E-Invoicing & E-Reporting developments in the news in week 36/2026

Slide deck

EUROPE

Czech Republic

VAT Amendment Aligns with ViDA Digital-Age Rules

A draft VAT amendment transposes the EU ViDA package into Czech law, aligning domestic rules with the new Digital Reporting Requirements, platform-economy provisions and single VAT registration measures, and adapting invoicing definitions and chargeability so national legislation mirrors the harmonised EU framework rather than a purely national approach.
The changes affect all Czech VAT-registered businesses, digital platforms facilitating supplies and multinational groups with Czech establishments or registrations. Platform operators face deemed-supplier obligations, while companies using multiple registrations may benefit from single VAT registration simplifications; tax, finance and IT teams must review the practical impact on existing reporting.
The amendment follows the EU ViDA timeline, with the main Digital Reporting Requirements and structured e-invoicing phasing in toward 2030 and platform and single-registration elements earlier. Businesses should track the legislative passage, monitor the final text and prepare invoicing and platform systems in stages to avoid a compressed implementation.

Estonia

ViDA VAT Changes: Key Deadlines for Businesses

Estonia set out the key ViDA-driven deadlines, translating the EU package into a national timeline covering digital reporting, structured e-invoicing and the platform economy. The guidance clarifies when receipt and issuance become mandatory, how single VAT registration operates, and which transactions fall within scope, giving businesses a clearer planning horizon.
The deadlines affect all Estonian VAT-registered businesses, cross-border traders and platforms facilitating supplies to Estonian customers. Companies with intra-EU flows must prepare for ViDA cross-border reporting, while domestically focused businesses should assess national e-invoicing obligations; finance, tax and IT functions should begin scoping the effort well ahead of each milestone.
Businesses should map the Estonian deadlines against the wider EU ViDA schedule, aligning invoicing and reporting systems to each milestone. Early steps include confirming e-invoice receipt capability, upgrading ERP output to structured formats and testing data quality, spreading cost and reducing risk before the mandatory dates and 2030 cross-border reporting.

Europe (EU-wide)

Structured E-Invoicing Compliance under EN 16931 and National Mandates

This analysis reinforces EN 16931 as the common semantic backbone underpinning structured e-invoicing across European national mandates, defining the core data model expressed by UBL, CII, Factur-X, ZUGFeRD, XRechnung and Peppol BIS, ensuring consistent mandatory and conditional fields and interoperability between differing national syntaxes despite country-specific extensions.
The guidance is most relevant to multinationals operating across multiple EU mandate regimes and their ERP, e-invoicing and shared-service teams. Companies facing France, Germany, Poland, Belgium and Romania must reconcile local syntaxes with a single data model; software vendors and finance functions depend on EN 16931 to limit costly customisation.
Businesses should standardise internal invoice data models to EN 16931 semantics, then map each national syntax and rule set as a controlled extension. Practical steps include auditing current fields against the standard, engaging providers on conformance and establishing governance to manage country-specific rules as further European mandates take effect.

France

A Major Milestone for RTC: First E-Invoicing Go-Lives

Service provider RTC reported 22 successful customer go-lives as France’s national e-invoicing and e-reporting mandate became operational from 1 September 2026, demonstrating that PDP infrastructure, format handling and directory routing work in production and moving the reform from theory into live business operations for early adopters.
The milestone is relevant to large and intermediate enterprises now issuing e-invoices and e-reporting, and to all French VAT-registered businesses that must receive them. Service providers, PDPs, ERP vendors and finance and IT teams are directly impacted, while smaller businesses can observe early-adopter experiences to inform their own preparation.
With go-lives confirmed, remaining in-scope businesses should accelerate PDP onboarding, directory registration and end-to-end testing, learning from early adopters. SMEs follow in September 2027, so the interim period should be used to stabilise processes, refine ERP outputs and confirm partner readiness before enforcement and penalties begin.

E-Invoicing & E-Reporting Explained: Factur-X in France

This explainer describes how the Factur-X hybrid format works within France’s model, combining a human-readable PDF with embedded structured XML (CII). It sets out how Factur-X interacts with the Partner Dematerialisation Platforms and public portal, and why the structured data, not the PDF presentation, drives compliance, routing and e-reporting extraction.
The content targets French-established businesses, their finance and accounts-payable teams and the IT and ERP specialists configuring invoice formats. Suppliers issuing invoices, buyers validating them and service providers building integrations all need to understand the Factur-X profile France expects, especially organisations migrating from unstructured PDFs to compliant hybrid files.
Businesses should ensure ERP and billing systems generate Factur-X files matching the French profile and PDP requirements, testing embedded XML against mandatory EN 16931 fields. Steps include validating data extraction for e-reporting, confirming archiving of the structured layer and training teams, reducing rejection risk ahead of full enforcement.

E-Reporting Extended to Foreign VAT-Registered Businesses

France confirmed that e-reporting obligations extend beyond established businesses to non-established entities merely holding a French VAT registration, requiring transaction data for certain in-scope supplies. Having a French VAT number, even without a fixed establishment, can trigger e-reporting for domestic B2C sales or flows outside the e-invoicing perimeter.
The clarification affects foreign businesses registered for French VAT for distance sales, warehousing or supplies to French consumers, plus their advisers and compliance teams. Multinationals that assumed the mandate applied only to French-established entities must reassess; finance, indirect-tax and IT functions must identify which transactions now fall within e-reporting scope.
Affected businesses should map all French transaction flows to determine which supplies trigger e-reporting, select a platform or PDP and design data-capture processes. Because obligations arise without establishment, early scoping is essential; steps include confirming registration status, assessing reporting frequency and testing submission using the 2026 penalty-free tolerance period.

