Legal Regulation Changes

The UAE Ministry of Finance has released Version 2.0 of the UAE Electronic Invoicing Guidelines, dated October 26, 2026. The update builds on the June 2026 edition and reflects recent legislative amendments.

On October 28, 2026, HM Revenue & Customs (HMRC) and the Department for Business and Trade released the Roadmap for E-Invoicing Implementation together with the Autumn Budget.

Germany’s Federal Ministry of Finance (BMF) published its third guidance letter on electronic invoicing on October 15, 2026, clarifying several practical implementation questions ahead of the mandatory B2B e-invoicing threshold taking effect on January 1, 2027.

The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, amending certain provisions of Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System. The Decision took effect on October 1, 2026.

From November 1, 2026, the Dominican Republic’s DGII requires taxpayers classified as Grandes Contribuyentes Locales (Large Local Taxpayers) and Medianos Contribuyentes (Medium Taxpayers) to issue electronic tax receipts (e-CF) exclusively.

As part of its ongoing consumption tax reform, Brazil is bringing specified cross-border digital services and platform transactions into the country’s NFS-e fiscal document and IBS/CBS reporting framework starting December 1, 2026.

Ireland’s Department of Finance published the Finance (No. 2) Bill 2026, establishing mandatory structured e-invoicing and digital VAT reporting. Revenue also issued a 2026 guide explaining how the proposed legislation would work in practice.

The Philippines’ Bureau of Internal Revenue (BIR) has introduced a mandatory accreditation regime for providers of e-invoicing solutions. The requirement is set out in Revenue Memorandum Circular No. 110-2026, which took effect immediately upon issuance.

Slovakia’s Financial Administration has released an updated eFaktúra FAQ document, refining its guidance on the country’s mandatory electronic invoicing regime before that regime takes effect.

On October 8, 2026, France’s Minister of Action and Public Accounts chaired the first national e-invoicing monitoring committee meeting to review early results, flag implementation issues, and start preparing the mandate’s next phase.

Portugal’s government has submitted a draft 2027 State Budget to Parliament that would grant businesses an additional year of transitional relief, allowing PDF invoices to continue to count as valid electronic invoices for tax purposes.

On October 5, Spain’s Ministry of Finance proposed postponing the remaining obligations under the VERI*FACTU invoicing software regulation (Royal Decree 1007/2023, of December 5, 2023) until October 2028.

On October 1, 2026, the European Commission put forward a proposal to amend Directive 2006/112/EC to extend two VAT anti-fraud tools: the optional reverse charge mechanism (RCM) for fraud-prone goods and services and the quick reaction mechanism (QRM).

The Kenya Revenue Authority (KRA), working alongside the National Treasury, has finished linking the Electronic Tax Invoice Management System (eTIMS) with the Integrated Financial Management Information System (IFMIS).

Poland’s national e-invoicing system, KSeF, faces two changes this year: structural adjustments effective January 1, 2027, and stricter self-billing approval requirements set by individual tax rulings in 2026.

On September 15, 2026, a preliminary version of the XRechnung 4.0 specification was published. This pre-version is intended for preparation and analysis only and is not meant for production use. The full XRechnung 4.0 release is expected in spring 2027.

On September 30, 2026, Greek authorities revised the timetable for mandatory e-invoicing for second-period businesses and for Phase B of digital delivery documents.

On September 29, 2026, the Norwegian Directorate of Taxes (Skattedirektoratet) adopted amendments to the Bookkeeping Regulation that implement the changes to the Bookkeeping Act previously approved by the Norwegian Parliament.

Spain published Order HAC/1028/2026 in the Official State Gazette (BOE) on October 5, 2026, which took effect on October 6, 2026 and governs the technical and functional aspects of the public e-invoicing solution managed by the Spanish Tax Agency (AEAT).

On August 31, 2026, Serbia’s National Assembly adopted amendments to the Law on Fiscalization, accompanied by a parallel change to the Law on Tax Procedure and Tax Administration. The amendments entered into force on September 8, 2026.

Bulgaria’s Ministry of Finance released draft amendments to the country’s VAT legislation on September 23, 2026. The proposal would make structured e-invoicing and real-time digital reporting mandatory for domestic transactions as of January 1, 2028.

On September 22, 2026, the Bureau of Internal Revenue (BIR) of the Philippines issued Revenue Memorandum Circular (RMC) No. 98-2026, setting out guidelines on e-invoicing under Revenue Regulations (RR).

North Macedonia’s Ministry of Finance has published the Draft Law on Electronic Invoicing, which sets out the legal framework for a centralized e-invoicing system, e-Faktura, administered by the Public Revenue Office.

Poland’s Ministry of Finance has announced two changes affecting the National e-Invoicing System (KSeF): an additional year of deferral for penalties related to KSeF errors and the continued availability of tokens as an authentication method.

