Regulatory Analysis

The National Assembly of Slovenia enacted the e-Invoicing Law, establishing January 2028 as the roll-out date for the e-invoicing mandate. The legislative process began in 2024 with a draft law introducing mandatory B2B e-invoicing and continuous transaction control (CTC) e-reporting, initially scheduled to take effect in June 2026. An amendment proposed earlier this year postponed implementation […]

The Malta Tax and Customs Administration (MTCA) is preparing to implement e-invoicing and real-time reporting systems as part of its digital transformation strategy outlined in the MTCA Strategic Plan 2023-2025. The recently-published Pre-Budget Consultation Document 2026 highlights the EU’s VAT in the Digital Age (ViDA) initiative, which includes e-invoicing and real-time digital reporting requirements, noting […]

The Polish Ministry of Finance has released a draft version of the updated JPK_MAG (Standard Audit File for Warehouse Operations) logical structure, designated JPK_MAG(2). The draft is open for public consultation until 12 November 2025. Key Changes The proposed JPK_MAG(2) structure introduces significant updates to align warehouse reporting with Poland’s evolving digital tax infrastructure: KSeF […]

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 […]

In October 2025, the Turkish Revenue Administration (Gelir İdaresi Başkanlığı) announced another extension to the implementation deadline for the “Technical Guide for Invoices Related to Pharmaceutical and Medical Device Deliveries”. The last extension was announced in June 2025. Under the revised timeline: The deadline has been extended from 1 October 2025 to 1 December 2025 […]

The Polish Ministry of Finance has published a new draft regulation outlining the integration requirements between JPK_VAT with declaration returns and the National e-Invoicing System (KSeF), which becomes mandatory on 1 February 2026. Under the new requirements, taxpayers must report KSeF invoice numbers in their JPK_VAT from the same date KSeF becomes mandatory, with no […]

On October 15, 2025, the German Ministry of Finance (MoF) published an update to the October 2024 B2B e-invoicing guidelines. The final version incorporates the amendments proposed in the July 2025 draft and provides important clarifications on the scope, technical requirements, and archiving obligations of the German e-invoicing mandate effective since January 2025. I. Mandate Scope 1. Small […]

This post was last updated on October 21, 2025.   The French Draft State Budget Law for 2026, published on October 14th, introduces several amendments to the regulations in force governing the upcoming e-invoicing and e-reporting mandate. While the draft provides additional clarifications – particularly regarding transactions subject to e-reporting – most of the proposed […]

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 […]