E-Reporting Rules Affect More Foreign Sellers Than Expected

Further analysis shows France’s e-reporting rules capture a wider population of foreign sellers than anticipated, extending to additional supply types. The combination of e-invoicing and e-reporting obligations and the treatment of B2C and mixed flows means many overseas businesses with French VAT numbers are in scope despite earlier narrower assumptions.
This affects foreign sellers holding French VAT registrations, including e-commerce operators, marketplace vendors and businesses making B2C supplies into France, plus their advisers. Companies that under-estimated the mandate’s breadth risk reporting gaps; tax, finance and systems teams should re-examine every French flow rather than relying on narrow assumptions.
Businesses should map French transaction flows in detail now to determine true e-reporting scope and cadence rather than assuming exemption. Steps include reviewing customer types, supply categories and registration reasons, then selecting a compliant solution and using the 2026 tolerance period to test data capture and reduce enforcement risk.

Mandatory E-Invoicing & E-Reporting to Begin 1 September 2026

France confirmed mandatory e-invoicing and e-reporting begin on 1 September 2026 for the first taxpayer group, fixing the reform’s start date. From then, the receipt obligation applies to all businesses while issuance and e-reporting commence for the first wave, removing lingering uncertainty about further postponement of the national mandate.
The start date affects all French VAT-registered businesses through the universal receipt obligation, and large and intermediate enterprises through issuance and e-reporting. Service providers, PDPs, ERP vendors and finance and IT teams are directly impacted; SMEs, though in a later phase, must still ensure receipt capability from the outset.
With the 1 September 2026 start fixed, in-scope businesses should confirm receipt capability, complete PDP onboarding and finalise issuance and e-reporting processes. A tolerance period delays penalties until 2027, so 2026 should stabilise flows and validate data quality; SMEs should track their later timetable and prepare early.

Mandatory E-Invoicing & E-Reporting for Large and Intermediate Enterprises

France introduced mandatory e-invoicing and e-reporting for large and intermediate enterprises as the reform’s first wave, requiring them to issue structured e-invoices and submit transaction and payment data. Size-based classification determines when a business moves from mere receipt capability to full issuance and reporting compliance under the mandate.
The obligation affects enterprises classified as large or intermediate under French thresholds, plus their finance, tax and IT teams and chosen PDPs. These businesses often have complex, high-volume invoicing; smaller trading partners are indirectly affected, as they must exchange compliant e-invoices with in-scope partners even before their own obligations begin.
In-scope enterprises should confirm classification, finalise PDP selection and complete integration and testing of issuance and e-reporting flows, prioritising data quality and reconciliation. SMEs follow in September 2027, so first-wave businesses should ensure smaller partners can receive e-invoices, using the 2026 penalty-free period to resolve issues before enforcement.

Mandatory E-Invoicing & E-Reporting Timetable Set

France published the confirmed phased timetable for its e-invoicing and e-reporting obligations, setting the sequence of receipt, issuance and reporting duties by business size. It consolidates fragmented announcements into a single reference confirming the universal receipt obligation, earlier issuance for larger businesses and the later inclusion of SMEs.
The timetable affects all French VAT-registered businesses, which must align internal milestones to the official dates, plus service providers, PDPs and ERP vendors. Large and intermediate enterprises face the earliest deadlines while SMEs gain lead time; tax, finance, procurement and IT functions all rely on the schedule to sequence work.
Businesses should map the official timetable to their implementation plans, sequencing receipt, issuance and e-reporting integration to hit each date with buffer time for testing and supplier onboarding. The 2026 tolerance period offers space to stabilise, but preparation should not be deferred; aligning milestones ensures compliant, low-risk go-lives.

Reform Key Dates, Compliance and Testing Requirements

This guidance summarises France’s key reform dates alongside the compliance and pre-go-live testing requirements businesses must satisfy with their PDPs, detailing connectivity, format conformance, directory registration and end-to-end flow validation, turning the high-level timetable into an actionable readiness checklist rather than abstract deadlines.
The content is relevant to businesses preparing integrations, the PDPs and service providers supporting them, and the ERP and IT teams executing the work. Large and intermediate enterprises need robust testing given their volumes, while smaller businesses must validate receipt; tax and finance functions depend on testing for accurate reconciliation.
Businesses should complete connectivity and end-to-end testing well before enforcement, validating format conformance, routing and data extraction for e-reporting. Steps include scheduling test cycles with the chosen PDP, resolving rejections and confirming archiving and reconciliation, using the 2026 tolerance period to iron out issues before obligations are enforced.

Nationwide Reform Launched, Penalties Delayed Until 2027

France launched its nationwide e-invoicing and e-reporting reform with a tolerance period delaying penalties until 2027, though the mandate is in force from 1 September 2026. This grace window lets businesses bring systems live and resolve early issues without immediate financial sanction while the reform proceeds on schedule.
The penalty deferral benefits large and intermediate enterprises now in scope for issuance and e-reporting, and all businesses subject to the receipt obligation. Service providers, PDPs and ERP vendors gain time to stabilise integrations; underlying legal obligations still apply, so the tolerance period is preparation time, not exemption.
Businesses should use the penalty-free 2026 period to validate end-to-end flows, resolve format and routing errors and confirm e-reporting reconciles to records before enforcement begins in 2027. Steps include completing PDP onboarding, testing issuance and receipt and training teams, treating the window as an active readiness period.

