Regulatory Analysis
Malaysia’s Inland Revenue Board (HASiL) has announced the introduction of new document versions in the SDK to support the e-Invoice Special Voluntary Disclosure Programme (SVDP), as an ongoing effort to support taxpayers in regularizing their e-Invoice compliance, effective period until 31 December 2027. Background Malaysia’s MyInvois e-invoicing framework has been progressively rolled out since 2024, […]
Despite months of speculation, France has chosen not to use its legal option to defer the e-invoicing mandate to 1 December. What is being softened until the end of 2026 is enforcement, not the legal timeline. The Directorate General of Public Finances (DGFiP) has indicated there will be no automatic, indiscriminate sanctions for businesses acting […]
On 1 June 2026, Norway’s parliament approved the amendments to the Bookkeeping Act introducing mandatory B2B e-invoicing and digital bookkeeping requirements for businesses operating in Norway. The amendments establish two key obligations: Mandatory Digital Bookkeeping All bookkeeping-obligated entities must maintain their accounting records using an electronic accounting system. This requirement applies broadly to businesses subject […]
Slovakia’s Financial Administration (FRSR) has published an updated version of its FAQ on the country’s upcoming e-invoicing mandate. The update introduces 29 new Q&As — 8 directed at taxpayers and 21 at ERP vendors and service providers — with no modifications to existing answers. The revised FAQ represents the most comprehensive official guidance issued to […]
The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/06-26.pdf
ANAF has published Order No. 378/2026 (Official Gazette No. 250, 31 March 2026), amending and supplementing Order No. 3789/2024. The key changes are: Restructured Form 082: The form’s title and scope have been updated to function as a combined registration and deregistration request. Previously covering only registration, Form 082 now also enables eligible taxpayers to […]
The Dutch Ministry of Finance has transmitted to parliament an advisory report together with a ministerial covering letter setting out the recommended framework for implementing e-invoicing and digital reporting in the Netherlands under the ViDA package. The ViDA Directive (EU 2025/516) requires all EU member states to introduce structured e-invoicing and near-real-time digital reporting for […]
Vietnam has enacted a new Law on Tax Administration that replaces the 2019 e-invoicing framework, expanding the e-invoicing scope to explicitly include foreign organizations and individuals operating on e-commerce and digital platforms from July 2026. Foreign suppliers without a permanent establishment in Vietnam engaged in e-commerce or digital-platform activities are the most affected by the […]
The Cape Verde Government has approved the 2026 State Budget Law Proposal, expanding the country’s electronic invoicing framework, which has been rolled out progressively since June 2021. Under the Proposal, all invoices and tax-relevant documents must be issued electronically through software certified by the Tax Authority. Each document must also carry a QR Code and […]
Malaysia’s Inland Revenue Board (HASiL) has announced an extension of the transition period for the last group of taxpayers to comply with the Malaysian e-invoicing requirements — those with annual turnover between RM 1 million and RM 5 million — from 12 months to 24 months. The extended window runs from 1 January 2026 to […]
The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. More info here.
The UAE Ministry of Finance has announced an amendment to Ministerial Decision No. 244 of 2025, extending the deadline for businesses subject to Phase 1 of the UAE e-invoicing mandate to appoint an Accredited Service Provider (ASP). What has changed? Businesses with annual revenues of AED 50 million or above — the first group of […]
Qatar’s Cabinet has approved a draft e-invoicing law and its executive regulations, developed by the Ministry of Finance in coordination with the General Tax Authority (GTA). The law establishes the legal framework for the issuance of electronic invoices and notices, with stated objectives of enhancing transparency, advancing digital transformation, and building reliable databases for regulatory […]
As of April 24, 2026, all fuel and diesel sales transactions must include a special complement in their electronic invoices (CFDI). This complement is called the Concept Complement for the Invoicing of Hydrocarbons and Petroleum Products. What do I need to do? Add the complement to your invoice. Every CFDI you issue for the sale […]
South African Revenue Service (SARS) has enacted the Tax Administration Laws Amendment Act, 2026 (Act No. 4 of 2026), published on 1 April 2026 in Government Gazette No. 54447, introducing a formal legal foundation for e-invoicing and e-reporting under the Value-Added Tax Act No. 89 of 1991, but without making this mandatory (at this stage). […]
On 17 April 2026, the Spanish Tax Authority (AEAT) published for public consultation the draft Ministerial Order regulating the AEAT-operated public e-invoicing solution. The consultation period closes on 8 May 2026. The Order, once finalised and published in the Official State Gazette (BOE), is planned to enter into force on 1 October 2026, at which […]
The Mexican tax authority has published the technical documentation for the Complement Concept for Hydrocarbons and Petroleum Products, which must accompany the CFDI issued by taxpayers engaged in the sale of gasoline and diesel. The supplement incorporates the permit numbers issued by the energy authority, as well as information on the type of fuel sold. […]
On 24 March 2026, Spain’s Council of Ministers adopted the Royal Decree mandating electronic invoicing for domestic B2B transactions between companies and professionals. The decree develops Article 12 of the Ley Crea y Crece (Law 18/2022) and aligns with the EU’s ViDA initiative. The primary policy objective is combating late payments — Spain’s average payment […]