E-Invoicing & E-Reporting developments in the news in week 25/2025

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 25/2025

France – B2B Electronic Invoicing: Transforming Business Operations with XP Z12-014
- Emergence of the XP Z12-014 Standard: The XP Z12-014 standard, particularly Appendix A, is reshaping the French B2B invoicing landscape by establishing a framework that shifts focus from the Public Billing Portal (PPF) to Partner Dematerialization Platforms (PDPs), emphasizing direct interoperability in inter-company transactions.
- Clarification of Roles and Use Cases: This standard outlines 36 detailed use cases relevant to B2B operations, defining clear responsibilities for sellers, buyers, and PDPs, which enhances rigor, traceability, and interoperability in invoicing practices across various business sectors.
- Strategic Transformation Opportunity: Beyond technical compliance, the reform encourages businesses to rethink supplier-customer relationships, secure VAT processes, and prepare for future interoperability needs, positioning the XP Z12-014 as a vital tool for enhancing competitiveness and operational efficiency.
Greece Postpones B2G E-Invoicing Mandate to 1 September 2025
- Postponement of B2G E-Invoicing Requirement: The Greek Ministry of Finance and AADE have announced a second postponement of the mandatory B2G e-invoicing obligation for certain public sector transactions from June 2025 to September 1, 2025, allowing more time for technical preparations of the AADE and GSIS platforms.
- Impact on Public Sector Suppliers: This delay specifically affects suppliers invoicing the government for expenditures not governed by public procurement legislation, aiming to ensure a smoother transition to mandatory electronic invoicing.
- Revised Implementation Timeline: The timeline for mandatory e-invoicing is as follows: it became mandatory for selected public entities on September 12, 2023; will extend to all central government entities by January 1, 2024; to all other public sector contracting authorities by June 1, 2024; and now includes the postponed requirement for invoicing non-procurement public expenses to take effect on September 1, 2025.
Ivory Coast’s Digital Tax Transformation: Mandatory E-Invoicing System Set for 2025 Implementation
- Digital Transformation Initiative: Ivory Coast is implementing a mandatory and standardized e-invoicing system, which will replace traditional paper-based invoicing, starting in 2025. This initiative, led by the Direction Générale des Impôts (DGI), aims to enhance tax collection, streamline business processes, and increase transaction transparency.
- Phased Implementation and Requirements: The transition involves a phased rollout, beginning with large companies on June 1, 2025, and extending to small businesses and freelancers by September 1, 2025. Companies must issue electronic invoices through authorized methods, ensuring they include mandatory elements like a certification QR code and a fiscal seal.
- Exemptions and Compliance: While the e-invoicing mandate will apply broadly, certain sectors—including public utilities, oil companies, and foreign firms without a local presence—are exempt. Companies must retain electronic invoices for 6 to 10 years for audit purposes, adhering to the DGI’s technical and operational guidelines.
Tanzania’s 2025/26 Budget Proposes E-Invoicing Integration with Revenue Authority via EFDMS
- Expansion of E-Invoice Reporting: The 2025/26 Budget proposal aims to extend e-invoice reporting requirements to all remaining taxpayers in Tanzania, enhancing compliance and efficiency in tax reporting.
- Integration with EFDMS: Taxpayers will be required to integrate their invoicing systems with the Tanzania Revenue Authority’s electronic financial data management system (EFDMS), facilitating real-time data exchange and improved tax oversight.
- Multiple Generation Methods: E-invoices can be generated through various systems, including EFD machines, POS systems, accounting software, and other payment processing systems that connect to the upgraded EFDMS, providing flexibility for businesses in their invoicing processes.
UAE Releases Key Technical Specifications for E-Invoicing: PASR and Supporting Documents Unveiled
- Milestone in E-Invoicing Development: The UAE has made significant progress in its national e-invoicing mandate by releasing key technical specifications, including the Peppol Authority Specific Requirements (PASR), which provide essential guidelines for compliance and integration for service providers and businesses.
- Framework and Key Documents: The PASR serves as an umbrella framework that includes important documents such as the UAE-specific Peppol International Invoice (PINT AE), which defines the rules for electronic invoices, and architectural guidelines (Enterprise Interoperability Architecture and Solution Architecture) to assist in the technical implementation and interoperability of e-invoicing solutions.
- Future Updates and Compliance Preparations: Additional specifications, including the UAE Tax Data Document, are expected to be released soon. Businesses and service providers are urged to prepare for these evolving requirements to ensure timely compliance with the UAE’s e-invoicing framework.
Zimbabwe Advances Digital Transformation Through New VAT Reforms
- Modernization of VAT through E-Invoicing: Zimbabwe is reforming its VAT regime by adopting electronic invoicing, which aims to enhance tax compliance, improve revenue collection, and align with international standards. This initiative is part of a broader strategy to combat VAT fraud and underreporting while expanding the tax base.
- Real-Time Electronic Invoicing System: Businesses will be required to issue real-time electronic invoices transmitted directly to the Zimbabwe Revenue Authority (ZIMRA), creating instant visibility for every transaction. This system will be phased in, starting with large taxpayers and eventually including smaller enterprises, emphasizing interoperability with existing accounting systems.
- Benefits and Compliance Timeline: The reform promises greater revenue assurance and efficiency for the government, while businesses can expect reduced administrative burdens and improved audit preparedness. ZIMRA has begun stakeholder consultations, with a voluntary pilot for select taxpayers anticipated in Q3 2025, leading to mandatory compliance phases from early 2026, accompanied by potential penalties for non-compliance.