No Penalties in 2026 (Tolerance Period Confirmed)

France confirmed no penalties will apply during 2026 as the mandate beds in, formalising a tolerance period for the first year of live operation. First-wave taxpayers ramping up systems will not face fines for errors or delays, provided they are working toward compliance, while the start date and obligations remain in place.
The confirmation reassures first-wave taxpayers, particularly large and intermediate enterprises, and all businesses subject to the receipt obligation, that early difficulties will not trigger sanctions. Service providers, PDPs, ERP vendors and internal teams benefit from reduced pressure, but the legal obligations remain fully in force during the period.
Businesses should prioritise readiness throughout 2026, using the penalty-free window to test, stabilise and refine e-invoicing and e-reporting before enforcement in 2027. Steps include validating data quality, resolving format rejections and ensuring reconciliation between reported and recorded figures, since the tolerance period is time-limited and should be used proactively.

Germany

Phased B2B E-Invoicing Mandate and Global Compliance Platforms

Germany’s phased B2B mandate requires, since 1 January 2025, that all VAT-registered businesses receive structured e-invoices, with plain PDFs no longer compliant. Issuance becomes mandatory from 1 January 2027 above EUR 800,000 turnover and from 1 January 2028 for all others, anchoring invoicing to EN 16931 formats like XRechnung and ZUGFeRD.
The mandate affects all German VAT-registered businesses, phased by turnover for issuance, plus their finance, accounts-payable and IT functions. Larger enterprises face earlier issuance duties while smaller businesses must already receive structured invoices; multinationals with German operations increasingly adopt centralised global platforms to manage Germany alongside France, Poland and other mandates.
Businesses should build XRechnung or ZUGFeRD issuance capability ahead of their deadline while ensuring receipt capability is in place. Steps include upgrading ERP output, validating structured data against EN 16931 and considering centralised API-driven platforms for multi-country compliance, avoiding a compressed rollout before the 2027 and 2028 issuance dates.

Hungary

eVAT Platform Launched Ahead of 2027 Overhaul

Hungary launched a new eVAT platform to simplify VAT filing ahead of a broader 2027 overhaul, moving toward data-driven, pre-filled processes. Drawing on data the authority already holds, including real-time invoice data, it helps taxpayers prepare and submit returns more easily, bridging the current regime and deeper 2027 changes.
The platform affects Hungarian VAT-registered taxpayers of all sizes, plus their accountants, advisers and the software providers integrating with tax-authority systems. Businesses already subject to real-time invoice reporting will find it builds on submitted data; finance teams can use pre-filled elements, especially organisations planning upgrades ahead of the 2027 reforms.
Businesses should adopt the eVAT platform now to familiarise themselves with pre-filled processes and prepare for the 2027 changes. Steps include reconciling authority-held data with internal records, ensuring invoice reporting is accurate at source and updating processes, reducing surprises when the broader overhaul takes effect and embedding the required data quality.

Italy

Automatic VAT Assessment for Non-Filers Using Digital Tax Data

Italy confirmed its Revenue Agency can automatically assess VAT for non-filers using the digital data it already holds, including e-invoices via the Sistema di Interscambio (SdI), telematic receipts and settlement data. Rather than relying only on submitted returns, the administration can reconstruct liabilities from real-time information, turning e-invoicing infrastructure into an enforcement tool.
This affects Italian VAT taxpayers who fail to file, or file incomplete or inaccurate returns, plus their advisers and finance teams. Businesses that assumed non-filing carried limited consequences now face automated reconstruction; the measure is significant for organisations whose internal reporting does not reconcile to their SdI e-invoice data.
Businesses should ensure VAT returns reconcile fully to SdI e-invoice data, telematic receipts and settlement records to avoid automated reconstruction. Steps include implementing controls that match reported figures to transmitted invoices, resolving discrepancies promptly and maintaining timely filing, since the authority can act on digital data without waiting for a return.

Tax Agency Can Assess Omitted VAT Returns Using E-Invoices and LIPE

Provision No. 239129/2026 (28 August 2026) lets the Revenue Agency reconstruct VAT for omitted or materially incomplete annual returns using SdI e-invoices, telematic receipts, LIPE settlements and recorded payments. VAT credits carried forward are not automatically included, so the calculated liability may overstate the true position unless the taxpayer responds.
The measure affects Italian VAT taxpayers who omit or incompletely file annual returns, including technically rejected ones, plus their advisers and finance functions. Businesses relying on carried-forward credits are particularly exposed, since those are excluded; tax teams must ensure returns are filed correctly and reconcile to SdI, LIPE and payment records.
Taxpayers get 60 days to respond or pay, with the penalty reduced to one-third if timely. Businesses should reconcile annual returns to SdI data, LIPE settlements and F24 records to pre-empt reconstruction and file complete, valid returns; where assessed, prompt engagement and asserting excluded credits within 60 days limits penalties.

Luxembourg

Mandatory Domestic B2B E-Invoicing from 2028

Draft Bill No. 8815 would make structured e-invoicing mandatory for domestic B2B between Luxembourg-established businesses using Peppol and EN 16931. Only structured invoices qualify, with PDFs excluded, and the structured e-invoice becomes the legally valid VAT invoice; no domestic real-time e-reporting obligation is introduced under the proposal.
The proposal affects Luxembourg-established businesses in domestic B2B, plus their ERP, finance and IT teams and Peppol access-point providers. Cross-border B2B and all B2C fall outside the domestic mandate, though cross-border flows will later be covered by ViDA; businesses relying on PDFs must plan migration to structured formats.
The timetable phases obligations: receipt by 1 January 2028, issuance for large/medium businesses by 1 July 2028 and all others by 1 January 2029; ViDA cross-border reporting begins 1 July 2030. Businesses should monitor the bill, plan Peppol onboarding and upgrade ERP systems for EN 16931-compliant invoices.

