E-Invoicing & E-Reporting developments in the news in week 4/2026

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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 4/2026

On January 6, 2026, the Ministry of Economy and Finance launched the Certified Electronic Invoice (FEC) system, facilitating real-time invoice clearance through a government platform, with mandatory implementation set for July 1, 2026.
The FEC system aims to modernize tax invoicing by enabling real-time transaction monitoring and digital data reporting, requiring taxpayers to use certified systems for invoicing, which must include security features like unique authentication and QR codes.
The first phase targets domestic companies with annual turnovers of 50 million XOF (approximately 76,200 EUR) or more, while exemptions apply to certain foreign companies and government invoicing. Non-compliance penalties include fines based on the amount of compromised VAT, with the mandatory implementation date approaching in July 2026.

Denmark’s revised Bookkeeping Act, effective from 2026, introduces new digital compliance obligations for businesses regarding B2B e-invoicing. While there is no mandate to issue e-invoices, companies must ensure their accounting systems can issue and receive structured electronic invoices compliant with approved standards, emphasizing technical readiness.
On January 14, 2026, the Danish Business Authority announced that the introduction of OIOUBL 3.0 will not proceed, following stakeholder concerns raised during the Nemhandelsforum meeting on October 21, 2025, regarding the implementation workload and its implications for 2026 planning.
Instead of OIOUBL 3.0, the authority is developing a single unified document standard to address both national and international e-invoicing requirements, aiming to provide greater long-term clarity for the market. Further updates on this strategy will be shared at the next Nemhandelsforum on February 24, 2026.

The ViDA directive fundamentally alters the definition of electronic invoices in Article 217 of the VAT Directive, shifting from a broad definition of “any electronic format” to a more restrictive requirement for invoices to be issued, transmitted, and received in a structured electronic format (e.g., XML or EDI). This means unstructured formats like PDFs will no longer be legally recognized as electronic invoices, necessitating a transition to compliant formats.
The directive also removes the requirement for recipient acceptance of electronic invoices under Article 232, meaning suppliers can send structured e-invoices without needing prior consent from customers, who are then obligated to receive them in the specified format. This change may disrupt traditional invoice processing practices, as businesses can no longer request paper or simple PDF invoices.
A significant consequence of these changes is the introduction of pre-filling, where invoices reported to tax authorities may not align with a company’s internal bookkeeping if invoices are parked (not booked or approved) in the accounting system. This discrepancy could lead to conflicts during tax reporting, prompting a need for companies to revise their accounts payable processes to ensure timely processing and approval of invoices.

France’s plans to implement mandatory B2B e-invoicing and e-reporting starting September 1, 2026, are now uncertain due to the French Parliament’s rejection of the 2026 Finance Bill in late 2025, which left essential VAT and e-invoicing measures, including Article 28, without legislative approval.
Article 28 is critical for refining the operational framework of the French Continuous Transaction Controls (CTC) system, covering aspects such as platform governance, interoperability rules, and sanctions; however, these updates cannot be enacted until the Finance Bill is approved, and the country is currently operating under a temporary special finance bill that extends the 2025 Budget.
The government aims to achieve a political compromise by mid-February 2026 to advance the full Budget and e-invoicing framework, but until an agreement is reached, the implementation of the CTC reform remains legally stalled. Businesses should continue their preparations while staying alert to any political developments that may impact the September 2026 timeline.

Launch of E-Invoicing System: Sri Lanka has initiated a national e-invoicing system, managed by the Department of Inland Revenue, aimed at modernizing tax administration, enhancing financial transparency, and combating tax evasion as part of its 2030 digital economy goals.
Technical Integration: The system will utilize a secure Web API to integrate seamlessly with the existing Revenue Administration Management Information System (RAMIS), allowing for efficient communication between taxpayers’ ERP systems and the government platform.
Phased Rollout Plan: The implementation will occur in stages, starting with a pilot phase for select taxpayers, followed by extensions to export-oriented businesses and eventually mandating e-invoicing for all VAT-registered businesses and B2C transactions through POS systems for real-time oversight.

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