Regulatory Analysis

ANAF has published Order No. 378/2026 (Official Gazette No. 250, 31 March 2026), amending and supplementing Order No. 3789/2024. The key changes are: Restructured Form 082: The form’s title and scope have been updated to function as a combined registration and deregistration request. Previously covering only registration, Form 082 now also enables eligible taxpayers to […]

The Dutch Ministry of Finance has transmitted to parliament an advisory report together with a ministerial covering letter setting out the recommended framework for implementing e-invoicing and digital reporting in the Netherlands under the ViDA package. The ViDA Directive (EU 2025/516) requires all EU member states to introduce structured e-invoicing and near-real-time digital reporting for […]

Vietnam has enacted a new Law on Tax Administration that replaces the 2019 e-invoicing framework, expanding the e-invoicing scope to explicitly include foreign organizations and individuals operating on e-commerce and digital platforms from July 2026. Foreign suppliers without a permanent establishment in Vietnam engaged in e-commerce or digital-platform activities are the most affected by the […]

The Cape Verde Government has approved the 2026 State Budget Law Proposal, expanding the country’s electronic invoicing framework, which has been rolled out progressively since June 2021. Under the Proposal, all invoices and tax-relevant documents must be issued electronically through software certified by the Tax Authority. Each document must also carry a QR Code and […]

Malaysia’s Inland Revenue Board (HASiL) has announced an extension of the transition period for the last group of taxpayers to comply with the Malaysian e-invoicing requirements — those with annual turnover between RM 1 million and RM 5 million — from 12 months to 24 months. The extended window runs from 1 January 2026 to […]

The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. More info here.

The UAE Ministry of Finance has announced an amendment to Ministerial Decision No. 244 of 2025, extending the deadline for businesses subject to Phase 1 of the UAE e-invoicing mandate to appoint an Accredited Service Provider (ASP). What has changed? Businesses with annual revenues of AED 50 million or above — the first group of […]

Qatar’s Cabinet has approved a draft e-invoicing law and its executive regulations, developed by the Ministry of Finance in coordination with the General Tax Authority (GTA). The law establishes the legal framework for the issuance of electronic invoices and notices, with stated objectives of enhancing transparency, advancing digital transformation, and building reliable databases for regulatory […]

As of April 24, 2026, all fuel and diesel sales transactions must include a special complement in their electronic invoices (CFDI). This complement is called the Concept Complement for the Invoicing of Hydrocarbons and Petroleum Products. What do I need to do? Add the complement to your invoice. Every CFDI you issue for the sale […]

South African Revenue Service (SARS) has enacted the Tax Administration Laws Amendment Act, 2026 (Act No. 4 of 2026), published on 1 April 2026 in Government Gazette No. 54447, introducing a formal legal foundation for e-invoicing and e-reporting under the Value-Added Tax Act No. 89 of 1991, but without making this mandatory (at this stage). […]

On 17 April 2026, the Spanish Tax Authority (AEAT) published for public consultation the draft Ministerial Order regulating the AEAT-operated public e-invoicing solution. The consultation period closes on 8 May 2026. The Order, once finalised and published in the Official State Gazette (BOE), is planned to enter into force on 1 October 2026, at which […]

The Mexican tax authority has published the technical documentation for the Complement Concept for Hydrocarbons and Petroleum Products, which must accompany the CFDI issued by taxpayers engaged in the sale of gasoline and diesel. The supplement incorporates the permit numbers issued by the energy authority, as well as information on the type of fuel sold. […]

On 24 March 2026, Spain’s Council of Ministers adopted the Royal Decree mandating electronic invoicing for domestic B2B transactions between companies and professionals. The decree develops Article 12 of the Ley Crea y Crece (Law 18/2022) and aligns with the EU’s ViDA initiative. The primary policy objective is combating late payments — Spain’s average payment […]

The Oman Tax Authority (OTA) has officially launched the first release of the Fawtara platform, introducing the Service Provider Registration feature. This release was already expected for the first quarter of 2026, in line with the implementation timeline previously communicated by OTA. OTA has also published a Service Provider Registration Manual on its website, providing […]

Norway’s Ministry of Finance has announced that it will shortly present a bill to parliament proposing mandatory B2B e-invoicing and digital bookkeeping requirements. The announcement, made on 16 March 2026, follows the public consultation launched in summer 2025. The scope of the forthcoming bill is largely unchanged from the consultation, with one notable development: the […]

The Danish Business Authority has indicated that the national e-invoice format OIOUBL 2.1 will be gradually phased out and replaced by NemHandel BIS 4 — a Danish adaptation of the international Peppol BIS 4 standard. The transition is designed to align Denmark’s e-invoicing framework with the European Norm standard EN 16931 and is expected to […]

Hungary’s National Tax and Customs Administration (NTCA/NAV), in collaboration with the Ministry for National Economy (NGM), has released a post-consultation information material outlining the country’s conceptual framework for implementing the EU VAT in the Digital Age (ViDA) package. While the document does not constitute a final regulatory position, it signals a fundamental transformation of Hungary’s […]

At the Committee of Supply 2026, IRAS confirmed that Singapore’s GST InvoiceNow Requirement will progressively extend to all GST-registered businesses between 2028 and 2031. The mandate will require the GST registered businesses in scope to use InvoiceNow solutions to transmit invoice data to IRAS. Until now, the mandate has applied only to new voluntary GST […]