North Macedonia

Phased Mandatory E-Invoicing from 2027 (e-Faktura), Including Third Test Phase

North Macedonia drafted a phased mandatory e-invoicing law, not yet in force, proposing voluntary e-Faktura use from 1 October 2026 and mandatory use from 1 April 2027 for the first group, extending through 1 January 2028. A third structured test phase runs with around 200 companies to validate the platform.
The draft affects VAT-registered taxpayers first, later extending to public and state-controlled entities, non-VAT businesses and other entities. Software developers, ERP and accounting providers and the roughly 200 test-phase companies are directly involved; businesses should begin readiness planning even though the legislation is not yet formally adopted.
A central Tax Authority platform will handle issuance, validation, cancellation and storage, with API integration for ERP and accounting systems. Businesses should monitor the draft’s adoption, consider learning from the test phases and plan API integration; with voluntary use from October 2026 and mandatory use from April 2027, early preparation eases transition.

Poland

JPK_MAG Changes: Is Your Current Solution Still Enough?

Poland’s upcoming JPK_MAG warehouse SAF-T changes raise whether existing reporting solutions still meet expanded data requirements. The on-demand warehouse and inventory file is evolving to capture additional or restructured data, meaning tools configured for the earlier specification may no longer generate compliant files under the richer standardised reporting regime.
The changes affect businesses with Polish warehouse and logistics operations subject to SAF-T on demand, plus their ERP, warehouse-management and IT teams. Companies operating distribution centres, manufacturing sites or significant inventory are most exposed, along with their software providers; finance and tax functions must produce the updated file accurately when required.
Businesses should reassess ERP and SAF-T tooling against the updated JPK_MAG structure, confirming all newly required fields can be produced accurately and on demand. Steps include mapping current outputs to the revised specification, engaging vendors on updates and testing sample files, reducing the risk of non-compliant submissions and penalties.

KSeF Does Not Change Poland’s VAT Rounding Rules

Polish authorities clarified that the mandatory National e-Invoicing System (KSeF) does not alter existing VAT rounding rules, which continue to apply unchanged to structured invoices. Some businesses questioned whether the structured format would affect VAT calculation; the clarification confirms KSeF changes transmission and format, not the underlying VAT computation.
The clarification is relevant to all Polish VAT-registered businesses preparing for KSeF, particularly their ERP and finance configuration teams and software providers. Businesses concerned that structured invoicing might require reconfiguring rounding logic can proceed on the basis that current rules stand, giving accounts-receivable and tax functions certainty over invoice accuracy.
Because rounding rules are unchanged, businesses need not modify VAT calculation logic for KSeF but should verify structured-invoice outputs reproduce existing rounding at line and total level. Steps include testing sample KSeF invoices to confirm amounts match current results and documenting configuration, ensuring the transition introduces no rounding discrepancies.

KSeF Tokens to Remain Valid Indefinitely

Polish authorities confirmed KSeF authentication tokens will remain valid indefinitely, removing concerns that token expiry could disrupt access. Tokens authenticate and authorise access for issuing and retrieving structured invoices, and the decision that they do not expire simplifies integration and ongoing access management, reducing administrative overhead from periodic re-authentication.
The confirmation benefits all businesses and integrators managing KSeF authentication, including ERP teams, software providers and third parties acting for taxpayers. Organisations designing automated flows can configure token access without complex renewal mechanisms; finance and IT functions gain certainty of uninterrupted access, valuable for high-volume issuers dependent on continuous connectivity.
Businesses should configure token-based KSeF access with confidence of continuity while maintaining strong security governance around token storage, access rights and revocation. Steps include documenting tokens in use, restricting access and monitoring for misuse, since indefinite validity increases the importance of safeguarding credentials to prevent a security weakness.

KSeF: Incoming Purchase Corrections Still Require a Substantive VAT Review

Polish guidance confirms that, even within KSeF, incoming purchase corrections still require a substantive VAT review rather than automatic booking. The centralised system does not remove the buyer’s obligation to assess whether a correction is justified, correctly reflects the transaction and is deductible; KSeF standardises delivery but not the analysis.
This affects accounts-payable and indirect-tax teams processing supplier credit and debit notes through KSeF, plus finance and IT functions automating invoice handling. Organisations assuming KSeF enables fully automated, review-free processing must retain controlled checks; it is particularly relevant to high-volume buyers balancing automation efficiency against genuine VAT assessment of each correction.
Businesses should retain controlled VAT review steps for inbound corrections despite automation, embedding checks confirming the correction’s basis, accuracy and deductibility before posting. Steps include configuring workflows that flag corrections for review, training AP staff and documenting the assessment, protecting against disallowed deductions and penalties on improperly processed corrections.

KSeF: Payment-Date Changes Require Corrective Invoices

Polish guidance clarifies that changes to payment dates require corrective invoices within KSeF, because structured data on an issued invoice cannot be amended informally once transmitted. Where a recorded payment date changes, the taxpayer must issue a formal corrective invoice through the system, reinforcing that KSeF invoices carry legal weight.
The clarification affects Polish taxpayers preparing for the mandatory KSeF rollout, particularly billing, accounts-receivable and finance teams and the ERP and software providers configuring correction workflows. Businesses with frequently changing payment terms, or that record specific payment dates, must ensure their processes can generate KSeF corrective invoices when needed.
Businesses should build corrective-invoice workflows into KSeF processes to handle payment-term and payment-date adjustments, ensuring staff and systems generate compliant corrections promptly. Steps include mapping scenarios that trigger a correction, configuring ERP and KSeF integration and training teams, establishing these workflows before the mandate is fully enforced to avoid errors.

