Legal Regulation Changes

On May 6, 2026, the Qatari Cabinet officially approved a draft law and its accompanying executive regulations to introduce electronic invoicing in the country.

The implementation timeline for Phase B of the digital monitoring of inventory movements via the myDATA platform has been further delayed and divided into two distinct implementation stages commencing in October 2026 and January 2027.

Morocco’s General Tax Directorate (DGI) has confirmed the launch of a national, mandatory electronic invoicing system, set to roll out in 2026. The initiative aims to modernize tax reporting, enhance transparency, and combat tax evasion.

On April 23, 2026, Poland’s Ministry of Finance initiated a public consultation on a proposed business event model and a change synchronization mechanism for the National e-Invoicing System (KSeF).

The UAE Ministry of Finance has extended the deadline for businesses to appoint an Accredited Service Provider (ASP) under the upcoming national electronic invoicing framework from July 31, 2026, to October 30, 2026.

The Namibian Ministry of Finance has officially delayed the country’s mandatory e-invoicing initiative. The government has moved away from the previously established single-date launch in April 2026 in favor of a phased rollout.

The Chilean tax authority has officially delayed the rollout of new compliance obligations concerning electronic invoices and dispatch guides.

Germany has made significant updates to the Peppol, KoSIT, and ZUGFeRD standards. These technical advancements aim to optimize cross-border interoperability, expand functionality, and simplify implementation for businesses.

The European Commission has launched a public consultation to evaluate and revise the EU eInvoicing Directive (Directive 2014/55/EU). Concurrently, the European Committee for Standardisation (CEN) has formally approved the EN 16931-1:2026 standard.

On March 10, 2026, Belize’s Ministry of Finance confirmed plans to fully implement mandatory e-invoicing for businesses operating under the General Sales Tax (GST) regime.

The Belgian government has officially confirmed the conclusion of the three-month transition period regarding mandatory B2B e-invoicing. The grace period ended on March 31, 2026.

The road to mandatory e-invoicing in Oman has reached its most significant milestone yet. The Oman Tax Authority (OTA) has officially launched the first release of the Fawtara portal, marking the start of the Service Provider Registration phase.

On March 24, 2026, the Spanish Council of Ministers officially approved the Royal Decree that activates the mandatory B2B e-invoicing framework under Law 18/2022, widely known as the Crea y Crece Act.

On March 10, 2026, the Dutch Ministry of Finance submitted a comprehensive evaluation report to the House of Representatives regarding the national implementation of the European Union’s VAT in the Digital Age (ViDA) directive.

In March 2026, the Bulgarian National Revenue Agency (NRA) issued Order No. Z-TsU-30-359/27.02.2026, amending earlier guidance and introducing updated technical specifications for the country's SAF-T (Standard Audit File for Tax) framework.

On March 16, 2026, the Norwegian government announced plans to accelerate its transition to a fully digital tax and accounting framework. The Ministry of Finance confirmed that a legislative proposal will soon be presented to Parliament.

Hungary’s National Tax and Customs Administration (NTCA/NAV), in collaboration with the Ministry for National Economy (NGM), released a preliminary conceptual document detailing the country's strategy for adopting the EU’s VAT.

On February 23, 2026, the UAE Ministry of Finance released three documents designed to provide the technical and operational framework for the country’s upcoming Electronic Invoicing System.

On February 24, 2026, the Danish Business Authority officially announced that the country will gradually phase out its current national electronic invoicing format, OIOUBL 2.1, and adopt NemHandel BIS 4.

On February 17, 2026, the Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) jointly announced an extension to the mandatory business-to-business (B2B) electronic invoicing rollout.

The European Union is advancing two major regulatory measures focused on tax modernization and digital compliance.

On February 10, 2026, the Irish Revenue confirmed the taxpayer criteria for the first phase of its mandatory electronic invoicing and reporting regime.

During the Committee of Supply (COS) 2026, the Singapore Government and the Inland Revenue Authority of Singapore (IRAS) confirmed the progressive extension of the GST InvoiceNow requirement.

