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E-Invoicing & E-Reporting developments in the news in week 31/2026

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  1. Europe

1.1 European Union — Transfer of Own Goods Under ViDA: Towards a Single VAT Registration

  • ViDA introduces an optional transfer‑of‑own‑goods scheme combined with an extended One‑Stop Shop, allowing businesses to declare cross‑border movements of their own stock through a single VAT return rather than registering in every destination Member State. From 1 July 2028 this replaces today’s call‑off stock simplification, materially reducing the number of foreign VAT registrations that multinational supply chains must currently maintain across the European Union. [vatupdate.com]
  • Businesses that decline the new scheme may still move goods the “old way,” treating the movement as a deemed intra‑Community supply and acquisition between two of the company’s own VAT numbers. This preserves existing deduction and reporting mechanics but keeps the registration burden, meaning firms must weigh simplification against control over local input‑VAT recovery, invoicing practices and established ERP configurations before opting in or out. [vatupdate.com]
  • Affected parties include manufacturers, distributors and e‑commerce operators holding stock in multiple Member States. Those opting out remain subject to full Digital Reporting Requirements from July 2030, plus continuing Intrastat obligations. Early impact assessment is advised, since the choice influences VAT cash flow, compliance cost and system readiness. The scheme is optional, but the strategic decision should be taken well ahead of the 2028 start date. [vatupdate.com]

1.2 European Union — Commission Implementing Regulation (EU) 2026/1869: Technical Rules for OSS, IOSS and the Own‑Goods Scheme

  • Commission Implementing Regulation (EU) 2026/1869 of 27 July 2026 amends Regulation (EU) 2020/194, setting the detailed technical and administrative rules underpinning the ViDA package. It harmonises the electronic information exchanged between Member States and taxable persons across all special schemes, and formally introduces the new transfer‑of‑own‑goods scheme, ensuring registration, identification and reporting are handled consistently through a common electronic framework applicable throughout the European Union. [vatupdate.com]
  • The Regulation clarifies how businesses register for and use the One‑Stop Shop, Import One‑Stop Shop and the own‑goods scheme, including the structure of identification data, VAT‑return details and corrections. By standardising these elements, it aims to reduce divergent national implementations, simplify onboarding for taxable persons and give tax authorities a reliable, uniform dataset for cross‑border VAT collection and administrative cooperation under the modernised special‑scheme architecture. [vatupdate.com]
  • Application dates are staggered across 2027 and 2028 to align with the broader ViDA timeline, giving Member States and operators time to adapt systems. The measure affects all OSS/IOSS users, marketplaces and businesses planning to use the own‑goods scheme. Tax and IT teams should review the technical specifications early, since return formats, identification requirements and data fields will directly shape ERP and reporting configurations. [vatupdate.com]

1.3 France — FNFE‑MPE Publishes Three‑Part Go‑Live Checklist for the 1 September 2026 Reform

  • FNFE‑MPE, France’s national e‑invoicing forum, has released a three‑part go‑live checklist to help businesses prepare for the mandatory e‑invoicing and e‑reporting reform starting 1 September 2026. The checklist structures readiness around organisational, functional and technical dimensions, giving companies a practical framework to verify that processes, master data and connections to approved platforms are in place before the first mandatory obligations take effect nationwide. [fnfe-mpe.org]
  • From 1 September 2026, all French businesses must be technically able to receive electronic invoices, while large and mid‑size enterprises must also issue them through certified partner platforms (Plateformes Agréées) using structured formats. The checklist emphasises confirming platform selection, directory registration and interoperability, so that inbound and outbound flows function correctly from day one and invoices are not rejected for missing mandatory structured data fields. [fnfe-mpe.org]
  • The guidance targets tax, finance and IT teams responsible for compliance, encouraging early testing and coordination with chosen platforms and suppliers. It reinforces that reception capability is universal, whereas issuance obligations are phased by company size. By following the three‑part structure, businesses can identify gaps, allocate responsibilities and reduce operational risk ahead of France’s landmark shift to structured, platform‑based invoicing and associated e‑reporting requirements. [fnfe-mpe.org]

