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E-Invoicing & E-Reporting developments in the news in week 40/2026

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Slide deck

Croatia: Tax Administration upgrades the free MIKROeRAČUN tool so users can issue e-invoices

  • Regulatory change: The Croatian Tax Administration is expanding its free MIKROeRAČUN application within the ePorezna environment. The existing tool already supports receipt, viewing, search, rejection, storage and fiscalisation of e-invoices. The upgraded version will also allow users to issue electronic invoices directly. Timing is based on the VATupdate.com publication date of 29 September 2026.
  • Business impact: The upgrade mainly concerns smaller businesses and taxpayers not registered for VAT that will rely on the free solution. These users should test invoice creation, master data, VAT treatment, delivery and archiving. Larger businesses should consider how their smaller counterparties will issue compliant e-invoices to them under the extended rules.
  • Timing and action: A test version and related guidance are expected in October 2026. The e-invoice issuance obligation will then be extended to taxpayers not registered for VAT from 1 January 2027. Affected businesses should plan testing during the test release, so that errors can be identified and corrected before the legal start date applies.

Denmark: Next e-invoicing phase delayed to 1 March 2027

  • Regulatory change: Denmark has delayed the next phase of its e-invoicing rollout from 1 January 2027 to 1 March 2027. Denmark is not yet imposing a general B2B e-invoicing mandate. Instead, bookkeeping software must make structured e-invoicing the default option when customers are registered in NemHandel. Timing is based on the VATupdate.com publication date of 28 September 2026.
  • Business impact: Providers of registered digital bookkeeping systems are affected, as they must inform users about automatic registration in the NemHandelRegister. Businesses using these systems will be registered unless they opt out. Denmark also plans to consolidate the OIOUBL and Peppol BIS formats into a single Peppol-based specification, affecting invoice format mapping.
  • Timing and action: From 1 March 2027, providers must inform users that they will be automatically registered, with a four-week opt-out period before registration. The single Peppol-based specification is planned from mid-2028, with the existing formats phased out by mid-2029. Businesses should review their NemHandel registration status carefully and plan the future format migration accordingly.

France: DGFiP publishes detailed BOFiP guidance on VAT transaction and payment e-reporting

  • Regulatory change: On 30 September 2026, the French tax administration (DGFiP) published detailed BOFiP administrative guidance on transaction e-reporting and payment e-reporting. The new guidance clarifies scope, required data elements, reporting frequencies, transmission procedures through accredited platforms, exemptions and the encaissée payment status. However, it does not change the legal framework or implementation timetable.
  • Business impact: French-established businesses and, in certain cases, non-resident taxable persons carrying out reportable transactions are affected. The guidance addresses reportable transaction data, payment information, deadlines and specific reporting scenarios, including non-standard commercial or accounting processes. Transmitting payment events requires very particular care, especially where payment lifecycle statuses are complex to track.
  • Timing and action: Large enterprises, intermediate-sized enterprises and VAT groups have been subject to e-reporting requirements since 1 September 2026. SMEs and micro-enterprises will join the regime from 1 September 2027. Companies should review their current reporting designs, data mappings and platform configurations against this newly published guidance to ensure continued compliance with the French CTC framework.

France: Press-distribution intermediation services excluded from e-invoicing, and the 2027 Finance Bill proposes a related invoicing exemption

  • Regulatory change: French guidance confirms that specified intermediation services performed by registered press-distribution intermediaries under article 298 undecies of the French Tax Code are excluded from the e-invoicing obligation. The 2027 Finance Bill, submitted to the National Assembly on 1 October 2026, proposes an invoicing exemption for certain zero-rated transactions, including specified press-distribution services.
  • Business impact: The guidance exclusion is narrow and applies only to qualifying intermediation services. Other transactions by the same intermediaries remain subject to ordinary e-invoicing or e-reporting rules where in scope. Businesses in the press-distribution sector should map transactions by legal basis and VAT treatment to apply the exclusion correctly and consistently.
  • Timing and action: The guidance exclusion is confirmed, but its timing is based on the VATupdate.com publication date of 29 September 2026. The Finance Bill measure is only a proposal under parliamentary consideration and may still be amended. Affected businesses should monitor the final wording, scope, effective date and interaction with the current e-invoicing rules.

