HIGHLIGHTS
France: Mandatory B2B e-invoicing takes effect from September 2026
France’s B2B e-invoicing and e-reporting mandate reaches its go-live milestone, with the legal framework completed by Decree No. 2026-677 and platform cybersecurity requirements tightened. From September 2026 the reform enters its operational phase: businesses must be able to receive structured e-invoices and, progressively, to issue them through registered platforms (PDPs), supported by the SIREN directory. Guidance stresses upstream validation to prevent invoice-number duplication and warns that invoices must remain legally correct even where technical routing uses other identifiers. Every company trading in France is affected, and those not ready by 1 September face disruption to invoice receipt and compliance. Action: confirm platform registration and directory entries, test issuing and receiving flows end-to-end, align ERP and master data, and brief AR/AP and finance teams. France has separately delayed its VAT recodification to January 2027 to limit disruption during the rollout.
Related links:
- link: France confirms 2026 start for B2B e-invoicing mandate
- link: France confirms September 2026 launch and tightens platform cybersecurity
- link: Decree No. 2026-677 completes the e-invoicing legal framework
- link: France’s e-invoicing mandate enters its final readiness phase
- link: France e-invoicing 2026: what happens if you’re not ready by September 1
- link: SIREN directories and platform registration
- link: Upstream validation to prevent invoice number duplication
- link: E-invoices must remain legally correct even where routing uses other identifiers
- link: France updates VAT e-invoicing and e-reporting guidance ahead of rollout
Slovakia: First fully functional e-invoicing infrastructure ready ahead of 2027 mandate
Slovakia has completed the technical infrastructure for its mandatory e-invoicing regime — reported as the first fully functional national e-invoicing infrastructure of its kind in Europe — and has expanded automatic tax registration ahead of the 2027 start. Early momentum is strong: around 5,000 firms have adopted e-invoicing voluntarily as the Financial Administration released a practical guide and announced free regional conferences for September 2026. All businesses trading in Slovakia will be affected once the mandate applies. Action: use the pre-mandate window to pilot issuing and receiving structured invoices, validate ERP and accounting integrations against the published specifications, confirm registration status, and attend the regional conferences for implementation detail. Early adoption reduces go-live risk and spreads the cost of change over a longer period.
Related links:
- link: Slovakia launches fully functional e-invoicing infrastructure, first in Europe
- link: Slovakia expands automatic tax registration ahead of the 2027 mandate
- link: Free regional e-invoicing conferences announced for September 2026
- link: 5,000 firms join e-invoicing early as tax authority releases practical guide
- link: Briefing document / podcast: e-invoicing in Slovakia
Greece: Mandatory B2B e-invoicing enters its second phase in October 2026
Greece’s mandatory B2B e-invoicing programme moves into its second phase from October 2026, expanding scope and obligations for businesses trading in Greece. Building on the earlier phase and the established myDATA framework, the next stage advances the transition to structured electronic invoicing. Businesses within scope must ensure their systems can issue and transmit compliant e-invoices and reconcile with myDATA reporting. Action: confirm which entities and transaction types fall within phase 2, finalise provider or platform arrangements, test end-to-end issuance and reporting, and align AR/AP processes and master data before the October deadline. Groups managing several EU mandates should coordinate Greece with the French go-live and the upcoming Slovak, Norwegian and Luxembourg timelines rather than running each as an isolated project.
Norway: Advancing toward mandatory structured B2B e-invoicing from 2027
Norway is moving toward mandatory structured B2B e-invoicing and digital tax reporting from 2027, underpinned by SAF-T and fiscal requirements. The direction of travel points to structured invoice exchange combined with the existing SAF-T regime, affecting businesses trading in Norway. A technical overview of fiscal requirements and SAF-T accompanies the policy signals. Action: assess ERP readiness for structured e-invoicing (for example Peppol-based exchange), review SAF-T data quality, and begin planning integration and testing ahead of the 2027 timeline. Multinationals should fold Norway into a coordinated Nordic and EU e-invoicing roadmap rather than treating it in isolation, given the parallel French, Slovak and Luxembourg developments.
