The Ministry of Finance is introducing a mechanism in KSeF to protect against invoice fraud, allowing buyers to report suspected scam invoices. Only individuals or entities with access rights to invoices in KSeF (e.g...
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Malaysia May Delay 2026 E-Invoicing Mandate for Micro Businesses to New Summer Deadline
The Malaysian Finance Ministry may delay the e-invoicing mandate for micro businesses. This affects taxpayers with annual sales not exceeding RM 1 million. The original deadline was 1 January 2026. A new summer deadline...
UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
The UK Budget 2025 introduces VAT reforms focused on e-invoicing and new compliance rules to modernize the tax system and close the tax gap. From April 2029, all taxable persons must issue B2B and B2G VAT e-invoices...
Belgium Updates E-Invoicing Law: Scope Clarified, Non-Established Entities Excluded, 2026 Deadline Firm
Belgium updated its draft law on B2B e-invoicing, clarifying scope and aligning with the EU ViDA Directive. Non-established entities with Belgian VAT numbers are now formally excluded from the e-invoicing mandate...
Belgium Grants Conditional Three-Month Grace Period for Mandatory B2B E-Invoicing Starting 2026
Belgium’s mandatory B2B e-invoicing starts January 1, 2026, with a three-month grace period for compliance. No sanctions will be imposed during the grace period if businesses can prove timely and reasonable efforts to...
Spain Postpones VERI*FACTU Implementation to 2027 for Businesses and Other Taxpayers
Spain’s VERI*FACTU implementation is postponed until 2027. From January 1, 2027, it applies to businesses subject to corporate income tax. From July 1, 2027, it applies to all other taxpayers. Source: docnova.ai Note...
Poland Enables KSeF 2.0 Token Generation in MCU Ahead of 2026 E-Invoicing Mandate
Token generation for KSeF 2.0 will be available in the MCU by December 10, 2025. Taxpayers can generate KSeF 2.0 authentication tokens for the Production environment before mandatory e-invoicing starts on February 1...
Spain Delays VERI*FACTU Invoicing System Implementation to 2027 for Most Businesses
Spain has delayed the implementation of the VERI*FACTU invoicing system by one year. Businesses outside the SII regime must comply by January 1, 2027; others using invoicing software by July 1, 2027. VERI*FACTU requires...
Belgium Grants Three-Month Penalty-Free Period for New B2B E-Invoicing Mandate Starting 2026
Belgium will require mandatory e-invoicing for B2B VAT-registered businesses starting January 1, 2026. A three-month penalty-free tolerance period will apply for infractions if businesses show reasonable and timely...
France Proposes Two-Year Grace Period for B2B E-Invoicing Mandate to Ease Transition
France is considering a two-year grace period for B2B e-invoicing and e-reporting requirements, suspending fines for companies acting in good faith from September 2026 to August 2028. The phased rollout begins on 1...
VAT Implications for Sole Proprietors Receiving Electronic Services from Non-Resident Non-VAT Payers in Ukraine
If an individual entrepreneur (FOP) who is not a VAT payer receives electronic services from a non-resident not registered as a VAT payer in Ukraine, the FOP must calculate and pay VAT on the transaction. The obligation...
Belgium Grants Three-Month Grace Period for PEPPOL E-Invoice Compliance in 2026
From January 1, 2026, most VAT-liable businesses in Belgium must use structured electronic invoices for B2B transactions. For the first three months of 2026, no sanctions will be imposed for non-compliance if businesses...
EU Commission Seeks Feedback on Revising E-Invoicing Rules for Public Procurement
The EU Commission launched a consultation on 19 November 2025 to revise e-invoicing rules in public procurement. The goal is to address shortcomings, promote harmonisation, and ensure consistent implementation and...
Final Deadline Set for Large Taxpayers to Implement Electronic Invoicing, Tax Authority Announces
The tax authority has set a final deadline for national large taxpayers to implement electronic invoicing. Large taxpayers must comply with this requirement by the specified date. The announcement emphasizes the...
