E-Invoicing & E-Reporting developments in the news in week 29/2025

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 29/2025

Belgium – Royal Decree on Structured Electronic Invoices
- Mandatory E-Invoicing Requirement: Starting January 1, 2026, Belgium will require most B2B transactions between VAT-registered businesses to use structured electronic invoicing, with Peppol designated as the default method for issuing invoices. The Royal Decree outlines compliance with European semantic and syntax standards through the Peppol BIS format.
- Technical Compliance and Penalties: All businesses subject to the e-invoicing mandate must have the technical capability to issue and receive electronic invoices via Peppol, even if they opt out. Non-compliance will incur penalties ranging from €1,500 for the first infraction to €5,000 for subsequent offenses, with specific requirements regarding invoice rounding.
- Strategic Considerations for Businesses: The new mandate emphasizes the need for companies to adapt their people, processes, and technology to comply with e-invoicing regulations and the forthcoming near real-time reporting obligation in 2028. E-invoicing is positioned as a strategic compliance initiative that affects tax exposure and operational efficiency, necessitating expert guidance for successful implementation.
France Designates DGFiP as Its National Peppol Authority Ahead of 2026 B2B E-Invoicing Mandate
- National Authority Designation: On July 8, 2025, France’s tax administration (DGFiP) was appointed as the national authority for the Peppol standard, preparing for the mandatory B2B electronic invoicing implementation scheduled for September 2026.
- Responsibilities and Goals: As the Peppol Authority, DGFiP will promote and oversee the use of Peppol standards to ensure seamless interoperability in electronic data exchange between suppliers, buyers, and certified Partner Dematerialization Platforms (PDPs).
- Peppol Implementation Timeline: Following a successful Proof of Concept, a production-ready version of the Peppol system is expected to launch by January 2026, enhancing France’s alignment with EU digital transformation efforts in procurement and tax compliance.
Lithuania e-invoicing 2028 – eSaskaita
- Mandatory E-Invoicing System: Lithuania has implemented a centralized e-invoicing system, requiring all suppliers in public procurement to use the SABIS platform for electronic invoices, ensuring compliance with EU standards (EN 16931) since July 2017.
- Phased Implementation and Transition: The transition from the previous esaskaita system to SABIS began on July 1, 2024, with mandatory submission of all e-invoices, including those based on verbal contracts, effective January 1, 2025.
- Operational Benefits and Compliance: The e-invoicing system streamlines processes, reduces errors, lowers administrative costs, and enhances compliance with VAT regulations, supporting faster payments and better organization of invoices for businesses operating in Lithuania.
Nigeria Implements Mandatory E-Invoicing for Large Taxpayers Starting August 2025
- Mandatory Implementation for Large Taxpayers: The Federal Inland Revenue Service (FIRS) announced that its National E-Invoicing Solution will be mandatory for large taxpayers with annual turnover of N5 billion (~€2.9 million) starting August 1, 2025, following a successful pilot phase.
- Registration and Integration Requirements: Businesses must register on the e-invoicing platform, integrate their invoicing systems with the FIRS requirements, and begin real-time invoice generation, validation, and transmission by the deadline.
- Transaction Models and Compliance Goals: The system distinguishes between B2B/B2G transactions, requiring FIRS clearance and unique identifiers, and B2C transactions, which must be reported to FIRS within 24 hours, supporting Nigeria’s goals of enhancing transparency, reducing fraud, and improving tax compliance.