Regulatory Analysis
The Federal Inland Revenue Service (FIRS) has confirmed in a July 2025 notice that its National E-Invoicing Solution, based on the Merchant-Buyer model, will become mandatory for large taxpayers beginning 1 August 2025. This follows a successful pilot phase that began in November 2024. Under the mandate, by the deadline above, all businesses with annual […]
The Tunisian Ministry of Finance has published General Memorandum No. 10 of 2025, explaining Article 71 of Law No. 48 of 2024 (Finance Law for 2025). The Memorandum outlines new penalties and enforcement measures designed to strengthen compliance with Tunisia’s Continuous Transaction Control (CTC) electronic invoicing system, which was established in 2016 and is managed […]
A draft law was recently submitted to Parliament by the Ministry of Finance, proposing amendments that would establish a mandatory e-invoicing regime for business-to-business (B2B) transactions. Scope The draft mandate will introduce the obligation to issue e-invoices for a) B2B transactions within Greece between entities subject to Greek accounting rules and b) exports to third […]
Following the release of the finalized B2B e-invoicing guidelines in October 2024, the German Ministry of Finance (MoF) has published a draft letter introducing several important clarifications and amendments. These updates aim to further define the scope and practical implementation of the e-invoicing mandate which went live back in January 2025. I. Key Clarifications on […]
Norway’s Tax Administration (Skattedirektoratet) has published a formal consultation document (høringsnotat) containing a proposal to introduce mandatory digital bookkeeping and mandatory B2B e-invoicing for businesses subject to bookkeeping obligations. These changes are proposed as amendments to the Bookkeeping Act and Bookkeeping Regulations. The proposal outlines a phased implementation, with the requirement to send electronic invoices […]
The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the twenty-third group of taxpayers required to comply with Phase 2 of the e-invoicing mandate in Saudi Arabia. Taxpayers with annual revenues subject to Value Added Tax (VAT) between SAR 0.75 million (approx. EUR 188,000) and SAR 1 million (approx. EUR 250,000), highest […]
The Dutch Ministry of Finance has issued a letter to Parliament outlining the implementation approach for the VAT in the Digital Age (VIDA) package, specifically focusing on electronic invoicing and digital reporting requirements. The letter, sent on behalf of the State Secretary of Finance and in cooperation with the Ministries of Economic Affairs and Interior […]
The Federal Board of Revenue (FBR) of Pakistan has announced, once again, an extension to the mandatory e-invoicing integration deadlines. According to the official notification issued on 20 June 2025, the integration deadlines have been pushed back by one month. New Implementation Timeline Under the revised schedule: Corporate registered persons now have until 1 July […]
The Federal Board of Revenue (FBR) of Pakistan has announced, once again, an extension to the mandatory e-invoicing integration deadlines. According to the official notification issued on 20 June 2025, the integration deadlines have been pushed back by one month. New Implementation Timeline Under the revised schedule: Corporate registered persons now have until 1 July […]
The Mauritius Revenue Authority (MRA) is continuing its phased implementation of mandatory e-invoicing with an announcement in the 2025-2026 Budget that suppliers with annual turnover exceeding MUR 80 million (approximately €1.5 million) will be required to join the e-invoicing system during the 2025-2026 financial year. Background The e-invoicing mandate in Mauritius began with amendments to […]
On June 4, 2025, Italy’s Council of Ministers formally approved a legislative decree that permanently bans the issuance of e-invoices through the SdI for healthcare services provided to individuals rather than being a temporary exception. Under this provision, healthcare providers who are obliged to transmit data to the Sistema Tessera Sanitaria (Health Card System) may no […]
Polish authorities are advancing at an accelerated pace toward the implementation of the National e-Invoicing System (KSeF 2.0). Following the second public consultation on the draft simplifying the KSeF system in April, a set of draft regulations were published in late May. On 17 June, a new version of these drafts was published, and the […]
Croatia has approved its new Fiscalization Law, published in the Official Gazette on 13 June 2025. This legislation represents the culmination of the “Fiscalization 2.0” project, expanding the current framework to include mandatory electronic invoicing and CTC (Continuous Transaction Controls) e-reporting in its scope. Key Aspects The law confirms the introduction of a decentralized mandatory […]
The Greek Ministry of Finance and the Independent Authority for Public Revenue (AADE) announced a (second) postponement of the mandatory B2G e-invoicing obligation for certain public sector transactions from June 2025 to 1 September 2025. This affects suppliers invoicing the government for expenditures that are not governed by public procurement legislation. The postponement is intended to […]
The Latvian Parliament (Saeima) officially adopted amendments to the Law on Accounting, confirming the postponement of the mandatory B2B e-invoicing go-live date by two years — from 1 January 2026 to 1 January 2028. The obligation to submit structured e-invoice data to the State Revenue Service (VID) is also postponed to 2028. Notably, businesses will […]
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 […]