1.4 France — France’s E‑Invoicing Rulebook Is Complete: Decree No. 2026‑677 and the Order of 27 July 2026

  • Decree No. 2026‑677 and the Order of 27 July 2026, published on 28 July and effective from 29 July, complete the legal framework governing France’s e‑invoicing and e‑reporting reform. Together they finalise the outstanding technical and procedural rules, giving businesses and platform providers the definitive rulebook needed to build compliant solutions ahead of the mandate’s staged entry into force across the French market.
  • The texts set out accreditation requirements for partner platforms (Plateformes Agréées), rules on platform mobility and switching, accepted structured formats, data‑transmission obligations and audit and archiving standards. By codifying these details, France closes previous uncertainty over how certified platforms operate and how invoice and reporting data must flow to the tax administration, allowing vendors and taxpayers to finalise system design with legal certainty.
  • The framework confirms the reform calendar, with key obligations from 1 September 2026 and further phases from 1 September 2027. It affects all businesses subject to French VAT, plus platform operators serving them. Tax and IT stakeholders should map these final rules against their implementation roadmaps, ensuring format compliance, platform contracts and archiving processes align with the now‑complete regulatory requirements before go‑live.

1.5 Slovakia — FAQ on Mandatory E‑Invoicing (eFaktúra) from 1 January 2027

  • From 1 January 2027, Slovak VAT payers must issue and receive structured electronic invoices for domestic B2B and B2G transactions under the eFaktúra system. Invoices must comply with the European EN 16931 standard in UBL or CII formats and be exchanged through certified delivery providers and the Peppol network, replacing paper and unstructured PDF invoicing for the affected domestic supply flows. [vatupdate.com]
  • The obligation to receive structured e‑invoices applies broadly, including sole traders and freelancers, meaning virtually all businesses must ensure they can accept compliant electronic documents. Issuance requirements center on VAT‑registered suppliers of domestic B2B and B2G supplies. Business‑to‑consumer transactions are excluded from the mandate, keeping the scope focused on inter‑business and public‑sector invoicing where structured data delivers the greatest control and reporting value. [vatupdate.com]
  • The FAQ clarifies formats, delivery mechanisms, certified provider roles and the position of Peppol within Slovakia’s model, helping taxpayers understand practical onboarding steps. Companies should confirm access to a certified delivery provider, validate ERP output against EN 16931 and test exchange capability well before the January 2027 start. Early preparation reduces the risk of non‑compliant invoices and associated processing or deduction difficulties. [vatupdate.com]

1.6 Spain — Spain Considers Unifying VAT E‑Reporting and E‑Invoicing Systems

  • Spain is exploring the consolidation of its separate e‑reporting and e‑invoicing systems into a single centralised platform, potentially bringing together the existing SII real‑time ledger reporting and the newer VeriFactu billing‑software regime. The aim is to reduce administrative burden and duplication for taxpayers who currently face overlapping digital obligations, streamlining how invoice and transaction data are captured and transmitted to the Spanish tax administration. [vatupdate.com]
  • Under the current framework, large taxpayers with turnover above €6 million must report invoice data through SII within four days, while VeriFactu targets certified billing software for smaller businesses. Unifying these tracks could also absorb periodic and annual summary obligations, such as Form 390, into one flow, lowering compliance costs and simplifying data management for a wide range of Spanish VAT‑registered businesses. [vatupdate.com]
  • The proposal remains under consideration, with no confirmed legislation or implementation timeline yet announced. Businesses operating in Spain should monitor developments closely, since a unified system could significantly change reporting workflows, software requirements and internal controls. Tax and IT teams may wish to track how SII, VeriFactu and any future obligations converge, to anticipate system changes and avoid duplicated investment in parallel compliance solutions. [vatupdate.com]
  1. Americas

2.1 Brazil — Brazil’s VAT Reform: Mandatory CBS and IBS E‑Invoicing Begins August 2026

  • As part of Brazil’s landmark VAT reform, most businesses must from 3 August 2026 include new CBS (federal) and IBS (state and municipal) fields on their electronic invoices. Invoices submitted without these mandatory fields will be rejected by the tax system, and missing or incorrect data may trigger a penalty of around 1%, making accurate e‑invoice configuration an immediate operational priority for affected taxpayers. [vatupdate.com]
  • The reform introduces CBS and IBS as the new dual VAT‑style taxes replacing several existing levies, and the e‑invoicing changes are the practical first step in operationalising them. Companies must update their invoicing systems, tax‑determination logic and ERP integrations to populate the new fields correctly, ensuring that both the calculation and the structured transmission of the new taxes meet the tax authority’s validation requirements from the start date. [vatupdate.com]
  • A July 2026 decree defers certain registration and invoicing obligations for individuals and rural producers to January 2027, providing a transitional easing for specific taxpayer categories. Nonetheless, the broad business population faces the August 2026 deadline. Brazilian and multinational groups operating locally should prioritise system testing and data validation to avoid invoice rejection, cash‑flow disruption and penalties during the transition to the reformed indirect‑tax framework. [vatupdate.com]
  1. Middle East