The Slovak government has submitted a bill to Parliament to adjust the domestic e-invoicing and digital reporting requirements (DRR), which are scheduled to take effect on January 1, 2027.

On September 22, 2026, the Independent Authority for Public Revenue published clarifications on when businesses using its free Timologio and myDATAapp applications must file the “Declaration of Commencement of Electronic Issuance of Fiscal Documents.”

Spain is moving closer to mandatory B2B e-invoicing, with its tax authority, AEAT, targeting October 1, 2026, as the date on which the Ministerial Order governing the technical rules of the Public Electronic Invoicing Solution is intended to take effect.

San Marino has expanded its e-invoicing regime to cover domestic transactions between Sammarinese operators, with mandatory compliance beginning January 1, 2027.

On September 11, 2026, the Dutch government confirmed it will introduce mandatory e-invoicing and digital transaction reporting for B2B transactions. The initiative stems from the EU’s VAT in the Digital Age reforms.

Argentina’s tax authority, ARCA, has widened the scope of mandatory electronic invoicing through Resolution 5893/2026, extending the obligation to issue original electronic receipts.

The Inland Revenue Board of Malaysia (HASiL) has increased the annual income or sales threshold for the mandatory e-invoice requirement, raising it from RM1 million to RM3 million. The change took effect on September 1, 2026.

Brazilian authorities have published a series of updates that reshape the rollout calendar for the country’s e-invoicing and tax reform requirements.

Sri Lanka’s Inland Revenue Department (IRD) has postponed the effective date of the country’s revised VAT invoice format from July 1, 2026, to October 1, 2026.

Slovakia’s Financial Directorate updated its eFaktúra FAQ in August 2026 with practical clarifications for businesses and service providers. The update also adds a new section on Peppol VAT Category Codes and VAT Exemption Reason Codes (VATEX).

Portugal’s Tax and Customs Authority (AT) has issued Circular Letter No. 25120/2026, consolidating the rules that apply to invoice corrections, credit and debit notes, and VAT adjustments.

The Government of North Macedonia, through the Ministry of Finance, has published a Draft Law on Electronic Invoicing that would establish a centralized e-invoicing system administered by the Public Revenue Office (PRO). Under the proposed framework, the tax office would operate a central platform – known as e-Faktura – through which electronic invoices are issued, validated, received, accepted, rejected, corrected, canceled, and stored.

Effective July 1, 2026, Vietnam has implemented a revised legal framework governing electronic invoices and electronic documents to deepen the digitalization of the country’s tax administration.

Spain’s Senate has adopted a non-binding motion asking the Government to merge three parallel digital compliance regimes – VERI*FACTU, the SII real-time reporting system, and mandatory B2B e-invoicing – into a single transaction-based reporting model.

Serbia’s Ministry of Finance has issued an amended Rulebook on Electronic Invoicing. The amendments focus on strengthening VAT-related functionality within the SEF platform. Meanwhile, the Serbian National Assembly is considering Bill No. 2592-26.

Oman has given its Fawtara e-invoicing program a formal legal basis through Tax Authority Decision No. 189/2026, which amends the Executive Regulation of the Value Added Tax Law and introduces a binding obligation to issue electronic tax invoices.

Revenue Services Lesotho (RSL) has launched Lekuka, the country’s national e-invoicing platform, marking a central step in its broader digital tax transformation strategy.

The National Superintendency of Customs and Tax Administration (SUNAT) has delayed certain validation requirements for Electronic Payment Receipts (CPE), moving their enforcement from August 1, 2026, to January 1, 2027.

ZATCA has published the selection criteria for the twenty-fifth wave of the Linkage and Integration phase under Saudi Arabia’s e-invoicing program, known as Fatoora.

Brazil’s tax overhaul saw two notable updates in July 2026. Some registration and invoicing duties for individual taxpayers have been delayed until 2027, while tax authorities continue to develop the operational framework for the new CBS and IBS VAT regime.

On July 28, Colombia’s National Tax and Customs Directorate (DIAN) introduced a new identity-verification requirement for the document search function within its Electronic Invoicing System (Sistema de Facturación Electrónica, SFE).

France has published the final pieces of secondary legislation needed to complete its e-invoicing reform, closing out the legal groundwork just weeks before the mandate’s first go-live date.

Germany introduced an action plan targeting tax and financial crime. Published on July 16, 2026, it details measures to strengthen enforcement bodies, improve data analysis, and increase the risk of detection for offenders.

On July 18, 2026, Belgium’s Council of Ministers approved a preliminary draft law amending the VAT Code to introduce an e-reporting obligation for invoice data. The measure builds on the mandatory structured e-invoicing regime already in force.

On July 17, 2026, the Luxembourg Government Council approved a draft law that would extend mandatory e-invoicing beyond the public sector, introducing an obligation for domestic B2B transactions between businesses established in Luxembourg.