Germany: Federal Ministry of Finance confirms domestic e-reporting from 1 July 2030

  • Regulatory change: Germany’s Federal Ministry of Finance has confirmed a domestic e-reporting obligation starting 1 July 2030. This obligation comes in addition to the mandatory B2B e-invoicing obligation, which is being phased in between 2025 and 2028. Timing is based on the VATupdate.com publication date, because the official announcement date is not clearly stated.
  • Business impact: Businesses carrying out domestic B2B transactions in Germany will need to report transaction data to the tax authority, in addition to issuing structured e-invoices. ERP systems, invoice data quality and reporting processes will need to support both obligations. Groups should plan these requirements with their wider EU ViDA reporting programme.
  • Timing and action: Germany’s phased B2B e-invoicing rollout continues until 2028, while the domestic e-reporting obligation is set to start on 1 July 2030. This 2030 date is intended to align with the EU ViDA intra-Community e-reporting framework. Businesses should include German e-reporting in their own long-term system roadmaps, budgets and wider ViDA implementation plans.

Greece: Ministry and AADE extend Phase B digital delivery-note and e-invoicing deadlines

  • Regulatory change: The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue have postponed Phase B digital delivery-note requirements from 12 October 2026 to 1 January 2027. Mandatory unified TARIC-based product coding moves to 1 January 2028. The e-invoicing timetable for businesses with gross revenue up to €1 million was also revised accordingly.
  • Business impact: All businesses must eventually report loading, transshipment, receipt and quantitative-control data through myDATA. Smaller businesses with gross revenue up to €1 million in 2023 face mandatory e-invoicing. Larger companies are not directly affected by the e-invoicing change but should still assess supplier readiness, invoice receipt and onboarding of smaller counterparties.
  • Timing and action: Voluntary transmission of Phase B data is possible through myDATA until the new mandatory dates. For smaller businesses, mandatory e-invoicing starts on 2 November 2026, with gradual implementation until 31 January 2027. From 1 February 2027, invoices must be issued only through accredited providers, timologio or myDATAapp. Businesses should continue system configuration, provider onboarding and testing.

Norway: Skatteetaten confirms B2B e-invoicing issuance from 2027 and defers receipt obligation to 2030

  • Regulatory change: Norway confirmed that businesses required to keep accounts must issue electronic invoices for sales to other bookkeeping entities from 1 January 2027. A new regulation postpones the obligation to receive documentation in electronic invoice format until 1 January 2030. This regulation entered into force immediately. Timing is based on the relevant VATupdate.com publication dates.
  • Business impact: The approved standards from 1 January 2027 are EHF Fakturering, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, version 3.0 or later. Plain PDF invoices do not qualify as e-invoices unless the buyer cannot receive electronic invoices. Exemptions apply to bankruptcy estates, low-turnover businesses, financial undertakings and insurance or pension institutions.
  • Timing and action: Issuance obligations start on 1 January 2027, and receipt obligations start on 1 January 2030. Until 2030, other structured formats may be used if they meet legal requirements. From 1 January 2030, bookkeeping must generally use an electronic accounting system. Businesses should confirm their invoice format readiness and review the applicable exemptions well before 2027 begins.

Oman: Tax Authority launches Fawtara rollout checker for e-invoicing readiness

  • Regulatory change: The Oman Tax Authority has launched a new online rollout-checking tool for the planned Fawtara e-invoicing system. This tool indicates the expected implementation phase for onboarding each business. It also aims to provide earlier visibility over onboarding and preparation timelines. Timing is based on the VATupdate.com publication date of 29 September 2026.
  • Business impact: Businesses operating in Oman can use the tool to plan resources, system changes and project governance for Fawtara. However, the rollout indication is not the sole legal determination of scope. Businesses should document their scope analysis and confirm the relevant taxpayer and transaction criteria within a broader e-invoicing readiness assessment.
  • Timing and action: The checker tool is available now, but the source does not provide specific mandatory go-live dates. Businesses should check their expected phase and continue to verify formal scope and deadlines in official implementation guidance. Technical preparation should be aligned with later official specifications and communications from the Oman Tax Authority.

