Blog based on this newsletter: Non-Residents: Belgium’s Next E-Invoice Target? – VATupdate Belgium is charting an ambitious course towards a modern, digital tax administration, with e-invoicing and e-reporting at its...
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Non-Residents: Belgium’s Next E-Invoice Target?
Belgium’s initial 2026 B2B e-invoicing mandate excluded non-established businesses with only a Belgian VAT registration, applying only when both supplier and customer are Belgian-established. However, there...
Briefing document & Podcast: E-Invoicing and E-Reporting in Norway
Last update: May 16, 2026 Executive Summary Norway has long been a leader in digitalizing tax compliance, particularly in public procurement. While Business-to-Government (B2G) e-invoicing has been mandatory since 2019...
ELMA in Norway: The Backbone of Peppol-Based E‑Invoicing Routing
Summary Central e-invoicing directory: ELMA is Norway’s official electronic address registry that identifies which businesses can receive structured e-invoices and how to route them. [ec.europa.eu] Core to Peppol...
France External Specifications v3.2: Key Technical Updates Ahead of the 2026 E‑Invoicing Mandate
Summary (3 bullet points) Version 3.2 (April 30, 2026) introduces operational refinements to the French e‑invoicing framework, notably hourly aggregation of data submissions by accredited platforms to the PPF. [vatfaqs...
Peru accelerates e‑invoicing rollout and extends penalty relief under SIRE framework
Summary (3 key points) Extended penalty relief: SUNAT prolongs discretionary non‑sanctioning for late or incorrect electronic records under SIRE, giving taxpayers additional time until 30 June 2026 to regularise...
The Revo Wind‑Down – Week ending May 15: France’s E-Invoicing Blitz – 4 Updates You Can’t Miss
Revo tracks every official e-invoicing move as it happens. Revo owes it to themselves as professionals and to their network and clients. France had a very active week on e-invoicing. Four official updates dropped...
France 2026 E‑Invoicing Reform: AFNOR Guidance on Electronic Invoice Archiving (FD Z42‑029)
Archiving remains a strict legal obligation: Companies must ensure authenticity, integrity, and readability of invoices throughout the retention period (minimum 6 years for tax, 10 years for accounting purposes)...
New E-Invoice System: EHF Risk Levels Automatically Assessed for Greater VAT Transparency and Compliance
From January 1, 2026, a new system automatically analyzes electronic invoices (EHF) based on risk level to increase VAT transparency and reduce tax risks. Each EHF is evaluated in real time and classified as low or high...
Serbia Tightens VAT Rules: New SEF E-Invoicing, Discount, and Reporting Requirements from April 2026
Serbia has amended its VAT Rulebook, effective April 2026, tightening links between VAT compliance and SEF e-invoicing. VAT base estimation is now restricted to cases where third-party information is unavailable at the...
Managing SII and VeriFactu: Streamlining Compliance Without Duplicating Invoice Processes in Spain
SII and VeriFactu are distinct Spanish tax compliance systems: SII is for real-time VAT reporting, while VeriFactu governs how invoices are generated and stored. Treating them as the same leads to duplicated processes...
Dominican Republic Grants Six-Month E-Invoicing Extension for MSMEs Starting May 2026
The Dominican Republic’s tax authority (DGII) granted MSMEs and unclassified taxpayers a six-month extension from May 15, 2026, to implement mandatory e-invoicing. The extension is automatic and does not require an...
Sri Lanka Expands National E-Invoicing Pilot with WEB API Integration for VAT Data Transmission
Sri Lanka’s Inland Revenue Department is expanding its National e-Invoicing System via WEB API integration as part of the 2026 National Budget. The pilot phase involves selected VAT-registered businesses with upgraded...
UK E-Invoicing Mandate Won’t Alter Tax Reporting Cycle, HMRC Official Confirms
The UK will not change the tax reporting cycle for businesses adopting e-invoicing from 2029. It is undecided whether businesses must send e-invoices directly to HMRC. Mandatory e-invoicing will start in April 2029 for...
