Regulatory Analysis
On October 15, 2024, the French Tax Administration (DGFIP) announced a major change regarding the Public Portal (‘PPF’), marking a significant shift in the country’s e-invoicing landscape. The DGFIP stated that the PPF will no longer function as a free e-invoice exchange platform, discontinuing its plan to serve as a no-cost Partner Demateriarialization Platform (‘PDP’). […]
The 2025 Draft State Budget once again proposes delaying 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, 2025, this requirement is now addressed in the 2025 Draft State Budget. Following the official publication of […]
The Saudi Arabian Tax and Customs Authority (ZATCA) announced the 16th wave of Phase 2 of the e-invoicing initiative. The 16th wave includes taxpayers with a revenue of at least SAR 3 million (approximately USD 800.000) subject to VAT during 2022 or 2023. Taxpayers within this group are expected to integrate with the system as of April 1st, 2025. Phase […]
The Ministry of Finance in Serbia has released a draft Law on Electronic Goods Delivery Notes introducing the mandatory e-Transport system. The draft law is aimed to be adopted in the second quarter of 2025. The draft law regulates mandatory sending, receiving, processing, rejecting, accepting, and presenting electronic delivery notes, for each movement of goods, […]
From 1 October 2024, a new functionality called the Invoice Management System (IMS) will be launched on the GST (Goods and Services Tax) portal. The IMS will allow taxpayers to accept, reject, or mark an invoice received as pending. The functionality will be available for regular taxpayers and taxpayers using the Quarterly Return Monthly Payment (QRMP) […]
On 5 September 2024, the Democratic Republic of Congo (DRC) General Directorate of Taxes announced the launch of the first phase of its e-invoicing system, the Facture Normalisee, and the use of electronic fiscal devices. This first phase will only cover companies selected according to predefined criteria. The tax authorities approved the use of dematerialised […]
The Estonian Parliament has approved amendments to the Accounting Act, introducing, among other provisions, a mandatory B2B e-invoicing obligation, conditional upon the buyer’s request, effective from 1 July 2025, which is six months later than initially proposed in the draft legislation. From July 2025, all entities listed in the Commercial Register as e-invoice recipients, whether […]
The Nigerian Federal Inland Revenue Service (FIRS) has announced its plans to introduce mandatory e-invoicing through a new digital system called FIRS e-invoice. The initiative will facilitate real-time transaction validation and storage and cover B2B, B2C and B2G transactions. The announcement was made at a private stakeholder meeting themed “Emerging Tax Matters”. Nigeria already has […]
On 23 September 2024, the head of His Majesty’s Treasury announced a package of reforms aimed at improving the United Kingdom’s tax system, which includes launching a public consultation on electronic invoicing. The consultation will be conducted by His Majesty’s Revenue and Customs (HMRC). While no specific framework has been provided, the authorities aim to […]
After initial considerations to expand its mandatory e-invoicing system to encompass B2C transactions, announced in late 2023, the Indian government has taken another step in this direction. During its 54th meeting held in September 2024, the GST (Goods and Services Tax) Council recommended a pilot rollout for B2C e-invoicing. The recommendation was raised after the […]
The Saudi Arabian Tax and Customs Authority (ZATCA) announced the 15th wave of Phase 2 of the e-invoicing initiative. The 15th wave includes taxpayers with a revenue of at least SAR 4 million (approximately USD 1.06 million) that were subject to VAT during 2022 or 2023. Taxpayers within this group are expected to integrate with the system as of […]
The Polish Ministry of Finance (MoF) has updated its FAQs regarding the KSeF e-invoicing system. The main changes are: The new schema FA(3) will be published for public consultation in Autumn 2024; earlier plans indicated September 2024. Changes in the new schema cover the presentation of the payment deadline, adding a new role as an […]
The Taiwanese Congress has updated the “Value-Added and Non-Value-Added Business Tax Act” (BTA) to revise the procedures for electronic invoices. These amendments require taxpayers to transmit electronic government uniform invoices (e-GUIs) and all necessary related information to the Ministry of Finance’s (MoF) Integrated Service Platform for storage and verification. The transmission deadlines are 7 days […]
The Zambian Revenue Authority (ZRA) granted taxpayers a three-month grace period to comply with the e-invoicing obligation through the Smart Invoice System (SIS). Taxpayers were previously required to comply as of July 1, 2024; however, now taxpayers have time until September 30, 2024. The Smart Invoicing System leverages technology to monitor real-time transactions, aiming to […]
The Saudi Arabian Tax and Customs Authority, ZATCA, announced the 14th wave of Phase 2 of e-invoicing. The 14th wave covers taxpayers with at least SAR 5 million (app. USD 1.3 million) revenue subject to VAT for 2022 or 2023. Taxpayers within this group are expected to integrate as of 1 February 2025. Phase 2 of e-invoicing introduces additional requirements for […]
The Israeli Tax Authority (ITA) has released a new version of its documentation on invoicing services. The updated document introduces enhanced services and explains alternative methods to follow in case of a delay after the submission of invoice data. Israel implemented its Continuous Transaction Control (CTC) clearance mandate in May 2024. Under this new system, […]
Slovenia has released a draft proposal for the Act on the Exchange of Electronic Invoices and Other Electronic Documents, aiming to implement mandatory Continuous Transaction Controls (CTC) e-invoicing in the B2B sector. Initially, the proposal doesn’t cover B2C transactions, where consumers could choose between e-invoices and paper invoices. In either case, e-invoices will be reported […]
Yesterday, 18 July 2024, the Polish Ministry of Finance (MoF) held a pre-consultation with businesses and other stakeholders regarding potential changes to the upcoming e-invoicing system, KSeF. The main consultations are going to take place from September 2024. The discussions covered 3 topic areas: 1) B2C e-invoices 2) additional postponements and sanctions 3) issuance of […]