Pakistan: FBR extends electronic invoicing rules to federal excise and Islamabad services tax

  • Regulatory change: Pakistan’s Federal Board of Revenue amended its electronic invoicing rules. The rules now extend to persons required to issue electronic invoices or integrate under the Federal Excise Act, 2005. They also extend to services taxed under the Islamabad Capital Territory (Tax on Services) Ordinance, 2001. Timing reflects article publication date.
  • Business impact: Taxpayers already integrated with the FBR system do not need a separate technical integration solely for excise or ICT services tax liabilities. E-invoices must include additional excise fields, such as duty type, rate, unit price, amount payable and SRO reference. One invoice may cover sales tax, excise and services tax.
  • Timing and action: The VATupdate.com article does not state a specific effective date for the amended rules. Affected taxpayers should update invoice data fields, mapping and validation for federal excise particulars. Where several taxes apply, each tax must be separately identifiable on one invoice. Levy, collection, payment, adjustment and return treatment remain unchanged.

Poland: Draft legislation extends KSeF penalty suspension until end of 2027

  • Regulatory change: Poland’s government has issued draft legislation to extend the suspension of penalties for errors made when using the National e-Invoicing System (KSeF) until the end of 2027. KSeF is still scheduled to become mandatory from 1 January 2027. Under the current draft, KSeF-related penalties would not apply during the whole of 2027.
  • Business impact: All taxpayers within the scope of KSeF are affected, including businesses still stabilising their invoice processes and system integrations. The deferral reduces short-term penalty exposure for errors, but it does not remove the obligation to use KSeF. Businesses should continue to monitor data quality, invoice issuance and receipt processes carefully.
  • Timing and action: This measure is currently only a draft and is not yet adopted law. The KSeF obligation remains scheduled from 1 January 2027, while penalties would be suspended until the end of 2027 if adopted. Businesses should monitor the legislative process and keep compliance controls in place during the extended penalty-free transition period.

Poland: Ministry of Finance announces additional KSeF functionality and larger invoice files

  • Regulatory change: Poland’s Ministry of Finance announced further KSeF technical and functional enhancements. These include richer invoice descriptions at invoice and line level, automated accounting classification and a collective payment identifier. The invoice-file size limit is expected to increase from 1 MB to 5 MB, while corrective invoices may reach 10 MB.
  • Business impact: Large businesses issuing complex or high-volume invoices benefit most from larger file sizes. A collective payment identifier would link one transfer to up to 500 invoices, or potentially 5,000 on request. New certificate types would identify dependent entities, branches or units. Foreign-transaction handling and token transition arrangements will also change.
  • Timing and action: Changes were presented as planned measures, and the source does not provide specific effective dates. Some changes require regulatory amendments, while others can be introduced through technical specification and API updates. Businesses should prepare agile release plans and monitor specifications, because technical changes may be deployed faster than legislative changes.

Serbia: Parliament adopts e-invoicing amendments effective 1 July 2027

  • Regulatory change: Serbia’s Parliament has formally adopted amendments to the e-invoicing rules. Electronic VAT recording will be extended to supplies made by farmers. The definition of cross-border transactions will also be broadened to include data on the export or dispatch of goods. Timing is based on the VATupdate.com publication date of 29 September 2026.
  • Business impact: Businesses making supplies to or receiving supplies from farmers will be affected by the extended electronic VAT recording requirements. Exporters and businesses dispatching goods from Serbia will need to capture and provide additional data related to these transactions. ERP systems and e-invoicing interfaces may require changes to support this data.
  • Timing and action: The amendments have been formally adopted and will take effect on 1 July 2027. Affected businesses should review which supplies and cross-border transactions fall within the extended rules. They should also promptly update data capture, system mapping and internal procedures before the effective date, allowing sufficient time for testing and staff training.