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 April 28 Aruba, BES Islands and Curaçao have been...
Côte d’Ivoire Clarifies E-Invoicing Rules for Regulated Professions on Service Descriptions
Regulated professionals in Côte d’Ivoire (e.g., lawyers, doctors) can use general descriptions like “legal or medical services” on e-invoices. Normally, e-invoices require detailed client and service...
Corporate Landlords: RRSIF Compliance When Using Electronic vs. Manual Invoicing Systems
A legal entity renting real estate without hired staff is subject to RRSIF regulations if it uses an electronic invoicing system (SIF) for its business activities. Compliance with RRSIF is mandatory as long as a SIF is...
Sri Lanka Pilots Real-Time VAT E-Invoicing, Full Rollout Expected by End of 2026
Sri Lanka is piloting a national VAT e-invoicing system integrating taxpayers’ ERP systems with the government’s RAMIS platform. The system is not yet a full mandatory e-invoicing regime like those in Italy, India, or...
Qatar Cabinet Approves Draft E-Invoicing Law to Boost Transparency and Digital Transformation
Qatar’s Cabinet has approved a draft e-invoicing law and its executive regulations. The law aims to enhance transparency, promote digital transformation, and improve regulatory oversight. No implementation timeline or...
E-Invoices in Germany: Email Delivery Allowed Only in Valid XML Formats from 2027
In Germany, e-invoices can be sent by email if the attached file is in a legally valid structured format like XRechnung or ZUGFeRD. A regular PDF, scanned document, Word, Excel, or HTML file does not qualify as an e...
Slovakia Mandates E-Invoicing for VAT Taxpayers from January 2027 Under EU ViDA Initiative
Mandatory e-invoicing for all Slovak VAT taxpayers and fixed establishments for domestic B2B transactions starts January 1, 2027, as part of the EU’s ViDA initiative. Voluntary adoption phase begins in May 2026;...
Ireland E-Invoicing: 2026 Key Dates, Phased Rollout, and Compliance Requirements for Businesses
Ireland will implement a phased e-invoicing rollout starting with large corporates on 1 November 2028, expanding to all VAT-registered businesses with intra-Community trade in November 2029, and aligning with the EU...
Sri Lanka: IRD Announces VAT Invoice Data Integration via Web API for ERP Systems
On May 4, 2026, Sri Lanka’s Inland Revenue Department issued a notice to VAT-registered persons. The notice concerns integrating VAT invoice data between taxpayers’ ERP systems and the RAMIS. Integration will be...
UAE Extends ASP Appointment Deadline for Large Businesses Under E-Invoicing to October 2026
The UAE Ministry of Finance has extended the deadline for large businesses (annual revenues over AED 50 million) to appoint an Accredited Service Provider (ASP) from 31 July 2026 to 30 October 2026. The mandatory...
UAE Extends E-Invoicing Deadline to 2026, Giving Businesses More Time for Digital Tax Compliance
The UAE has extended the deadline for businesses to comply with its new e-invoicing system to October 2026. The extension gives companies more time to upgrade financial systems, integrate with approved providers, and...
UAE Extends eInvoicing Provider Deadline to October 2026; Full Compliance by January 2027
The UAE has extended the deadline for appointing an Accredited Service Provider (ASP) for e-invoicing from July 31, 2026, to October 30, 2026. Companies with annual revenue above AED 50 million must still fully comply...
KSeF Errors: When Can You Be Fined and What Are the Legal Consequences?
Until the end of 2026, entrepreneurs will not be held liable for mistakes made when using the KSeF system. From 2027, administrative financial penalties may be imposed for violations related to KSeF, with the amount...
Issuing an Invoice in KSeF Is Not Enough: When Is Transaction Confirmation Required and in What Form?
Issuing an invoice in KSeF is not always sufficient; in some cases, a transaction confirmation must also be provided to the buyer. The VAT Act allows for structured invoices to be issued outside KSeF in certain...














