While electronic invoicing is not mandated yet on any level in Singapore, the country’s tax authority is working on implementing a continuous transaction control (CTC) reporting model.
Quick Information
Singapore’s push towards digitalization was evidenced by the launch of its e-invoicing standard framework in 2018. Singapore was the first country outside Europe to adopt PEPPOL. The PEPPOL Business Interoperability Specifications (BIS) for e-invoicing and the PEPPOL eDelivery Network have been live since 2019.
The Inland Revenue Authority of Singapore (IRAS) has announced the implementation of a phased adoption of InvoiceNow, the national e-invoicing framework based on the PEPPOL network, for invoicing data transmission. It will start voluntarily for GST-registered businesses in May 2025. The mandate will only cover B2B transactions; the government is expected to make B2G mandatory in the coming years.
Bookmark this page and revisit it often to stay on top of upcoming obligations.
At a glance: Singapore e-invoicing
Singapore B2B e-invoicing
Network InvoiceNow
Format Currently both Singapore BIS Billing 3.0 (PEPPOL) and Singapore (SG) PEPPOL PINT are allowed; PEPPOL PINT will be used exclusively from 2025.
eSignature Requirement Ensuring integrity and authenticity is required, an e-signature is one method of assurance.
Archiving Requirement Five years
Singapore B2G e-invoicing
Network InvoiceNow.
Format Currently both Singapore BIS Billing 3.0 (PEPPOL) and Singapore (SG) PEPPOL PINT are allowed; PEPPOL PINT will be used exclusively from 2025.
eSignature Requirement Ensuring integrity and authenticity is required, an e-signature is one method of assurance.
Archiving Requirement Five years.
E-invoicing in Singapore: Requirements and regulations
Currently, there is no mandate for using e-invoices in Singapore. However, taxpayers can connect to the PEPPOL network to send and receive e-invoices. Singapore’s IMDA is a PEPPOL authority and, as such, those who choose to send invoices electronically through the InvoiceNow network must meet the format requirements:
Singapore BIS Billing 3.0 (PEPPOL) or Singapore (SG) PEPPOL PINT, though the latter will become the only applicable format from 2025.
E-reporting in Singapore: Requirements and regulations
Singapore is implementing a CTC reporting mandate, utilizing the nation’s InvoiceNow PEPPOL framework. The implementation of this mandate sees a move away from a PEPPOL 4 corner model, instead adopting a PEPPOL 5 corner model with taxpayers transmitting invoice data to the IRAS, the nation’s tax authority.
Invoice data from both sales and purchases needs to be reported to the tax authority. Reporting requirements for “PEPPOL e-invoices” is real-time. For invoices issued outside InvoiceNow (“solution extracted invoices”), reporting is within a specific deadline with weekly submission recommended, no later than the return due date.
Accredited Access Points (AP) are the only parties allowed to submit invoice data to IRAS using C5 API – Sovos is an accredited AP in Singapore.
The implementation of this e-reporting obligation is included in the implementation timeline below.
Singapore’s E-invoicing and E-reporting Implementation timeline
Timeline. Digitalization is on a storied journey towards implementation in Singapore. Here are the important dates:
May 2018:
Singapore’s IMDA became the first PEPPOL Authority outside of Europe
January 2019
The nation’s e-invoicing network, later named InvoiceNow, launched
March 2020
Singapore launches Registration Grant to incentivise businesses to join the network
1 May 2025
B2B e-reporting is implemented for voluntary early adoption by GST-registered businesses
1 November 2025
B2B e-reporting is implemented for newly incorporated companies that register for GST voluntarily
PEPPOL in Singapore
Singapore’s Infocomm Media Development Authority (IMDA) became the first PEPPOL Authority outside of Europe in May 2018. Later, it launched its e-invoicing network with an initial 11 Access Point providers.
The network is established on the PEPPOL framework, helping businesses exchange documents electronically. As a PEPPOL Authority, IMDA can:
Approve and certify PEPPOL Access Point providers in Singapore
Accredit PEPPOL-ready solution providers in Singapore
Govern the compliance of businesses to the PEPPOL framework
Specify country-specific rules and technical standards under the PEPPOL framework – namely SG PEPPOL BIS and SG PEPPOL PINT format
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Is Singapore using e-invoicing?
Businesses in Singapore are encouraged to use e-invoices, but it has yet to become mandatory.
Is InvoiceNow mandatory in Singapore?
While Singapore encourages businesses to issue and receive invoices electronically through its InvoiceNow system, it has not yet mandated e-invoicing between businesses. The mandatory e-reporting using InvoiceNow will start from 1 November 2025 for newly incorporated companies that register for GST voluntarily.
What is InvoiceNow in Singapore?
InvoiceNow is a nationwide e-invoicing initiative by The Infocomm Media Development Authority (IMDA) that helps SMEs and large enterprises streamline invoicing. The aim is to provide a faster and more sustainable way to transact, nationwide and worldwide.
What needs to be on an invoice in Singapore?
Invoices in Singapore require information such as:
Supplier’s name, address & GST registration number
Customer’s name and address
Invoice issuance date and identification number
Description of goods or services provided
Total amount payable, both including and excluding GST
What is PEPPOL in invoicing?
PEPPOL is a standard for sending electronic invoices to public sector clients (in other words, for B2G transactions) throughout the EU – and beyond. Singapore was the first PEPPOL-approved authority outside of Europe.
Is Sovos certified as a PEPPOL Service Provider by the Singaporean Infocomm Media Development Authority (IMDA)?
Yes, Sovos is an IMDA-certified PEPPOL service provider in Singapore. Our regulatory experts can connect to the InvoiceNow network on your behalf.
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Additional resources
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Guide
E-invoicing: Your Guide
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Singapore updates Low Value Goods GST policy
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InvoiceNow Brings Mandatory E-Invoicing to Singapore
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Malaysia CTC e-invoice Reporting
Since August 2024, e-invoicing in Malaysia has been mandatory for taxpayers with an annual turnover or revenue of more than RM100 million (~€20 million).
Quick Information
The mandate follows the continuous transaction control (CTC) model and requires e-invoices to be validated by the country’s tax authority, as well as electronic reporting of certain transactions.
The rollout to all other taxpayers undertaking commercial activities in Malaysia is ongoing, with full implementation targeted for July 2026.
Read on for an overview of Malaysia e-invoicing requirements and bookmark this page to stay updated with the latest mandate developments.
B2B e-invoicing in Malaysia
Malaysia e-invoicing adopts a continuous transaction control (CTC) approach. E-invoices must be submitted and cleared via MyInvois, the e-invoicing portal of the Inland Revenue Board of Malaysia (IRBM), known as MyInvois platform.
The IRBM requires mandatory e-invoicing for key sectors, while implementing a phased revenue-based approach through the MyInvois platform. Since August 2024, Malaysian taxpayers with an annual turnover or revenue of more than RM100 million have been required to submit and clear e-invoices for the above transactions.
