As of August 1, 2026, SUNAT in Peru mandates a new electronic declaration for airline tickets, replacing the previous PDT No. 3540 with an XML (UBL 2.1) format, aligning it with the country’s existing electronic...
All Technology Posts
Global E‑Invoicing & E‑Reporting Regulatory Update – March 2026
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...
Bolivia Introduces Online Invoicing Requirement for Internal Transport of Goods
Bolivia’s National Tax Service (SIN) has introduced new requirements, effective May 4, 2026, for the internal transport of goods at border-adjacent inspection points, applying to goods acquired domestically. The...
Why KSeF Should Not Affect Self‑Invoicing Policies
Summary Recent practice of the Head of the Polish National Revenue Administration (KAS) adopts an overly restrictive interpretation of self‑invoicing under KSeF, potentially denying VAT deduction where certain formal...
Research and analysis Electronic invoicing: SME usage and attitudes
HM Revenue & Customs (HMRC) commissioned two stages of research in 2025—quantitative (February-March) and qualitative (May-June)—to understand UK small and medium-sized enterprises’ (SMEs) use, awareness, and...
XRechnung 4.0: Major Overhaul for E-Invoicing in Germany
XRechnung 4.0, the German implementation of the new EU standard 16931-1:2026, is set for a comprehensive release in mid to late 2026, bringing significant advancements to e-invoicing. Key changes include the dissolution...
Mandatory B2B E‑Invoicing from 2025 – Practical FAQ Issued by the Bundessteuerberaterkammer
Summary – 3 key takeaways From 1 January 2025, all German businesses must be able to receive EN 16931‑compliant electronic invoices, with phased mandatory issuance from 2027 depending on turnover. Only structured...
Spain Publishes Royal Decree Implementing Mandatory B2B Electronic Invoicing
Summary Publication & scope: On 31 March 2026, Spain published Royal Decree 238/2026 in the BOE, implementing the mandatory B2B electronic invoicing obligation introduced by Law 18/2022 (“Create and Grow” Law) and...
E–invoicing Developments Tracker
Source EY See also BRIEFING DOCUMENTS AND PODCASTS: Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives – VATupdate Update: March 25 Amendments have been made to Norway and...
RTC Webinar: e-Invoicing in the GCC: A Closer Look (April 9)
REGISTER HERE e-Invoicing in the GCC: A Closer Look. Key Points from Recent Rollouts and Practical Takeaways | 9 April 2026, 11:00 AM (GST) The GCC region is entering a new phase of digital tax transformation, with...
ViDA: Implementation ”Single EU VAT Registration” in the Member States
Briefing document & Podcast: ViDA’s Single EU VAT Registration – VATupdate
Implementation in the EU Member States
Czech Republic
Italy
Lithuania
Malta
Netherlands
Spain
Bill to Implement EU VAT in the Digital Age Directive: Single VAT Registration Provisions
The bill implements the “single VAT registration” component of the EU VAT in the Digital Age Directive (VIDA). It expands and clarifies existing one-stop-shop VAT schemes. The current call-off stock...
Bolivia Extends Electronic Invoicing Implementation Deadline for Certain Taxpayer Groups
Summary Further deadline extension: Bolivia’s National Tax Service (SIN) has postponed the mandatory electronic invoicing start date for taxpayer Groups 9–12 from 1 April 2026 to 1 October 2026 under RND No...
EU Launches Consultation to Harmonise E-Invoicing Rules and Boost Digital Single Market Integration
The European Commission has launched a consultation to revise EU e-invoicing rules, aiming for greater harmonisation and reduced fragmentation. The revision seeks to address inconsistencies in adoption, formats, and...
Comarch User Group 2026 – Together Towards Tomorrow: Innovation Without Boundaries (May 20-21)
REGISTER HERE Innovation Returns to the Heart of Europe Mark your calendars for the ultimate gathering of the Comarch community! We are bringing leaders from across the globe back to our home in beautiful Kraków...
Financial Administration Continues E-Invoicing Training, Hosts Webinar for Public Sector Institutions
The Financial Administration continues its information campaign on mandatory electronic invoicing, recently organizing a webinar for public sector representatives. The webinar covered legislative timelines, technical...
Gabon Publishes 2026 Finance Law Introducing Mandatory E-Invoicing for Tax Deductions
The 2026 Finance Law (Law No. 041/2025) was published on 30 December 2025. Significant changes take effect from 1 January 2026. New electronic invoicing (e-invoicing) requirements have been introduced. To claim expenses...
Malawi Releases 2026/27 Budget Policy Statement with Key VAT and Tax Reforms
Malawi’s Ministry of Finance released the 2026/27 Budget Policy Statement on 27 February 2026. Proposed tax measures include raising the VAT registration threshold from MWK25-million to MWK50-million, also...
Namibia’s 2026/2027 Budget Tabled; E-Invoicing System Announced
The 2026/2027 Budget Statement was presented in Namibia’s Parliament on 26 February 2026. The Bill includes plans to introduce an e-invoicing system for VAT registered persons. Source: ensafrica.com Note that this...
Niger Clarifies Acceptable Alternatives to Certified Invoices Under New E-Invoicing Rules
Niger’s DGI clarified which documents can be accepted as certified invoices under the electronic invoicing framework. Acceptable documents include pre-implementation invoices, invoices from exempt persons, foreign...
Poland’s National e-Invoicing System Ready for April 1, 2026 Launch, New Features Announced
The National e-Invoice System (KSeF) is ready for the mandatory rollout on April 1, 2026, for almost all business entities. The system can process 2.5 billion invoices annually and about 120 million daily, with fast...
European Commission Sets 2026 Tax and Customs Priorities in New Management Plan
The European Commission’s DG TAXUD published its 2026 Management Plan, focusing on simplification, implementation, and enforcement in tax and customs. Key tax priorities include a Taxation Simplification Omnibus...
European Delegation Law: First Step Toward Digital Age VAT Reform and Implementation of ViDA Package
The 2025 European Delegation Law grants the government authority to implement the EU’s “ViDA” (VAT in the Digital Age) reform package, aiming to reduce tax fraud and simplify business obligations...
Chad Expands Mandatory Standardised Electronic Invoicing for Public and Institutional Transactions from 2026
Chad’s 2026 Finance Law expands the mandatory use of standardised electronic invoices (FEN) for certain VATable transactions and public expenditure. From 1 January 2026, invoices for covered entities—including public...
Slovakia Mandates Real-Time E-Invoicing and E-Reporting for VAT Businesses from 2027
Slovakia will mandate e-invoicing and e-reporting for VAT registered businesses from January 1, 2027. Real-time reporting of invoice data will replace traditional VAT returns. A decentralized 5 corner model will be...
Electronic Invoicing to Public Administration: Rules, Obligations, Split Payment, and Payment Terms Explained
Electronic invoicing to Public Administration (PA) is mandatory via the SdI system; paper invoices are not accepted or paid. Rules include split payment, CUP code indication, and specific payment terms (30-60 days). The...
Finland Clarifies VAT on Factoring Services and Advances ViDA Digital Tax Reforms
The Supreme Administrative Court ruled that all fees related to factoring services are fully subject to VAT. Draft legislation proposes changes to the Finnish VAT Act, including updates to the One Stop Shop and phasing...
Spain Mandates B2B E-Invoicing with Phased Rollout Under New Royal Decree
Spain approved a Royal Decree mandating B2B e-invoicing under the Crea y Crece Act, aiming to increase tax transparency and reduce VAT fraud and late payments. The rollout will be phased: businesses with over €8 million...