3.1 Oman — Oman Launches Fawtara E‑Invoicing: Four‑Phase Rollout Begins August 2026

  • Oman’s Tax Authority is launching Fawtara, a clearance‑based national e‑invoicing system built on a five‑corner model with real‑time validation of invoices before they reach the customer. The system integrates taxpayers, accredited service providers and the tax authority, requiring structured electronic invoices to be cleared through the platform, marking a significant modernisation of Oman’s VAT compliance and transaction‑control infrastructure across the business economy. [vatupdate.com]
  • The rollout proceeds in four phases. Phase 1 begins in August 2026 with the first 100 large VAT‑registered companies, followed by all large companies from February 2027, then the remaining taxpayers from August 2027, and finally government entities. This phased, size‑based approach gives businesses staggered onboarding windows, allowing larger and more resourced taxpayers to lead while smaller entities and public bodies follow on defined later timelines. [vatupdate.com]
  • Affected businesses must prepare ERP and billing systems to generate compliant structured invoices, connect with accredited providers and support real‑time clearance workflows. The accompanying FAQs clarify scope, model design and phase timing, helping taxpayers plan implementation. Early‑wave companies in particular should begin readiness work promptly, since clearance failure would prevent valid invoice issuance and could disrupt sales, VAT recovery and normal commercial operations in Oman. [vatupdate.com]

3.2 Saudi Arabia — Update: ZATCA Announces 25th E‑Invoicing Integration Wave for VAT Taxpayers

  • ZATCA has announced Wave 25 of the Phase 2 (Integration) e‑invoicing programme, covering resident Saudi taxpayers whose VAT‑taxable revenue exceeded SAR 187,500 in any of the years 2022 to 2025. Targeted taxpayers must integrate their e‑invoicing systems with the Fatoora platform by 1 February 2027, moving beyond simple electronic generation to full technical integration and real‑time clearance of standard tax invoices. [vatupdate.com], [vatupdate.com]
  • Phase 2 integration requires taxpayers to connect via APIs, generate invoices in the mandated XML format, include additional mandatory fields such as QR codes, and comply with cryptographic and archiving requirements. This is a substantial technical step beyond Phase 1, demanding coordination between tax, finance and IT functions, plus testing against ZATCA’s specifications to ensure invoices are successfully cleared or reported without rejection under the platform’s validation rules. [vatupdate.com], [vatupdate.com]
  • ZATCA notifies each targeted group at least six months before its integration deadline, giving affected businesses time to prepare. This item consolidates two 31 July posts describing the same Wave 25 population and 1 February 2027 deadline. Saudi‑resident taxpayers meeting the revenue threshold should confirm their wave status early and begin integration work, since late readiness risks non‑compliance, invoice rejection and potential penalties under the enforcement framework. [vatupdate.com], [vatupdate.com]

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From Invoice to Intelligence: E‑Invoicing Explained
This explanatory article delves into the transformative evolution of e-invoicing and e-reporting systems, illustrating their progression from mere compliance mechanisms into sophisticated sources of real-time tax intelligence. It meticulously outlines how the integration of structured invoice data, continuous data transmission, and advanced analytical capabilities empowers tax authorities to shift from traditional periodic reporting models to dynamic, ongoing control frameworks. The article contextualizes these developments within the broader landscape of national Continuous Transaction Control (CTC) regimes and the European Union’s ambitious VAT in the Digital Age (ViDA) initiative. It is an essential read for businesses and tax professionals seeking to grasp the strategic direction of digital VAT controls and the profound implications for their systems, governance structures, and data management practices.

