E-Invoicing & E-Reporting developments in the news in week 44/2025

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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 44/2025

CEN Updates EN 16931-1 Standard: The European standards organization (CEN) has approved updates to the EN 16931-1 semantic standard to align with legislative changes, including the VAT in the Digital Age (ViDA), enhancing compliance and interoperability for electronic invoicing.
Reform Highlights: The updated standard introduces a new core semantic data model for B2B transactions, syntax bindings for CII and UBL, and an extension methodology that includes industry-specific requirements, addressing previous gaps in the original standard.
Implementation Timeline: Key dates for the updates include ratification on October 23, 2025, availability by November 26, 2025, announcement by February 28, 2026, and publication along with the withdrawal of conflicting national standards by May 31, 2026.
See also EN 16931 Beyond the EU: Global Adoption and Interoperability of Europe’s E‑Invoice Standard – VATupdate

Overview of the Dialogue: The Implementation Dialogue, hosted by Commissioner Wopke Hoekstra, gathered stakeholders to discuss the challenges and opportunities of the VAT in the Digital Age (ViDA) reforms, emphasizing the importance of effective implementation for businesses, particularly SMEs.
Identified Challenges: Key challenges discussed included the risk of fragmentation in rule application, the need for guidance for SMEs that have not yet digitalized, and the necessity for sufficient lead time for businesses to prepare for changes. A cooperative approach among the Commission, businesses, and Member States was deemed essential.
Opportunities for Improvement: Participants highlighted potential benefits of the ViDA reforms, such as the use of the One Stop Shop (OSS) for B2B supplies, improved VAT information systems, and increased automation to enhance compliance efficiency. Ongoing discussions and regular meetings were encouraged to ensure a smooth transition to the new VAT framework.

Terminology and Definitions: The Draft State Budget Law for 2026 replaces the term “Plateforme de Dématérialisation Partenaire” (PDP) with “Plateforme Agréée” (PA) and designates the Public Invoicing Portal (PPF) as the Central Directory, with the responsibility for data management assigned to the receiving certified platform.
Service Continuity and E-Reporting: A new requirement mandates that if a business switches providers, the previous PA must ensure service continuity for six months. Additionally, the draft clarifies the e-reporting obligations for various B2B and B2C transactions, specifying that payment data reporting is only required for service provisions where VAT is due upon payment.
Increased Penalties for Non-Compliance: The proposed amendments raise non-compliance fines from €15 to €50 per invoice and introduce new penalties for not using a certified platform to receive e-invoices, although taxpayers will have a three-month correction period after notification. Businesses are still awaiting final regulations on several aspects, including a potential delay of the e-reporting obligation from 2026 to 2027.

Greece – Digital Delivery Notes – Extension of Phase B Implementation and New Exemptions

Postponement of Phase B: The Independent Authority for Public Revenue (AADE) has announced a five-month delay in the mandatory implementation of Phase B of the Digital Delivery Note, moving the deadline from December 1, 2025, to May 1, 2026.
Implementation Timeline: Phase A remains unchanged, requiring digital issuance and transmission of documents for certain taxpayers starting June 2, 2025, and for the remaining taxpayers from December 1, 2025. Phase B will involve mandatory procedures for digital monitoring of circulation starting May 1, 2026, following a voluntary transmission period from December 1, 2025, to April 30, 2026.
Expanded Exemptions: AADE has broadened exemptions from the digital dispatch note requirement to include specific sectors, with further details available in their official press release.

Accelerated Introduction of E-Invoicing: The Malta Tax and Customs Administration (MTCA) commissioner, Joseph Caruana, announced plans to expedite the implementation of mandatory e-invoicing and real-time reporting (DRR) across the nation.
Addressing the VAT Gap: This initiative is driven by Malta’s significant VAT gap of 24.2%, which is substantially higher than the EU average of 9.5%, and aims to enhance tax compliance and efficiency.
Alignment with EU Requirements: The move is also in anticipation of the upcoming VAT in the Digital Age (ViDA) mandate, which will require e-invoicing and DRR for intracommunity transactions by 2030, building on earlier plans outlined in the pre-budget 2026 documentation.

Mandatory B2B E-Invoicing Adoption: Slovenia’s Parliament has approved a bill requiring all domestically registered businesses and individuals to issue electronic invoices for B2B transactions starting January 1, 2028, marking a significant shift towards digital invoicing.
Restrictions on Paper Invoices: The use of paper invoices will be limited to B2C transactions and B2B transactions with foreign companies. Consumers will retain the right to withdraw consent for e-invoices and request paper invoices at any time.
Technical Standards and Broader Applications: The bill specifies formatting requirements and approved exchange methods for e-invoices, which will also apply to other electronic business documents like order forms and delivery notes, supporting Slovenia’s alignment with EU e-invoicing initiatives.

Draft 2026 Finance Law: Tunisia’s draft 2026 Finance Law, published on October 14, 2025, proposes extending mandatory e-invoicing compliance to include service transactions, which, if approved, would take effect on January 1, 2026.
Expansion of E-Invoicing Requirements: This extension builds on Administrative Note No. 10/2025, which introduced penalties for non-compliance. Currently, the e-invoicing mandate requires reporting for all B2G transactions, as well as for fuel and pharmaceutical transactions.
Implementation Timeline: If the amendment is adopted, the new requirement for service transactions will be enforced starting January 1, 2026, continuing Tunisia’s efforts to enhance digital compliance across various sectors.

See also

Angola