Regulatory Analysis
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 […]
On the 16 of August 2025, the National Treasury and the South African Revenue Service (SARS) published the Draft Tax Administration Laws Amendment Bill, 2025. The draft proposes amendments to the Value-Added Tax Act, introducing new definitions for electronic invoicing, electronic reporting, and an interoperability framework that would facilitate decentralized exchange of electronic documents between suppliers and recipients. […]
The North Macedonia Public Revenue Office (PRO) has announced the launch of the e-Faktura project. This comprehensive digital fiscalization initiative introduces mandatory standardized electronic invoicing, with invoice data flowing in real time through a centralized platform. The project marks a significant transformation in North Macedonia’s tax administration and demonstrates the country’s commitment to implementing its […]
The Tax Authority of Oman (OTA) has announced the criteria for selecting the first 100 companies to participate in its Electronic Invoicing initiative. Companies will be selected based on business size and transaction volume, economic sector diversity, technical readiness, tax compliance history, willingness to support the experimental phase, and geographic distribution across Oman. No deadlines […]
The Kazakhstan Head of State has signed an amendment to the Tax Code that will substantially expand the country’s electronic invoicing requirements. This legislation makes e-invoicing mandatory for all registered VAT payers and extends requirements to include a comprehensive range of who are not payers of VAT (hereinafter referred to as non-VAT payers) and specialized […]
The Federal Inland Revenue Service (FIRS) issued a press release on 11 August 2025 announcing a three-month extension for large taxpayers to comply with Nigeria’s National E-Invoicing & Electronic Fiscal System. This adjustment provides additional implementation time for affected businesses as the country advances its digital tax compliance framework. Large taxpayers, defined as companies with […]
Slovakia published draft legislation amending the VAT Act (Act No. 222/2004 Coll.) to transpose Council Directive on VAT in the Digital Age. The draft law introduces mandatory structured e-invoicing and real-time digital reporting of invoice data. It aims to strengthen the fight against tax fraud, improve VAT compliance, and align Slovakia with the EU’s harmonized […]
The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, which governs the implementation of the next phase of Egypt’s electronic receipt system. This resolution specifically targets taxpayers registered at the Sixth District (El-Sadis) and Fifth Settlement (El-Tagamo El-Khamis) tax offices in Cairo whose names appear in the annex attached to the decision. […]
The tax authority published a document on June 30 that aims to clearly and systematically present the steps taxpayers must follow during the certification process. It details each stage required for the proper implementation of electronic invoicing in accordance with current regulations.
Resolution No. 000032-2025-SUNAT/700000 issued by SUNAT extends the application of its discretionary power not to impose sanctions through December 2025. This extension applies to the reporting periods of July, August, September, October, November, and December 2025, and is intended to support ongoing inductive efforts that encourage proper submission of: RVIE – Electronic Sales and Income […]
Through Resolution No. NAC-DGERCG25-00000014, the SRI establishes the procedures and mechanisms for the cancellation of electronic receipts. The resolution specifies that electronic documents—including sales receipts, retention certificates, and other related documents—may be cancelled up to the 10th day of the month following their issuance. After this deadline, cancellations can only be processed through the issuance […]
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 […]
Greece adopts mandatory B2B e‑invoicing legislation On 25 July 2025, the Greek Parliament adopted the National Customs Code and Other Provisions – Pension Regulations law (published in the official gazette of the government with number ΦΕΚ 134 Α΄/28.7.2025), amending Article 14 of Law 4308/2014 and establishing a mandatory electronic invoicing regime. Scope and requirements Electronic […]
Effective July 14, 2025, the German Ministry of Finance (BMF) issued an amendment to the GoBD (German Principles on Bookkeeping), aligning the country’s digital archiving requirements with the upcoming mandatory B2B e-invoicing as of January 1, 2025. The update provides long-awaited clarity for taxpayers and software providers regarding the format, retention, and machine readability requirements […]
The Turkish Revenue Administration (Gelir İdaresi Başkanlığı) has announced an extension to the implementation deadline for implementing the requirements contained in the “Technical Guide for Invoices Related to Medication and Medical Device Deliveries”. Under the updated timeline: The deadline for implementing the technical requirements has been extended from 30 June 2025 to 1 October 2025 […]
The Federal Inland Revenue Service (FIRS) has confirmed in a July 2025 notice that its National E-Invoicing Solution, based on the Merchant-Buyer model, will become mandatory for large taxpayers beginning 1 August 2025. This follows a successful pilot phase that began in November 2024. Under the mandate, by the deadline above, all businesses with annual […]
The Tunisian Ministry of Finance has published General Memorandum No. 10 of 2025, explaining Article 71 of Law No. 48 of 2024 (Finance Law for 2025). The Memorandum outlines new penalties and enforcement measures designed to strengthen compliance with Tunisia’s Continuous Transaction Control (CTC) electronic invoicing system, which was established in 2016 and is managed […]