VAT Modernization Advances Ahead of EU ViDA Requirements

Poland is advancing broad VAT modernization, centred on KSeF and related digital reporting, positioning it ahead of the EU’s ViDA requirements. By progressing mandatory structured e-invoicing and expanded SAF-T reporting, Poland builds the infrastructure ViDA will eventually require, aligning national reforms with EU harmonisation while reducing the VAT gap.
This affects all Polish VAT-registered businesses within the KSeF perimeter, plus their finance, tax and IT functions and software providers. Multinationals with Polish operations must reconcile national obligations, such as KSeF and JPK, with broader ViDA planning; treating modernization as standalone risks duplicating effort rather than serving both requirements.
Businesses should align KSeF and SAF-T readiness with the wider ViDA trajectory to avoid duplicate rework, designing systems that flex to national and EU obligations. Steps include mapping Polish requirements against expected ViDA Digital Reporting Requirements, investing in adaptable architecture and coordinating national and group-level projects to reduce cost and risk.

Romania

ANAF Releases Free D406 SAF-T Validation Tools

Romania’s tax authority ANAF released free validation tools from 31 August 2026, including the DUKIntegrator module, to verify and validate D406 SAF-T files before submission. The tools check for errors, inconsistencies and missing data, letting businesses correct issues proactively rather than risk rejection or penalties after filing.
The tools benefit all Romanian taxpayers filing the D406 SAF-T declaration, covering master data, general-ledger entries, tax codes, VAT and inventory, plus their finance, tax and IT teams and software providers. Businesses with complex ERP data or high volumes gain particular value from automated pre-submission checks and improved accuracy.
Businesses should download the DUKIntegrator module from the ANAF portal and run pre-submission checks on every D406 file to detect and fix errors, reducing penalty risk. Steps include integrating validation into the monthly cycle, resolving recurring data-quality issues at source and documenting the process for accurate, timely submissions.

Slovakia

Draft Legislation Implementing ViDA and Import E-Commerce Rules

Slovakia is advancing draft legislation implementing the EU ViDA package alongside new import and e-commerce VAT rules, aligning national law with the harmonised framework. It addresses Digital Reporting Requirements, structured e-invoicing and platform measures, while updating the treatment of imported goods and cross-border e-commerce, signalling a move toward mandatory digital reporting.
The draft affects Slovak VAT-registered businesses, importers and marketplaces facilitating supplies, plus their tax, finance and IT teams and advisers. Companies in cross-border e-commerce into Slovakia, and those relying on import flows, must assess how combined ViDA and import rules change obligations; software and ERP teams should track it closely.
Businesses should monitor the draft’s progress and prepare for ViDA-aligned digital reporting and structured e-invoicing, while reviewing the import and e-commerce rules’ impact on supply chains. Steps include mapping affected flows, assessing platform and import-VAT obligations and planning system changes, sequencing preparation across both reforms to avoid a rushed implementation.

Mandatory E-Invoicing and Digital Reporting from 2027

Guidance confirms Slovakia’s mandatory e-invoicing and digital reporting start in 2027, clarifying how the eFaktura system, Peppol connectivity and structured e-invoicing operate. It also highlights a low-cost compliance path, indicating businesses, including smaller companies, can meet requirements without disproportionate investment, positioning Slovakia among countries introducing continuous structured VAT reporting.
The 2027 mandate affects Slovak VAT-registered businesses of all sizes, including smaller companies for whom the low-cost path matters, plus their finance, tax and IT teams and Peppol access-point providers. Businesses using unstructured invoicing must plan migration to eFaktura and Peppol formats; advisers and vendors need the confirmed model to guide onboarding.
Businesses should begin 2027 rollout preparation now, including Peppol connectivity, ERP readiness and adoption of eFaktura formats, using the low-cost path where appropriate. Steps include assessing current capabilities, selecting a provider or access point and scheduling integration and testing before the deadline, spreading cost and reducing implementation risk.

Peppol (EU-wide infrastructure)

Peppol Directory Adds Country Filter to Improve Participant Searches

The Peppol Directory added a country filter improving the ability to locate registered participants by jurisdiction, making it easier to find and verify trading partners. As Peppol-based mandates expand, the directory is a key tool for confirming whether counterparts are reachable, streamlining onboarding and connectivity checks as more organisations join.
The enhancement benefits businesses and service providers verifying trading-partner Peppol readiness, plus access-point providers, ERP teams and onboarding specialists. Organisations operating across multiple Peppol-mandate countries, such as Belgium, France, Luxembourg, Slovakia and the UAE, gain value from filtering by jurisdiction, supporting procurement, accounts-payable and IT functions ensuring structured-invoice exchange.
Businesses should use the country filter to validate counterpart onboarding and connectivity as more countries adopt Peppol mandates, incorporating directory checks into supplier and customer onboarding. Steps include confirming key partners are registered and reachable, updating master data and monitoring the directory, reducing failed transmissions and supporting compliant e-invoicing.

AMERICAS

Argentina

Mandatory E-Invoicing Expanded to More Taxpayer Categories

Argentina is expanding mandatory electronic invoicing to additional taxpayer categories, broadening the population required to issue electronic invoices through AFIP. The measure brings previously excluded or smaller segments into scope, continuing the country’s strategy of extending its comprehensive e-invoicing regime and strengthening transaction visibility and compliance across the economy.
The expansion affects newly included taxpayer categories, notably smaller taxpayers previously outside scope, plus their accountants, advisers and software providers. Businesses transitioning from paper or basic invoicing must implement electronic issuance, obtain authorisations and adapt billing; finance and administrative teams must understand category definitions to determine when obligations begin.
Affected taxpayers should enable AFIP-compliant electronic invoicing ahead of the deadlines for their category, obtaining authorisations and configuring compliant billing systems or approved software. Steps include confirming which category applies, selecting a suitable solution and testing issuance before the obligation takes effect, ensuring a smooth transition and avoiding disruption.

