Regulatory Analysis

The 2026 Draft State Budget once again proposes postponing the implementation of the qualified electronic signature requirement as a method to establish the presumption of integrity and authenticity for e-invoices. Initially expected to be enforced on January 1, 2026, the e-signature requirement would instead be enforced from January 1, 2027, if the Draft Budget law […]

Slovakia has submitted draft legislation to its National Parliament to implement mandatory e-invoicing and real-time reporting requirements aligned with the EU’s VAT in the Digital Age (ViDA) initiative. The proposed legislation introduces a phased approach starting January 1, 2027 for domestic B2B transactions, followed by an expansion to cross-border transactions by July 1, 2030. All […]

The Irish Finance Minister has announced that Ireland will begin a phased rollout of a domestic B2B e-invoicing mandate, representing a significant step forward in modernising VAT administration. With this initiative, Ireland now joins the group of EU Member States that have implemented mandatory e-invoicing, aligning the country with the latest European Union VAT law […]

The Angolan General Tax Administration (AGT) has announced a revised timeline for the implementation of electronic invoicing in the country, following technical challenges identified during the initial rollout preparation. According to Presidential Decree No. 71/25, electronic invoicing was originally scheduled to become mandatory on September 2025. However, due to technical difficulties encountered during the mandate rollout, […]

The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the twenty-fourth 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 375.000 (approx. EUR 86.000) and SAR 750.000 (approx. EUR 170.000), in either 2022 […]

The Federal Board of Revenue (FBR) of Pakistan has issued a new notification (S.R.O. 1852 (I)/2025) that further postpones the implementation schedule for the country’s mandatory e-invoicing system. This latest notification, dated 24 September 2025, replaces the previous schedule established in August (S.R.O. 1413(I)/2025) and grants businesses approximately two additional months to prepare for compliance. […]

The Oman Tax Authority (OTA) has shared additional details with the 100 companies chosen for the pilot phase of the Fawtara Program. In a direct communication (pending official publication by the OTA), authorities have validated their commitment to implementing a 5-corner model in the country, mandating that electronic invoices be transmitted via service providers certified […]

The UAE Ministry of Finance has released two ministerial decisions that establish the regulatory framework and specific deadlines for the country’s Electronic Invoicing System. These decisions (No. 243 and 244 of 2025) provide the concrete implementation timeline that businesses have been waiting for, with a phased rollout beginning in 2026. The system will be implemented […]

The French government announced simplification measures and tolerances for the upcoming September 2026 e-invoicing mandate, designed to reduce administrative burden for businesses impacted by the new regulations. Key simplification measures Elimination of the obligation to e-report line-by-line data regarding incoming cross-border invoices This change will impact both intra-EU purchases as well as imports of services […]

The Polish Ministry of Finance (MoF) has expanded the available KSeF resources by publishing comprehensive new information on their website. This latest release includes detailed FAQs and four implementation manuals to support businesses preparing for the mandatory e-invoicing system scheduled to launch on 1 February 2026. KSeF 2.0 Manuals The Ministry has published four complementary […]

The Australian Government is establishing electronic invoicing (e-invoicing) via the Peppol network as the default method for invoice exchange in government procurement. This initiative, announced as part of Budget 2024-25, represents a significant expansion of the country’s digital invoicing adoption strategy. Key Requirements The mandate currently applies to Non-Corporate Commonwealth Entities (NCEs). Corporate Commonwealth Entities […]

Poland’s Ministry of Finance has published draft logical structures for JPK_V7M(3) and JPK_V7K(3) forms to enable businesses to prepare their systems for upcoming changes to JPK_VAT with declaration. The new structures will come into effect on 1 February 2026, aligning with the mandatory implementation date of Poland’s National e-Invoice System (KSeF). The updated logical structures […]

Greek authorities have announced the implementation timeline for mandatory B2B electronic invoicing, following the legislation for adoption of mandatory B2B e-invoicing published in July 2025. The announcement establishes a phased approach with specific deadlines for different categories of businesses and includes incentives for early adoption. Who Is Affected? The mandate applies to taxpayers subject to […]

The Belgian government will decommission the Hermes e-invoicing platform on December 31, 2025, following a market review that confirmed its temporary role is complete. Launched as a fail-safe for businesses not yet ready for Peppol, Hermes ensured invoices could be exchanged during the early stages of digital adoption. With a now mature and competitive e-invoicing […]

As of September 1, 2025, the Withholding in the source Form, related with the Income tax which must be completed by the Withholding Agents, will automatically include the data of the electronic receipts issued for this purpose.  In this way, Ecuador adds one more declaration with pre-filled information. https://www.sri.gob.ec/web/intersri/home

Through Resolution 1421/2025, issued on August 28, 2025, the authority established that Certificates of Contingency issued as of October 2, 2025, the term for the use of pre-printed documentation will be 2 years from the issuance of the certificate. The 5-year term is retained for those issued prior to that date. The Contingency is understood […]

Malaysia has expanded the scope of its mandatory e-invoicing requirements to include additional types of activities/transactions, according to the latest E-Invoice Specific Guideline (Version 4.4) released on 12 September 2025 by the Inland Revenue Board of Malaysia (IRBM). Key Updates Effective 1 January 2026, two additional categories of transactions will require individual e-invoices to be […]

The Polish Ministry of Finance has published an updated version of the draft regulation on the use of the National e-Invoicing System (KSeF). The regulation addresses authentication methods, granting and withdrawing rights in KSeF, KSeF certificate use, invoice marking requirements (QR codes), use of attachments and other technical aspects of the system. This updated draft […]