Regulatory Analysis
The French authorities have published the official standards issued by AFNOR (the French Association for Standardization) regarding the structure and format of invoice messages and their lifecycle statuses. These standards aim to harmonize data exchanges within the French e-invoicing ecosystem. They define the required formats and technical specifications for message flows between Partner Dematerialization Platforms […]
On 8 March 2025, the Ministry of Finance of the Republic of Serbia published the Rulebook on Electronic Delivery Notes (Pravilnik o elektronskim otpremnicama) in the Official Gazette RS No. 21/2025. This follows the adoption of the Law on Electronic Delivery Notes (Zakon o elektronskim otpremnicama), which was published in Official Gazette RS No. 94/2024. […]
The Latvian Parliament (Saeima) is currently considering a proposal to postpone the mandatory B2B e-invoicing go-live date by one year, from 1 January 2026 to 1 January 2027. The proposal was submitted on 15 April 2025 by the parliamentary group United List as an amendment to the Law on Accounting. If adopted, the revised implementation […]
The Polish Ministry of Finance (MoF) has published a new draft version of the FA(3) logical structure for the National e-Invoicing System (KSeF) on 8 May 2025. The key changes in the FA(3) draft, compared to the FA(2), are the following: Technical Changes – Updates to code formats, schema variants, and data types. For example, […]
The Federal Board of Revenue (FBR) of Pakistan has issued a notification extending the previously announced deadlines for mandatory e-invoicing integration with the FBR’s centralized system. New Extended Deadlines The revised timeline for compliance is as follows: Corporate registered persons must integrate their systems and begin electronic invoicing by 1 June 2025 Non-corporate registered persons […]
At the close of 2024, New Jersey unveiled a plan to modernize its electronic tax systems through a multi-phased implementation of the new NJ Tax Portal. The NJ Tax Portal will serve as a comprehensive, stand-alone application encompassing all tax types once fully rolled out. The state recently provided key details and deadlines for Phase […]
The Federal Board of Revenue (FBR) of Pakistan has issued notification S.R.O. 709(I)/2025 mandating electronic integration of hardware and software systems for registered persons under the Sales Tax Act, 1990. This integration will require businesses to connect with the FBR’s computerized system through licensed integrators or PRAL (Pakistan Revenue Automation Limited) to generate and transmit […]
On April 11, the French National Assembly voted on the Bill for the Simplification of Economic Life, which included Amendment 2019 – a key provision for the maintenance of the current e-invoicing rollout schedule. The approval of the amendment confirms that the French e-invoicing mandate will proceed as planned, with the first phase set for […]
In response to a recent parliamentary inquiry, the Polish Ministry of Finance (MoF) has provided an update on the status of the National e-Invoicing System (KSeF) following the November 2024 public consultations. According to the MoF, work on the development of KSeF is ongoing and remains a priority. At the same time, the Ministry is […]
The Greek Ministry of Economy and Finance and the Independent Authority for Public Revenue (IAPR) have announced a further postponement of the deadlines for the implementation of digital monitoring of inventory under transport, also known as the e-transport framework. The original deadlines were set for 1 April 2025 and 1 October 2025, but have now […]
The Saudi Arabian Tax and Customs Authority (ZATCA) announced the wave 22 of Phase 2 of the e-invoicing initiative. This wave includes taxpayers whose revenues subject to VAT exceeded SAR 1 Mn (approximately USD 266K) during 2022 or 2023 or 2024. Taxpayers within this group are expected to integrate with the system as of December 31, 2025. Phase 2 of the e-invoicing mandate […]
On March 24th, the French Senate approved a Draft Law postponing the deadlines of the French e-invoicing mandate. A Broader Impact Than Expected Contrary to initial interpretations suggesting that the amendment would only delay the requirement for medium and small businesses to issue electronic invoices, the draft Law actually postpones the e-invoicing mandate in its […]
On 25 March 2025, the VAT in the Digital Age (ViDA) package was officially published in the Official Journal of the European Union amending the following legal instruments: The EU VAT Directive The Regulation on the VAT administrative cooperation The VAT Implementing Regulation concerning requirements for certain VAT schemes These amending acts will enter into […]
As of July 1, 2025, taxpayers registered with the activity 41000 (Construction of architectural works), even if it is not the main one; they must identify in the documentation of their operations linked to real estate, by means of the DGIINM Code, both the property and the type of operation referred to in the receipt. […]
The SII issued Circular No. 19 to provide more details on changes introduced by Law No. 21,713 to the Tax Code. One key change is the addition of Article 92 ter, which allows purchase and sale transactions over 135 UF (about 5,500 USD) to be made in cash, provided the payer’s identity is recorded in […]
The Greek tax authority has published Decision 1047/2025 introducing a new set of amendments to Greece’s e-transport framework by amending Decision 1123/2024. Following the recent updates carried out by Decision A.1046/2025, the new decision 1047/2025 focuses on terminology alignment, document types, field requirements, and the phased rollout of digital inventory tracking. The changes aim to […]
The UAE authorities officially open the accreditation portal for companies that wish to become e-invoice Accredited Service Providers in the country. Accredited Service providers must comply with the eligibility criteria and accreditation procedures for Service Providers under the Electronic Invoicing System, as it is established in the Ministerial Decision No. 64 of 2025. The Accreditation […]
The Ministry of Economic Affairs and Digital Transformation (Ministerio de Asuntos Económicos y Transformación Digital) has launched a second public consultation on the upcoming B2B e-invoicing mandate to improve citizens’ participation in the norm-elaboration process before its development. Based on the feedback received, the Government will develop and approve the regulatory framework that is needed according to the Law […]