86 Country Profiles on E‑Invoicing and ViDA Mandates
VATupdate has published a comprehensive and structured collection of country profiles, offering in-depth coverage of e-invoicing, e-reporting, e-transport documentation, SAF-T obligations, and ViDA-related initiatives worldwide. These profiles deliver a standardized overview of the current status and projected trajectory of digital reporting mandates across various jurisdictions. Designed as an invaluable resource for multinational businesses, tax teams, and advisors, they facilitate quick comparisons of requirements, implementation timelines, and diverse regulatory models across countries. This initiative significantly aids compliance planning, impact assessments, and strategic decision-making by consolidating fragmented information into a consistent, continuously updated reference framework specifically focused on digital tax controls.

Worldwide Upcoming E‑Invoicing Mandates Overview
This regularly updated chronological overview provides a concise summary of upcoming global e-invoicing and e-reporting mandates. It encompasses new implementations, phased rollouts, and significant regulatory changes across the globe, offering clear visibility on expected effective dates and the evolving nature of requirements across jurisdictions. The overview is an indispensable tool for multinational businesses needing to track compliance milestones across multiple countries and regions. By presenting these developments in a single, coherent timeline, it empowers proactive planning, efficient resource allocation, and the strategic alignment of technology roadmaps with crucial regulatory deadlines within an increasingly real-time and data-driven VAT environment.

 

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  1. Executive Summary

The global landscape for Value Added Tax (VAT) and e-invoicing is undergoing a significant transformation, driven by a widespread push towards digitalization, real-time reporting, and enhanced tax compliance. Recent developments across the European Union, France, Brazil, Oman, Slovakia, and Saudi Arabia highlight this trend, with major reforms either recently implemented, coming into effect, or in advanced planning stages.

Key themes include:

  • EU-wide Harmonization and Simplification (ViDA): The VAT in the Digital Age (ViDA) package is introducing a new, optional “Transfer of Own Goods (TOOG)” scheme from July 1, 2028, to simplify intra-EU stock movements, while also ushering in stringent “Digital Reporting Requirements (DRR)” for those opting out from July 1, 2030.
  • Mandatory B2B E-Invoicing: Several countries, including France, Slovakia, and Oman, are implementing mandatory e-invoicing for business-to-business (B2B) and business-to-government (B2G) transactions, often leveraging structured electronic formats and specialized platforms.
  • Comprehensive VAT Reforms: Brazil is notably replacing its complex consumption tax system with a dual VAT (CBS and IBS), with e-invoicing for these new taxes commencing in August 2026. Saudi Arabia continues its phased e-invoicing integration and VAT registration waves.
  • Technical Standardization and Interoperability: A strong emphasis is placed on using standardized electronic formats (e.g., XML under EN 16931, UBL, CII) and platforms that ensure secure data exchange and potential EU-wide interoperability (e.g., Peppol network in France and Slovakia).

These reforms collectively represent a move towards greater transparency, reduced fraud, and streamlined compliance, but also present substantial implementation challenges for businesses and tax authorities alike.

  1. EU VAT Reforms: VAT in the Digital Age (ViDA) and Implementing Regulations

The EU’s “VAT in the Digital Age” (ViDA) package, adopted in March 2025, is profoundly reshaping cross-border VAT compliance. Commission Implementing Regulation (EU) 2026/1869, published on July 28, 2026, provides the critical technical details for these changes, particularly concerning VAT special schemes.

2.1. New Technical Rules for OSS, IOSS, and the ViDA Transfer of Own Goods Scheme (Regulation (EU) 2026/1869)

This regulation significantly amends and updates Implementing Regulation (EU) 2020/194, which governs VAT special schemes like the One Stop Shop (OSS) and Import One Stop Shop (IOSS). Its primary objectives are to “harmonise electronic reporting across all special schemes, ensure their proper and secure functioning, and guarantee uniform application across Member States.”

  • Expanded Definition of “Special Schemes”: A consolidated definition now includes the non-Union scheme, the Union scheme, the import scheme, and the newly introduced “transfer of own goods scheme.” The “Union scheme” is also redefined to explicitly cover intra-Community distance sales, certain domestic supplies, and services.
  • Enhanced Data Quality and Administrative Cooperation: The regulation mandates “automatic exchange of information” for VAT identification numbers and other business details between Member States via a central register. To ensure data accuracy, the Member State of identification will “pre-fill the information already available in its national database concerning taxable persons requesting their registration in a special scheme.”
  • Standardization of Electronic Reporting: Taxable persons must use a “common electronic message set out in Annex III” for VAT returns, with specific columns for each scheme. Systems must “offer the facility to save the information, and any change in the information… before that information or change is submitted.” Detailed instructions are provided for filing nil VAT returns and conditional reporting.
  • Detailed Identification and Registration Requirements: Replaced Annexes I, II, and III specify extensive data elements for registration, exclusion/deletion criteria, and the comprehensive structure of the VAT return form, including general information, sections for supplies/transfers by Member State of consumption, and adjustments. It clarifies that “For Union and Non-Union schemes, tax period relates to calendar quarters… For import and transfer of own goods schemes, tax period relates to calendar months.”
  • Application Dates: Most of the detailed amendments will apply from July 1, 2028, with an interim amendment to Annex I applying from January 1, 2027, until June 30, 2028.

