E-Invoicing & E-Reporting developments in the news in week 20/2025

New LinkedIn Group: Global E-Invoicing & Real Time Reporting developments

Follow the latest updates on E-Invoicing and Real Time Reporting on www.vatupdate.com and the LinkedIn pages on E-Invoicing/Real Time Reporting and ViDA.

Podcasts on E-Invoicing & E-Reporting mandates on Spotify

HIGHLIGHTS OF WEEK 20/2025

E-invoicing in Cambodia: Centralized Clearance Model
- The Cambodian government has launched its new e-invoicing system, an initiative that marks a significant step toward modernizing and digitizing the country’s accounting and commercial processes. This transformation aims to reduce the use of paper, improve tax administration efficiency, and strengthen fiscal transparency.
- Launch of the E-Invoicing System: On May 12, 2025, Cambodia introduced its new e-invoicing system, CamInvoice, aimed at modernizing accounting processes, reducing paper usage, and enhancing tax administration efficiency. The centralized clearance model requires all electronic invoices to be validated by the tax authority, ensuring authenticity and enabling real-time oversight.
- Implementation Timeline: The system began with a pilot project in 2024 and mandates e-invoicing for national government entities in 2025. By 2026, it will extend to subnational entities and a defined group of business taxpayers, with full implementation planned for all government entities and an expanded group of businesses by 2027.
- Types of Electronic Documents and Benefits: The e-invoicing system encompasses tax invoices, commercial invoices, and credit/debit notes, all exchanged in UBL XML format. Key benefits include significant cost reductions in processing, improved tax compliance through real-time validation, and seamless integration with existing ERP systems, enabling businesses to manage invoices digitally from anywhere.
France – Update External B2B E-Invoicing specifications
- On May 13, 2025, France published an updated version of the technical specifications for its e-invoicing and e-reporting mandate. The document, developed by AFNOR, defines the required syntax and semantic structure for compliant invoices
- Overview of External Specifications: The external specifications detail the formats for data interchange with the public invoicing portal, focusing on the collection and processing of billing, transaction, and payment data to facilitate the implementation of electronic invoicing between VAT payers.
- Implementation Timeline: The “3.0” version, dated December 18, 2024, establishes expectations for reform initiation on September 1, 2026, with a subsequent version planned for broader implementation by September 1, 2027.
- Standardization and Future Updates: The common formats and profiles for invoices and lifecycle statuses are outlined in documents from the Standardization Commission (AFNOR), with revisions and new publications anticipated soon, while previous versions remain accessible for reference.
Moldova To Introduce E-Invoicing Law
- Moldova is introducing legislation to promote the use of electronic fiscal devices, including virtual cash registers and electronic receipts.
- The proposed measures aim to reduce compliance burdens for taxpayers and enhance compliance rates by making tax processes simpler for small and medium-sized enterprises.
- Virtual cash register applications can be installed on phones, tablets, or computers, allowing automatic issuance of tax receipts via email or SMS, with optional printing available upon request.
New Zealand Proposes Mandatory E-Invoicing for High-Volume B2G Transactions by 2026
- The New Zealand Government has proposed an update to Rule 44 of its Procurement Rules to expand e-invoicing requirements for B2G transactions.
- Public agencies that send or receive over 2,000 domestic trade invoices annually would be required to process e-invoices and mandate large suppliers to submit them.
- If approved, the new requirements would take effect on 1 January 2026, aligning with the principles of good practice outlined in the Government Procurement Rules.