Legal Regulation Changes

The Serbian Ministry of Finance has released an update to the electronic invoicing system (SEF), introducing new rules and technical improvements aimed at strengthening compliance and improving the accuracy of e-invoicing processes.

As part of the 2024–25 Federal Budget, the Australian Government has confirmed that electronic invoicing (e-invoicing) through the Peppol network will become the default method for invoice exchange in government procurement.

The UAE’s Ministry of Finance has officially confirmed its nationwide electronic invoicing mandate by publishing Ministerial Decisions 243 & 244 of 2025, outlining the scope, requirements, and a clear timeline for implementation.

France has released further details on the implementation of mandatory e-invoicing and e-reporting, set to take effect in September 2026.

On 19 September 2025, the Polish Ministry of Finance expanded the official KSeF portal by releasing new resources to support taxpayers in preparing for the upcoming mandatory e-invoicing system (KSeF 2.0).

North Macedonia’s Public Revenue Office (PRO) and the Ministry of Finance have announced the implementation of a nationwide electronic invoicing reform known as e-Faktura.

The French government is preparing to introduce new simplifications and tolerances as part of the ongoing reform of e-reporting obligations.

Denmark continues to expand its e-invoicing and digital accounting framework in stages. Currently, businesses using digital accounting systems must ensure that these systems are capable of generating, importing, and exporting SAF-T files.

The Dutch Ministry of Finance has released a detailed roadmap outlining the implementation of the EU’s “VAT in the Digital Age” (ViDA) initiative.

On 16 August 2025, South Africa’s National Treasury and the South African Revenue Service (SARS) released the Draft Tax Administration Laws Amendment Bill (TALAB) for public consultation, open until 12 September 2025.

On 1 September 2025, Poland’s Ministry of Finance released an updated draft act on the National e-Invoicing System (KSeF).

Pakistan’s Federal Board of Revenue (FBR) has announced the phased rollout of mandatory electronic invoicing, with different deadlines depending on the taxpayer’s business type and turnover.

On 1 September 2025, Poland’s Ministry of Finance officially shut down the KSeF 1.0 test environment. As a result, taxpayers and software providers can no longer carry out testing on the current version.

The President of Poland has signed the law that finalizes the legislative process for the National e-Invoicing System (KSeF). This means that in 2026, mandatory e-invoicing will apply to businesses operating in Poland.

On July 14, 2025, the Federal Ministry of Finance (BMF) published the second amendment to the Principles for the Proper Management and Storage of Books, Records, and Documents in Electronic Form, and for Data Access (GoBD).

The Federal Inland Revenue Service (FIRS) has announced a three-month extension for large taxpayers to comply with Nigeria’s new National E-Invoicing and Electronic Fiscal System.

The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, extending the scope of the country’s electronic receipt system to cover additional taxpayers.

On July 30, 2025, the Slovak Ministry of Finance published draft legislation amending the VAT Act (Act No. 222/2004 Coll.), launching a public consultation on the introduction of structured electronic invoicing and real-time reporting.

OpenPeppol has released PINT AE v1.0.1, the latest version of the UAE-specific Peppol specification for electronic invoicing.

On 25 July 2025, the Greek Parliament adopted the National Customs Code and Other Provisions – Pension Regulations law (published in the Government Gazette, No. ΦΕΚ 134 Α΄/28.7.2025).

On July 25, the Polish Parliament passed legislation introducing the National e-Invoicing System (KSeF).

Sri Lanka is taking bold steps toward modernizing its fiscal infrastructure as part of its 2030 digital economy strategy.

On July 3, 2025, the Tax Delegation of the Confederation of Swedish Enterprise (Näringslivsskattedelegationen, NSD) submitted a formal request to the Swedish Ministry of Finance.

Greece continues to fine-tune its digital tax compliance framework with two key updates: expanded clarification on digital transport documentation requirements and a postponement of mandatory e-invoicing for non-procurement public expenses.

Effective January 1, 2026, Poland will raise its annual VAT registration threshold from PLN 200,000 to PLN 240,000 (approximately €56,000).

