Regulatory Analysis

The Philippines Bureau of Internal Revenue (BIR) published Revenue Regulations No. 26-2025, extending the deadline for mandatory issuance of structured e-invoices until 31 December 2026. According to Revenue Regulations No. 11-2025, published earlier this year, certain taxpayers will be required to issue e-invoices in a structured data format that can be easily extracted and transmitted […]

Sri Lanka has amended its Value Added Tax Act to require that services sold through an electronic platform by non-resident suppliers be subject to 18% VAT. Though this amendment was initially set to come into effect October 1, 2025, Sri Lanka has delayed the implementation until April 1, 2026.

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 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 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 […]

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 Federal Board of Revenue (FBR) of Pakistan has issued a new notification, dated 1 August 2025, that supersedes previous notifications and establishes a detailed phased implementation schedule for the country’s mandatory e-invoicing system. This latest notification represents a significant shift in approach as the FBR moves away from the previous corporate/non-corporate distinction to a […]

During Fiji’s National Budget Address for the upcoming fiscal year 2025–2026, the Deputy Prime Minister and Minister for Finance, Strategic Planning, National Development & Statistics Professor Biman C. Prasad announced that the standard VAT rate will be reduced from 15% to 12.5%, starting August 1, 2025. The reduction is being made to help ease the cost […]

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 […]

Papua New Guinea’s Internal Revenue Commission recently announced that specific goods deemed “essential” will be zero-rated for GST effective June 1, 2025 through June 30, 2026. Registered suppliers and retailers are required to adjust their pricing to reflect a new zero-rate on the following essential goods: Baby diapers Tinned fish and meat Cooking oil Coffee […]

The Philippines has published Joint Administrative Order (JAO) 001-2025, issued by the Committee on Pre-border Technical Verification and Cross-border Electronic Invoicing (CPTVCEI), which includes key agencies such as the Department of Finance (DOF), Bureau of Customs (BOC), and Department of Trade and Industry (DTI), among others. This order introduces the Pre-border Technical Verification (PTV) and […]

Croatia has published a Draft Law on the Law on Fiscalisation and opened a Public Hearing from 27 February 2025 to 25 March 2025. The draft law broadens the current Fiscalisation framework by introducing mandatory domestic B2B and B2G e-invoicing and a real-time continuous transaction control (CTC) system for reporting invoice data to the tax authority across B2B, B2G, and B2C transactions. […]

The Philippines Bureau of Internal Revenue (BIR) has published Revenue Regulations 11-2025, which implement changes to existing e-invoicing and CTC e-reporting obligations. The officially published regulation includes a few changes compared to its draft version. The amendments made in the official version include: Broader Taxpayer Scope: Taxpayers classified as Large Taxpayers under Republic Act No. […]

In December 2024, the Ministry of Economy and Finance (MEF) announced the launch of Cambodia’s centralized CTC e-Invoicing System, allowing taxpayers to join voluntarily. In January 2025, the MEF began Stage 1 of the system’s mandatory roll-out, starting with a B2G obligation. It applies to the central budget units of the Ministry of Economy and […]

The Inland Revenue Board of Malaysia (IRBM) has recently updated their guidelines to include a postponement of the CTC mandate for certain small taxpayers. Previously, all taxpayers were set to be in scope by 1 July 2025. However, two new taxpayer groups have now been introduced: Taxpayers with an annual turnover or revenue of more […]

The Australian Government is enhancing its commitment to increase Peppol e-invoicing in the country. This commitment is highlighted in the State Budget for 2025. The Government recognizes its role in leading the uptake of e-invoicing in Australia and aims to promote the adoption of e-invoicing by all businesses, by continuing outreach efforts and considering a […]

The State Taxation Administration (STA) in China recently decided to officially promote the optional adoption of digital electronic invoices throughout the country. The announcement, effective from 1 December 2024, confirms that digital invoices will have the same legal effect as paper invoices and will have the following categories: VAT special invoices. Ordinary invoices. Air transport […]

Singapore has concluded negotiations for a Digital Trade Agreement with the European Union in July 2024. The aim is to streamline digital trade by fostering cross-border data flows and regulatory cooperation. Therefore, there is a focus on e-invoicing, and both parties are committed to supporting cross-border interoperability of e-invoicing standards. This aim is already aligned with the use of Peppol […]