Regulatory Analysis
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 […]
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 […]
Portugal has officially postponed the mandatory B2G electronic invoicing obligation for small, medium and microenterprises, once again. Although B2G e-invoicing became mandatory for SMEs on 1 January 2025, Decree-law no. 13-A/2025 postpones the obligation, granting taxpayers a new deadline for compliance. Therefore, until 31 December 2025, micro, small and medium-sized companies are allowed to use invoicing […]
The Nigerian Federal Inland Revenue Service (FIRS) is set to roll out its e-invoicing system in phases starting in July 2025, starting with a pilot phase for selected large taxpayers. In September 2024, FIRS announced plans to introduce mandatory e-invoicing through a new digital system called FIRS e-invoice. This system will enable businesses to generate, validate, store, and exchange invoices in real-time, […]
On 12 March 2025, Greece’s Independent Authority for Public Revenue (AADE) and the Ministry of National Economy and Finance published Decision A.1046/2025, amending the scope and requirements of the country’s e-transport document framework. The mandatory e-transport framework, introduced in 2024, requires taxpayers to submit transport data to the myDATA platform and obtain authorization from the […]