2.2. The Transfer of Own Goods (TOOG) Under ViDA: Single VAT Registration

A core element of ViDA’s “Single VAT Registration” (SVR) pillar is the new, optional special scheme for the “Transfer of Own Goods (TOOG),” designed to alleviate the administrative burden of moving a business’s own stock across EU internal borders. This area has long created “quiet administrative pain” due to the need for multiple VAT registrations.

  • Current “Registration Maze”: Today, moving goods between Member States without a sale is treated as a “deemed intra-Community supply” in the departure state and a “deemed intra-Community acquisition” in the arrival state. This typically requires businesses to “hold a local VAT registration” in the destination country to account for the acquisition VAT.
  • Phasing Out Call-Off Stock: The current call-off stock simplification (Article 17a), introduced in 2020, will be phased out. “No new call-off stock arrangements may be entered into after 30 June 2028.” Existing arrangements can continue until June 30, 2029, after which the simplification ceases entirely. The TOOG scheme effectively “subsumes” call-off stock, covering both known-customer and own-warehouse movements.
  • The New TOOG Scheme (from July 1, 2028): This optional scheme allows businesses to register in a “one Member State of identification (MSI)” and report “all qualifying intra-EU movements of its own goods on a single, monthly OSS-style return.” The intra-Community acquisition in the arrival state is exempt from VAT, and these transfers are excluded from recapitulative statements. The Implementing Regulation (EU) 2026/1869 integrates TOOG into the OSS architecture with new definitions and dedicated reporting columns.
  • Optionality and Digital Reporting Requirements (DRR): The TOOG scheme is “entirely optional.” However, declining it means that from July 1, 2030, any transfer of own goods not reported through TOOG will fall under ViDA’s “Digital Reporting Requirements (DRR).” This mandates:
  • Structured E-invoicing: E-invoices must be issued in a “structured electronic format compliant with the European standard EN 16931.”
  • 10-Day Issuing Deadline: E-invoices must be issued “within 10 days of the chargeable event.”
  • Real-time Reporting: Invoice data must be transmitted to the tax authority “in real time — at the moment the e-invoice is issued or should have been issued — on a transaction-by-transaction basis.” The DRR “replaces the recapitulative statement (EC Sales List)” for in-scope transactions.
  • Strategic Trade-Off: Businesses face a choice between “single monthly OSS return under TOOG” versus “multiple local registrations + structured e-invoicing + real-time DRR reporting.”
  • Intrastat Persistence: Crucially, the TOOG scheme “does not relieve businesses of Intrastat obligations.” Intrastat, being a statistical regime, continues largely unchanged, requiring dispatch and arrival declarations regardless of the VAT path chosen.
  • Deductibility: TOOG makes the movement “VAT-neutral at transfer” but does not cover the recovery of local input VAT on unrelated costs or onward domestic supplies, which may still necessitate a local registration.
  • CJEU Case Law: Landmark Court of Justice of the European Union (CJEU) judgments (e.g., Josef Plöckl, Collée, EMAG Handel Eder, Herst) remain relevant for characterizing movements and upholding VAT neutrality.
  1. Country-Specific E-Invoicing and VAT Mandates

Beyond the EU-wide ViDA initiatives, several countries are advancing their own digital VAT and e-invoicing reforms.

3.1. France: Comprehensive B2B E-Invoicing and E-Reporting

France’s B2B e-invoicing reform is set to go live on September 1, 2026, with the full regulatory framework solidified by Decree No. 2026-677 and the Order of July 27, 2026, published on July 28, 2026.

