Regulatory Analysis
The Inland Revenue Board of Malaysia (IRBM) has released updated e-Invoice Guidelines, revising the implementation timeline and introducing more granular turnover-based categories. Updated Implementation Schedule: The phased rollout is based on annual turnover thresholds, with delayed start dates for smaller businesses: No Change: Over RM100 million (~€20 million): Implementation began August 1, 2024. RM25 million […]
The DGII informed taxpayers identified as large local and medium-sized Taxpayers whose deadline for the implementation of the Electronic Invoice was May fifteen (15), 2025, that an exceptional extension has been granted for a period of 6 months. With this general extension, the original deadline of May 15, 2025 (deadline provided for in Law 32-23 […]
The authority issued exempt resolution No. 53 through which it establishes the obligation to deliver the printed or virtual representation of the e-ticket and/or the (voucher) to taxpayers who operate with these documents for sales and services made through face-to-face channels in B2C transactions. a) In the case of receiving payments with cash or bank […]
Arkansas has reduced its W-2 electronic filing threshold from 125 to 75 employees, effective for tax year 2025 returns filed in 2026. Under Senate Bill 503, signed by Governor Sanders on April 14, employers with 75 or more employees will be required to file W-2 forms electronically. Additionally, beginning with tax year 2026, there will […]
In a strategic push toward digital transformation, the Sultanate of Oman is preparing to roll out a national electronic invoicing (e-invoicing) system as part of its broader efforts to modernize tax administration. This initiative, led by the Tax Authority, aims to simplify compliance, reduce administrative burdens, and align Oman’s tax systems with international digital standards. […]
The French authorities have published the official standards issued by AFNOR (the French Association for Standardization) regarding the structure and format of invoice messages and their lifecycle statuses. These standards aim to harmonize data exchanges within the French e-invoicing ecosystem. They define the required formats and technical specifications for message flows between Partner Dematerialization Platforms […]
On 8 March 2025, the Ministry of Finance of the Republic of Serbia published the Rulebook on Electronic Delivery Notes (Pravilnik o elektronskim otpremnicama) in the Official Gazette RS No. 21/2025. This follows the adoption of the Law on Electronic Delivery Notes (Zakon o elektronskim otpremnicama), which was published in Official Gazette RS No. 94/2024. […]
The Latvian Parliament (Saeima) is currently considering a proposal to postpone the mandatory B2B e-invoicing go-live date by one year, from 1 January 2026 to 1 January 2027. The proposal was submitted on 15 April 2025 by the parliamentary group United List as an amendment to the Law on Accounting. If adopted, the revised implementation […]
The Polish Ministry of Finance (MoF) has published a new draft version of the FA(3) logical structure for the National e-Invoicing System (KSeF) on 8 May 2025. The key changes in the FA(3) draft, compared to the FA(2), are the following: Technical Changes – Updates to code formats, schema variants, and data types. For example, […]
The Federal Board of Revenue (FBR) of Pakistan has issued a notification extending the previously announced deadlines for mandatory e-invoicing integration with the FBR’s centralized system. New Extended Deadlines The revised timeline for compliance is as follows: Corporate registered persons must integrate their systems and begin electronic invoicing by 1 June 2025 Non-corporate registered persons […]
At the close of 2024, New Jersey unveiled a plan to modernize its electronic tax systems through a multi-phased implementation of the new NJ Tax Portal. The NJ Tax Portal will serve as a comprehensive, stand-alone application encompassing all tax types once fully rolled out. The state recently provided key details and deadlines for Phase […]
The Federal Board of Revenue (FBR) of Pakistan has issued notification S.R.O. 709(I)/2025 mandating electronic integration of hardware and software systems for registered persons under the Sales Tax Act, 1990. This integration will require businesses to connect with the FBR’s computerized system through licensed integrators or PRAL (Pakistan Revenue Automation Limited) to generate and transmit […]
On April 11, the French National Assembly voted on the Bill for the Simplification of Economic Life, which included Amendment 2019 – a key provision for the maintenance of the current e-invoicing rollout schedule. The approval of the amendment confirms that the French e-invoicing mandate will proceed as planned, with the first phase set for […]
In response to a recent parliamentary inquiry, the Polish Ministry of Finance (MoF) has provided an update on the status of the National e-Invoicing System (KSeF) following the November 2024 public consultations. According to the MoF, work on the development of KSeF is ongoing and remains a priority. At the same time, the Ministry is […]
The Greek Ministry of Economy and Finance and the Independent Authority for Public Revenue (IAPR) have announced a further postponement of the deadlines for the implementation of digital monitoring of inventory under transport, also known as the e-transport framework. The original deadlines were set for 1 April 2025 and 1 October 2025, but have now […]
The Saudi Arabian Tax and Customs Authority (ZATCA) announced the wave 22 of Phase 2 of the e-invoicing initiative. This wave includes taxpayers whose revenues subject to VAT exceeded SAR 1 Mn (approximately USD 266K) during 2022 or 2023 or 2024. Taxpayers within this group are expected to integrate with the system as of December 31, 2025. Phase 2 of the e-invoicing mandate […]
On March 24th, the French Senate approved a Draft Law postponing the deadlines of the French e-invoicing mandate. A Broader Impact Than Expected Contrary to initial interpretations suggesting that the amendment would only delay the requirement for medium and small businesses to issue electronic invoices, the draft Law actually postpones the e-invoicing mandate in its […]
On 25 March 2025, the VAT in the Digital Age (ViDA) package was officially published in the Official Journal of the European Union amending the following legal instruments: The EU VAT Directive The Regulation on the VAT administrative cooperation The VAT Implementing Regulation concerning requirements for certain VAT schemes These amending acts will enter into […]