Spain: AEAT targets 1 October 2026 for B2B e-invoicing technical rules

  • Regulatory change: The Spanish tax authority (AEAT) is targeting 1 October 2026 for the entry into force of the Ministerial Order detailing technical rules for the Public Electronic Invoicing Solution (SPFE). This remains an expected development, as the Ministerial Order has not yet been formally adopted. Timing is based on the VATupdate.com publication date.
  • Business impact: All businesses and professionals in Spain will eventually fall within the B2B e-invoicing obligation. Businesses with annual turnover exceeding EUR 8 million are affected first. The final technical specifications will determine required changes to invoicing processes, ERP systems and integration with the Public Electronic Invoicing Solution and external service providers.
  • Timing and action: The mandatory B2B e-invoicing obligation would apply from 1 October 2027 for businesses with annual turnover exceeding EUR 8 million. It would apply from 1 October 2028 for all other businesses and professionals. Businesses should review their invoicing processes, systems and integration requirements now, and finalise designs once the Ministerial Order is formally adopted.

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ViDA Developments

Netherlands: Government plans mandatory B2B e-invoicing and digital reporting under ViDA from 2030

  • Regulatory change: The Dutch government plans mandatory B2B e-invoicing from 1 July 2030 for domestic and intra-EU transactions, implementing the EU ViDA package and Council Directive (EU) 2025/516. Digital reporting for intra-EU B2B transactions starts on the same date, followed by domestic transaction-level reporting from 1 July 2031. Timing is based on the VATupdate.com publication dates.
  • Business impact: E-invoices must comply with EN 16931, and no separate national format is expected. Businesses under the KOR scheme, with turnover up to EUR 20,000, are expected to remain outside domestic obligations. For covered cross-border transactions, invoices would generally need issuing within 10 days, affecting ERP, VAT coding and master data.
  • Timing and action: The measures are not yet law. Public consultation is expected in autumn 2026, and parliamentary completion is targeted before 1 July 2028. The technical infrastructure details are also not yet finalised. Businesses should follow the consultation, assess which flows fall under EU or Dutch rules, and plan ERP and invoicing changes now.

SAF-T Developments

Norway: SAF-T Financial version 1.40 mandatory from 2027

  • Regulatory change: Norway will require SAF-T Financial version 1.40 for accounting periods starting on or after 1 January 2027. This change only updates the required file format and data structure. It does not create a new reporting obligation, because SAF-T Financial has already applied since 2020. Timing is based on the VATupdate.com publication date.
  • Business impact: The rule generally affects businesses subject to Norwegian bookkeeping rules that keep accounting records electronically. Businesses with turnover below NOK 5 million may qualify for an exemption in some cases. SAF-T Financial is not filed periodically, but must be provided to Skatteetaten on request, during an audit or tax control.
  • Timing and action: Version 1.40 becomes mandatory for accounting periods starting on or after 1 January 2027, while voluntary earlier adoption is permitted. Businesses should check that their ERP and accounting systems can generate version 1.40 files. They should also carefully test file readiness before the 2027 accounting period begins to avoid later audit difficulties.

Further SAF-T reading:

E-Invoicing Guides, Country Booklets and Briefings

Country guides

Technical and thematic guides

Overviews and trackers

Webinars

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Executive Summary

The global landscape for tax compliance is rapidly evolving, with numerous countries across Europe, the Middle East, and Asia-Pacific continuing to roll out or refine their e-invoicing and e-reporting mandates. Week 40/2026 highlights a dynamic period characterized by regulatory clarifications, technical upgrades, implementation delays, and ongoing efforts towards standardisation. Key themes include the expansion of e-invoicing obligations to smaller businesses, the increasing complexity of data reporting, the influence of the EU’s “VAT in the Digital Age” (ViDA) initiative, and continuous technical enhancements to support these digital transformations. Businesses are urged to monitor legislative processes closely, plan for system integrations, and actively engage in testing to ensure compliance with upcoming deadlines.

