What does global compliance in the context of legal e-invoicing issues mean?

Legal compliance in the context of e-invoicing refers to the activities and practices of e-invoice processing by companies in a given country, carried out in accordance with local regulations.

What may be included in the regulations defining the scope of global compliance?

These regulations include country-specific requirements regarding the format of electronic invoices, the method of their exchange, which can be made directly or through the tax authority, and the period and method of archiving.

What’s the biggest issue for global compliance?

It is easy to invoice a project for one company, but much more complicated when it is a global project. The biggest issue for businesses is providing legal compliance when invoicing projects globally, as each country is different. Global businesses need a global provider to navigate this. The best way is to use a centralised platform to manage conflicting regulations.

Global Compliance Services

What is
legal compliance?

Over the past few years e-invoicing has grown in importance like never before thanks to the digitization and modernization of economic transactions, acceleration of processes, increased data quality and faster tax settlements and the need to reduce the VAT gap. In many countries, however, it is related to being legally compliant in various forms and schemes, but it is always based on the same principle: the relevant government approves or controls data on business transactions.

Comarch Global e-Invoicing is a centralized platform designed to help multinational enterprises navigate the complex landscape of international tax regulations. As a dedicated global compliance provider, Comarch offers robust tools to ensure adherence to diverse invoicing mandates across more than 60 countries, including e-reporting and real-time clearance models.

What does it mean to be legally compliant with Comarch services?”

What is global legal compliance

Being legally compliant in practice means that the supplier or buyer comply with official regulations in a specific country when sending and receiving e-invoices in following areas:

Authenticity of origin - ensuring that the sender and recipient of a document are authentic, that the document was in fact sent by the stated sender and received by the intended recipient
Integrity of content - ensuring that the contents of documents are never altered once they have been issued
Readability - electronic invoices must be human readable from issuance through the entire retention period
Storage - ensuring storage in a secure manner, with a guarantee of integrity and an audit trail. Must be later accessible for any reason (e.g. tax audits)

Country-specific invoice exchange models

Post-Audit

A form of post-transaction VAT control
Freedom to choose the e-invoicing method
No mandatory form of the invoice – ability to choose e.g. pdf invoices, electronic invoices, paper invoices
Required authenticity, integrity and legibility of invoices once they have been issued, received and accounted for
Valid in Europe, Canada and in some parts of Asia

Clearance Model

Mandatory e-invoicing
Technical integration requirements and highly specific local invoice formats (such as XML/UBL, PEPPOL formats, etc.)
Required each invoice to be reported and authorized electronically by them before or during the exchange process
Routing of invoice documents to government servers that assign invoice IDs
Valid in e.g. Italy, Turkey, Latin America

Real-time reporting

Hybrid model of post-audit and clearance model
Not necessarily have to involve mandatory e-invoicing
Suppliers may send their invoice to the buyer in their preferred format
All invoices to be reported to the tax authority in real-time in a specified structured format
Valid in e.g. Hungary

E-Invoicing Journey – selected legal compliance changes

Check where the mandate is going to be introduced in the nearest future.

