Regulatory Analysis

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 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 […]

The Polish Ministry of Finance has published a new draft regulation outlining the integration requirements between JPK_VAT with declaration returns and the National e-Invoicing System (KSeF), which becomes mandatory on 1 February 2026. Under the new requirements, taxpayers must report KSeF invoice numbers in their JPK_VAT from the same date KSeF becomes mandatory, with no […]

On October 15, 2025, the German Ministry of Finance (MoF) published an update to the October 2024 B2B e-invoicing guidelines. The final version incorporates the amendments proposed in the July 2025 draft and provides important clarifications on the scope, technical requirements, and archiving obligations of the German e-invoicing mandate effective since January 2025. I. Mandate Scope 1. Small […]

This post was last updated on October 21, 2025.   The French Draft State Budget Law for 2026, published on October 14th, introduces several amendments to the regulations in force governing the upcoming e-invoicing and e-reporting mandate. While the draft provides additional clarifications – particularly regarding transactions subject to e-reporting – most of the proposed […]

The 2026 Draft State Budget once again proposes postponing 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 would instead be enforced from January 1, 2027, if the Draft Budget law […]

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 […]