Sectors in the scope of mandatory e-invoicing include:
Automative
Aviation
Luxury goods and jewellery
Construction
Licensed betting and gaming
Payments to agents, dealers and distributors
Any single transaction exceeding RM10,000 (approx. 2,000 euros) (effective 1 January 2026)
Electricity (effective 1 January 2026)
Telecommunications (effective 1 January 2026)
For transactions not in the scope of mandatory e-invoicing and the buyer does not request an e-invoice to be issued, the IRBM allows businesses to submit consolidated e-invoices on a monthly basis, with suppliers required to aggregate transactions and submit these within seven calendar days after month-end through the MyInvois portal.
For cross-border transactions, Malaysian taxpayers must issue a self-billed e-invoice to document the expense, but foreign parties do not need to implement the Malaysian e-invoicing system.
B2G e-invoicing in Malaysia
Malaysia introduced mandatory B2G e-invoicing at the same time as the obligation came into effect for B2B transactions. This means that taxpayers supplying public bodies must issue compliant electronic invoices.
These e-invoices must be formatted in XML or JSON and processed via the MyInvois portal. They must be secured with an electronic signature that utilises a local certificate.
The use of Peppol in Malaysia
Malaysia was an early adopter of Peppol in terms of international adoption.
Peppol is a pan-European e-invoicing initiative and the Malaysian Digital Economy Corporation (MDEC) spearheaded the framework’s adoption as part of the country’s drive towards mandating e-invoicing.
Malaysia aligned its e-invoicing standards with Peppol’s framework and standards to help push B2B transactions towards digitisation. As a result, taxpayers
The Malaysian Ministry of Finance announces plans for e-invoicing pilot program for select taxpayers
November 2023
Mandatory e-invoicing implementation timeline is delayed to August 2024
February 2024
Inland Revenue Malaysia publishes Software Development Kit and e-invoicing guidelines
August 2024
Mandatory e-invoicing and clearance in Malaysia for taxpayers with an annual turnover or revenue of more than RM100 million (approx. 20 million euros)
January 2025
Mandatory e-invoicing for taxpayers with an annual turnover or revenue between RM25 million (approx. 5 million euros) and RM100 million
July 2025
Mandatory e-invoicing for taxpayers with an annual turnover or revenue between RM5 million (approx. 1 million euros) to RM25 million (approx. 5 million euros)
January 2026
Mandatory e-invoicing for taxpayers with an annual turnover or revenue between RM1 million (approx. 200 thousand euros) to RM5 million (approx. 1 million euros)
July 2026
Mandatory e-invoicing for taxpayers with an annual turnover or revenue up to RM1 million (approx. 200 thousand euros)
Taxpayers with an annual turnover or revenue below RM500,000 (approx. 100 thousand euros) are exempt from mandatory e-invoicing requirements.
Malaysia’s e-invoicing mandate allows submission of e-invoices via a third-party API. Sovos’ e-invoice and e-reporting compliance solutions are suitable for Malaysia and other international tax requirements.
It’s hard to stay on top of tax and e-invoicing requirements, especially when your organisation operates in many countries. That is where Sovos comes in. Your compliance is our business; let us take care of your tax obligations—especially as rules and regulations evolve—so you can focus on growth.
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Is e-invoicing mandatory in Malaysia?
E-invoicing has been mandatory for certain transactions for specific taxpayers since August 2024. The rollout to all other taxpayers undertaking commercial activities in Malaysia is ongoing, and full implementation is targeted for completion by July 2026.
Is e-reporting mandatory in Malaysia?
There is a consolidated e-invoice requirement for transactions where e-invoicing is not mandatory, and the buyer does not request an e-invoice to be issued. Taxpayers must aggregate all invoices and receipts issued and issue a consolidated e-invoice via the MyInvois, on a monthly basis (within seven days from the month end).
Should I use e-invoicing in Malaysia?
The Malaysian government is gradually introducing this requirement across different taxpayer groups. All businesses conducting commercial activities in Malaysia should identify which implementation phase applies to their organisation. The rollout to all remaining taxpayers is progressing, with complete implementation targeted for completion by July 2026.
What is the e-invoicing authority in Malaysia?
The Inland Revenue Board of Malaysia (IRBM) is the country’s e-invoicing authority. It is responsible for the MyInvois Portal, the platform used to submit, clear and validate e-invoices in the country.
How will businesses use e-invoicing in Malaysia?
Taxpayers within scope of the e-invoicing mandate submit documents via the country’s MyInvois Portal for validation, before sharing with the buyer. The real-time e-invoicing process saves time and resources for businesses and facilitates cross-border and international trade.
Where else is e-invoicing available in Asia-Pacific?
Resources to help you on your tax compliance journey
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Guide
E-invoicing: Your Guide
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Peppol e-invoicing
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What is Turkey's E Transfor- mation?
While many governments and tax authorities are now on an e-Transformation journey, this trend began in Latin America in the early 2000s. Turkey followed suit a decade later when it began the digitization of its tax system.
Quick Information
Turkey is further along in its e-Transformation journey than most countries – including EU Member States, which are working towards digitization in their own way with the overarching VAT in the Digital Age initiative.
From e-invoicing to electronic self-employment receipts, Turkey now has a fully-fledged, established digital tax system with many moving parts. To understand Turkey’s e-Transformation, bookmark this page then read on.
At a glance: E-Transformation Turkey
E-Fatura Turkey
CTC Type E-invoice clearance with both parties registered on the portal
Network Centralised – e-Fatura Portal delivers the e-invoices to Buyers for B2B transactions
Format UBL-TR format
eSignature Requirement Required – fiscal stamp or qualified electronic signature
Archiving requirement 10 years
E-arşiv Fatura Turkey
CTC Type E-invoice reporting (daily basis)
Network Decentralised – e-Fatura Portal does not deliver e-arşiv invoices; it’s the taxpayers’ responsibility
Format UBL-TR format or in a free format such as PDF and must also be available in paper form
eSignature Requirement Required – fiscal stamp or qualified electronic signature
E-Transformation in Turkey
Turkey stepped up its tax system through digitization in 2012 to help important information be gathered and transmitted with ease and accuracy. It’s further ahead than many other countries, with a variety of electronic systems and documents mandated for many taxpayers – all starting with its e-Ledger obligation.
Turkey joined the eEurope+ initiative and moved fast to ensure it was keeping up with tax digitization efforts, relieving its entire economic ecosystem where information is concerned. The aims of such changes are to reduce VAT fraud, increase governmental access to and control of data, standardise financial and accounting processes and reduce errors.
Now effectively utilising electronic versions of invoices, ledgers, delivery notes, self-employed receipts and more, there are a lot of challenges for taxpayers to overcome to remain compliant amidst Turkey’s e-Transformation.
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E-Transformation practices and applications
Turkey’s ambition to electronically transform its tax ecosystem required the development and implementation of many products and services. This presented taxpayers with new requirements and, subsequently, new challenges.
