E-Invoicing & E-Reporting developments in the news in week 9/2026

Sweden Initiates Inquiry on Mandatory E-Invoicing and Digital VAT Reporting Under EU ViDA Framework

• Sweden has launched an official inquiry into implementing the EU’s VAT in the Digital Age (ViDA) framework, focusing on mandatory e-invoicing and digital reporting.
• The inquiry will assess necessary legal changes, the potential expansion of e-invoicing to domestic B2B transactions, and how the Swedish Tax Agency can use transaction-level data.
• The goal is to develop legislative proposals that align with EU requirements and enhance VAT fraud prevention.
• The final recommendations are due by November 30, 2027, to meet the EU’s July 1, 2030, implementation deadline.

UAE Mandates E-Invoicing via Peppol Network for All Businesses by 2027

• The UAE will implement mandatory e-invoicing in phases during 2026 and 2027, based on two ministerial decisions announced in 2025.
• Large companies must be able to receive e-invoices and appoint an Accredited Service Provider (ASP) by July 31, 2026; government agencies and smaller enterprises by March 31, 2027.
• E-invoicing using the PINT-AE format via the Peppol network is required for large companies by January 1, 2027, smaller companies by July 1, 2027, and government organizations by October 1, 2027.
• The UAE will use the “5-corner model” (DCTCE paradigm) for e-invoicing, with the Ministry of Finance as the fifth corner, and all e-invoices must use the Peppol MLS standard for message acknowledgements.
• Companies must use Accredited Service Providers (ASP) to exchange e-invoices through the Peppol network.
• See also Briefing document & Podcast: UAE E-Invoicing: VAT Compliance, Timelines, and Requirements

Argentina Introduces New E-Invoicing and Monthly Settlement Rules Effective July 2026

• Argentina’s Tax Authority (ARCA) will implement new e-invoicing rules and a monthly settlement system starting July 1, 2026.
• Financial institutions, insurance companies, credit card providers, prepaid health plans, and educational institutions must issue e-invoices integrated with digital tax systems.
• The rules allow high-volume issuers to consolidate multiple transactions into a single monthly e-invoice per customer, reducing administrative burden.
• Each point of sale will be linked to a specific economic activity, simplifying VAT and income tax reporting.
• The new system aims to make tax compliance easier for both businesses and individuals, enabling easier claims for VAT credits and income tax deductions.

Denmark phases out OIOUBL in favor of NemHandel BIS 4

• On February 24, 2026, the Danish Business Authority announced the gradual phase-out of the national e-invoice format OIOUBL 2.1 in favor of the new NemHandel BIS 4 format, which adapts the international Peppol BIS 4 standard to align with the upcoming EU ViDA requirements.
• This decision follows the cancellation of OIOUBL 3 and stems from a year-long analysis by the Danish Business Authority, indicating a strategic shift towards standardized e-invoicing practices.
• The migration from OIOUBL 2.1 to NemHandel BIS 4 will occur from 2028 to mid-2029, with a release candidate for the new format expected in 2028, and further timelines for final release and implementation yet to be detailed.

Namibia Delays Mandatory E-Invoicing Launch to 2028 or Later in Latest Budget

• Namibia confirms plans for mandatory e-invoicing for VAT-registered persons.
• Draft legislation and technical specifications are still pending.
• The original 2026 launch date is now unlikely.
• Launch is now expected in 2028 or later due to required consultations and development processes.

Singapore Expands InvoiceNow to Five-Corner Model for Real-Time GST E-Invoicing and Reporting

• Singapore is expanding its e-invoicing system (InvoiceNow/Peppol) into a five-corner model, where GST-relevant invoice data is sent both to business partners and directly to the tax authority (IRAS).
• Invoice delivery between businesses uses the PINT SG profile (UBL 2.1) via InvoiceNow, while GST reporting to IRAS uses a separate JSON schema submitted through IRAS/APEX APIs.
• Businesses must support multiple document types and ensure GST-relevant data is correctly mapped for IRAS.
• The reform aims to reduce manual errors, improve GST data quality, streamline compliance, and support a more digital tax environment.
• InvoiceNow remains the main channel for B2B invoice exchange, while IRAS receives structured data extracted from these invoices for near real-time GST visibility.