Brazil

Mandatory National NFS-e Digital Platform by December 2026

Brazil set a December 2026 deadline for mandatory use of the national NFS-e digital platform, standardising issuance of electronic service invoices across municipalities. The NFS-e has historically varied by municipality; the national platform unifies issuance under a single standard, improving consistency and interoperability of service-invoice data ahead of the CBS and IBS reform.
The deadline particularly affects service-sector taxpayers, including smaller issuers and micro-entrepreneurs (MEIs), who must migrate to the national standard, plus their accountants and software providers. Businesses using municipal-specific systems must transition; finance and administrative teams must understand the migration requirements to keep issuing valid electronic service invoices.
Service-sector taxpayers should complete onboarding to the national NFS-e platform before the December 2026 cut-off, migrating from municipal systems and testing issuance. Steps include registering on the platform, updating invoicing software or integrations and training staff, avoiding last-minute disruption and preparing for the broader CBS and IBS fiscal-document changes.

Phased Electronic Document Calendar for CBS and IBS

Brazil published a phased electronic document calendar adapting fiscal documents such as NF-e and NFS-e to the new CBS and IBS taxes introduced under its tax reform. The calendar sets the timeline for updating invoice layouts and technical specifications so they can capture the new dual-VAT taxes as they are implemented.
The calendar affects Brazilian taxpayers transitioning to the dual VAT model of federal CBS and sub-national IBS, plus their finance, tax and IT teams and ERP and fiscal-software providers. Businesses across sectors issuing electronic fiscal documents must update systems; advisers and technology partners need the schedule to plan development and testing.
Businesses should align document layouts and systems to the phased calendar, sequencing updates to NF-e, NFS-e and other documents so they capture CBS and IBS as each phase takes effect. Steps include engaging fiscal-software providers, planning development and testing cycles and monitoring implementing rules to avoid non-compliant documents during transition.

Dominican Republic

Exclusive e-CF E-Invoicing Mandatory for Large and Medium Taxpayers by November 2026

The Dominican Republic’s DGII mandates exclusive electronic invoicing via the e-CF (Comprobante Fiscal Electrónico) system for large and medium taxpayers by November 2026. From the deadline they must issue structured electronic tax receipts rather than paper, moving to a fully electronic model and strengthening the authority’s transaction-level visibility.
The mandate affects large and medium taxpayers in the Dominican Republic, plus their finance and administrative teams, accountants and software providers supporting e-CF. Businesses in these categories must implement compliant invoicing, obtain certifications and integrate with the DGII platform; those on paper face a significant transition requiring system upgrades.
Large and medium taxpayers should complete e-CF implementation and certification well before November 2026, integrating with the DGII platform and testing issuance of structured tax receipts. Steps include selecting a compliant solution, obtaining authorisations and training staff, ensuring uninterrupted invoicing once paper is no longer accepted and avoiding penalties.

Peru

Selected Electronic Issuer and Document Requirements Postponed to 2027

Peru’s SUNAT issued Resolution No. 000143-2026/SUNAT postponing Resolution No. 000048-2026 from 1 August 2026 to 1 January 2027, with certain electronic-issuer designations moving from 1 November 2026 to 1 April 2027. This is not a general postponement but a narrowly targeted deferral of particular obligations and taxpayer groups.
The postponement is narrowly targeted, affecting entities issuing authorised documents for airport passenger services and companies collecting the Main Network Guarantee, not the broad taxpayer population. These entities and their finance, tax and IT teams and providers gain extra time; the wider Peruvian e-invoicing regime and obligations remain unaffected.
Affected entities should use the extension to 2027 to finalise electronic-issuance (SEE) configuration, complete document mapping and carry out thorough production testing. Steps include confirming which requirements are deferred, planning system changes and validating end-to-end issuance, treating the time as a focused opportunity rather than assuming broader relief.

AFRICA

Ethiopia

Legal and Operational Framework for E-Invoicing (Directive 1142/2026)

Ethiopia’s Ministry of Revenues issued Directive No. 1142/2026 on 9 June 2026, establishing the legal and operational framework for electronic invoicing. Valid e-invoices must be registered through the Electronic Invoicing System with an invoice registration number and QR code, laying the groundwork for a structured, verifiable regime strengthening VAT compliance.
The directive affects designated taxpayers, government budget institutions, software developers, cloud and platform operators and service providers. Businesses in scope must prepare to integrate with the Electronic Invoicing System and generate compliant e-invoices with registration numbers and QR codes; technology providers must understand the technical and procedural requirements.
Crucially, no nationwide rollout date is fixed yet; taxpayer scope, first-wave dates and technical specifications will follow in separate guidance. Businesses should begin ERP and point-of-sale readiness assessments now, monitor for implementing details and engage providers early, positioning themselves to comply smoothly once specific dates are published.

Kenya

KRA Integrates eTIMS with IFMIS for Government Supplier Invoice Compliance

The Kenya Revenue Authority and National Treasury launched an integration between eTIMS, the electronic Tax Invoice Management System, and IFMIS, the government financial management system. Invoices from suppliers to government must be eTIMS-compliant to be processed and paid, connecting tax compliance to the public-procurement payment chain and improving transparency.
The integration primarily affects government suppliers, who must issue eTIMS-compliant invoices to be processed and paid via IFMIS, plus their finance and administrative teams. Suppliers not yet onboarded face payment disruption; public-sector finance functions and the broader supplier ecosystem are impacted as tax-invoice compliance is embedded into payment processes.
Government suppliers should ensure they are onboarded to eTIMS and can issue compliant invoices to avoid disruption to processing and payment under IFMIS. Steps include registering for eTIMS, adopting compliant invoicing tools and testing that invoices flow correctly, protecting cash flow and ensuring continued eligibility to transact with government buyers.