Singapore Mandates E-Invoicing for Select GST-Registered Businesses Starting November 2025
Singapore has started mandatory e-invoicing (InvoiceNow) for GST-registered businesses, beginning with voluntary GST registrants from 26 November 2025. Invoice data must be sent to IRAS via Accredited Access Points. The...
KRA Reminds Fuel Stations to Implement eTIMS or Face Enforcement by December 31, 2025
The Kenya Revenue Authority (KRA) reminded petroleum retailers to implement the eTIMS Fuel Station System. The original compliance deadline was 30 June 2025. The system enables real-time, electronic tax invoicing and...
KSeF 2.0: Hidden Operational Risks and Costly Failures in Poland’s E-Invoicing Transition
Poland’s mandatory e-invoicing (KSeF 2.0) is delayed to 2026, but this increases operational risks for large organizations. The main concern is the disruption caused when KSeF rejects XML invoices, not just the new...
Belgium Grants Three-Month Grace Period for Mandatory B2B E-Invoicing Starting January 2026
Belgium announced a three-month grace period at the start of 2026 for mandatory B2B e-invoicing. The grace period applies only if businesses show “timely and reasonable” efforts to comply. It covers infractions related...
Spain Delays Verifactu Digital Invoicing Mandate, Extends Deadline for Businesses by One Year
Spain has announced a one-year delay in the mandatory rollout of the Verifactu digital invoicing regulations. The delay was published via Royal Decree-Law 15/2025 but still requires approval by the Spanish Congress...
Belgium Grants Three-Month Grace Period for Mandatory B2B E-Invoicing Starting January 2026
Belgium will introduce mandatory B2B e-invoicing for VAT taxable persons from 1 January 2026. A 3-month enforcement grace period will apply for businesses demonstrating sufficient efforts to comply. The Peppol BIS...
Is KSeF Enough? Why You Still Need to Archive Invoices Yourself After 2025
KSeF will archive invoices for 10 years, providing constant access and reducing the risk of loss. Some believe KSeF eliminates the need for maintaining their own invoice archives. The 10-year storage period may not...
Right to Deduct VAT Maintained Even If Invoice Issued Outside KSeF Against Seller’s Obligation
Taxpayers retain the right to deduct VAT even if the invoice was issued outside KSeF, despite the seller’s obligation to use the system. The Ministry of Finance and individual tax rulings confirm this right...
Slovakia to Introduce Mandatory E-Invoicing for All VAT Payers from January 2027
Slovakia will require all VAT payers to use mandatory electronic invoicing from January 1, 2027. Invoices must be issued exclusively in electronic form and reported in real time to the Financial Administration. The...
New Draft Regulations and Tools Released for National e-Invoice System (KSeF) Implementation in 2026
New draft regulations for the National e-Invoice System (KSeF) have been published, detailing permissions, authentication, QR codes, and rules for invoices with attachments. Certain activities (e.g., toll motorway...
Phantom Invoices in KSeF: Duplicate VAT Documents to Appear in 2026
In 2026, the KSeF system will contain “phantom invoices” that mimic real VAT invoices. This issue arises because invoices may be sent to KSeF days or weeks after being issued and already received...
KSeF Mandatory Invoicing: 2025/2026 Deadlines and Early Start for Sales Over 200 Million PLN
Mandatory KSeF e-invoicing starts either on February 1 or April 1, 2026, depending on 2024 gross sales. Companies with over 200 million PLN in gross sales in 2024 must implement KSeF earlier (from February 1, 2026). The...
Unclear KSeF Regulations: Will Double Invoicing Be Required for the Same Sale from February 2026?
From February 1, 2026, VAT taxpayers with sales over 200 million PLN in 2024 must issue invoices via KSeF; from April 1, 2026, this applies to all others. All taxpayers must receive invoices through KSeF from February...
Spain Approves Bill for Gradual ViDA Transposition with Staged Implementation Dates
Spain approved a bill to begin phased transposition of Directive 2025/516/EU (ViDA) by amending Law No. 37/1992. Initial technical amendments take effect January 1, 2027, with further provisions applying from July 1...













