Regulatory Analysis
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 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 […]
The Kazakhstan Head of State has signed an amendment to the Tax Code that will substantially expand the country’s electronic invoicing requirements. This legislation makes e-invoicing mandatory for all registered VAT payers and extends requirements to include a comprehensive range of who are not payers of VAT (hereinafter referred to as non-VAT payers) and specialized […]
The Federal Inland Revenue Service (FIRS) issued a press release on 11 August 2025 announcing a three-month extension for large taxpayers to comply with Nigeria’s National E-Invoicing & Electronic Fiscal System. This adjustment provides additional implementation time for affected businesses as the country advances its digital tax compliance framework. Large taxpayers, defined as companies with […]
Slovakia published draft legislation amending the VAT Act (Act No. 222/2004 Coll.) to transpose Council Directive on VAT in the Digital Age. The draft law introduces mandatory structured e-invoicing and real-time digital reporting of invoice data. It aims to strengthen the fight against tax fraud, improve VAT compliance, and align Slovakia with the EU’s harmonized […]
The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, which governs the implementation of the next phase of Egypt’s electronic receipt system. This resolution specifically targets taxpayers registered at the Sixth District (El-Sadis) and Fifth Settlement (El-Tagamo El-Khamis) tax offices in Cairo whose names appear in the annex attached to the decision. […]
Greece adopts mandatory B2B e‑invoicing legislation On 25 July 2025, the Greek Parliament adopted the National Customs Code and Other Provisions – Pension Regulations law (published in the official gazette of the government with number ΦΕΚ 134 Α΄/28.7.2025), amending Article 14 of Law 4308/2014 and establishing a mandatory electronic invoicing regime. Scope and requirements Electronic […]
Effective July 14, 2025, the German Ministry of Finance (BMF) issued an amendment to the GoBD (German Principles on Bookkeeping), aligning the country’s digital archiving requirements with the upcoming mandatory B2B e-invoicing as of January 1, 2025. The update provides long-awaited clarity for taxpayers and software providers regarding the format, retention, and machine readability requirements […]
The Turkish Revenue Administration (Gelir İdaresi Başkanlığı) has announced an extension to the implementation deadline for implementing the requirements contained in the “Technical Guide for Invoices Related to Medication and Medical Device Deliveries”. Under the updated timeline: The deadline for implementing the technical requirements has been extended from 30 June 2025 to 1 October 2025 […]
The Federal Inland Revenue Service (FIRS) has confirmed in a July 2025 notice that its National E-Invoicing Solution, based on the Merchant-Buyer model, will become mandatory for large taxpayers beginning 1 August 2025. This follows a successful pilot phase that began in November 2024. Under the mandate, by the deadline above, all businesses with annual […]
The Tunisian Ministry of Finance has published General Memorandum No. 10 of 2025, explaining Article 71 of Law No. 48 of 2024 (Finance Law for 2025). The Memorandum outlines new penalties and enforcement measures designed to strengthen compliance with Tunisia’s Continuous Transaction Control (CTC) electronic invoicing system, which was established in 2016 and is managed […]
A draft law was recently submitted to Parliament by the Ministry of Finance, proposing amendments that would establish a mandatory e-invoicing regime for business-to-business (B2B) transactions. Scope The draft mandate will introduce the obligation to issue e-invoices for a) B2B transactions within Greece between entities subject to Greek accounting rules and b) exports to third […]
Following the release of the finalized B2B e-invoicing guidelines in October 2024, the German Ministry of Finance (MoF) has published a draft letter introducing several important clarifications and amendments. These updates aim to further define the scope and practical implementation of the e-invoicing mandate which went live back in January 2025. I. Key Clarifications on […]
Norway’s Tax Administration (Skattedirektoratet) has published a formal consultation document (høringsnotat) containing a proposal to introduce mandatory digital bookkeeping and mandatory B2B e-invoicing for businesses subject to bookkeeping obligations. These changes are proposed as amendments to the Bookkeeping Act and Bookkeeping Regulations. The proposal outlines a phased implementation, with the requirement to send electronic invoices […]
The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the twenty-third 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 0.75 million (approx. EUR 188,000) and SAR 1 million (approx. EUR 250,000), highest […]
The Dutch Ministry of Finance has issued a letter to Parliament outlining the implementation approach for the VAT in the Digital Age (VIDA) package, specifically focusing on electronic invoicing and digital reporting requirements. The letter, sent on behalf of the State Secretary of Finance and in cooperation with the Ministries of Economic Affairs and Interior […]