Regulatory Analysis

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 […]

The Australian Government is establishing electronic invoicing (e-invoicing) via the Peppol network as the default method for invoice exchange in government procurement. This initiative, announced as part of Budget 2024-25, represents a significant expansion of the country’s digital invoicing adoption strategy. Key Requirements The mandate currently applies to Non-Corporate Commonwealth Entities (NCEs). Corporate Commonwealth Entities […]

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 […]

As of September 1, 2025, the Withholding in the source Form, related with the Income tax which must be completed by the Withholding Agents, will automatically include the data of the electronic receipts issued for this purpose.  In this way, Ecuador adds one more declaration with pre-filled information. https://www.sri.gob.ec/web/intersri/home

Through Resolution 1421/2025, issued on August 28, 2025, the authority established that Certificates of Contingency issued as of October 2, 2025, the term for the use of pre-printed documentation will be 2 years from the issuance of the certificate. The 5-year term is retained for those issued prior to that date. The Contingency is understood […]

Malaysia has expanded the scope of its mandatory e-invoicing requirements to include additional types of activities/transactions, according to the latest E-Invoice Specific Guideline (Version 4.4) released on 12 September 2025 by the Inland Revenue Board of Malaysia (IRBM). Key Updates Effective 1 January 2026, two additional categories of transactions will require individual e-invoices to be […]

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. […]

The tax authority published a document on June 30 that aims to clearly and systematically present the steps taxpayers must follow during the certification process. It details each stage required for the proper implementation of electronic invoicing in accordance with current regulations.