Here are the products and services in Turkey’s e-Transformation system:
e-Fatura
e-Fatura is Turkey’s e-invoicing initiative. Mandated for companies with turnovers of over TRY 5 million, this obligation came into effect on 1 April 2014. There are also sector-based parameters for the nation’s e-invoicing mandate, ignoring the turnover threshold, qualifying the following for an electronic invoice obligation:
Companies licensed by the Turkish Energy Market Regulatory Authority
Middlemen or merchants trading fruits or vegetables
Online service providers facilitating online trade
Importers and dealers
Turkey’s e-invoicing initiative is a clearance model and two-way application, with issued invoices needing to be in the UBL-TR format and archived for 10 years. Sovos’ e-invoice solution enables compliance with e-Fatura requirements.
e-Arşiv Fatura
e-Arşiv Fatura is Turkey’s e-arşiv invoice initiative. Taxpayers registered in the e-Fatura system must also issue e-Arşiv invoices, either in the UBL-TR format or in a free format such as PDF.
Real-time clearance is not conducted for the issuance of these invoices, though an e-Arşiv report must be submitted electronically to the tax authority by the end of the following day. e-Arşiv invoices are always created electronically but must be available in paper form unless the buyer agrees to receive the document electronically.
e-İrsaliye is Turkey’s e-WayBill initiative. The use of e-İrsaliye documents became obligatory for taxpayers that surpass the TRY 10 million revenue threshold on 1 July 2023, though those outside of the scope can voluntarily switch to electronic WayBill documents.
There are two types of paper waybills, namely shipment and transportation. e-İrsaliye largely replaces the shipment waybill.
Information required in this type of e-document includes:
Supplier information
Issue date and document number
Buyer information
Type and quantity of the transported goods
Shipment date and time
Legally, there is no difference between paper waybills and eWayBills, though the electronic version requires both parties to be registered in the national system.
e-Defter
e-Defter is Turkey’s e-Ledger initiative. The Turkish tax authorities made the e-Ledger application mandatory for e-invoice users and taxpayers, subject to independent audit, in 2015.
These e-documents must be prepared in XBRL-GL format and include specific information in standard XML format – all signed with a financial seal. In addition to producing e-ledgers, taxpayers are required to create a ledger summary which is to be sent monthly to the TRA and archived for 10 years.
Electronic ledgers reduce the time it takes to collect data, save costs associated with the notarization process and ensure compliance with tax processes.
e-Mutabakat
e-Mutabakat is Turkey’s e-Reconciliation initiative. Reconciliation is the communication between accounts to mutually agree on the debit and credit between companies that are part of an agreement.
Turkey’s tax authority has ruled that companies are obliged to make reconciliations at particular times. The last day of the year is typically the day when the account between two parties will be closed unless an agreement or legal requirement states otherwise.
The BA-BS web application developed by the TRA for e-Reconciliation enables taxpayers to compare current agreements and unbalanced agreements before electronic submission of the BA-BA forms.
e-Müstahsil Makbuzu
e-Müstahsil Makbuzu is Turkey’s e-Producer Receipt initiative. This commercial e-document is issued by farmers or wholesalers to keep a record of the products they buy from farmers that don’t bookkeep.
Taxpayers that are obliged to issue producer receipts have had to issue electronic versions of the document, known as e-Müstahsil Makbuzu, since 1 July 2020. However, fruit and vegetable brokers or merchants have been required to issue e-Producer Receipts since 1 January 2020.
Those obliged to utilise e-Producer Receipts may be outside of the scope of e-Fatura, e-Arşiv Fatura and e-Defter requirements.
e-Serbest Meslek
e-Serbest Meslek is Turkey’s e-Self-Employed Receipt (e-SMM) initiative. This obligation came into effect on 1 February 2020 and applies to all self-employed individuals, including:
Architects
Engineers
Financial advisors
Lawyers
Screenwriters, writers, composers and painters
Self-employed doctors, dentists and veterinarians
e-SMM receipts can be created, submitted and reported electronically and carry the same legal weight as paper Self-Employment Receipts. They must be archived for 10 years.
While all the above are prominent e-documents, there are even more electronic documents in Turkey that you should know about. To learn more, read our e-documents overview.
Who is affected by e-Transformation?
E-Transformation includes many documents, each subject to specific thresholds and criteria based on their type. Additionally, certain documents are mandatory for particular sectors without any threshold criteria. E-invoicing is now mandatory for the majority of taxpayers, but it is important to understand which documents are required to be submitted to the tax authorities.
The TRA continues to announce new taxpayer groups in scope of the different document types, so it’s important that businesses stay up to date with the latest information to ensure they remain compliant.
What are the benefits of e-Transformation?
Turkey’s tax transformation aimed to deliver benefits to both the government and taxpayers.
The e-Transformation initiative aims to produce the following benefits:
Real-time collection of financial data
Reduce VAT fraud and the circulation of fake invoices
Increased standardisation to automate accounting processes
Improved efficiency and reduction of manual errors through data auto-population
Tax compliance and e-Transformation
Turkey’s e-Transformation has impacted tax compliance, successfully implementing real-time transmission of important financial data.
With data automatically being populated in documents, it reduces the possibility of error via manual input and fraudulent invoices being submitted. The reduction of the VAT gap has been a driving force for many countries, including Turkey.
Eliminating paper, cartridge, shipping and archiving costs associated with paper invoices is also an advantage to businesses and government.
With over 16 document regulations, Turkey’s e-transformation system requirements are extensive and complex. Understanding which regulations apply and keeping up with the latest tax compliance guidelines is key.
How Sovos can help with your e-Transformation journey
Sovos provided the first global e-Transformation solution suite, helping businesses of all shapes and sizes to meet the demands of Turkish tax mandates. Our platform meets all the requirements, standards and formats defined by the Turkish Revenue Authority.
Organisations choose Sovos as their global compliance partner, partly due to the convenience of having a single vendor to aid compliance wherever and however they do business.
See our solutions
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Is e-defter mandatory if I am using e-fatura voluntarily?
E-defter is not mandatory for voluntary e-fatura use.
What is a special integrator?
A special integrator is an intermediary service provider authorised by the Turkish Revenue Administration. Special integrators have the authority to create electronic records on behalf of taxpayers.
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Spain e-invoicing: What you need to know
Quick Information
Spain is one of many European countries to adopt e-invoicing for taxpayers. With several standards to comply with and additional regional VAT compliance, understanding Spain’s e-invoicing requirements can be complex.
Our regulatory experts break down what you need to know, from specific B2B and B2G standards to required formats. Bookmark this page to stay up to date with the latest e-invoicing requirements in Spain.
Who must use e-invoicing in Spain?
Electronic invoicing in Spain has been mandatory for all transactions between public administrations and their suppliers since 2015.
Businesses are under varying e-invoicing obligations depending on the nature of their transactions. Electronic invoices will soon be mandated for business-to-business (B2B) transactions, whereas business-to-government (B2G) transactions may already qualify for e-invoicing. More information on the specifics of a company’s compliance obligations can be found below.