2025
- January
  - Romania
    E-reporting B2C for all suppliers. Romania and end of e-transport grace period. Read more
  - Latvia
    Mandate for G2G and G2B relations. Read more
  - Germany
    Mandatory B2B e-invoicing, capable of receiving e-invoices (phased roll-out). Read more
  - Malaysia
    E-invoicing regime introduction for taxpayers with turnover > MYR 25 million. Read more
  - Israel
    The e-invoicing mandate for all invoices with a value of over NIS 20,000. Read more
- March
  - Bolivia
    An obligation for group 10,11 to start issuing electronic tax documents. Read more
- April
  - Jordan
    Implementation of e-invoicing (phase 2). Read more
- July
  - Malaysia
    Mandatory B2B/B2G e-invoicing annual turnover > MYR 500,000 and up to MYR 25 million. Read more
  - Romania
    End of grace period for noncompliance. Read more
  - Estonia
    Right to request structured e-invoices from suppliers (AR). Read more
  - Hungary
    Mandatory e-invoicing for the electricity and natural gas sectors. Read more
- October
  - France
    Start of a PDP pilot (phase 1). Read more
- November
  - Sigapore
    Newly incorporated companies that voluntarily register for GST will be required to transmit invoice data to IRAS using InvoiceNow. Read more
  - Brazil
    Taxpayers must adopt an Electronic Invoice for Communication Services (NFCom). Read more
- December
  - Nigeria
    End of a pilot with major companies. Read more
2026
- January
  - Malaysia
    Mandatory B2B/B2G e-invoicing annual turnover > MYR 150,000. Read more
  - Israel
    The e-invoicing mandate for all invoices with a value of over NIS 10,000. Read more
  - Belgium
    B2B e-invoicing mandate based on PEPPOL. Read more
  - Croatia
    B2B e-invoicing mandate for VAT-registered businesses and freelancers. Read more
  - Denmark
    Entry into force of the requirement for Class A (digital accounting system). Read more
  - Spain
    Mandatory the implementation of Veri*Factu standards for billing software for all enterprises. Read more
- February
  - Poland
    Poland – B2B/B2G mandatory e-invoicing (wave 1). Read more
- April
  - Poland
    B2B/B2G Mandatory e-invoicing (wave 2). Read more
  - Singapore
    All new voluntarily GST registrants will be required to transmit invoice data to IRAS using InvoiceNow. Read more
- May
  - Dominican Republic
    An obligation for all taxpayers in B2B,B2G relations. Read more
- June
  - Israel
    The e-invoicing mandate for all invoices with a value of over NIS 5,000. Read more
- July
  - United Arab Emirates
    E-invoicing mandatory for all transactions. Read more
- August
  - Oman
    First wave with 100 largest taxpayers, plus voluntary registrations.
- September
  - France
    Obligation to issue e-invoices for large and medium enterprises. All entities regardless of their size shall be able to receive the electronic invoices. Read more
2027
- January
  - Germany
    Mandatory e-invoice issuing for companies with annual revenues exceeding EUR 800,000 (phase 2). Read more
  - Portugal
    Introduce mandatory SAF-T Accounting from 2027 (covering 2026). Read more
  - Poland
    Mandate for “digitally excluded” taxpayers, with a single transaction up to PLN 450 for an invoice and up to PLN 10,000 per month for a total sales value. Read more
  - United Arab Emirates
    E-invoicing mandatory for businesses with rev >50,000,000AED. Read more
  - Philippines
    Mandatory e-invoicing for e-commerce companies and for all large taxpayers. Read more
  - Oman
    Second wave other largest B2B taxpayers.
- September
  - France
    B2B mandatory e-invoicing/e-reporting for small companies. Read more
- Throughout
  - Spain
    Probable date of entry into force of mandatory electronic invoicing mandate. Read more
  - Estonia
    Long-term assumptions for e-invoicing to be mandatory for B2B (AR). Read more
  - Slovakia
    B2B e-invoicing mandate for domestic transactions. Read more
  - Denmark
    Phasing out of the OIOUBL format. Read more
  - Singapore
    Potential Countrywide B2B e-Invoicing mandate. Read more
2028
- January
  - Germany
    B2B e-invoicing for all taxpayers. Read more
  - United Kingdom
    Test and pilot phase (potential). Read more
  - Belgium
    The Belgian government introduces a mandatory near-real-time e-reporting system for tax purposes. Read more
  - Finland
    The government plans to start preparations for the introduction of electronic invoicing for intra-EU transactions. Read more
  - Latvia
    B2B e-invoicing mandate based on PEPPOL. Read more
  - Slovenia
    B2B e-invoice reporting mandate. Read more
- August
  - Oman
    B2G Obligation. Read more
- November
  - Ireland
    eINV mandate for large b. Read more
- Throughout
  - Hungary
    5-corner PEPPOL model possible introduction date. Read more
  - Bahrain
    Possible e-Invoicing system introduction. Read more
2029
- Throughout
  - Netherlands
    Planned e-Invoicing and e-Reporting obligation. Read more
- July
  - EU
    E-invoicing becomes the norm for all B2G and B2B transactions (expected).
  - EU
    DDR for intra-community transactions (expected).

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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Global Compliance Service - One Solution to Manage e-Invoice Exchange with All Partners in All Countries

For years, we’ve been providing support to companies operating in countries where e-invoicing is already obligatory (such as Italy, Serbia and Turkey) and places where such an obligation is to be introduced (such as Poland, France, Spain, Germany, Romania and many others).

It means that, with Comarch e-Invoicing platform, you can exchange documents with multiple partners from all over the world using just one tool – without worrying about new and upcoming policies, no matter how many different ERPs you operate on.

Learn more about Comarch e-Invoicing

So, what makes Comarch e-Invoicing platform the go-to solution?

Comarch e-Invoicing platform is a powerful, easy-to-use solution that allows you to streamline and automate all of your AP/AR invoicing processes - no matter the size or technical maturity of your business.
Created to address the challenges of the ongoing digital transformation, our solution is fully compliant with the latest data exchange regulations and modern data transfer standards.
Thanks to its many groundbreaking functionalities such as Self-Billing, e-Archive, Electronic Signature, Data Validation, Format Conversion, and Multichannel Distribution, Comarch e-Invoicing platform allows you to manage data in a way that is both highly effective and in line with your needs.

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Global Compliance FAQ

What does global compliance in the context of legal e-invoicing issues mean?
Legal compliance in the context of e-invoicing refers to the activities and practices of e-invoice processing by companies in a given country, carried out in accordance with local regulations.
What may be included in the regulations defining the scope of global compliance?
These regulations include country-specific requirements regarding the format of electronic invoices, the method of their exchange, which can be made directly or through the tax authority, and the period and method of archiving.
What are key elements determining the compliance of invoices?
The key elements determining the legal compliance of electronic invoicing are:
- Authenticity of origin - based on the use of electronic signatures or based on the exchange of invoices in electronic form
- Integrity of the content - guarantee of the immutability of the content of the document from the moment of issuing the invoice to archiving
- Readability – providing a human-readable view even when they are exchanged in a structured format (XML or UBL)
- Storage - time of archiving and, if applicable, place of archiving
What’s the biggest issue for global compliance?
It is easy to invoice a project for one company, but much more complicated when it is a global project. The biggest issue for businesses is providing legal compliance when invoicing projects globally, as each country is different. Global businesses need a global provider to navigate this. The best way is to use a centralised platform to manage conflicting regulations.
How centralised e-Invoicing platform may help in being legal compliant?
A centralised Comarch e-Invoicing platform allows invoice-related flows to be processed cost-effectively and efficiently, have a multi-lingual service desk and the ability to operate in multiple countries, processing e-invoices according to local regulations.
This includes validating content, ensuring the correct formatting of invoices and transmitting data securely while allowing authorised users to always know the invoice’s status. A centralised platform fully streamlines and automates the accounts payable and accounts receivable (AP/AR) process.