Europe
- European Union – Consultation on Harmonised E‑Invoicing Rules
The European Commission launched a consultation to harmonise e‑invoicing and digital reporting rules, supporting ViDA objectives and deeper Digital Single Market integration through greater interoperability and standardisation. Multinational businesses, ERP vendors, tax authorities, and digital service providers operating cross‑border within the EU are directly impacted as future obligations may converge. Consultation feedback will inform upcoming legislative proposals, influencing the design and timing of EU‑wide digital reporting and e‑invoicing mandates. - European Union – ViDA DRR: Member State Preparation Status
An EU‑wide overview highlights how Member States are preparing for ViDA digital reporting requirements, showing differing models, timelines, and levels of technical readiness. Businesses with intra‑EU transactions must monitor country‑specific approaches to avoid fragmented compliance and duplicated reporting processes. Preparatory work continues nationally as ViDA implementation advances toward mandatory digital reporting for cross‑border transactions. - Norway – Mandatory B2B E‑Invoicing from 2027
Norway announced mandatory B2B e‑invoicing from 2027 and full digital bookkeeping requirements by 2030, strengthening its digital tax compliance framework. All businesses operating in Norway, including foreign suppliers, will need structured e‑invoicing and enhanced digital recordkeeping capabilities. Companies should begin system and process readiness well ahead of the phased implementation dates. - Sweden – Peppol Responsibilities to Shift to Upphandlingsmyndigheten
Sweden plans to transfer national Peppol governance and coordination responsibilities to Upphandlingsmyndigheten. Public sector entities, Peppol access points, and service providers may be impacted by changes to onboarding, directory management, and governance processes. Stakeholders should monitor implementation details as operational changes could affect Peppol participation and compliance. - Belgium – B2B E‑Invoicing Sanctions Start April 2026
Belgium ended the grace period for mandatory B2B e‑invoicing and activated sanctions for non‑compliance. VAT‑registered businesses issuing domestic B2B invoices must use compliant structured electronic formats. Penalties apply from April 2026, increasing enforcement pressure on lagging implementations. - Germany – GEBA Published and XRechnung Profiles Retired
Germany published the GEBA framework and announced the retirement of older XRechnung profiles. Businesses issuing or receiving e‑invoices must align formats and validation rules with updated national specifications and Peppol standards. Changes support long‑term e‑invoicing readiness and require system updates where legacy profiles remain in use. - Germany – Mandatory B2B E‑Invoicing FAQ Updated
Germany updated official FAQs clarifying mandatory B2B e‑invoicing effective January 2025. Clarifications cover scope, accepted formats, transitional rules, and implementation timelines. The guidance supports businesses finalising compliance and resolving open operational questions. - Spain – Mandatory B2B E‑Invoicing Approved
Spain adopted a Royal Decree mandating structured electronic invoicing for domestic B2B transactions. Businesses operating in Spain must implement approved e‑invoicing systems meeting national specifications. The obligation applies from 1 July 2027, allowing time for phased preparation. - Poland – KSeF Mandatory from February 2026
Poland confirmed mandatory KSeF e‑invoicing for large taxpayers using the FA(3) XML schema. Large businesses issuing domestic invoices are directly impacted, requiring ERP and process changes. Mandatory application begins on 1 February 2026, with enforcement expected from day one. - Hungary – ViDA Roadmap: Mandatory E‑Invoicing by 2026
Hungary unveiled a ViDA‑aligned roadmap introducing mandatory e‑invoicing, dual reporting, and EN 16931 compliance. Domestic businesses will face expanded real‑time reporting and structural VAT compliance reforms. Implementation is targeted by 2026, requiring early system and data model alignment. - Romania – RO e‑VAT Compliance Notices Reset
Romania reset RO e‑VAT compliance notices and adjusted pre‑filled VAT control mechanisms. Taxpayers subject to Romania’s digital VAT controls are impacted by revised compliance workflows. The reset affects ongoing audits and future data‑driven VAT checks. - Bosnia and Herzegovina – Real‑Time E‑Invoicing Law
A new law mandates real‑time e‑invoicing and centralised fiscal reporting for B2B, B2G, and B2C transactions. All taxpayers must use digital signatures and unique invoice identifiers. Nationwide rollout is expected across 2026–2027. - Bulgaria – SAF‑T Filing Deadline for Large Enterprises
Bulgaria requires large enterprises to submit the January 2026 SAF‑T file via the NRA e‑portal. Large taxpayers within the SAF‑T scope are directly affected. The deadline is 2 March 2026, with penalties for late submission. - Netherlands – B2B E‑Invoicing by 2030
The Netherlands confirmed mandatory B2B e‑invoicing by 2030 and domestic e‑reporting by 2032. Domestic businesses must plan long‑term digital VAT compliance aligned with ViDA. Timelines provide certainty but require early strategic preparation.
Middle East
- United Arab Emirates – Grace Period for Intra‑VAT Group E‑Invoicing
The UAE introduced a 24‑month grace period for e‑invoicing obligations on intra‑VAT group transactions. VAT groups benefit from extended transition while broader e‑invoicing rollout continues. The measure delays enforcement but does not remove future compliance obligations.
Asia‑Pacific
- Malaysia – MyInvois Portal FAQs Updated
Malaysia updated MyInvois portal FAQs with expanded operational and technical guidance. Taxpayers onboarding to mandatory e‑invoicing are directly impacted. Updates effective 9 March 2026 support registration, invoice flows, and daily compliance.
Americas
- Belize – Budget Confirms E‑Invoicing Rollout
Belize’s 2026/27 budget confirms a phased e‑invoicing rollout under the GST framework. GST‑registered businesses must prepare for new digital invoicing obligations. Implementation is expected across 2026–2027 alongside broader tax administration reforms.
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