Nigeria’s non-resident digital service providers may fall within the country’s e-invoicing regime, but the Nigeria Revenue Service (NRS) has not clearly set out the operational compliance rules for them. The NRS has...
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UAE Launches AI-Powered Paperless Tourist Tax Refund Platform
The UAE Federal Tax Authority launched a fully digital, paperless tourist VAT refund platform at major airports, described as the fastest refund process. The platform, operated with Planet Tax Free, is now available at...
Slovakia RTC Launches E-Invoicing, Tax Reporting, and Reconciliation on SAP Store
RTC announced a Slovakia e-invoicing, tax reporting, and reconciliation solution on SAP Store, supporting Peppol invoice exchange and Slovak Tax Data Document (TDD) reporting for SAP S/4HANA and SAP ERP users. The tool...
Ireland Finance Bill 2026 Advances VAT Modernisation and E-Invoicing Reform
Finance (No. 2) Bill 2026 advances Ireland’s VAT modernisation programme, including mandatory electronic invoicing and digital VAT reporting, starting 1 November 2028. From 1 November 2028, VAT-registered large...
Nigeria VAT e-Invoicing Rules for Non-Resident Suppliers Remain Unclear
Nigeria’s VAT e-invoicing rules remain unclear for non-resident suppliers of electronically supplied services, even though the legal framework appears to bring them into scope. As of February 2026, mandatory e-invoicing...
United Kingdom: UK to Mandate E-Invoicing for VAT Invoices from 2029
The UK government plans to require all VAT invoices to be issued in a specified electronic format from April 2029. E-invoicing means invoices are exchanged in a structured digital format that allows automated...
Germany Clarifies Mandatory E-Invoicing Rules
Germany’s Ministry of Finance issued new guidance on mandatory domestic B2B e-invoicing, in force for most businesses from 1 January 2027, covering issues such as advance/final invoices, supply descriptions, discounts...
UAE Launches AI-Powered Digital Platform for Tourist Tax Refunds
The UAE Federal Tax Authority launched an AI-powered digital platform for VAT refunds to tourists, described as the world’s first of its kind. The new system is fully digital and paperless, using enhanced mobile-app...
Portugal Delays E-Invoicing Signature Requirement Until 2028
Portugal has proposed delaying the mandatory qualified electronic signature (QES) requirement for e-invoices until January 1, 2028. Under the draft 2027 State Budget Law, PDF invoices without a QES would remain valid...
EU VAT Reform: Will ViDA Replace Reverse Charge?
ViDA’s Digital Reporting Requirements, starting in July 2030, are expected to give EU tax authorities near-real-time data on intra-EU transactions, improving detection of carousel and missing trader VAT fraud. Article...
Ireland’s Planned E-Invoicing Reform: Draft Law Targets Large Businesses First
Ireland’s Finance (No. 2) Bill 2026 would amend VAT law to require in-scope businesses to issue structured electronic invoices and transmit invoice data to Revenue at the time of issue, creating a combined e-invoicing...
Belgium: How to Dispute a Peppol Invoice on Time
Since January 2026, B2B e-invoicing in Belgium is conducted via the Peppol network, but receiving an e-invoice does not mean the buyer has legally accepted it. A supplier invoice must still be disputed promptly if...
Ireland advances VAT modernisation with phased eInvoicing rollout
Ireland’s Finance Bill (No. 2) 2026 provides the legislative basis for VAT modernisation, including structured domestic eInvoicing and digital reporting to prepare for EU ViDA rules. Phased rollout remains unchanged:...
Germany Issues Supplementary B2B E-Invoicing Guidance on Corrections and Field Mapping
Summary Germany’s Ministry of Finance has issued supplementary guidance on mandatory domestic B2B e-invoicing, complementing its letters of 15 October 2024 and 15 October 2025. A failure to issue an e-invoice will not...
Spain: New Rules for Computerised Invoicing Systems and VERIFACTU
Spain’s Royal Decree 1007/2023 will apply from 1 January 2027 and sets technical, functional, and security requirements for computerized invoicing systems to ensure invoice data integrity, preservation, accessibility...
Germany Updates E-Invoicing and VAT Rules
Germany’s MoF updated the VAT Application Decree to clarify e-invoicing rules and related definitions, providing implementation guidance for businesses. Down payment, advance payment, and partial payment invoices must...
UAE Updates eInvoicing Rules, Group Relief and Service Provider Accreditation
The UAE MoF has updated its eInvoicing rules through Ministerial Decision No. 197 of 2026 and replaced the eInvoicing service provider accreditation regime through Ministerial Decision No. 168 of 2026; both take effect...
Global E-Invoice Penalties for Non-Compliance Guide
E-invoice penalties vary by country and breach; sanctions may be fixed fines, per-invoice amounts, percentages of invoice/tax value, or escalating penalties for repeat non-compliance, with separate exposure for late...
Hungary and Romania Warn Pre-Filled VAT Returns Aren’t Ready Yet
Romania’s RO e-TVA system uses e-Factura, SAF-T, customs and cash register data to prefill/compare VAT positions with the D300 return, but practical reconciliation issues led authorities to scale back enforcement and...
Germany: BMF Issues New Guidance on Mandatory E-Invoicing
The BMF issued additional German e-invoicing guidance on 15 October 2026, clarifying technical requirements, invoicing scenarios, and transitional tolerances ahead of the next domestic B2B e-invoicing phase starting 1...
Poland Delays KSeF Penalties, Extends VAT Reverse Charge
Poland will keep the mandatory KSeF e-invoicing system starting 1 January 2027, but financial penalties for KSeF-related errors will be postponed until 31 December 2027. The end-2026 grace period for taxpayers with...
Germany: BMF Updates Electronic Invoice Rules for VAT
The German Ministry of Finance (BMF) has supplemented its existing guidance on electronic invoices (E-Rechnung), building on the 15.10.2024 and 15.10.2025 BMF letters. Advance payment, prepayment, and partial invoices...
Portugal Delays Digital Tax Deadlines by One Year
Portugal’s draft 2027 State Budget would extend by one year the period in which plain PDF invoices are accepted as electronic invoices, from 31 December 2026 to 31 December 2027. As a result, the requirement for...
India: GSTN Launches E-Invoicing for RCM Self-Invoices
GSTN has introduced a new e-invoicing facility for recipient-generated self-invoices under Reverse Charge Mechanism (RCM), covering purchases from unregistered suppliers and import of services. Two new supply types have...
Portugal to Require Signed PDF Invoices from January 2027
In Portugal, PDF invoices will need a qualified electronic signature from 1 January 2027 to qualify as electronic invoices. Until 31 December 2026, an unsigned PDF invoice may still be accepted as an electronic invoice...
Germany: Third BMF Letter Clarifies Further E-Invoicing Practical Issues
The German Ministry of Finance (BMF) has issued a third letter on e-invoicing, clarifying that tax-relevant mandatory invoice data and the service description must be included in the structured part of the e-invoice...
United Arab Emirates Updates E-Invoicing Service Provider Accreditation Rules
The UAE Ministry of Finance issued Ministerial Decision No. 168/2026, effective 1 October 2026, updating the accreditation framework for e-invoicing service providers. The revised rules remove the separate preliminary...
India GST Council Proposes E-Invoicing for Reverse Charge Purchases
The GST Council has recommended extending e-invoicing to reverse charge inward supplies: domestic purchases from unregistered suppliers and imports of services, for taxpayers with aggregate annual turnover of ₹5 crore...