Related links:
- link: Norway advances toward mandatory e-invoicing and digital tax reporting
- link: Norway: fiscal requirements and SAF-T technical overview
- link: Briefing document / podcast: e-invoicing and e-reporting in Norway
Luxembourg: Phased mandatory domestic B2B e-invoicing across 2028–2029
Luxembourg has proposed a phased rollout of mandatory domestic B2B e-invoicing from 2028 to 2029, giving businesses a defined runway to prepare. The phased approach staggers obligations by taxpayer category, aligning Luxembourg with the wider European move toward continuous transaction controls and structured invoice exchange. All businesses trading in Luxembourg will ultimately be in scope. Action: monitor the legislative timeline and phase criteria, assess ERP and invoicing-platform readiness, and factor Luxembourg into multi-country e-invoicing programmes alongside France, Belgium, Germany and Slovakia. Early planning avoids a last-minute compression of system changes across several jurisdictions at once.
Related links:
link: Luxembourg sets phased mandatory domestic B2B e-invoicing rollout for 2028–2029
UAE: Mandatory accredited e-invoicing providers phased in; digital VAT audit expands
The UAE is phasing in mandatory accredited e-invoicing service providers for businesses and public bodies, requiring e-invoicing to be handled through accredited channels. In parallel, the Federal Tax Authority is expanding digital VAT audit access using e-invoicing data and analytics, raising the stakes for data quality. Businesses operating in the UAE must select accredited providers and prepare structured invoicing and reporting. Action: shortlist and engage accredited providers, align ERP and master data to the technical requirements, and strengthen data controls given the FTA’s growing analytics-driven audit capability. Coordinate UAE readiness with the parallel Gulf rollouts — Saudi Arabia’s Phase 2 waves and Oman’s Fawtara — under a single regional strategy rather than country-by-country.
Related links:
link: UAE FTA expands digital VAT audit access with e-invoicing and analytics
Malaysia: E-invoice exemption threshold raised to MYR 3 million
Malaysia has raised the e-invoice exemption threshold to MYR 3 million under e-Invoice Guideline Ver 4.8, taking more smaller businesses out of the immediate mandatory scope, while the tax authority also tightened MyInvois validation for amounts and passport numbers. Smaller taxpayers near the previous limit gain relief; those still in scope face stricter data validation. Action: reassess whether your entity now falls within the exemption and, if still mandated, review MyInvois data quality for amounts and identifiers to avoid rejections. Businesses should continue building e-invoicing capability even if temporarily exempt, as thresholds are likely to tighten over time and early readiness reduces future cost.
Related links:
link: Malaysia tightens MyInvois validation for amounts and passport numbers
Dominican Republic: Mandatory e-invoicing extended to large and medium taxpayers
The Dominican Republic’s DGII has mandated electronic invoicing for large local and medium taxpayers, extending the country’s e-CF regime to further taxpayer segments. Newly covered businesses must be able to issue and process compliant electronic tax receipts (e-CF) within the applicable deadlines. Action: confirm your taxpayer classification and go-live date, implement or upgrade an e-CF solution, complete certification and testing with DGII, and align AR/AP and archiving processes. Multinationals should coordinate the Dominican Republic with other Latin American CTC regimes — Brazil, Mexico and Chile — to leverage common architecture and avoid duplicated effort across the region.
Related links:
link: Dominican Republic expands mandatory electronic invoicing to large local and medium taxpayers
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OTHER NEWS — BY COUNTRY
Albania
Bosnia and Herzegovina
Brazil
China
link: China’s VAT reform: data-driven tax administration and new compliance rules
Congo (Republic)
link: Congo Republic sets 1 October deadline for mandatory electronic filing and payment
link: National SFEC awareness campaign continues in Pointe-Noire and Kouilou
Costa Rica
Cyprus
Czech Republic
link: Czech tax authority clarifies EET 2.0 rounding rules for cash and card payments
Denmark
European Union
France
Ghana
Hungary
Iceland
Kazakhstan
North Macedonia
Oman
Pakistan
Philippines
link: Sample invoice formats and required information
link: Revenue Memorandum Order on sales machine accreditation and registration
Poland
Romania
link: ANAF launches free apps to help taxpayers verify SAF-T data
Serbia
South Africa
link: SARS launches consultation on digital VAT modernisation
link: South Africa modernizes VAT with real-time e-invoicing and digital reporting
link: South Africa proposes digital VAT model for real-time tax compliance
link: South Africa’s VAT modernisation signals future retail fiscalization
Spain
Turkey
link: Taxi fiscal devices version 2.0 updates reporting requirements
Uganda
Venezuela
Vietnam
Zambia
WORLD — CONCEPTS & BRIEFINGS
VAT concepts, e-invoicing / e-reporting briefings and global, cross-border developments.
Blockbusters on VATupdate.com
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.
98 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.