How does e-invoicing in Spain work?
From an e-invoicing perspective, Spain is a post-audit country. There is not an e-invoice clearance requirement, but Spain has been an early adopter of the CTC method in the EU with the introduction of mandatory near real-time invoice data reporting.
Currently, Spain’s tax authority is transitioning to adopt a mandatory B2B e-invoicing requirement that will significantly affect the country’s e-invoicing process.
Spain B2B E-invoicing
Spain originally planned to launch its B2B e-invoicing mandate in July 2024 but postponed it. As the Spanish government commits to giving a year’s notice before implementing a passed law, businesses can currently expect a 2025 launch for the mandate.
The country is expected to implement B2B e-invoicing in a phased approach, with it initially affecting large taxpayers and all other taxpayers joining them a year later.
Since 2015, e-invoicing has been mandatory in Spain in the public sector. Law 25/2013 mandates that all invoices sent to public sector entities must be sent electronically and signed with an eSignature. All public entities receive invoices through one common point of entry, namely FACe.
An exception to the rule allows paper invoices to be sent to public administrations if the transaction amount is under 5,000 euros.
Timeline for e-invoicing requirements in Spain
Timeline: The mandatory B2B electronic invoicing requirement will be effective according to the annual turnover of the taxpayer:
Entrepreneurs and professionals whose annual turnover exceeds €8 million will have one year after the regulatory framework is approved
For the rest of the entrepreneurs and professionals, the electronic invoicing obligation will take effect two years after the regulatory framework is approved
1 July, 2030
Spanish VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.
This timeline will be updated when official implementation dates are announced.
What is the required format for an e-invoice in Spain?
Spain’s approved e-invoicing format for B2G transactions is FacturaE and it follows the XAdES standard and uses XML signatures. The central platform to send e-invoices to public administrations is FACe, though business transactions are to be processed through web service FACeB2B.
E-invoices in Spain must comply with EN 16931 and are required to include set information, including:
QR code
VAT number
Date and time
Invoice number
Total invoice amount including taxes
Unique identification number (Número de Identificación Fiscal or NIF)
The e-invoice issuer must archive the electronic document for a minimum of six years.
Standards and communications for e-invoicing in Spain
There are several e-invoicing standards in play in Spain, governing how the process is carried out by taxpayers.
The format of e-invoices for B2G transactions must meet set standards, for example. Namely, electronic invoices must follow the FacturaE format – an XML-based national standard that is used in tandem with a secure eSignature which follows the XAdES standard.
Once e-invoicing for B2B transactions comes into effect, the format of e-invoices must comply with the EN 16931 standard. The following will be accepted:
EDIFACT invoice messages compliant with ISO 0735
UBL Invoice and Credit note messages in accordance with ISO/IEC 19845:2015
In terms of communication for e-invoicing in Spain, FACe is the singular hub for submitting electronic invoices in B2G supplies.
What else is required for full VAT compliance in Spain?
Spain is a notoriously complex country where VAT compliance is concerned. The tax authority has numerous rules in place that businesses need to be aware of to be fully compliant. For an overview read this comprehensive page about VAT compliance in Spain.
Batuz A tax control strategy implemented by the Bizkaia government, Batuz applies to all companies and self-employed persons who are subject to Bizkaia regulations. This is the case regardless of a taxpayer’s size or volume of operations.
Spain SII A demanding mandate comprised of an electronic VAT system that affects large companies across Spain. Those who qualify for Spain SII must stay on top of the four-day reporting period.
TicketBai Only applying to specific taxpayers, TicketBAI is invoicing software that follows set standards in order to ensure the integrity, conservation, traceability and inviolability of records.
IPT in Spain While not VAT, Insurant Premium Tax (IPT) is still an important tax that companies need to keep in mind.
How Sovos can help
By now, you will be fully aware that tax compliance in Spain isn’t simple for many businesses. You don’t have to do things alone, though – Sovos can help, combining local tax expertise with complete compliance solutions.
Would you like to learn more about e-invoicing compliance in general? Our dedicated guide for e-invoicing can help you.
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Belgium e-invoicing
Belgium is gearing up to mandate e-invoicing for B2B transactions, having already introduced it for governmental transactions in 2024. It’s important to stay in the know with the country’s invoicing changes. This page serves as your overview of Belgium electronic invoicing, providing the must-know information for tax compliance. Be sure to bookmark the page to be ahead of regulatory updates.
B2B e-invoicing in Belgium
Belgium will implement an e-invoicing mandate for business-to-business transactions from 1 January 2026.
The model initially only involves buyers and sellers, not including any CTC (Continuous Transaction Controls) elements. This means that the country’s tax administration will not serve as a central platform or have access to invoice data in real or near real-time.
However, there are plans to transition to a 5-corner e-invoicing model by 2028, which will introduce a complementary invoice data reporting requirement and move towards CTC elements with near real-time reporting obligations.
Belgium has selected Peppol as the mandatory default transmission network for the B2B e-invoicing system. Although there is some flexibility and invoices may be issued in other EN 16931-compliant formats (subsidiary standard) if the recipient explicitly agrees, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.
This choice positions Belgium’s e-invoicing infrastructure as ‘future-proof,’ seamlessly aligning with upcoming national and European digital reporting obligations, including the EU’s ViDA Directive by 2030.
B2G e-invoicing in Belgium
Belgium requires the use of electronic invoices in government, mandating suppliers to public authorities to send invoices electronically. It introduced the mandate in 2024.
It began its B2G e-invoicing journey in 2017 when enforcing it regionally in Flanders; followed by mandates in Brussels in 2020 and Wallonia in 2022.
E-invoices in public procurement must meet the European Standard EN 16931, with the Mercurius platform serving as the nation’s hub for electronic invoicing—enabling both automated and manual invoice submission.
The use of Peppol in Belgium
Belgium has chosen Peppol as its default e-invoicing framework, standard and format.
Peppol was launched in 2008 in an effort to standardise public procurement in governments across the EU. It was formed as a framework that enables cross-border electronic procurement and invoices to be sent to customers.
It standardises how information is structured and exchanged to unify business throughout the European Union—and, today, beyond the EU. Malaysia and Singapore, for example, are two non-European countries that have embraced Peppol.
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Timeline of e-invoicing adoption
Follow the development of Belgium e-invoicing:
October 2021: Federal government reveals consideration towards gradually implementing B2B e-invoicing
9 March 2022: Royal Decree establishes requirements for e-invoicing in the public sector
March 2024: Companies that supply goods and/or services to government and public entities must issue electronic invoices
January 2024: The Finance and Budget committee approves the draft law on B2B e-invoicing, leaving only the Chamber of Representatives to approve its implementation
February 2024: Belgian parliament approves the implementation of a national B2B e-invoicing mandate
1 January 2026: Belgium’s B2B e-invoicing comes into effect, meaning every Belgian taxpayer must issue and receive e-invoices
2028: It is expected that Belgium will introduce a complementary reporting requirement alongside the existing B2B e-invoicing mandate, transitioning from a 4-corner to a 5-corner e-invoicing model. Integration of cash register, payment and e-invoicing systems is also expected
1 July 2030: Belgian VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions
FAQ for e-invoicing in Belgium
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Is e-invoicing mandatory in Belgium?
