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E-Invoicing & E-Reporting developments in the news in week 36-38/2025

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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 WEEKS 36-38/2025

Mandatory Electronic Invoicing Announcement: Greece has officially announced the phased implementation of mandatory electronic invoicing for businesses, starting in February 2026, as outlined in Decision A.1128/2025, which aims to enhance digital transformation and tax transparency.
Implementation Timeline and Phases: The rollout will occur in two phases: Phase 1 begins on February 2, 2026, for large enterprises with revenues exceeding €1,000,000, allowing a transitional period until March 31, 2026; Phase 2 starts on October 1, 2026, for all remaining businesses, with a transitional period until December 31, 2026.
Scope and Compliance Requirements: E-invoicing will be mandatory for domestic B2B transactions and exports to non-EU countries, while optional for intra-EU sales. All recipients must accept electronic invoices starting February 2, 2026, and businesses must submit a formal declaration regarding their e-invoicing practices, with no additional financial burden on the national budget.

Comprehensive documentation: The new resource compiles all relevant information on electronic invoicing, including legislation, case law, parliamentary questions, and tax rulings.
Additional learning materials: It also recommends articles and books to deepen understanding of e-invoicing practices and regulations.
Feedback welcome: Users are encouraged to share comments or suggestions via the provided contact email, helping improve the documentation over time.

Extension of Electronic Tax Document Deadline: The Bolivian National Tax Service (SIN) has announced a new resolution extending the deadline for issuing electronic tax documents for taxpayers in groups 9, 10, 11, and 12 from October 1, 2025, to April 1, 2026.
Impact on Taxpayers: This extension affects 27,973 taxpayers, allowing them to continue using electronic tax documents through online billing, the temporary computerized billing system (SFV), or the previous manual system (pre-printed invoices) until March 31, 2026.
Verification of Invoicing Modality: Taxpayers in the specified groups can verify their assigned invoicing modality by using the “Consulta Modalidad Destino” link or by checking the list of taxpayers provided in the relevant resolutions.

Government mandate: By mid-2026, 30% of supplier invoices must use Peppol; by December 2026, all agencies must enable automated e-invoicing, driving consistency and digital transformation across the public sector.
ATO clarification: The ATO confirmed Peppol e-invoices qualify as valid tax invoices if they meet specification requirements, offering certainty to businesses and simplifying compliance for both public and private sector suppliers.
Economic benefits: Research shows full e-invoicing adoption could deliver A$22.5 billion yearly, cutting fraud, saving firms around A$970,000 annually, improving efficiency, and reducing invoice processing times and payment cycles significantly.

Overview of EN 16931: EN 16931 is the European standard for electronic invoicing designed to promote interoperability and standardization among EU member states, defining the semantic data model for core e-invoice elements to enhance efficiency and accuracy in cross-border trade.
Adapting to New Regulations: The standard is evolving to align with new EU regulations, such as ViDA, and while it initially focused on Business-to-Government (B2G) transactions, its relevance is growing in the Business-to-Business (B2B) context, with countries like Belgium making its use mandatory.
Customization and Challenges: Although EN 16931 establishes a core standard, variations such as Core Invoice Usage Specifications (CIUS) and Extensions allow for customization, presenting opportunities for tailored solutions but also challenges for businesses navigating compliance across different countries.

Launch of Electronic Invoicing Directory: On September 18, 2025, the French tax authority (DGFiP) and the Agency for State Financial Information Technology (AIFE) launched an electronic invoicing directory to help taxpayers prepare for upcoming B2B e-invoicing obligations.
Directory Functionality: The directory provides a central resource for verifying which companies are subject to the e-invoicing mandate, identifying their approved platform providers, and accessing their electronic billing addresses, with nearly 80 approved platforms currently connected.
Upcoming Services and Pilot Phase: AIFE announced the forthcoming “Declaration” service for mandatory e-invoicing and e-reporting, with a pilot phase set for February 2026, allowing businesses to test the system in real-time without financial penalties.

Clarifications Ahead of E-Invoicing Mandate: The French government has issued clarifications to assist taxpayers in preparing for e-invoicing and e-reporting obligations starting in September 2026, including 10 simplifications to ease compliance.
Eliminated and Simplified Reporting Requirements: Key measures include the removal of line-by-line details for e-reporting, elimination of transaction count reporting for B2B and B2C transactions, and the cessation of “blank” e-reporting when no taxable VAT operations occur, all aimed at reducing reporting burdens.
Flexibility for Unique Business Scenarios: Allowances for specific cases include simplified VAT margin calculations for B2C transactions, grace periods for SIREN-registered entities with administrative issues, and postponed electronic invoicing obligations for non-established taxpayers until September 2027, promoting smoother compliance and operational adaptability.

Draft Tax Amendment Bill Released: On August 16, 2025, South Africa’s National Treasury and SARS published the 2025 Draft Tax Administration Laws Amendment Bill (TALAB) for public comment, supporting the VAT Modernisation Project, which includes plans for e-invoicing and e-reporting.
5-Corner Peppol Integration Model: The project is considering a 5-corner Peppol-based model for real-time VAT transaction reporting, aligning with international practices and aiming for a launch by 2028 or later, following successful implementations in countries like France and Belgium.
Stakeholder Engagement for Modernization: SARS is inviting feedback from various stakeholders, including businesses and technology providers, on key aspects such as the VAT data model, digital data transmission for reporting, and the development of a modern VAT return featuring new disaggregated data fields.

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