E-Invoicing & E-Reporting developments in the news in week 5/2026

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HIGHLIGHTS OF WEEKS 5/2026

Belgium has become the first European country to surpass one million Peppol-registered e-invoice recipients, highlighting its leadership in e-invoicing adoption and digital tax compliance.
This milestone signifies Belgium’s commitment to streamlining financial processes, enhancing transparency, reducing VAT fraud, and preparing for the mandatory B2B e-invoicing mandate set to begin on January 1, 2026.
The rapid adoption of e-invoicing by Belgian businesses, both small and large, reflects a significant step towards a compliant and efficient digital operations landscape, paving the way for a fully interoperable e-invoicing environment in Europe.

Belgium has introduced a three-month tolerance period for its mandatory B2B e-invoicing regime, effective from January 1, 2026, allowing businesses to avoid penalties for certain breaches as long as they demonstrate reasonable efforts to comply.
Saudi Arabia’s Zakat, Tax and Customs Authority has extended its “Cancellation of Fines and Exemption of Penalties Initiative” through June 2026, providing businesses additional time to integrate with the mandatory FATOORA e-invoicing system without incurring financial penalties.
Poland will implement its national e-invoicing system (KSeF) starting February 1, 2026, for large taxpayers and April 1, 2026, for smaller ones, with no financial penalties for non-compliance until January 1, 2027, effectively giving a full year of transition without sanctions.

Cabo Verde’s 2026 State Budget Law makes electronic issuance mandatory for all invoices and tax-relevant documents for all taxpayers as of 1 January 2026.
New technical requirements are introduced: all invoices must include a QR code and a Unique Document Identifier (UDI).
The changes build on the existing e-invoicing system (mandatory since 2022), which requires XML format, digital signatures, real-time/near-real-time clearance, and use of certified software or the government’s free platform.

The Gambia’s 2026 budget proposes mandatory electronic invoicing for VAT-registered businesses to combat VAT fraud and modernize tax administration.
The initiative aims to increase transaction transparency, reduce the shadow economy, and help the Gambia Revenue Authority meet its D27 billion revenue target.
The proposal is pending parliamentary approval and will build on a 2025 e-invoicing pilot.
Implementation will likely begin with large taxpayers, with phased expansion to smaller businesses.
The GRA will issue technical guidelines and further instructions as the legislative process progresses.

Oman Tax Authority (OTA) became an official Peppol Authority on January 7, 2026, adopting Peppol as the foundation for its national e-invoicing system, “Fawtara.”
The Peppol “5-corner model” will enable real-time transaction reporting to the Tax Authority, improving VAT compliance and reducing the shadow economy.
Key 2026 milestones: Q1—registration portal opens for service providers; Q2—testing environment available; Q3 (August)—pilot phase begins with 100 large VAT-registered companies.
Full mandate: February 2027 for all large VAT-registered companies, August 2027 for all VAT-registered SMEs.
Technical requirements: UBL 2.1 XML invoice format, 53 mandatory data fields, Arabic and English support, and 10-year data archiving.

Romania has extended the mandatory RO e-Factura B2B implementation deadline for small and medium-sized enterprises (SMEs) with annual turnovers below EUR 500,000 to July 1, 2026, providing an additional 18 months for compliance preparation.
This extension aims to alleviate immediate compliance pressure, allowing SMEs to adapt their internal systems, clean master data, and test integration with the RO e-Factura system, in light of increasingly stringent digital tax controls.
Despite the extension for SMEs, larger taxpayers must adhere to their original obligations, and businesses are advised to continue implementation efforts by validating data, ensuring ERP compatibility, and monitoring updates related to e-invoicing regulations.

Algeria