Lesotho

Mandatory E-Invoicing from April 2026 (Lekuka Platform)

Under Lesotho’s VAT (E-Invoicing) Regulations, 2026, effective 1 April 2026, all VAT-registered businesses must use accredited Electronic Billing Systems to issue structured e-invoices, credit and debit notes through the national Lekuka platform, with digital signatures and QR codes enabling real-time tracking and verification by the tax authority.
The mandate affects all VAT-registered businesses across B2B, B2G and B2C, plus their finance and IT teams and providers of accredited billing systems. Its reach is broad, capturing retailers, service providers and suppliers alike; organisations must adopt accredited systems producing digitally signed, QR-coded invoices integrated with the Lekuka platform.
Although regulations took effect on 1 April 2026, strict technical-integration enforcement, backed by administrative and criminal penalties, begins 1 November 2026, supporting pre-filled VAT returns and reduced evasion. Businesses should complete adoption of an accredited system, integrate with Lekuka and validate invoicing, testing real-time transmission and training staff before November.

ASIA-PACIFIC & MIDDLE EAST

Malaysia

E-Invoicing Exemption Threshold Raised to RM3 Million (from 1 September 2026)

Malaysia’s Inland Revenue Board raised the mandatory e-invoicing exemption threshold to RM3 million (MYR 3 million), exempting MSMEs with annual revenue below that level. Effective 1 September 2026, the change primarily affects the fourth-wave taxpayer group, sparing smaller businesses from immediate mandatory e-invoicing while larger taxpayers continue under the phased programme.
The higher threshold affects MSMEs with revenue below RM3 million, now exempt, plus the fourth-wave taxpayers otherwise drawn into the mandate. Businesses near the threshold, their accountants and software providers should reassess scope; larger taxpayers above RM3 million remain subject to mandatory e-invoicing, so the change chiefly benefits the smallest businesses.
With the change effective 1 September 2026, exempt MSMEs below RM3 million need not implement mandatory e-invoicing now but should monitor revenue and future threshold changes. Businesses near the limit should track turnover, while those above must continue preparations; steps include confirming status and maintaining readiness in case obligations extend later.

Philippines

BIR Mandates Real-Time Electronic Invoicing (EIS)

The Philippine Bureau of Internal Revenue requires covered taxpayers to use an Electronic Invoicing/Receipting System (EIS) under the TRAIN Law, issuing e-invoices and receipts and transmitting sales data in real or near-real time. The mandate moves businesses to a continuous-transaction-control model, giving the authority timely visibility of sales.
The requirement primarily affects large taxpayers, exporters and e-commerce businesses designated as covered, plus their finance, tax and IT teams and software providers. These businesses must generate compliant invoices and receipts and transmit data in the required format and timeframe; high-volume or complex organisations face significant integration work.
Covered businesses should integrate ERP and billing systems to produce compliant JSON files and transmit sales data securely to the BIR via APIs, ensuring real-time or near-real-time reporting. Steps include confirming EIS coverage, developing and testing integrations and validating data formats, reducing transmission failures and ensuring reliable compliance.

POS and Electronic Invoicing Compliance Requirements

This overview sets out Philippine point-of-sale (POS) and electronic invoicing compliance requirements, explaining registration, machine-accreditation and data-transmission duties for businesses operating POS systems alongside e-invoicing. It clarifies how POS registration and reporting interact with the Electronic Invoicing/Receipting System, helping businesses understand the full scope of sales-documentation responsibilities.
The requirements affect retailers and businesses operating POS systems, particularly those also subject to EIS obligations, plus their finance, IT and store-operations teams and POS and software vendors. Businesses with multiple outlets or high-volume transactions must ensure each POS system is registered and compliant; accountants must understand how the rules combine.
Businesses should ensure POS and invoicing systems meet BIR registration, accreditation and reporting requirements, aligning POS compliance with applicable EIS obligations. Steps include auditing POS machines for proper registration, confirming data-transmission capabilities and updating processes where gaps exist, reducing penalty risk and supporting smooth interactions with the BIR.

Taiwan

Taichung Tax Bureau Integrates MyData for Faster Online Applications

The Taichung tax bureau integrated Taiwan’s MyData service to speed up online tax applications using pre-verified digital data. Taxpayers can authorise reuse of their government-held data when submitting applications, reducing manual re-entry and supporting documents, streamlining administrative processes and cutting processing times as part of Taiwan’s data-driven digital public services.
The integration affects taxpayers in the Taichung jurisdiction using online tax services, plus the local administration and intermediaries assisting with applications. Individuals and businesses benefit from faster processing and reduced documentation where MyData supplies information; the change is primarily an administrative and service improvement rather than a new compliance obligation.
Taxpayers in Taichung should leverage the MyData integration for faster, data-driven online filings, authorising reuse of government-held data where appropriate. Steps include familiarising themselves with the authorisation process and confirming which applications support it; participants may watch for similar data-integration enhancements extending to other services or jurisdictions across Taiwan.

United Arab Emirates

Mandatory OpenPeppol E-Invoicing with Automated VAT Reporting (2026)

The UAE is launching mandatory OpenPeppol-based e-invoicing using a five-corner model, paired with automated VAT reporting. Structured invoices are exchanged between accredited service providers and reported to the authority, embedding continuous transaction controls, aligning the UAE with international Peppol approaches to improve compliance, reduce fraud and provide timely structured data.
The mandate affects UAE VAT-registered businesses and their accredited service providers, plus finance, tax and IT teams responsible for invoicing and reporting. Businesses must connect to Peppol via an accredited provider and ensure data flows correctly; multinationals and their ERP and software vendors must plan integration to the five-corner model.
Businesses should appoint an accredited Peppol service provider and prepare ERP systems for integration with the five-corner model and automated VAT reporting ahead of the phased 2026 rollout. Steps include assessing current capabilities, selecting a provider and testing structured-invoice exchange and reporting, ensuring uninterrupted invoicing and efficient automated reporting.

