E-Invoicing & E-Reporting developments in the news in week 6/2026

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HIGHLIGHTS OF WEEKS 6/2026

France’s 2026 Finance Bill, adopted on February 2, 2026, introduces key updates to the upcoming continuous transaction controls (CTC) mandate for B2B e-invoicing and e-reporting, confirming the legal effectiveness of these changes after surviving two no-confidence motions.
Key amendments include the establishment of a central directory for invoice routing through the Public Invoicing Portal (PPF), the replacement of the term “Plateforme de Dématérialisation Partenaire” (PDP) with “Plateforme Agréée” (PA), and refined payment reporting obligations that require status reporting only for VAT due upon collection.
The Finance Bill also revises penalties for non-compliance, increasing e-invoicing penalties from EUR 15 to EUR 50 per invoice (capped at EUR 15,000 annually), and imposing fines for e-reporting non-compliance at EUR 500 per transmission (also capped at EUR 15,000 per year), alongside clarifications regarding sanctions for approved platforms (PAs).

Sweden appoints a special investigator to determine how the EU’s new VAT rules for the digital age should be implemented in national legislation, focusing on modernisation and improved tax collection.
The inquiry will assess mandatory e‑invoicing and digital reporting for both cross‑border and potentially domestic B2B transactions, including required legislative amendments.
Final proposals—covering data use by the Swedish Tax Agency and alignment with the EU’s 2030 digital reporting deadlines—must be delivered by 30 November 2027.

Croatia’s Fiscalization 2.0 framework establishes clear definitions for who qualifies as an issuer and recipient of e-invoices (eRačun), applying to all VAT-registered entities, corporate income taxpayers, self-employed individuals with a business presence in Croatia, and public sector bodies.
Certain entities are excluded from being considered issuers or recipients, including branches and fixed establishments of foreign companies that only hold a Croatian VAT ID and foreign companies without a permanent establishment in Croatia.
The law requires all obligated taxpayers to issue structured electronic invoices that meet Croatia’s technical specifications, emphasizing the need for businesses to correctly identify their status as an issuer or recipient to comply with the new invoicing requirements as the country transitions to full B2B e-invoicing.

Cameroon is modernizing its tax administration by introducing mandatory electronic invoicing as part of its 2026 Finance Law, shifting to a real-time digitaltax system that enhances transaction-level visibility and automated tax collection, aligning with global trends in Continuous Transaction Controls (CTC).
The new e-invoicing regime includes mandatory certified e-invoicing solutions, immediate tax collection mechanisms, and digital transmission of structured invoice data, building on earlier provisions from the 2024 Finance Law that required electronic production tracking and digital accounting systems for certain sectors.
Businesses in Cameroon, including foreign companies providing digital services, must prepare for compliance by updating their ERP systems for structured e-invoices, integrating with approved platforms, and adhering to new reporting obligations, including a 3% tax on gross revenue from Cameroon unless opting for standard corporate income tax.

Introduction of Mandatory e-Invoicing: The House of Peoples has approved the Fiscalization Bill, which mandates electronic invoicing and fiscalization for all business transactions (B2B, B2G, and B2C). This legislation aims to enhance transparency, combat tax fraud, and modernize the tax system through real-time reporting and centralized transaction oversight.
Centralized Verification and Compliance Mechanisms: Under the new system, all invoices will be declared and will include a unique QR code for instant verification of fiscalization status. The bill outlines a penalty regime for non-compliance, with potential fines and trade restrictions for businesses that fail to issue electronic invoices according to the established regulations.
Technological Infrastructure for Implementation: The legislation establishes the Central Platform for Fiscalisation (CPF) for B2B and B2G transactions, while B2C transactions will utilize Approved Electronic Fiscal Systems (EFS). This infrastructure will ensure secure issuance, receipt, and archiving of electronic invoices, ultimately aiming to improve tax collection efficiency and reduce administrative burdens for businesses and tax authorities alike.

Australia