Regulatory Analysis
Slovakia has submitted draft legislation to its National Parliament to implement mandatory e-invoicing and real-time reporting requirements aligned with the EU’s VAT in the Digital Age (ViDA) initiative. The proposed legislation introduces a phased approach starting January 1, 2027 for domestic B2B transactions, followed by an expansion to cross-border transactions by July 1, 2030. All […]
The Irish Finance Minister has announced that Ireland will begin a phased rollout of a domestic B2B e-invoicing mandate, representing a significant step forward in modernising VAT administration. With this initiative, Ireland now joins the group of EU Member States that have implemented mandatory e-invoicing, aligning the country with the latest European Union VAT law […]
The Angolan General Tax Administration (AGT) has announced a revised timeline for the implementation of electronic invoicing in the country, following technical challenges identified during the initial rollout preparation. According to Presidential Decree No. 71/25, electronic invoicing was originally scheduled to become mandatory on September 2025. However, due to technical difficulties encountered during the mandate rollout, […]
The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the twenty-fourth group of taxpayers required to comply with Phase 2 of the e-invoicing mandate in Saudi Arabia. Taxpayers with annual revenues subject to Value Added Tax (VAT) between SAR 375.000 (approx. EUR 86.000) and SAR 750.000 (approx. EUR 170.000), in either 2022 […]
The Oman Tax Authority (OTA) has shared additional details with the 100 companies chosen for the pilot phase of the Fawtara Program. In a direct communication (pending official publication by the OTA), authorities have validated their commitment to implementing a 5-corner model in the country, mandating that electronic invoices be transmitted via service providers certified […]
The French government announced simplification measures and tolerances for the upcoming September 2026 e-invoicing mandate, designed to reduce administrative burden for businesses impacted by the new regulations. Key simplification measures Elimination of the obligation to e-report line-by-line data regarding incoming cross-border invoices This change will impact both intra-EU purchases as well as imports of services […]
The Polish Ministry of Finance (MoF) has expanded the available KSeF resources by publishing comprehensive new information on their website. This latest release includes detailed FAQs and four implementation manuals to support businesses preparing for the mandatory e-invoicing system scheduled to launch on 1 February 2026. KSeF 2.0 Manuals The Ministry has published four complementary […]
Poland’s Ministry of Finance has published draft logical structures for JPK_V7M(3) and JPK_V7K(3) forms to enable businesses to prepare their systems for upcoming changes to JPK_VAT with declaration. The new structures will come into effect on 1 February 2026, aligning with the mandatory implementation date of Poland’s National e-Invoice System (KSeF). The updated logical structures […]
Greek authorities have announced the implementation timeline for mandatory B2B electronic invoicing, following the legislation for adoption of mandatory B2B e-invoicing published in July 2025. The announcement establishes a phased approach with specific deadlines for different categories of businesses and includes incentives for early adoption. Who Is Affected? The mandate applies to taxpayers subject to […]
The Belgian government will decommission the Hermes e-invoicing platform on December 31, 2025, following a market review that confirmed its temporary role is complete. Launched as a fail-safe for businesses not yet ready for Peppol, Hermes ensured invoices could be exchanged during the early stages of digital adoption. With a now mature and competitive e-invoicing […]
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 Friday, August 29, the Polish Ministry of Finance published important news regarding the KSeF (National e-Invoice System). As of 1 September 2025, the KSeF 1.0 Test environment has been officially shut down. Therefore, from now on no further testing can be conducted in KSeF 1.0. In practice, this means that to become a new KSeF user, taxpayers […]
On 22 August 2025, the Danish Guarantee Fund (DGF) published its annual announcement regarding insurer contributions for 2026. The update aligns with Executive Order BEK no. 587 of 26 May 2025 on contributions to the Guarantee Fund for non-life insurance companies. Key Changes Effective 1 January 2026 Rate Reduction for Non-Life Consumer Policies The contribution […]
Following the parliamentary approval of the KSeF 2.0 Act, Polish President Karol Nawrocki has signed the legislation on 27 August 2025. With this critical approval, which establishes the implementation timeline for Poland’s mandatory e-invoicing system – KSeF, the law now awaits publication in the Polish Journal of Laws (Dziennik Ustaw) to formally enter into force. […]
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 […]
Israel has officially introduced changes to its CTC (Continuous Transaction Controls) system, accelerating the implementation timeline for the invoice allocation number request obligation. This obligation requires taxpayers to obtain a unique allocation number from the tax authority for invoices above certain thresholds, ensuring real-time verification of transactions. The changes to the implementation timeline were enacted […]