E-invoicing is required for B2G transactions in Belgium, and it will also be obligatory for B2B transactions from 2026.
From 2028, Belgium will also introduce an additional e-reporting requirement.
Are non-established VAT-registered entities within the scope of Belgium’s e-invoicing mandate?
No, the Belgian tax authorities have clarified that sendingstructured electronic invoices for taxpayers not established in Belgium (i.e., without a permanent establishment) is not compulsory.
Are there any exemptions to Belgium’s B2B e-invoicing mandate?
Yes, certain entities are exempt from the mandate, including:
Taxpayers not established in Belgium (i.e. without a permanent establishment)
Are B2C transactions included in Belgium’s e-invoicing mandate?
No, B2C transactions are currently out of the scope of the Belgian e-invoicing mandate.
What are the requirements for a Belgian invoice?
Invoices in Belgium must include specific information, such as:
Issuance date & transaction date
VAT details (VAT number, VAT rate(s), total VAT amount)
Supplier and buyer details
Total gross amount
Is Peppol mandatory in Belgium?
Peppol-BIS is the standard e-invoicing format in Belgium, but other formats can be used – as long as there is a mutual agreement between the parties and the format meets European Standard EN 16931.
However, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.
Setting up e-invoicing with Sovos
With Belgium mandating e-invoicing for B2G transactions and working towards the same for B2B, you must fulfil your obligations. This can be tough considering the evolving nature of these regulations and, for multinational organisations, the fact that every country is on its own unique e-invoicing journey.
Sovos can help, acting as your sole compliance partner for all tax matters everywhere you conduct business, including in Belgium. Let your compliance be our business so you can focus on growth.
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E-invoicing France
France will implement mandatory B2B e-invoicing, as well as an e-reporting obligation. This mandate impacts all companies operating in France.
Note: On 17th of December 2025 the French Tax Authorities (DGFiP) confirmed Sovos as a certified Plateforme Agréée (PA). This means that Sovos is among the select few certified providers authorized to facilitate e-invoicing compliance in France, reflecting our solution’s robustness and our long-standing commitment to regulatory compliance.
France’s e-invoicing mandate, combined with the e-reporting obligation, provides the tax authorities with access to transaction data. This is to increase efficiency, cut costs and fight fraud. Whether you are a buyer or supplier, the mandate’s effect on businesses and their operational processes, financial systems and people is extensive.
This France e-invoicing guide will explain:
How e-invoicing in France works
Who needs to comply and when
Key information about penalties and non-compliance
France B2B e-invoicing
Network PPF
Format UBL, CII or Factur-X
France B2G e-invoicing
Network ChorusPro
Format UBL, CII or Factur-X
E-invoicing in France: Requirements and regulations
The French mandatory e-invoice system relies on a network of private certified service providers who connect taxpayers by facilitating the exchange of e-invoices and, additionally, connect the taxpayers to the French administration’s centralized platform (PPF) thus allowing the reporting of relevant invoice data.
The French mandate consists of 3 main obligations: e-invoicing, e-reporting of invoicing data and exchange of e-invoices lifecycle statuses.
E-invoicing: all B2B domestic supplies in France carried out between established entities, including branches of foreign companies, are subject to the e-invoicing obligation, i.e., only established entities will be impacted by this obligation.
E-reporting: the e-reporting obligation is applicable to both established as well as non-established VAT registered entities, although with varying degrees of coverage. This obligation will cover transactions not under scope of the e-invoicing obligation such as B2C supplies and cross-border transactions.
E-invoice lifecycle statuses: transmitted by the PAs providing real-time visibility on the statuses of electronic invoices being exchanged in the ecosystem. Particularly concerning transactions for which tax is payable on collection, taxpayers are required to report payment statuses as well.
The accredited PAs, who exchange the electronic invoices between taxpayers and report invoice data to the PPF, must support 3 mandatory core-set formats for the exchange of electronic invoices – UBL, CII or Factur-X (a mixed human-readable and structured format) – although other structured formats may be used.
E-invoices must include all mandatory fields as defined in the Code Général des Impôts as well as those required by commercial laws.
Exchanging e-invoices directly between trading parties who are not registered as Platforme Agréées is not allowed. Invoices must be exchanged between parties through certified service providers.
E-reporting frequencies are based on the VAT regimes that taxpayers are subject to. Taxpayers subject to the monthly VAT periodic reporting regime are required to e-report invoice data every 10 days.
E-invoicing and e-reporting in France: Implementation timeline
Timeline
August 2023
The French Directorate General of Public Finances (DGFiP) postponed the implementation of the country’s e-invoicing mandate
December 2023
The Finance Law for 2024 is adopted, establishing new implementation dates for the e-invoicing mandate
June 2024
French authorities published a new version of the e-invoicing mandate External Specifications file
February 2026
Testing/voluntary phase begins. This is highly promoted by the French Tax Authority, as this phase is seen as a “ramp up period” to ensure that all businesses are ready to comply with the mandatory phase from Sept 2026
September 2026
All businesses must be able to accept e-invoices. It also becomes mandatory for large & intermediate-size businesses to issue e-invoices (& comply with e-reporting regulations).
September 2027
It also becomes mandatory for all other businesses to issue e-invoices (& comply with e-reporting regulations).
E-invoicing and e-reporting in France: Implementation timeline
August 2023: The French Directorate General of Public Finances (DGFiP) postponed the implementation of the country’s e-invoicing mandate
December 2023: The Finance Law for 2024 is adopted, establishing new implementation dates for the e-invoicing mandate
June 2024: French authorities published a new version of the e-invoicing mandate External Specifications file
February 2026: Testing/voluntary phase begins. This is highly promoted by the French Tax Authority, as this phase is seen as a “ramp up period” to ensure that all businesses are ready to comply with the mandatory phase from Sept 2026
September 2026: All businesses must be able to accept e-invoices. It also becomes mandatory for large & intermediate-size businesses to issue e-invoices (& comply with e-reporting regulations).
September 2027: It also becomes mandatory for all other businesses to issue e-invoices (& comply with e-reporting regulations).
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Register for e-invoicing in France with Sovos
Sovos can help your business comply with the French mandate with a range of services:
Tax compliance services – to control, sign, archive and format invoicing data according to the legal requirements as well as create SAF-T (FEC) reporting for both suppliers and buyers
Sovos PA – Sovos is a confirmed Plateforme Agréée (PA)
Connectivity services – through Sovos or via our partners to deliver e-invoice, e-reporting and lifecycle status data
Complete the form below to speak with one of our e-invoicing experts
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What is e-reporting in France?