  • Mandate Phasing: From September 1, 2026, “every business established in France and subject to VAT must be able to receive electronic invoices,” while “large enterprises… and ETIs… must also issue e-invoices through an approved platform and start e-reporting.” SMEs, micro-enterprises, and TPEs follow for issuance on September 1, 2027.
  • Decentralized “Y-Model”: France adopted a “decentralised Y-model,” where businesses select their own “Plateformes Agréées” (PAs) that interconnect through a “central directory (annuaire) managed by the PPF (Portail Public de Facturation).” The PPF serves as the “directory and fiscal concentrator.”
  • Business Protections: The new rulebook ensures easier switching between accredited platforms, guaranteed service continuity during transitions, and lighter reporting (no transmission required if there are zero reportable transactions). It also stipulates that “no one can change where your invoices are delivered without your signed agreement.”
  • PA Obligations: Accredited platforms face stringent requirements, including annual surveillance audits, identity verification of clients, formal agreements for reception, updates to the PPF annuaire, portability without service breaks, and daily synchronization of the PPF and Peppol directories. PAs must support “socle formats — Factur-X, UBL and CII” and comply with AFNOR standards (XP Z12-012, XP Z12-013, XP Z12-014).
  • Go-Live Checklist: The FNFE-MPE (French National Forum for Electronic Invoicing and Public Electronic Procurement) has published a three-part checklist to help businesses, software vendors, and PAs prepare for go-live, focusing on operational risks such as “rational choice of reception addresses,” “duplicate management,” and “strict framing of the ‘Rejected’ lifecycle status.”
  • E-Reporting: Large enterprises and ETIs must implement “the four components of e-reporting” for transaction and payment data for flows outside domestic B2B (e.g., B2C and cross-border).

3.2. Brazil: Dual VAT Reform and E-Invoicing

Brazil approved a major VAT reform in December 2023, transitioning from five consumption taxes to a Dual VAT system comprising federal CBS and state/municipal IBS.

  • E-Invoicing Mandate: For most businesses, August 3, 2026, is a critical deadline, as “electronic invoices must include new CBS and IBS fields or they will be rejected.” Missing these fields “may trigger a 1% penalty on the transaction value.”
  • Phased Collection and Rollout: A temporary 1% test rate applies for information only during 2026. “Real CBS collection starts in 2027, IBS rolls out from 2029, and the old tax system is expected to end by 2033.”
  • Extensions: Some CNPJ registration and invoicing duties for individuals and certain rural producers have been delayed until January 1, 2027.

3.3. Oman: Phased E-Invoicing Rollout (“Fawtara”)

Oman is launching its “Fawtara” e-invoicing system, a clearance-based digital invoicing model that requires real-time validation by the Tax Authority.

  • Implementation Timeline: The system rolls out in four phases, commencing August 2026 with “Phase 1 covers the first 100 large VAT-registered companies.” Phase 2 extends to all large VAT-registered companies from February 2027, Phase 3 to all remaining VAT-registered taxpayers from August 2027, and Phase 4 to government institutions at a later, unannounced date.
  • Objectives: The stated goals are to “improve transaction efficiency, ensure transparency and tax compliance, and prevent fraudulent invoicing.”
  • Operating Model: E-invoices are exchanged through a five-party model linking the supplier, supplier’s service provider, buyer’s service provider, buyer, and the Oman Tax Authority (OTA). Voluntary early adoption is encouraged.

3.4. Slovakia: Mandatory B2B/B2G E-Invoicing (“eFaktúra”)

Slovakia is making e-invoicing mandatory for VAT payers from January 1, 2027, establishing it as the default invoicing system.

  • Scope: The mandate covers “B2B and B2G transactions only; consumer (B2C) invoicing is excluded.”
  • Format and Reception: Invoices must be in a “prescribed structured electronic format (XML under EN 16931, in UBL or CII).” Importantly, “every legal entity and every taxable person (business) must be capable of receiving eInvoices from 1 January 2027.”
  • Exchange Mechanism: Invoices will be sent and received via “certified delivery-service providers (‘Digital Postmen’)” accessible through accounting software or web/mobile apps.

3.5. Spain: Considering Unified E-Reporting and E-Invoicing

Spain is exploring the unification of its existing e-reporting and e-invoicing systems, including the SII (Immediate Supply of Information) and VeriFactu.