The Zakat, Tax and Customs Authority (ZATCA) has announced a six-month extension to its fines and penalties relief initiative, while also rolling out the next phase of mandatory e-invoicing integration under the FATOORA platform.

Belgium has formalized its path toward full e-invoicing and digital tax reporting with a Royal Decree issued on July 14, 2025, confirming the mandatory launch of B2B structured e-invoicing from January 1, 2026

The National Directorate of Tax Revenues (DNIT) has published General Resolution No. 21/2024, announcing a structured timeline for the mandatory adoption of Electronic Tax Documents (DTEs) across new segments of the taxpayer population.

France's tax administration—Direction Générale des Finances Publiques (DGFiP)-formally announced on July 8, 2025, that it has been appointed as the national authority for the Peppol standard in France.

As part of its sweeping VAT in the Digital Age (ViDA) reforms, the European Union is preparing a major expansion of the One-Stop Shop (OSS) scheme.

As part of the preparations for the upcoming mandatory use of the National e-Invoicing System (KSeF), the National Revenue Administration in the Małopolska region has launched a series of free summer informational sessions aimed at entrepreneurs.

Burkina Faso is taking measured steps toward the digital transformation of its tax system by gradually adopting e-invoicing.

Madagascar is steadily advancing its plans to implement mandatory electronic invoicing as part of broader tax system reforms. A centralized e-invoicing platform is currently under development, with the government aiming for full implementation in 2025.

The Norwegian Ministry of Finance has released a consultation note proposing a phased introduction of mandatory electronic invoicing and digital bookkeeping for businesses with accounting obligations in Norway.

Participants in Singapore’s InvoiceNow network will soon benefit from expanded capabilities designed to streamline and automate invoice-related processes.

The Dutch Ministry of Finance has released a letter outlining its strategic roadmap for implementing electronic invoicing and digital reporting obligations in alignment with the European Commission’s VAT in the Digital Age (ViDA) proposal.

In preparation for the mandatory implementation of the National e-Invoicing System (KSeF) starting February 1, 2026, the Polish Ministry of Finance has released final versions of key technical components of the system.

On June 25, 2025, Germany’s Federal Ministry of Finance (BMF) released a second draft letter addressing upcoming e-invoicing requirements.

On June 26, 2025, the Danish Business Authority launched a formal review of Denmark’s national OIOUBL e-invoicing format and the supporting Nemhandel infrastructure.

Latvia has launched a public consultation on a Draft Cabinet Regulation concerning the exchange and reporting of structured electronic invoices. The consultation is open from June 9 to June 23, 2025.

Malaysia has taken another step forward in implementing its national e-invoicing mandate with the release of updated Peppol PINT specifications.

The Dominican Republic’s Tax Authority (DGII) has issued Notice 12-25, granting an extension to a specific group of taxpayers for complying with the national e-invoicing mandate.

The United Arab Emirates has taken another important step forward in its national e-invoicing initiative, marking a significant milestone with the release of core technical documents.

On June 4, 2025, Italy’s Council of Ministers approved a legislative decree that permanently prohibits the use of the SdI (Sistema di Interscambio) platform for issuing electronic invoices related to healthcare services provided to individuals.

On May 31, 2025, Vietnam’s Ministry of Finance issued Circular No. 32/2025/TT-BTC, which will take effect on June 1, 2025.

The Croatian government has officially approved the new “Law of Fiscalization,” establishing a comprehensive e-invoicing and reporting obligation across all transaction types, including B2B, B2G, and B2C.

The Moldovan government has introduced a legislative initiative aimed at modernizing the retail and tax reporting system through the authorization of virtual cash registers and digital tax receipts (eBon).

On June 16, 2025, the Polish Ministry of Finance released an updated set of draft laws for KSeF 2.0—an enhanced version of the National e-Invoicing System (KSeF).

In a significant move aimed at reducing administrative complexity, Germany will merge its two federal e-invoicing platforms—ZRE and OZG-RE—by the end of 2025.

The Angolan Ministry of Finance has introduced a new legal framework mandating the use of electronic invoicing across the country.