On 13 February 2026, CEN approved updates to the EU e-invoicing standard EN 16931-1. The update follows an October 2025 agreement to modernize e-invoicing beyond B2G, aligning with VAT in the Digital Age reforms. New...
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Dominican Republic Issues Guidelines for Electronic Invoicing Contingency Procedures and Request Management
Instructions published for electronic invoicing contingency procedures in the Dominican Republic Details include reasons for requesting contingency status Methods for initiating and concluding contingency status are...
eReporting Deadlines and Procedures for eInvoices: Key Obligations and Methods for Taxpayers
Taxpayers issuing or receiving eInvoices must complete eReporting by the 20th of the month following the reporting period, with the first deadline on 20 February 2026. eReporting can be performed via web service...
Corrections to eInvoices Not Affecting Tax Calculation and Fiscalization 2.0 System Statistics
From January 1 to February 13, 2026, 12,984,487 eInvoices were fiscalized; 312,237 taxpayers confirmed their eInvoice receiving address, with 97,453 using the free MIKROeRAČUN app; 278,977 taxpayers participated in...
Persistent Tax Barriers and VAT Challenges in the EU Single Market After 30 Years
Tax fragmentation and legal uncertainties between EU Member States continue to hinder the smooth functioning of the single market, creating barriers to cross-border business. Administrative burdens, such as duplicate...
KSeF Regulations on System Failures and Downtime Remain Incomplete and Require Updates
KSeF regulations regarding system failures and unavailability are incomplete. The “OFF” tag applies only to offline invoices issued during officially notified KSeF outages. Logging into KSeF via the...
Romania Expands e-Factura: New 2026 VAT Reporting Rules, Deadlines, and Registration Requirements
From 1 January 2026, e-Factura covers all invoices between Romanian VAT-registered businesses, even if the recipient is not established in Romania, with some exemptions. All B2B and B2C invoices must be sent to the RO e...
Sweden Reviews Mandatory e-Invoicing and Digital VAT Reporting for EU and Domestic Transactions
Sweden has launched a formal government review to assess implementing EU VAT digitalisation reforms and possibly mandating e-invoicing and digital VAT reporting domestically. A special investigator will deliver findings...
Sweden Launches Inquiry on Implementing EU Digital VAT Rules and Strengthening Fraud Prevention
Sweden has launched an inquiry to implement new EU VAT rules into national law. The reforms focus on digital reporting and electronic invoicing to modernize VAT processes and combat fraud. An investigator will analyze...
Automated Risk-Based E-Invoice and VAT Accounting System Introduced from January 2026
From January 1, 2026, an automated real-time system will analyze electronic invoices (EHF) for VAT (QQS) based on risk levels. High-risk EHFs must not exceed 10% of total EHFs in a reporting period; VAT is credited only...
South Africa Sets Multi-Year Plan for Mandatory E-Invoicing and Real-Time VAT Reporting
South Africa is implementing a multi-year roadmap for mandatory e-invoicing and near real-time VAT digital reporting as part of its VAT Modernisation programme. The reform aims to strengthen VAT administration, combat...
Mandatory B2B E-Invoicing Comes to North Macedonia
Mandatory e-invoicing by October 2026: North Macedonia is implementing the e-Faktura system, requiring all non-cash B2B invoices to be issued, transmitted, and validated electronically via the centralized DAP platform...
Final Adjustments to France’s CTC E-Invoicing Framework Approved
Final legal framework confirmed: France’s 2026 Finance Bill, adopted on 2 February 2026, finalises key operational and compliance rules for the phased rollout of mandatory B2B e-invoicing and e-reporting under the CTC...
ViDA Directive Forces Major Overhaul of Invoice Processing
Structured formats now mandatory – Under the ViDA directive, only structured electronic formats (XML, EDI, Factur-X) will qualify as valid e-invoices by 2030. Simple PDFs, even those sent by email, will no longer...
Germany Introduces Mandatory B2B E-Invoicing from 2027
Mandatory B2B e-invoicing by 2027–2028: Starting January 1, 2027, German companies with annual turnover over €800,000 must issue invoices in structured electronic formats (XRechnung, ZUGFeRD) aligned with European...
Clarifications on Romania’s E-Invoicing Deadlines and Scope
Transmission deadline clarified: The deadline for sending invoice data via RO e-Factura is now five working days (instead of five calendar days) and applies to both B2B and B2C transactions. Scope clarified for non...
Fake invoices under the spotlight: Poland’s 2025 tax control trends
Poland’s tax authority (KAS) has shifted to targeted, data‑driven enforcement: In 2025 it carried out more checks but fewer full audits, leading to +29% higher tax findings and +18.5% higher cash inflows, signaling a...
Greece Starts Enforcing Electronic Invoicing for Large Businesses
B2B e-invoicing mandate underway: From 2 February 2026, Greek businesses with annual revenues over EUR 1 million (2023 tax year) must issue electronic invoices for B2B sales of goods and services. Transition period...
How Electronic Invoicing Transforms VAT Recovery and Reporting: Key Impacts and Business Preparation
Electronic invoicing replaces traditional paper and PDF invoices with standardized digital formats that are automatically validated and recognized by tax authorities. E-reporting involves real-time or near real-time...
France vs Germany — Two Models, One Goal: Digital Control
Same goal, different paths: France and Germany are both moving toward digital VAT compliance, but with fundamentally different models and timelines. France = real-time, platform-driven: From Oct 1, 2026, mandatory B2B e...
Exceptions to Mandatory KSeF E-Invoicing from February 2026
KSeF mandatory from 1 Feb 2026: Most Polish taxpayers must issue structured e-invoices in KSeF, but certain transactions are exempt to avoid disproportionate administrative or technical burdens. Main exemptions include:...
French e-invoicing reform: What obligations for foreign companies not established in France?
Scope: Foreign companies not established in France but VAT‑registered are not subject to e‑invoicing, but are subject to e‑reporting for transactions deemed to take place in France where they are liable for...
Peppol-Based E-Invoicing Mandate for Omani Businesses
Phased B2B/B2G/B2C mandate: Oman’s Fatwara e-Invoicing project begins in August 2026 with 153 large companies, progressing through 2027–2028 until full coverage of all taxpayers. The mandate applies simultaneously to...
Denmark Updates Its B2B e-Invoicing Standard Strategy
No mandatory B2B e-invoicing, but technical readiness required: Under the revised Bookkeeping Act, businesses must ensure their systems can issue and receive structured e-invoices from 2026, even without a full B2B...
KSeF and Preventive VAT Control: Constitutional Concerns
KSeF as a preventive control mechanism: The National e-Invoicing System (KSeF) collects full invoicing data from all VAT taxpayers regardless of risk, raising concerns that it functions as a universal, preemptive audit...
UAE Implements Continuous Transaction Control for B2B E-Invoices
Mandatory e-invoicing by 2027 (phased): Large taxpayers (annual revenue ≥ AED 50M) must implement e-invoicing by January 1, 2027, while smaller taxpayers and government entities follow in mid-2027 and October 2027...
KSeF Implementation Challenges for Municipalities
Entity3 field complexity: Sellers issuing invoices to municipalities via KSeF are not legally required to complete the “Entity3” field (subordinate units like schools or sports centers). The Ministry of...
Slovakia to Introduce Mandatory E-Invoicing Under VAT Reform
Mandatory e-invoicing confirmed from 2027: Slovakia will require structured e-invoicing for domestic B2B and B2G transactions from 1 January 2027, as part of its VAT digitalisation reform aligned with the EU ViDA...














