E-Invoicing & E-Reporting developments in the news in week 31/2025

Podcast on E-Invoicing & E-Reporting developments in week 31/2025

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 31/2025

Polish Parliament Approves B2B E-Invoicing law starting February 1, 2026
- Approval Date and Implementation: On July 30, 2025, the Polish Parliament approved the phased rollout of the National e-Invoice System (KSeF), making e-invoicing mandatory starting February 1, 2026, for large businesses, with full adoption expected by 2027.
- Implementation Timeline: The rollout will occur in stages: large businesses (over PLN 200 million in sales) must comply by February 1, 2026; all remaining entrepreneurs by April 1, 2026; and small businesses (monthly sales up to PLN 10,000) by January 1, 2027.
- Support Measures for Businesses: The reform includes delayed penalties for invoicing errors and a transition period allowing traditional cash registers until the end of 2026. Additionally, the VAT refund period will be shortened from 60 days to 40 days, enhancing cash flow for businesses during the transition.
- Senate Approves Amendments to e-Invoice System and Tax Penal Code Regulations
Singapore Enhances InvoiceNow with Advanced Ordering to Streamline Procurement Processes by 2025
- Enhanced E-Invoicing System: Singapore’s July 2025 upgrade to InvoiceNow introduces Advanced Ordering and the SG BIS Order Balance specification, facilitating the entire order lifecycle from creation to cancellation, thereby automating procurement for public and private sectors.
- Benefits for Buyers and Sellers: The automation streamlines processes, allowing sellers to manage order approvals and invoicing efficiently while providing buyers, particularly government agencies, with structured ordering and automated invoice approval.
- Implementation Timeline: Testing of the new system will start with government suppliers in September 2025, marking a significant step in Singapore’s initiative to modernize and digitize procurement through e-invoicing.
Slovakia Proposes Mandatory Electronic Invoicing for VAT Transactions Starting 2027, Seeks Public Feedback
- Consultation on Draft Law: The Slovak Ministry of Finance has launched a consultation on a draft law amending the Value Added Tax Act to introduce mandatory electronic invoicing and online reporting to tax authorities, aimed at aligning with the EU Directive 2025/516 regarding VAT rules for the digital age.
- Implementation Timeline: The draft law mandates that domestic VAT-registered taxpayers begin issuing and receiving electronic invoices for domestic transactions starting January 1, 2027, with foreign taxpayers required to comply for cross-border transactions by July 1, 2030. Additionally, reporting of electronic invoice data will be required from the same dates.
- Changes to Reporting Obligations: The proposed legislation will abolish VAT control statement and EC Sales List reporting requirements by July 1, 2030, while also amending VAT registration rules to enhance efficiency in combating tax evasion, including the introduction of group registration for VAT purposes.
- Briefing document & Podcast: E-Invoicing in Slovakia
Cambodia Expands Mandatory E-Invoicing to Six Ministries Under Phases 1 and 2 by 2025
- Expansion of E-Invoicing: The Cambodia Ministry of Economy and Finance (MEF) has mandated the use of electronic invoices for six additional ministries as per Circular No. 012 issued on July 14, 2025.
- Included Ministries: The new ministries affected by this requirement are the Ministry of Agriculture, Forestry & Fisheries, Ministry of Commerce, Ministry of Industry, Science, Technology & Innovation, Ministry of Education, Youth & Sport, Ministry of Post and Telecommunications, and Ministry of Civil Service.
- Phased Implementation Plan: This expansion follows a phased approach, with Phase 1 (2024-2025) focusing on B2G transactions for certain ministries, and Phase 2 (2025-2026) set to include 12 more ministries while promoting voluntary e-invoicing for B2B transactions.
France – Chorus Pro will remain the B2G e-invoicing framework in France
- Continuation of Chorus Pro: The French tax authority has confirmed that the Chorus Pro platform will remain operational beyond 2026, continuing its function as the public sector’s invoice exchange framework since 2017, and supporting the digitalization of invoice reception and payment processes.
- Integration with New E-Invoicing Regulations: As B2B e-invoicing and e-reporting obligations come into effect from 2026-2027, Chorus Pro will work alongside these new requirements, ensuring that public sector entities can efficiently manage their invoicing needs.
- Options for Invoice Submission: Starting September 2026, businesses supplying the public sector will have two options for transmitting invoices: through an approved Partner Data Provider (PDP) or via the established Chorus Pro methods, including portal entry and EDI or API submissions, ensuring continued accessibility for invoicing to public administrations.