North America

Regulatory Analysis

Posted July 14, 2025 by Tânia Rei
Key Clarifications on Belgium’s E-Invoicing Mandate

On 14 July 2025, the Belgian government published a Royal Decree providing essential clarifications on the upcoming B2B e-invoicing mandate. The main clarifications are the following: Mandatory Format The European semantic and syntactic standards must always be complied with. Preference should be given to Peppol BIS in the UBL version (basic standard) and transmited via the Peppol […]

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Posted July 14, 2025 by Edit Buliczka
Bulgaria: Euro adoption set for 2026

On 8 July, the Council of the European Union adopted the final legal acts paving the way for Bulgaria to join the euro area on 1 January 2026. This decision follows Bulgaria’s successful fulfilment of all economic and legal convergence criteria set out in the Maastricht Treaty. With this decision, Bulgaria is set to become […]

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Posted July 14, 2025 by Inês Carvalho
Germany: Draft BMF Letter Introduces Key Clarifications on B2B E-Invoicing Mandate

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 […]

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Posted July 10, 2025 by Joanna Hysi
Greece: eTransport Rules Clarified – Heavier Penalties Proposed

Greece’s Independent Authority for Public Revenue (AADE) has issued Circular Ε.2030/2025 clarifying the application of Ministerial Decision A.1123/2024 on the e-transport framework. The circular confirms when a e-transport document is required and who must issue it. Key clarifications include: Obligation applies to all entities that move inventory (senders, carriers, and third-party senders) Issuer responsibilities clarified […]

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Posted July 10, 2025 by Ariel McCullough
Bulgaria’s Push to Adopt the Euro Takes Another Step Forward

On June 4, 2025, the European Commission and the European Central Bank each published convergence reports approving Bulgaria’s capacity to adopt the euro. This was in response to Bulgaria’s request for a convergence assessment on February 25, 2025. The reports indicate that Bulgaria could adopt the euro as early as January 1, 2026. While this […]

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Posted July 8, 2025 by Joanna Hysi
Greece: eTransport Rules Clarified – Heavier Penalties Proposed

Greece’s Independent Authority for Public Revenue (AADE) has issued Circular Ε.2030/2025 clarifying the application of Ministerial Decision A.1123/2024 on the e-transport framework. The circular confirms when a e-transport document is required and who must issue it. Key clarifications include: Obligation applies to all entities that move inventory (senders, carriers, and third-party senders) Issuer responsibilities clarified […]

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Posted July 7, 2025 by Tânia Rei
Portugal Introduces Automatic VAT Returns for Domestic Taxpayers

Since 1 July 2025, Portugal has implemented automatic VAT returns for domestic taxpayers. This new feature, aimed at easing the tax filing process for domestic businesses, will allow them to submit pre-filled VAT returns, simplifying compliance and minimizing the risk of errors. How It Works: Provisional VAT Return: PTA generates a draft return based on […]

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Posted July 2, 2025 by Kelly Muniz
Norway: Mandatory Digital Bookkeeping and B2B E-Invoicing Proposal and Public Consultation Launched

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 […]

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Posted July 2, 2025 by Kelly Muniz
Poland: Consultation for New JPK_V7M(3) and JPK_V7K(3) Structures Announced

The Polish Ministry of Finance has opened public consultations on the new logical structures of JPK_VAT with declaration – JPK_V7M(3) and JPK_V7K(3) for monthly and quarterly VAT taxpayers. All VAT-registered businesses in Poland that submit JPK_V7M (monthly VAT returns with declaration) or JPK_V7K (quarterly VAT returns with declaration) will be affected by these changes. The […]

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Posted July 2, 2025 by Kelly Muniz
Saudi Arabia: 23rd Wave of Taxpayers in Scope of Phase 2 of E-Invoicing

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 […]

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Posted July 2, 2025 by Kelly Muniz
Netherlands: ViDA Implementation Plan for E-Invoicing and Digital Reporting

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 […]

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Posted June 30, 2025 by Kelly Muniz
Pakistan: Further Extension of E-Invoicing Integration Deadline

The Federal Board of Revenue (FBR) of Pakistan has announced, once again, an extension to the mandatory e-invoicing integration deadlines. According to the official notification issued on 20 June 2025, the integration deadlines have been pushed back by one month. New Implementation Timeline Under the revised schedule: Corporate registered persons now have until 1 July […]

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Posted June 30, 2025 by Kelly Muniz
Poland: KSeF 2.0 Official API Documentation and FA(3) Logical Structure Published

The Polish Ministry of Finance has reached another milestone in the KSeF 2.0 implementation roadmap with the publication of the technical API documentation and FA(3) logical structure on 30 June 2025. This publication enables businesses and software providers to begin preparations for implementing the KSeF 2.0 in the test environment, which aligns with the previously […]

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Posted June 25, 2025 by Kelly Muniz
Pakistan: Further Extension of E-Invoicing Integration Deadline

The Federal Board of Revenue (FBR) of Pakistan has announced, once again, an extension to the mandatory e-invoicing integration deadlines. According to the official notification issued on 20 June 2025, the integration deadlines have been pushed back by one month. New Implementation Timeline Under the revised schedule: Corporate registered persons now have until 1 July […]

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Posted June 24, 2025 by Kelly Muniz
Mauritius: New Taxpayer Group to Join E-Invoicing System

The Mauritius Revenue Authority (MRA) is continuing its phased implementation of mandatory e-invoicing with an announcement in the 2025-2026 Budget that suppliers with annual turnover exceeding MUR 80 million (approximately €1.5 million) will be required to join the e-invoicing system during the 2025-2026 financial year. Background The e-invoicing mandate in Mauritius began with amendments to […]

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Posted June 24, 2025 by Tânia Rei
Italy Permanently Bans B2C E-Invoicing for Healthcare Services

On June 4, 2025, Italy’s Council of Ministers formally approved a legislative decree that permanently bans the issuance of e-invoices through the SdI for healthcare services provided to individuals rather than being a temporary exception. Under this provision, healthcare providers who are obliged to transmit data to the Sistema Tessera Sanitaria (Health Card System) may no […]

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Posted June 24, 2025 by Edit Buliczka
Hungary: Extra Profit Tax (EPTIPT) extends to 2026

On 19 June 2025, amendments to certain tax legislation were published in the Hungarian National Gazette. These amendments, passed by the Hungarian Parliament a week earlier, extend the application of the so-called windfall taxes, including the Extra Profit Tax or Supplemental Insurance Premium Tax (EPTIPT), for an additional year. Originally introduced as a temporary measure […]

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Posted June 24, 2025 by Kelly Muniz
Poland: KSeF 2.0 Legislative Process Advances Rapidly

Polish authorities are advancing at an accelerated pace toward the implementation of the National e-Invoicing System (KSeF 2.0). Following the second public consultation on the draft simplifying the KSeF system in April, a set of draft regulations were published in late May. On 17 June, a new version of these drafts was published, and the […]

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