Overall Trends and Key Takeaways

  • Accelerated Digital Transformation: There is a sustained and widespread global push towards mandatory e-invoicing and e-reporting, signaling a broader effort by tax authorities to digitalize tax compliance, combat VAT fraud, and enhance real-time transaction visibility.
  • Phased Implementations and Strategic Delays: Many countries adopt phased approaches, often segmenting by business size (e.g., Spain, France), and some, like Denmark and Greece, have announced delays to give businesses and authorities more time to adapt. These delays underscore the complexity of implementing large-scale digital tax reforms.
  • Support for Small and Medium-sized Enterprises (SMEs): Governments are increasingly recognizing the need to support smaller businesses. Croatia, for instance, is upgrading its free tool “MIKROeRAČUN” to allow “users to issue electronic invoices directly,” extending the obligation to non-VAT registered taxpayers.
  • Emphasis on Standardisation and Interoperability: The drive towards common e-invoicing standards is evident, with countries like Denmark and Norway moving towards Peppol-based specifications, and the Netherlands mandating compliance with EN 16931 under ViDA. This aims to reduce fragmentation and facilitate cross-border trade.
  • Expanding Scope of E-Reporting: Beyond just invoice issuance, tax authorities are requiring more detailed transaction data reporting. France’s extensive BOFiP guidance on transaction and payment e-reporting and Germany’s confirmed domestic e-reporting obligation from 2030 are prime examples. The reporting of payment lifecycle statuses is noted as particularly complex.
  • Influence of EU ViDA: The EU’s “VAT in the Digital Age” (ViDA) initiative is a significant long-term driver for member states. Germany’s 2030 e-reporting date “is intended to align with the EU ViDA intra-Community e-reporting framework,” and the Netherlands explicitly plans mandatory B2B e-invoicing and digital reporting from 2030, implementing the ViDA package.
  • Continuous Technical Refinements: Tax administrations are constantly refining technical specifications, issuing guidance, and enhancing system functionalities. Poland’s Ministry of Finance, for example, announced “richer invoice descriptions,” “automated accounting classification,” and larger file size limits for its KSeF system.
  • Importance of Testing and Readiness: Businesses are repeatedly advised to test their systems and processes thoroughly before mandatory go-live dates to identify and correct errors, as highlighted in Croatia’s guidance for upcoming changes.

