Regulatory Analysis

Belgium has published an updated draft law covering multiple VAT-related topics, including changes to the B2B e-invoicing mandate, just weeks before the 1 January 2026 implementation date. The updates address practical implementation concerns and align Belgian legislation with recent EU developments, particularly the ViDA Directive adoption. What’s Changed Non-Established Entities Formally Excluded The draft law now […]

The Polish Ministry of Finance has announced that token generation functionality will be available in the Module for Certificates and Permissions (MCU) by 10 December 2025. This allows taxpayers to generate KSeF 2.0-compatible authentication tokens for the Production environment ahead of the mandatory e-invoicing launch on 1 February 2026. Tokens are used as one of […]

The Belgian Tax Administration (FOD Financiën) has announced a three-month grace period for the country’s mandatory B2B e-invoicing requirement, which takes effect 1 January 2026. Over half a million Belgian companies have already adopted e-invoicing solutions. However, authorities recognize that some businesses may face technical hurdles beyond their control during the initial implementation phase. Grace Period […]

The Oman Tax Authority (OTA) has released the first version of the e-invoicing data dictionary to selected taxpayers as part of the Fawtara project consultation phase. The authority also conducted workshops providing insights into the implementation roadmap and addressing technical questions. The Data Dictionary defines standard data elements for compliant electronic invoices, covering business terms, […]

The Polish Ministry of Finance has published errata to the informational brochures for JPK_KR_PD (Accounting Books) and JPK_ST_KR (Fixed Assets Records) structures. They clarify the taxpayer categories for the phased implementation of these reporting obligations. The key clarification specifies that the second implementation wave applies to taxpayers obliged to submit JPK_V7M files (monthly VAT filers), […]

The Government of the Federation of Bosnia and Herzegovina (FBiH) has adopted the Draft Law on Fiscalization of Transactions and sent it to parliamentary procedure. The law introduces e-invoicing and mandatory real-time reporting of all transactions to the Tax Administration, with the aim of preventing tax evasion. Key objectives include establishing a comprehensive transaction reporting […]

The Portuguese Parliament has approved the 2026 Draft State Budget, confirming the postponement of 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 will instead only be enforced from January 1, […]

The UK government has announced plans to introduce mandatory electronic invoicing for all business-to-business (B2B) and business-to-government (B2G) transactions starting in April 2029. The requirement is outlined in the Budget 2025 proposal and remains subject to Parliamentary approval. This marks an important shift from current invoicing practices, which allow a variety of formats, including paper […]

The Oman Tax Authority has published detailed accreditation criteria for service providers under its Fawtara e-invoicing initiative. The guidelines establish mandatory requirements for entities seeking to become Accredited Service Providers (SPs) in Oman’s digital invoicing ecosystem. Key requirements for service provider accreditation include: Financial and Legal Prerequisites Mainland commercial registration in Oman with relevant business […]

The Polish Ministry of Finance has published an updated version of the draft Regulation on KSeF Usage, introducing important clarifications for invoice marking requirements in offline modes, particularly for invoices made available to buyers before they are sent to KSeF. Proposed Updates to Invoice Marking Requirements The revised draft narrows the application of dual QR […]

The Hungarian National Tax and Customs Administration (NAV) and the Ministry of National Economy (NGM) have launched a public consultation on implementing the EU’s VAT in the Digital Age (ViDA) package. The consultation period runs until 20 January 2026, offering businesses and tax professionals an opportunity to shape Hungary’s approach to mandatory e-invoicing and real-time […]

Following the launch of the KSeF 2.0 Test Taxpayer Application in the beginning of November, on 15 November 2025, Poland’s Ministry of Finance released the KSeF 2.0 Pre-production (Demo) Taxpayer Application version. How the Test and Pre-Production Environments Work The pre-production environment allows users to test invoice issuance and receipt under conditions closely resembling those […]

On 5 November 2025 the German Ministry of Finance (MoF) published an update to the e-invoicing FAQs in their website. These FAQs focus primarily on tax-related questions arising from Germany’s new mandatory e-invoicing regime, which came into effect in January 2025. The key issues addressed in the FAQs are the following: Established entities in Germany: […]

Tunisia’s Parliament is considering the 2026 Finance Bill (Draft Law No. 2025/114), which expands existing mandatory e-invoicing requirements to include service transactions, effective 1 January 2026. Currently, e-invoicing is mandatory for B2G transactions by large enterprises and B2B transactions in the pharmaceutical and fuel sectors. The amendment extends these requirements to also include service transactions. […]

The Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) announced yesterday through a joint press release that Phase 2 of the e-transport mandate will be postponed, with mandatory compliance now beginning May 1, 2026 instead of December 1, 2025. Businesses will have a five-month optional period from December […]

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 […]