GLOBAL / CROSS-BORDER

Global

E-Invoicing vs E-Reporting Explained: What’s Sent vs What’s Reported

This explainer clarifies the distinction between e-invoicing and e-reporting: e-invoicing is the structured exchange of a complete invoice between trading partners, while e-reporting transmits a defined data extract to the tax authority. Though both may draw on the same source data, they are distinct obligations serving different purposes.
The distinction matters for tax, finance and IT teams designing compliance architecture across jurisdictions, plus advisers and software providers. Businesses that misunderstand it risk systems that fail to transmit required data or wrongly treat invoice exchange as satisfying reporting; multinationals facing varied national models particularly need clarity to avoid non-compliance.
Because country models range from full clearance, where the invoice is the report, to fully parallel flows, and ViDA aims to harmonise cross-border reporting, architecture must accommodate both. Businesses should design flexible systems handling invoice exchange and reporting independently, documenting required flows per country and building adaptable integrations that evolve toward 2030.

Multinational E-Invoicing Mandate Compliance Challenge

This commentary highlights the growing challenge multinationals face as divergent national e-invoicing and e-reporting mandates proliferate. Each country introduces its own formats, clearance models, specifications and timelines, creating a fragmented, costly landscape and driving businesses toward centralised, standardised compliance platforms managing many mandates through a single architecture rather than separate point solutions.
The challenge affects multinationals managing concurrent mandates, such as France, Germany, Poland, the UAE and Brazil, plus their tax, finance, IT and shared-service functions and providers. Organisations across numerous countries face mounting complexity, cost and risk; centralised compliance teams and technology owners are pressured to deliver scalable solutions absorbing new mandates.
Businesses should consolidate onto standardised, API-driven compliance architectures managing jurisdictional variation through configurable rules rather than bespoke per-country builds. Steps include assessing the current mandate footprint, selecting a scalable platform and standardising internal invoice data models, lowering cost and risk and improving agility as global e-invoicing requirements expand.

EVENTS, WEBINARS & REFERENCE

Industry Events & Reference

Exchange Summit Europe 2026 – Berlin (30 September – 2 October)

Exchange Summit Europe 2026, in Berlin from 30 September to 2 October 2026, is a flagship European conference on e-invoicing and e-reporting. It brings together practitioners, tax authorities, technology providers and advisers to discuss national mandates, interoperability standards such as Peppol and EN 16931, and the implications of the EU’s ViDA package.
The summit targets tax, finance and IT professionals across multinationals, service providers, software vendors and advisory firms. Attendees responsible for mandate readiness, integration and strategy will find sessions on France, Germany, Poland and other markets, plus EU harmonisation, particularly valuable for benchmarking programmes and understanding emerging standards and best practices.
The event runs 30 September to 2 October 2026 in Berlin. Professionals should register in advance, plan sessions around their priorities and use networking to engage providers and peers. Given the pace of change and approaching ViDA milestones, attending offers timely intelligence, though delegates should confirm availability early.

Babelway Webinar – One Month After France’s First E-Invoicing Go-Live (8 October)

This Babelway webinar, on 8 October 2026, reflects on the period one month after France’s first e-invoicing go-live and what comes next, particularly for SMBs. It offers early lessons from the initial wave, practical observations on go-live progress and guidance for businesses preparing for later phases toward the 2027 SME wave.
The webinar targets SMBs and the advisers, finance teams and technology providers supporting them, plus anyone tracking France’s reform. Businesses in the later SME phase benefit from understanding early-adopter realities; service providers and consultants advising French-registered clients will find value in post-go-live insights informing onboarding, testing and change management.
The session is on 8 October 2026. Businesses and advisers should register in advance and prepare questions on PDP onboarding, format handling and reconciliation. Using early-adopter insights, SMBs can refine preparation for the 2027 wave, address pitfalls proactively and build realistic plans; early registration is advisable to secure a place.

RTC Webinar – Is the Nordic Region Still Leading E-Invoicing? (8 September)

This RTC webinar, on 8 September 2026, examines whether the Nordic region remains a global e-invoicing leader amid rapid mandate expansion. Long pioneers of electronic invoicing and Peppol adoption, the Nordics are assessed against newer mandate-driven regimes across Europe, Latin America, Africa and the Middle East, offering perspective on evolving best practices.
The webinar targets businesses operating in or benchmarking against Nordic markets, plus tax, finance and IT professionals, service providers and advisers interested in international trends. Organisations with Nordic operations, or seeking to learn from advanced adopters, will find the comparative analysis useful for informing interoperability and mandate-readiness approaches.
The session is on 8 September 2026. Professionals should register to access the discussion and comparative insights. Attendees can benchmark their programmes, understand emerging best practices and anticipate future standards; early registration is recommended, with questions on interoperability, Peppol and lessons transferable from the Nordic experience worth preparing.

Reference – E-Invoicing/E-Reporting Developments in the News, Week 35/2026

This item is the previous week’s consolidated roundup of e-invoicing and e-reporting developments, covering Week 35 of 2026, included for continuity and back-reference. It captures prior developments across jurisdictions, providing a baseline against which new announcements, clarifications and mandate progress in the current Week 36 edition can be understood and compared.
The reference is useful to readers tracking developments over time, including tax, finance and compliance professionals and advisers monitoring cross-jurisdiction trends. Businesses following specific mandates such as France, Poland, Slovakia or the UAE can consult the Week 35 roundup to see the immediately preceding position, supporting internal newsletters, briefings and trackers.
Readers should use the Week 35/2026 roundup as the baseline preceding this Week 36 edition, consulting it to understand the trajectory of ongoing developments. Steps include cross-referencing recurring topics between editions and noting where mandates have progressed, maintaining week-on-week continuity so no significant development is missed across successive reporting periods.