Country-Specific Updates

Europe

  • Croatia:
    • Regulatory Change: The Tax Administration is upgrading its free MIKROeRAČUN application to enable users to “issue electronic invoices directly.” This expands its existing capabilities beyond receipt and viewing.
    • Business Impact: Primarily affects smaller businesses and non-VAT registered taxpayers who rely on the free solution. Larger businesses should prepare for receiving compliant e-invoices from these smaller counterparties.
    • Timing & Action: A test version and guidance are expected in October 2026. The e-invoice issuance obligation extends to taxpayers not registered for VAT from January 1, 2027. Affected businesses should plan testing during the test release.
  • Denmark:
    • Regulatory Change: The next e-invoicing phase has been delayed to March 1, 2027 (from January 1, 2027). The long-term plan includes consolidating OIOUBL and Peppol BIS formats into a single Peppol-based specification.
    • Business Impact: Providers of registered digital bookkeeping systems must inform users about automatic registration in the NemHandelRegister. Businesses using these systems will be registered unless they opt out. A format migration will be necessary for the new Peppol specification.
    • Timing & Action: From March 1, 2027, providers must inform users. The single Peppol-based specification is planned from mid-2028, with existing formats phased out by mid-2029. Businesses should review NemHandel registration and plan for format migration.
  • France:
    • Regulatory Changes:The DGFiP published detailed BOFiP administrative guidance on transaction and payment e-reporting on September 30, 2026, clarifying scope, data elements, reporting frequencies, and transmission procedures. The guidance “does not change the legal framework or implementation timetable.”
    • Specific press-distribution intermediation services are confirmed as excluded from e-invoicing. Additionally, the 2027 Finance Bill proposes an invoicing exemption for certain zero-rated transactions, including specified press-distribution services.
    • Business Impact: French-established businesses and certain non-resident taxable persons must review current reporting designs against the new guidance. “Transmitting payment events requires very particular care, especially where payment lifecycle statuses are complex to track.” The press-distribution exclusion is narrow; other transactions remain in scope.
    • Timing & Action: Large and intermediate enterprises are already subject to e-reporting since September 1, 2026. SMEs and micro-enterprises will join from September 1, 2027. Businesses in the press-distribution sector should map transactions by legal basis. The Finance Bill proposal requires monitoring.
  • Germany:
    • Regulatory Change: The Federal Ministry of Finance confirmed a domestic e-reporting obligation starting July 1, 2030. This is in addition to the mandatory B2B e-invoicing obligation, which is being phased in between 2025 and 2028.
    • Business Impact: Businesses conducting domestic B2B transactions will need to report transaction data to the tax authority. ERP systems, invoice data quality, and reporting processes must support both e-invoicing and e-reporting.
    • Timing & Action: The domestic e-reporting obligation begins July 1, 2030, aligning with the EU ViDA framework. Businesses should integrate this into their long-term system roadmaps and budgets.
  • Greece:
    • Regulatory Change: Phase B digital delivery-note requirements have been postponed from October 12, 2026, to January 1, 2027. Mandatory unified TARIC-based product coding moves to January 1, 2028. The e-invoicing timetable for smaller businesses (up to €1 million gross revenue) was also revised.
    • Business Impact: All businesses will eventually need to report loading, transshipment, receipt, and quantitative-control data through myDATA. Smaller businesses face mandatory e-invoicing. Larger companies should assess supplier readiness.
    • Timing & Action: Voluntary transmission of Phase B data is possible until the new mandatory dates. For smaller businesses, mandatory e-invoicing starts November 2, 2026, with gradual implementation until January 31, 2027. From February 1, 2027, invoices must be issued through accredited providers, timologio, or myDATAapp.
  • Norway:
    • Regulatory Change: Confirmed B2B e-invoicing issuance for businesses from January 1, 2027. However, the obligation to receive electronic invoices is postponed until January 1, 2030. Approved standards include EHF Fakturering and Peppol BIS Billing, version 3.0 or later.
    • Business Impact: Businesses required to keep accounts must be ready to issue e-invoices. Plain PDF invoices generally do not qualify. Exemptions apply for certain entities like bankruptcy estates and low-turnover businesses.
    • Timing & Action: Issuance obligation starts January 1, 2027. Receipt obligation starts January 1, 2030. Businesses should confirm their invoice format readiness and review applicable exemptions.
  • Poland:
    • Regulatory Changes:Draft legislation proposes extending the suspension of penalties for KSeF errors until the end of 2027. KSeF remains mandatory from January 1, 2027.
    • The Ministry of Finance announced additional KSeF functionality and larger invoice files, including richer invoice descriptions, automated accounting classification, a collective payment identifier (linking one transfer to up to 500 invoices), and increased file size limits (from 1 MB to 5 MB, corrective invoices up to 10 MB).
    • Business Impact: The penalty suspension provides businesses more time to stabilize processes and system integrations without immediate penalty exposure, though compliance is still required. Technical enhancements will benefit businesses with complex or high-volume invoices but require agile system updates.
    • Timing & Action: The penalty suspension is a draft and needs adoption. KSeF obligation remains January 1, 2027. Businesses should prepare agile release plans for technical changes, as these may be deployed faster than legislative amendments.
  • Serbia:
    • Regulatory Change: Parliament adopted amendments to e-invoicing rules, extending electronic VAT recording to supplies made by farmers and broadening the definition of cross-border transactions to include data on the export or dispatch of goods.
    • Business Impact: Businesses dealing with farmers or involved in exporting/dispatching goods from Serbia will need to capture and provide additional data. ERP systems and e-invoicing interfaces may require changes.
    • Timing & Action: The amendments take effect on July 1, 2027. Businesses should promptly update data capture, system mapping, and internal procedures.
  • Spain:
    • Regulatory Change: The Spanish tax authority (AEAT) is targeting October 1, 2026, for the entry into force of the Ministerial Order detailing technical rules for the Public Electronic Invoicing Solution (SPFE), though it has not yet been formally adopted.
    • Business Impact: All businesses and professionals in Spain will eventually be subject to the B2B e-invoicing obligation, with larger businesses (turnover > EUR 8 million) affected first. The final technical specifications will dictate required changes to invoicing processes and ERP systems.
    • Timing & Action: Mandatory B2B e-invoicing would apply from October 1, 2027, for businesses with annual turnover exceeding EUR 8 million, and from October 1, 2028, for all other businesses. Businesses should review processes now and finalize designs post-adoption of the Ministerial Order.

