E-Invoicing & E-Reporting developments in the news in week 27/2025

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 27/2025

Norway Proposes Mandatory Digital Bookkeeping and E-invoicing
- Phased E-Invoicing and Digital Bookkeeping Proposal: The Norwegian Ministry of Finance has proposed mandatory digital bookkeeping and e-invoicing for businesses with accounting obligations, set to begin in 2028, to modernize business processes and align with European standards.
- Implementation Details: The requirements will apply to all entities with accounting obligations in Norway, including foreign companies. The e-invoicing standard proposed is EHF version 3.0, compliant with European Norm EN16931, and businesses must register in the national e-invoicing directory (ELMA) for invoice exchange.
- Timeline and Exemptions: E-invoicing requirements will take effect on January 1, 2028, with digital bookkeeping mandated by January 1, 2030. Exemptions include sole proprietorships below a certain turnover, bankruptcy estates, and specific sales types. The Ministry is seeking stakeholder feedback until October 31, 2025, to refine the implementation strategy.
Poland Releases Final KSeF 2.0 API Documentation and FA(3) Schema
- Release of KSeF 2.0 API Documentation: On June 30, 2025, the Polish Ministry of Finance published the KSeF 2.0 API documentation, along with the final FA_VAT (3) schema, which will replace the current FA_VAT (2) version and take effect on February 1, 2026. This documentation enables integrators to prepare for testing in the KSeF 2.0 TEST environment starting September 30, 2025.
- Key Features and Guidelines: The MoF provided extensive guidelines that include details on QR codes, offline modes, and the KSeF certificate application process. The offline modes will allow invoice issuance in various scenarios, and specific QR codes will be required to ensure invoice authenticity and accessibility, depending on the mode of issuance.
- KSeF Certificates and Legislative Update: Starting November 1, 2025, taxpayers can apply for KSeF certificates, which will replace tokens for authentication from January 1, 2027. The legislative process for KSeF 2.0 is ongoing, with expectations for the draft law to be enacted by July 2025, further shaping the implementation of this new system.
Qatar Modernizes Tax System with VAT and E-Invoicing for Economic Diversification
- Strategic Economic Transition: Qatar is shifting toward a more modern and digitized tax system as part of its Qatar National Vision 2030 plan, aiming to reduce dependency on hydrocarbons and diversify its economy in response to fluctuating oil prices, climate change, and the need for clean energy sources.
- Implementation of VAT and Tax Reforms: Although Qatar has enacted VAT legislation since 2018, an official implementation date is pending. The government is strengthening tax institutions and modernizing compliance systems, aligning with GCC frameworks while preparing businesses through education campaigns and system trials.
- Focus on Electronic Invoicing: Electronic invoicing is a key component of Qatar’s digital transformation strategy, with groundwork already in progress through consultations with stakeholders. Its implementation is expected to coincide with VAT rollout, enhancing tax compliance and transparency, similar to initiatives in neighboring countries like Saudi Arabia and the UAE.
Saudi Arabia Sets Criteria for 23rd Wave of E-Invoicing Integration Phase Under New National Requirements
- ZATCA has announced the criteria for the 23rd wave of Saudi Arabia’s E-Invoicing Integration Phase, continuing its phased approach to enforcing national e-invoicing (FATOORA) compliance.
- The integration phase introduces technical and business requirements for electronic invoicing and mandates connection of taxpayer systems to ZATCA’s platform in scheduled waves based on taxable revenue thresholds.
- Taxpayers with VAT-taxable revenue exceeding SAR 750,000 in 2022, 2023, or 2024 must integrate their e-invoicing systems with the FATOORA platform by 31 March 2026.
Sri Lanka to Implement E-Invoicing for VAT and Connect POS Systems to Tax Authority
- Sri Lanka plans to implement e-invoicing linked directly to the tax office, starting with selected sectors and exporters, to digitalize VAT payments and speed up refunds, with international technical support.
- E-invoicing will enable real-time sales tracking, VAT collection, and integration with POS systems, improving tax transparency but raising concerns similar to Vietnam’s SME protests over implementation challenges.
- The government also aims to introduce a digital ID system to enhance tracking, though it faces privacy opposition and controversy over state control, reflecting debates seen in more authoritarian and democratic countries.
Sweden: Survey on Business Attitudes Toward E-Invoicing
- Survey Overview: A survey is being conducted in June and July 2025 to assess companies’ attitudes toward e-invoicing, focusing on their experiences and perceptions.
- Confidential Participation: The survey, managed by the research company Webropol, ensures that all responses are anonymous and treated confidentially, with participation being voluntary.
- Importance of Feedback: The collected data will provide valuable insights to the Swedish Tax Agency, helping to shape future policies and initiatives regarding e-invoicing for businesses.