The Federation of Bosnia and Herzegovina (FBiH) has reached a critical milestone in its digital tax transformation following the legislative approval of the draft Fiscalization Bill (Prijedlog zakona o fiskalizaciji transakcija FBiH).

On February 5, 2026, the Swedish Ministry of Finance issued a committee directive, formally initiating an extensive inquiry into the implementation of the EU’s VAT in the Digital Age (ViDA) framework.

South Africa is moving toward continuous digital VAT compliance under the South African Revenue Service’s (SARS) VAT Modernization program.

On February 2, 2026, the French Government officially adopted the 2026 Finance Bill (PLF 2026), solidifying crucial updates to the country's continuous transaction controls (CTC) mandate for B2B e-invoicing and e-reporting.

The Gambian Ministry of Finance and Economic Affairs has announced a proposal to introduce mandatory electronic invoicing for VAT and other tax categories.

On January 6, 2026, the Ministry of Economy and Finance of Burkina Faso officially introduced the Certified Electronic Invoice (Facture électronique certifiée – FEC) system.

The Polish Ministry of Finance has completed the migration to the KSeF 2.0 production environment, marking the official launch of the mandatory e-invoicing era in Poland.

On January 15, 2026, the Danish Business Authority confirmed the cancellation of OIOUBL 3, the planned update to the national electronic invoicing standard.

The Romanian government has announced a new set of amendments to the RO e-Factura system.

As the transition to the mandatory National e-Invoicing System (KSeF) accelerates, Polish authorities have introduced a new notification requirement for invoices containing attachments, effective January 14, 2026.

As reported on January 7, 2026, the government of The Gambia has formally proposed introducing mandatory electronic invoicing for Value Added Tax (VAT) in its 2026 Budget.

The Zakat, Tax and Customs Authority (ZATCA) announced on January 2, 2026, that it is extending its "Fines Exemption Initiative."

The Oman Tax Authority (OTA) was officially approved as a Peppol Authority on January 7, 2026. This milestone cements the country's commitment to the Peppol interoperability framework as the backbone of its upcoming national e-invoicing system,"Fawtara."

The Inland Revenue Board of Malaysia (IRBM) released Version 4.6 of its e-Invoice Specific Guideline on January 5, 2026.

On January 5, 2026, North Macedonia officially launched the pilot testing phase of its new national electronic invoicing system, "e-Faktura."

A new Cabinet Regulation, reported on January 7, 2026, has officially defined the acceptable channels for structured electronic invoices and the corresponding mandatory reporting obligations to the State Revenue Service (SRS).

On January 12, 2026, Serbia officially adopted significant amendments to its Law on Electronic Invoicing and the Law on VAT.

As part of a broader initiative to reach its 2030 digital economy targets, Sri Lanka has initiated the implementation of a national electronic invoicing framework.

The Spanish government has officially approved a one-year extension for the implementation of the Veri*factu certified billing software mandate.

The Slovak Parliament has formally approved the legislative framework for mandatory electronic invoicing and real-time reporting.

On December 12, 2025, the Polish Minister of Finance and Economy officially signed the regulation on the use of the National e-Invoicing System (KSeF), one of the four executive regulations for the system that were signed this month.

The Polish Ministry of Finance has formalized the specific scenarios where taxpayers are not required to issue structured invoices through the National e-Invoicing System (KSeF).

As Poland accelerates toward the mandatory National System of e-Invoices (KSeF) launch, the Ministry of Finance has confirmed a critical milestone for taxpayers.

The Inland Revenue Board of Malaysia (IRBM) has officially raised the mandatory e-invoicing exemption threshold from RM500,000 to RM1 million in annual turnover.

In response to businesses’ needs for system adjustments and preparation for new legal requirements, Belgian authorities have announced the introduction of a three-month grace period for the upcoming mandatory Business-to-Business (B2B) e-invoicing regime

The Portuguese Parliament has formally approved Law No. 37/XVII/1, introducing significant delays to the implementation of strict electronic invoicing requirements and digital reporting obligations.

The Hungarian National Tax and Customs Administration (NAV) and the Ministry of National Economy (NGM) have released a draft concept and launched a public consultation regarding the implementation of the EU’s VAT in the Digital Age (ViDA) package.