Middle East / APAC

  • Oman:
    • Regulatory Change: The Oman Tax Authority launched an online Fawtara rollout checker for the planned e-invoicing system. This tool provides early visibility into expected implementation phases for businesses.
    • Business Impact: Businesses can use the tool for planning resources, system changes, and project governance. However, the rollout indication is not the sole legal determination of scope, requiring businesses to conduct broader readiness assessments.
    • Timing & Action: The checker tool is available now. Specific mandatory go-live dates for Fawtara are not yet provided. Businesses should align technical preparation with later official specifications.
  • Pakistan:
    • Regulatory Change: Pakistan’s Federal Board of Revenue (FBR) amended electronic invoicing rules, extending them to persons required to issue e-invoices under the Federal Excise Act, 2005, and for services taxed under the Islamabad Capital Territory (Tax on Services) Ordinance, 2001.
    • Business Impact: Taxpayers already integrated with the FBR system do not require separate technical integration for these additional taxes. E-invoices must now include specific additional excise fields (e.g., duty type, rate, SRO reference). One invoice may cover multiple taxes.
    • Timing & Action: No specific effective date for the amended rules is stated. Affected taxpayers should update invoice data fields, mapping, and validation for federal excise particulars.

EU ViDA Developments

  • Netherlands:
    • Regulatory Change: The Dutch government plans mandatory B2B e-invoicing from July 1, 2030, for domestic and intra-EU transactions, explicitly “implementing the EU ViDA package and Council Directive (EU) 2025/516.” Digital reporting for intra-EU B2B transactions begins on the same date, followed by domestic transaction-level reporting from July 1, 2031. E-invoices must comply with EN 16931.
    • Business Impact: This will necessitate significant changes to ERP systems, VAT coding, and master data, particularly for cross-border transactions which will require invoice issuance within 10 days. Businesses under the KOR scheme (turnover up to EUR 20,000) are expected to be exempt from domestic obligations.
    • Timing & Action: These measures are not yet law. Public consultation is expected in autumn 2026, with parliamentary completion targeted before July 1, 2028. Businesses should follow the consultation and begin planning ERP and invoicing changes.

SAF-T Developments

  • Norway:Regulatory Change: Norway will require SAF-T Financial version 1.40 for accounting periods starting on or after January 1, 2027. This updates the required file format and data structure but does not introduce a new reporting obligation, as SAF-T Financial has been in place since 2020.
    • Business Impact: Affects businesses subject to Norwegian bookkeeping rules that maintain electronic records. An exemption may apply for businesses with turnover below NOK 5 million. SAF-T files are provided on request during audits, not periodically.
    • Timing & Action: Version 1.40 becomes mandatory January 1, 2027 (voluntary earlier adoption permitted). Businesses should ensure their ERP and accounting systems can generate the new file version and test readiness.
    • Further SAF-T Reading: Mentions a “SAF-T-inspired connected audit evidence framework for digital tax audits” in Türkiye.

Common Technical and Implementation Considerations

  • Data Quality and Mapping: The increasing specificity of required data elements (e.g., excise fields in Pakistan, richer descriptions in Poland, delivery-note data in Greece) demands meticulous data quality management and precise mapping within ERP and accounting systems.
  • System Integration: Robust integration capabilities between internal ERP systems, government platforms (e.g., KSeF, myDATA, SPFE), and accredited service providers are crucial.
  • Standard Adoption: Awareness and adoption of international standards like Peppol and EN 16931 are becoming increasingly important for cross-border compliance and interoperability.
  • Provider Landscape: The reliance on accredited providers and government-provided tools (e.g., Croatia, Greece) necessitates careful evaluation and onboarding processes for businesses.
  • Ongoing Monitoring: Due to the dynamic nature of legislative changes and technical specifications (e.g., Poland’s KSeF enhancements, Spain’s awaited Ministerial Order), continuous monitoring of official communications is essential.

 

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