E-Invoicing & E-Reporting developments in the news in week 21/2025

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

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.

HIGHLIGHTS OF WEEK 21/2025

Brazil – Implementation of Alphanumeric CNPJ in Brazilian Electronic Fiscal Documents
- Introduction of Alphanumeric CNPJ: The Brazilian Federal Revenue has introduced a new alphanumeric format for CNPJ to expand the capacity for company registrations, affecting electronic fiscal document systems.
- Technical Adjustments for Validation: Changes in electronic fiscal document schemas and validation rules are required to accommodate the new CNPJ format, including adjustments to regular expressions and digit verification calculations.
- Barcode and Access Key Modifications: Adaptations in barcode standards and access key structures are necessary to support alphanumeric characters, ensuring compatibility with existing systems and maintaining efficient data representation.
Brazil’s Technical Note 2025.002: Preparing for the 2026 VAT Implementation
- Significant Updates to Electronic Invoicing: Brazil’s Federal Revenue Service introduced Technical Note 2025.002, which outlines critical updates to the Nota Fiscal Eletrônica (NF-e) and Nota Fiscal de Consumidor Eletrônica (NFC-e) systems, aligning them with the upcoming dual VAT system set to launch in 2026.
- Key Modifications: The updates include adjustments to invoice numbering standards, revisions to authorization protocols for invoice validation, updates on cancellation procedures, and modifications to the Documento Auxiliar da Nota Fiscal Eletrônica (DANFE), along with anticipations for additional guidance through four annexes related to tax classifications.
- Phased Implementation Timeline: The Brazilian government has established a phased schedule for implementation, beginning with a testing phase from July to September 2025, followed by a production rollout from October to December 2025, leading to full compliance required by January 1, 2026, necessitating businesses to upgrade systems and train staff accordingly.
Bulgaria – NRA holds public consultations on draft order for SAF-T submission
- Introduction of SAF-T: The National Revenue Agency (NRA) has launched public consultations on a draft order to establish the structure, form, content, and submission method for the Standard Audit File for Tax Purposes (SAF-T), which will become mandatory for businesses over the next five years as part of a phased implementation.
- Purpose and Requirements: SAF-T, developed by the OECD, requires obligated persons to submit standardized accounting data on a monthly, annual, or requested basis. The draft order outlines the obligations under the revised Tax and Social Security Procedure Code (TSSPC), effective March 31, 2025, detailing who must comply and the submission process.
- Public Participation: The NRA aims to ensure transparency and public involvement in the process of finalizing the SAF-T order. Feedback on the draft and associated nomenclatures is being accepted until June 9, 2025, via email, to facilitate informed public input and consensus.
Denmark – OIOUBL 3.0 delay officially confirmed in Denmark
- Delay of OIOUBL 3.0: The Danish Business Authority has postponed the release of OIOUBL 3.0 by six months to October 2025, with a mandatory implementation date on May 15, 2026, due to unresolved inquiries requiring further analysis.
- Stricter Validations for OIOUBL 2.1: In the interim, OIOUBL 2.1 will remain active and updated, with mandatory stricter validations starting May 2025, focusing on accurate VAT reporting and requiring compliance with specific tax calculations.
- Enhanced Features in OIOUBL 3.0: The forthcoming OIOUBL 3.0 will feature improved specifications for invoices, credit notes, and response messages, aligning with EN 16931, while OIOUBL 2.1 will be deprecated on November 15, 2026.
Dominican Republic Extends E-Invoicing Deadline for Large and Medium Taxpayers to November 2025
- Deadline Extension Announced: The Dominican Republic’s DGII has extended the deadline for large and medium-sized taxpayers to implement electronic invoicing from May 15, 2025, to November 15, 2025.
- Eligibility Criteria: This six-month extension applies only to large local and medium-sized taxpayers who were already in the process of implementing the electronic invoicing system by the original deadline.
- Non-qualifying Taxpayers: Companies that have not initiated their electronic invoicing adoption by the original deadline are not eligible for this automatic extension
France Moves Forward with E-Invoicing: Updated Specs and Factur-X v1.07 Released
- Updated Technical Specifications Released: On May 13, 2025, AFNOR published updated technical specifications for France’s e-invoicing and e-reporting mandate, detailing the required syntax, semantic structure, and data formats businesses must implement to ensure compliance with the upcoming phased rollout.
- Launch of Factur-X v1.07: On May 7, 2025, FNFE-MPE released Factur-X version 1.07, the latest hybrid e-invoicing format that includes updates to align with EU standards, editorial corrections, and new document codes, facilitating integration into France’s national e-invoicing framework.
- Implementation Timeline: The initial phase of e-invoicing implementation for large enterprises will begin on September 1, 2026, followed by full-scale implementation for all entities by September 1, 2027, aiming to enhance tax collection, fraud prevention, and transaction processing efficiency.
Mozambique Implements New Monthly VAT Invoice Reporting Procedures Effective May 2025
- New Monthly VAT Reporting Procedure: Starting May 2025, all taxable persons in Mozambique must file a monthly invoice data file extracted from certified invoicing software through the government’s electronic declaration portal, “e-declaração.”
- Data Requirements and Filing Frequency: The required data file must include detailed information from invoices issued in the previous month. High-volume taxpayers can submit data daily or weekly, while low-volume taxpayers can file monthly.
- Coordination with Software Providers: The Mozambican Tax Authority is inviting software development companies to obtain requirements for the Standardized Audit File for Tax (SAF-T) and certification processes. Taxable persons are urged to work closely with their software providers to ensure compliance and avoid penalties as digitalization efforts increase.
Turkey: e-Invoice and UBL-TR Guide Update from GİB
- The Turkish Revenue Administration (GİB) announced updates to the e-Invoice Package and UBL-TR (Code Lists) Guide on April 28, 2025.
- These updates will take effect on May 2, 2025.
- Updated documents can be accessed on the GİB website, specifically the e-Invoice Package and UBL-TR (Code Lists) Guide.