France’s e-reporting requirements are established alongside the new e-invoicing mandate, with the reporting frequency based on the taxpayers’ applicable VAT regime. The e-reporting requirement will complement the e-invoicing mandate by facilitating the transmission of data on B2C and cross-border B2B transactions.
What is e-invoicing in France?
In France, an electronic invoice is defined as an invoice which is issued and transmitted in paperless form, following a structured format.
France’s e-invoicing requirements come into effect during 2026-2027, depending on business size. However, from September 2026, all companies must be able to receive e-invoices through an accredited service provider (a PA).
What penalties will be levied if you don’t comply?
E-invoicing: €15 per invoice, capped at €15,000 per year
E-reporting: €250 per transmission, capped at €45,000 per year
What e-invoice format will be required in France?
The structure of the e-invoices can be UBL, CII or Factur-X (a mixed format) or any other structured format.
Is there a mandatory platform to use for e-invoicing or e-reporting?
Exchanging e-invoices directly between trading parties is not allowed. Originally it was intended that either a registered service provider (PA) or the centralized platform (Portail Public de Facturation – PPF) would transmit the e-invoice to the buyer party, which would then be able to leverage either a PA or the PPF for receiving the invoice.
However, the French Tax Authorities announced on 15 October 2024 that the PPF’s role has been significantly reduced and they will no longer handle the exchange of invoices for all companies across the country. As such, the French State’s “own free-of-charge” PA utility service will not become available to French businesses.
Therefore, all companies in scope are required to select a PA. Without the PPF being available as a free invoice exchange platform, it is estimated that 4+ million companies will now have to rely on PA-enabled accounting software to receive those transactions.
What is a PA?
PAs are private service providers accredited by the tax authority to intermediate data flows between trading partners and the PPF. They will act as the interface between companies and the French government and will be directly involved in issuing and receiving invoices. Following the announcement, on 15th October 2024, that the PPF will no longer be acting as a free invoice exchange platform, all companies in scope are required to select a PA.
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The EU’s VAT in the Digital Age (ViDA) is often framed as an e-invoicing reform, but its real impact is the shift towards a real-time VAT data environment. As tax authorities adopt continuous transaction controls and combine transactional data with sources such as customs, point-of-sale systems, payroll and audit files, they are gaining unprecedented visibility into business operations.
At the same time, many administrations are moving toward pre-filled VAT returns, generated directly from the data businesses report. This changes the dynamic of compliance: organisations must ensure consistency across all reporting flows and be prepared to explain discrepancies rather than tax authorities discovering them during audits.
What’s changing and what it means for your business
The pace of indirect tax change is accelerating – and no region is standing still.
From new e-invoicing mandates sweeping across Latin America and Europe, to evolving sales tax enforcement in North America, to emerging digital reporting requirements across the Middle East and Asia Pacific, global tax teams are navigating more complexity than ever before. Miss a mandate, misread a rule change, or act too late and the tax compliance exposure can be significant.
In this 60-minute session, Sovos regulatory experts from around the globe give you a clear, concise picture of the most important tax compliance developments happening both right now and what’s coming next.
Our discussion will cover:
North America – Key US sales and use tax updates and information reporting changes
Latin America – New and evolving e-invoicing mandates and country-specific rule changes
Europe – Real-time reporting updates and country rollouts to watch
Middle East – E-invoicing phase expansions in Saudi Arabia, UAE developments, and emerging mandates across the region
Asia Pacific – Digital tax reporting trends, new compliance frameworks, and what multinationals need to prepare for
This session provides the best and most insightful region-by-region view of where mandates are tightening and which deadlines are approaching. Learn the practical steps required to ensure your tax team takes the proper steps to stay ahead of global tax compliance obligations.
Mandatory e-invoicing in Oman is set to begin in August 2026. While initially targeting large VAT-registered businesses, the mandate will expand to cover all VAT-registered taxpayers by 2028. These e-invoices will be submitted via the Fawtara system, governed by the Oman Tax Authority (OTA).
VAT-registered businesses in Oman should prepare for the phased rollout of mandatory e-invoicing by assessing their software needs to remain compliant with mandates.
B2G e-invoicing in Oman
B2G e-invoicing is also set to begin in August 2026, for selected large taxpayers.
The mandate will expand to cover all VAT-registered taxpayers by 2028 for B2G transactions.
G2B e-invoicing will be the final stage of the phased rollout of mandatory e-invoicing in Oman, added in Q1 2028, when government entities will be required to issue e-invoices to businesses.
The mandate covers all VAT-liable transactions, including those between businesses and public entities, requiring real-time reporting to the OTA.
Businesses who interact with the government should prepare to align their systems to remain compliant when the mandate goes live for B2G transactions.
Peppol e-invoicing
Oman’s e-invoicing system will be based on the well-known 5-corner model.
The Peppol 5-corner model incorporates the tax authority into the standard Peppol network as an extra compliance layer, transforming it into:
Corner 1: Supplier (Invoice issuer)
Corner 2: Supplier’s Service Provider (Access Point – AP)
Corner 3: Buyer’s Service Provider (Access Point – AP)
Corner 4: Buyer (Invoice recipient)
Corner 5: Tax Authority/Government Platform (Validator or receiver of data)
The rollout will begin with large taxpayers who will be expected to use the national e-invoicing platform controlled by the Oman Tax Authority (OTA) for validating and exchanging e-invoices.
The Fawtara system will require real-time, structured e-invoices in XML or PDF/A-3 format only (moving away from manual and PDF invoices). The system will expand to all VAT-registered businesses by 2027/2028.
The Fawtara system rollout begins in Q3 2026 for large taxpayers, and the full rollout is expected by 2028. The system will require e-invoices to be generated in structured formats (XML or PDF/A-3) with digital signatures and cleared through the Peppol 5-corner model with the OTA.
Businesses need to prepare by ensuring their ERP systems can integrate with the Fawtara system. Sovos can help. Get in touch with our tax experts to make sure your business aligns with the new Oman e-invoicing standards and requirements.
Timeline of e-invoicing adoption
Here are the key dates in Oman’s e-invoicing mandate journey:
December 2025: The tax authorities unveil e-invoicing rollout
August 2026: The top taxpayers selected by the OTA must issue and receive e-invoices via the Fawtara platform
February 2027: The e-invoicing mandate expands to all large taxpayers
August 2027: The e-invoicing mandate expands to all VAT-registered businesses
February 2028: Mandatory e-invoicing takes effect for B2G transactions
Setting up e-invoicing adoption in Oman with Sovos
Ensure compliance with the Fawtara system mandate and future changes with Sovos. As your compliance partner, we provide expert advice and software solutions to ensure regulatory compliance in Oman—both now and in the future.
E-invoicing is set to become mandatory in Oman from beginning with a phased rollout in August 2026. This initial phase will be for select large taxpayers to participate in, expanding to all VAT-registered large businesses by 2027 and the remaining taxpayers and government entities in 2028.