  • Current Systems: Large taxpayers with over €6 million in annual turnover currently use SII, which “requires transaction reporting within four days of invoice issuance or receipt,” and are exempt from VeriFactu.
  • Future Vision: Authorities aim to “reduce administrative burden by unifying reporting, including annual VAT summaries like Form 390, into a centralized system.”

3.6. Saudi Arabia: Continued E-Invoicing Integration and VAT Registration

Saudi Arabia is progressing with its e-invoicing integration phases and ongoing VAT registration efforts.

  • VAT Registration: The 27th wave of VAT registration requires affected taxpayers with turnover above SAR 187,500 to register by February 1, 2027.
  • E-invoicing (Fatoora Phase 2): The 25th wave of Phase 2 e-invoicing requirements applies to resident taxpayers with annual VAT-taxable revenues above SAR 187,500 in any of 2022–2025. These businesses “must integrate their e-invoicing systems with the Fatoora platform starting February 1, 2027.” Phase 2 adds requirements like API integration, XML invoice format, and additional mandatory fields.
  1. Cross-Cutting Trends and Key Dates

The global trajectory points towards increasingly digitized and interconnected VAT and e-invoicing ecosystems.

Key Trends:

  • Digitalization and Automation: A clear shift away from paper and unstructured digital formats (e.g., PDFs) towards structured electronic invoices (XML, UBL, CII) and automated exchange.
  • Real-time Reporting: The move towards near-real-time or real-time transaction reporting to tax authorities, epitomized by ViDA’s DRR and Oman’s clearance model.
  • Harmonization and Standardization: Efforts to standardize formats (EN 16931, AFNOR) and facilitate cross-border interoperability (Peppol network).
  • Reduced Administrative Burden (for some): While implementation is complex, the long-term goal is often to simplify compliance for businesses (e.g., EU TOOG, Spain’s unification plans) and enhance tax collection for authorities.
  • Increased Audit Capabilities and Fraud Prevention: Real-time data and standardized formats enable tax authorities to prevent fraud and conduct more efficient audits.

Consolidated Timeline of Key Dates:

  • January 1, 2027:EU: Administrative and registration data changes supporting OSS expansion apply (Article 2 of EU Reg. 2026/1869).
    • Brazil: CNPJ registration/invoicing duties delayed for individuals/rural producers.
    • Slovakia: Mandatory B2B/B2G e-invoicing (eFaktúra) begins; all legal entities/taxable persons must be able to receive e-invoices.
  • February 1, 2027:Saudi Arabia: 27th wave VAT registration deadline.
    • Saudi Arabia: 25th wave e-invoicing integration deadline for Fatoora Phase 2.
    • Oman: Phase 2 of Fawtara e-invoicing rollout begins (all large VAT-registered companies).
  • August 3, 2026:Brazil: Mandatory CBS and IBS e-invoicing begins for most businesses.
  • August 2026:Oman: Phase 1 of Fawtara e-invoicing rollout begins (first 100 large VAT-registered companies).
  • September 1, 2026:France: B2B e-invoicing reform begins: all VAT-registered businesses must be able to receive e-invoices; large enterprises/ETIs must issue e-invoices and start e-reporting.
  • August 2027:Oman: Phase 3 of Fawtara e-invoicing rollout begins (all remaining VAT-registered taxpayers).
  • September 1, 2027:France: SMEs, micro-enterprises, and TPEs follow for issuance of e-invoices and e-reporting.
  • July 1, 2028:EU: Transfer of Own Goods (TOOG) scheme goes live.
    • EU: Most detailed amendments to special schemes under Regulation (EU) 2026/1869 apply.
    • EU: No new call-off stock arrangements may begin.
  • June 30, 2029:EU: Call-off stock simplification ceases entirely.
  • July 1, 2030:EU: Digital Reporting Requirements (DRR) apply for own-goods movements not reported through TOOG (mandatory structured e-invoicing and real-time e-reporting).
  • 2033:Brazil: Old tax system expected to end.
  1. Conclusion

The period from late 2026 through 2030 marks a pivotal era for indirect tax compliance. Businesses operating internationally must proactively assess their intra-EU stock movements, domestic invoicing processes, and overall digital infrastructure to adapt to these sweeping changes. The strategic choices made regarding optional schemes like the EU’s TOOG will have long-term implications for administrative burden and reporting obligations. Continuous monitoring of national and supranational regulatory updates, coupled with robust compliance planning, will be essential for navigating this evolving landscape.

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