PLN 200 million in 2024. Smaller companies will be required to join by April 1, 2026, while micro-entrepreneurs with monthly sales under PLN 10,000 will have a transitional period until December 2026.
No Penalties Initially: In 2026, entrepreneurs will not face penalties for not joining KSeF or for mistakes related to the system, as confirmed by the Deputy Minister of Finance. This approach aims to facilitate a smooth transition into the new invoicing system.
Error Reduction and Support Measures: The e-Invoicing system is designed to minimize errors in issued documents and will include features like offline invoice generation and QR codes for confirmation. Additionally, tax offices will hold open days and extended hours to assist businesses in adapting to the new system before its implementation.

From January 1, 2026, Romania changes the e-invoice submission deadline to 5 working days for RO e-Factura.
Invoices issued up to December 31, 2025, must still be submitted within 5 calendar days, even if their deadline falls in 2026.
The new 5 working day rule applies only to invoices issued from January 1, 2026, onward.
There is a clear legal cut-off: 2025 invoices follow the old rule (calendar days), 2026 invoices follow the new rule (working days).
This distinction prevents retroactive penalties and legal uncertainty for companies.

Belgium

Cabo Verde