E-invoicing will require structured electronic formats, primarily XML or PDF/A-3 format, along with a digital certificate or signature for each e-invoice to ensure authenticity.
The Fawtara system is the national e-invoicing platform operated by the OTA for validating and exchanging e-invoices. The system uses the Peppol 5-corner model for real-time validation. The system seeks to improve tax compliance, reduce errors, and offer secure digital archiving for 10 years.
Existing ERP systems can be integrated with authorized service providers, provided they support the required formats. For compliance software solutions, get in touch with the expert team at Sovos.
As indirect transaction tax becomes more complex and digitally enforced, organisations are increasingly challenged by limited visibility into the data that underpins compliance. Tax-relevant information is often fragmented across AP, AR, ERP, billing and e-invoicing systems, creating inconsistency and risk well before returns are filed. This webinar explores the business impact of disconnected transaction data, from errors in tax calculations and manual reconciliation to increased audit pressure and reduced confidence in reported figures. Our experts will outline what effective end-to-end transaction data control looks like and demonstrate how Sovos Intelligence unifies data, identifies risks in real time and enables proactive, automated compliance.
As tax authorities push deeper into digital enforcement, VAT and e-invoicing are moving into a phase defined by real-time control, standardised data and increased transparency. As 2026 unfolds, the real challenge for businesses is not just tracking change but interpreting what it reveals about the direction of indirect tax compliance. This session explores how recent VAT rate changes, evolving reporting requirements and shifting CTC timelines point to a broader regulatory direction.
We’ll examine VAT rate changes planned for 2026, what Bulgaria’s SAF-T introduction reveals about rising expectations for transactional data and how Poland’s JPK VDEK updates foreshadow the rollout of KSeF 2.0. We’ll also assess the impact of CTC postponements announced in 2025 budgets, including Spain’s Verifactu and Portugal’s QES and Accounting SAF-T, and what these delays tell us about enforcement strategy and market readiness. We’ll conclude with a strategic view of global e-invoicing mandates, identifying convergence patterns and outlining what organisations should be preparing for next as digital VAT controls continue to mature.
You’ll learn more on:
VAT rate changes taking effect in 2026 and key compliance impacts
Bulgarian SAF-T scope, timelines and preparation priorities
What CTC postponements in Spain and Portugal reveal about regulatory strategy
How Poland’s JPK VDEK updates align with the direction of KSeF 2.0
Active and upcoming e-invoicing mandates worldwide and what they signal next
How Tax Compliance Is Changing in SAP
Tax compliance in SAP is no longer just an IT decision. It’s a strategic risk decision.
As governments shift to real-time, transaction-level enforcement, SAP customers are being forced to rethink how tax compliance fits into their S/4HANA, Clean Core, and data governance strategies.
Many organizations are evaluating ERP-native approaches, while others are expanding their capabilities to account for authority-led, end-to-end compliance models designed to keep pace with continuous mandates. Each path comes with tradeoffs in cost, risk, scalability, and long-term agility.
In this session, Sovos tax and SAP experts explore how SAP customers should think about this decision, not from a product perspective, but from an enterprise architecture, risk, and operating model standpoint.
You’ll learn:
-Why tax compliance is shifting from an internal ERP function to an externally enforced, authority-led model
-What SAP customers should consider when using ERP-native tools for digital reporting and mandates, and what capabilities to enhance and complement those tools
-The hidden complexity behind e-invoicing, SAF-T, and continuous transaction controls
-How Clean Core principles intersect with tax data, controls, and audit exposure
-Key questions IT, Finance, and Tax leaders should be asking before choosing a compliance path
-How today’s compliance decisions can impact transformation risk for years to come
This session is designed for IT and ERP leaders, Finance and Tax executives, SAP CoE and Clean Core program owners, and enterprise architects responsible for compliance strategy, and is especially relevant for organizations preparing for the 2026–2027 regulatory expansion or actively navigating an S/4HANA transformation.
The e-Faktura reform will become fully mandatory by Q3 of 2026 (around 1 October) and aims to modernise invoicing by providing a centralised, real-time platform, aligning with EU standards. This mandate demonstrates North Macedonia’s commitment to implementing its own Continuous Transaction Controls (CTC) model.
This page provides an ideal overview of North Macedonia e-invoicing requirements. Bookmark it to stay ahead of regulatory changes.
B2B e-invoicing in North Macedonia is set to become mandatory following pilot tests with selected companies starting on 1 January 2026. These e-invoices will be submitted via the e-Faktura system, with real-time validation through the Public Revenue Office (PRO).
This centralised platform will be used for issuing, receiving and validating B2B e-invoices, aiming to improve transparency and traceability for VAT reporting.
B2G e-invoicing in North Macedonia
North Macedonia aims to transition from voluntary to mandatory use of e-invoicing through the e-Faktura system for B2G transactions by Q3 2026, covering all VAT-registered businesses in the country.
This mandate will require structured electronic formats and digital signatures for compliance, with the PRO verifying each e-invoice and assigning it a unique code. It then automatically delivers the e-document to the recipient following validation.
E-invoicing requirements in North Macedonia
North Macedonia e-invoicing via the national e-Faktura system will require businesses to process all e-invoices through the platform. E-invoices must be in a structured electronic format (XML, UBL) for digital processing and submitted to the PRO’s central system for real-time validation, which will check compliance and assign unique IDs.
B2B e-invoices will require a digital signature, and when verified, the e-invoice will be automatically sent to the issuer and recipient.
Businesses need to prepare to adapt their invoicing process to the new North Macedonia e-invoicing standards, including preparing accounting software for structured e-invoicing generation and submission in the required formats, and integration with the central PRO platform.
Sovos can help. Get in touch with our tax experts to make sure your business aligns with the new North Macedonia e-invoicing standards and requirements.
Timeline of e-invoicing adoption in North Macedonia
Here are the key dates in North Macedonia’s journey towards mandatory e-invoicing:
1 November 2020: E-invoices granted the same legal status as paper invoices
1 July 2025: e-Faktura project officially commenced
1 January 2026: Pilot phase begins for mandatory e-invoicing
1 October 2026: Mandatory e-invoicing takes effect for all VAT-registered businesses
Setting up e-invoicing adoption in North Macedonia with Sovos
In preparation for the mandatory implementation of North Macedonia e-invoicing in Q3 2026, businesses must be set up technologically and logistically ready to comply.
E-invoicing will become mandatory in North Macedonia in Q3 2026 (estimated to be 1 October 2026), following a pilot test phase that begins on 1 January 2026.
VAT-registered businesses in North Macedonia that do not comply with the new mandatory e-invoicing rules may—subject to confirmation—be affected by fines, loss of VAT deduction rights, audits, and exclusion from government procurement.
Moldova is currently in a transition period regarding its adoption of mandatory e-invoicing.
The nation plans to fully implement obligatory e-invoicing for B2B transactions by October 2026, following a January 2026 pilot. The electronic invoicing system will be built on the new national “e-Factura” platform established by the Moldovan Ministry of Finance.
