OECD Warns of Growing Fragmentation in Global E-Invoicing and DCTR Mandates

• The OECD says e-invoicing and Digital Continuous Transactional Reporting (DCTR) are becoming key VAT enforcement tools as tax administrations shift to more automated, data-driven compliance.
• Expansion of DCTR and e-invoicing has been uncoordinated, creating significant differences in reporting architectures, data requirements, and implementation models across countries, which raises compliance costs and legal uncertainty for multinationals.
• Mandatory regimes continue to spread across Europe and beyond, including in Belgium, France, Poland, Spain, Ireland, Norway, the UK, Singapore, and the UAE.
• Under the EU’s ViDA reforms, cross-border B2B digital reporting based on e-invoicing will apply from 1 July 2030, and EU Member States have been allowed to introduce domestic mandatory e-invoicing without a VAT derogation since April 2025.
• The OECD issued guidance in January 2026 on designing and operating DCTR regimes, emphasizing interoperability and avoiding unnecessary compliance burdens.

Source: sharedserviceslink.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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