Mandatory B2G e-invoicing has been in place since 2023, along with voluntary services. The new mandate aims to propel the economy into the digital age, reduce costs for SMEs, increase compliance and boost transactional transparency.
The new legislation will introduce Virtual Cash Registers and electronic receipts (eBon), allowing digital receipts via smartphone and tablet apps sent via email or SMS, thereby simplifying the process.
This page provides an overview of Moldova e-invoicing requirements. Bookmark it to stay ahead of regulatory changes.
The national platform, known as the FISC e-Factura system, has been in place for voluntary B2B e-invoicing use since 2014. Moldova has been steadily preparing to introduce mandatory B2B e-invoicing (using e-Factura) with a full rollout planned for 1 October 2026, following a pilot phase starting January 2026.
This expands on the existing B2G e-invoicing and voluntary services, aiming for a national, standardised system that will require both suppliers and recipients to be registered.
Sovos can help businesses in Moldova prepare for mandatory B2B e-invoicing, ensuring compliance with the new platform’s requirements.
B2G e-invoicing in Moldova
B2G e-invoicing has been mandatory in Moldova since 2023, requiring suppliers to public entities (and the National Medical Insurance Company, or CNAM) to use the national e-Factura platform for electronic invoices.
The e-invoices must conform to the local XML format and follow the process of issuing and receiving e-invoices via the platform (including adhering to the standard six-year archiving period).
The use of Peppol in Moldova
Moldova joined an eDelivery pilot with Ukraine in December 2021 as the first step to integrating with the Peppol network. This pilot enabled the first iteration of cross-border electronic document exchange with EU countries (facilitated by the EU4Digital facility), which positioned Moldova for greater e-invoicing compliance.
Moldova then became the third country in the Eastern Partnership to join the Peppol eDelivery network, enabling businesses in Moldova to exchange electronic documents like e-invoices with any other connected party globally, provided both are registered with a Peppol Access Point. The network guarantees interoperability and secure, standardised electronic document exchange.
Moldova e-invoicing follows a framework that is compliant with Peppol eDelivery network, aligning with European standards as it develops its mandatory B2B e-invoicing system.
All companies and businesses in Moldova should submit e-invoices as part of the current voluntary and B2G system, primarily in the national local XML format via the national e-Factura platform.
Timeline of e-invoicing adoption in Moldova
Explore the key dates in Moldova’s mandatory e-invoicing journey:
2014: E-Factura service introduced for voluntary use by businesses
2023: B2G e-invoicing became compulsory for government entities
January 2026: A pilot phase for the mandatory B2B e-invoicing system is scheduled to begin
1 October 2026: The full mandate for e-invoicing will be implemented for all relevant transactions, built around the existing national e-Factura platform
Setting up e-invoicing adoption in Moldova with Sovos
E-invoicing in Moldova is well on its way to full mandated adoption, and 2026 will be one of the most crucial development years for businesses as they navigate the new B2B changes in electronic invoicing.
Compliance can be complex, as amendments and mandates can happen without notice. Thankfully, Sovos are on hand to be your compliance partner, ensuring your e-invoicing is handled correctly.
E-invoicing is becoming mandatory in Moldova as of 2026. The full national mandate for all businesses (B2B, B2C, B2G) is expected to launch by 1 October 2026, following a pilot phase in January 2026. This mandate will expand on existing B2G mandates and voluntary e-Factura systems.
Yes, e-invoices in Moldova require a digital signature to ensure authenticity and integrity, with the system becoming more robust as Moldova aligns with EU standards for digital transactions and B2G e-invoicing.
We’re proud to sponsor the E-invoicing Exchange Summit. As the Middle East continues to establish itself as a global fintech hub, with the UAE at the forefront of digital tax transformation. The 2026 E-Invoicing Exchange Summit will explore regional e-invoicing requirements, real-time compliance readiness and the technologies shaping the future of digital taxation. Featuring an exhibition of leading solution providers and insights from Alex Pavel on why vendor foresight not deadlines defines real-time readiness, the Summit offers a forward-looking perspective on compliance in an increasingly connected economy.
To review the agenda and registration details click here.
Meeting Venue
Park Hyatt Dubai, Dubai Creek Club St Port Saeed – Dubai
Bosnia and Herzegovina e-invoicing
Bosnia and Herzegovina currently operates on a voluntary e-invoicing basis, but changes are coming.
In the past two years, a draft e-invoicing law was published, accepted and is now with Parliament for further procedure, with a proposed mandatory e-invoicing start date of 2026.
This page provides an overview of e-invoicing requirements. Bookmark it to stay up to date with regulatory changes.
Businesses in Bosnia and Herzegovina are not currently obligated to provide or submit e-invoices. However, a draft law to make e-invoicing mandatory is currently underway with a view to it beginning on 1 January 2027, although official implementation timelines have not yet been announced.
Businesses in Bosnia and Herzegovina are not currently obligated to provide or submit e-invoices. However, a draft law to make e-invoicing mandatory is currently underway with a view to beginning on 1 January 2027, although official implementation timelines have not yet been announced.
This mandate will require e-invoicing, real-time reporting, compliance with structured electronic formats, and the use of approved electronic fiscal systems (EFS) for transactions between businesses.
B2G e-invoicing in Bosnia and Herzegovina
The aforementioned Draft Law will also include an e-invoicing mandate for B2G transactions.
Businesses in Bosnia and Herzegovina will utilise a central platform that ensures invoices comply with EU standards, can be automatically processed and facilitate verification.
The goal of mandatory B2G e-invoicing is to combat tax evasion and enhance transparency in transactions.
E-invoicing requirements
As Bosnia and Herzegovina move towards mandatory real-time e-invoicing, the requirements will be as follows:
All e-invoices must be submitted in a structured electronic format and comply with European Standard EN 16931
A digital signature will be required to ensure authenticity
All transactions must be reported in real time
Each e-invoice will include a unique verification number
Invoices must be archived for a minimum of 11 years
Timeline of e-invoicing
Here is the timeline of Bosnia and Herzegovina e-invoicing.
12 November 2024: Draft law on Fiscalisation of Financial Transactions in the Federation of BiH published
17 December 2024: The House of Representatives accept the draft e-invoicing law
1 January 2025: Public hearing begins on the draft e-invoicing law
18 November 2025: Government adopts draft e-invoicing law and submits to Parliament for further procedure
1 January 2026: Mandatory e-invoicing proposed to begin
1 January 2027: Complete transition from paper to e-invoices for all transactions (proposed)
Setting up e-invoicing adoption with Sovos
As Bosnia and Herzegovina move steadily towards mandatory electronic invoicing, it’s essential to prepare properly so you can remain compliant for B2B and B2G transactions.
Sovos can help by serving as your sole compliance partner for e-invoicing. We take care of your tax obligations so you can focus on your business. Get in touch to learn more.
