Legal Regulation Changes

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.

The Oman Tax Authority (OTA) has released comprehensive details regarding the implementation of its mandatory electronic invoicing system, known as the Fawtara initiative.

The Spanish government has officially announced a one-year delay in the rollout of Veri*factu, the country's new mandatory computerized invoicing system.

The French authorities have introduced a significant amendment to the 2026 Finance Bill aimed at providing a “soft landing” for businesses transitioning to the mandatory electronic invoicing and e-reporting regime.

On November 19, 2025, the EU Commission officially announced an initiative to revise Directive 2014/55/EU, the legislative framework governing electronic invoicing in public procurement.

The UK Budget 2025 has officially confirmed that mandatory B2B e-invoicing for VAT will commence on April 1, 2029.

The EU Commission has proposed a legislative amendment aimed at strengthening the collaborative framework between the European Public Prosecutor's Office (EPPO), the European Anti-Fraud Office (OLAF), and Member States.

On November 15, 2025, the Polish Ministry of Finance officially released the pre-production (Demo) version of the KSeF 2.0 Taxpayer Application.

On November 5, 2025, the German Ministry of Finance (Bundesministerium der Finanzen) released an updated set of FAQs regarding the mandatory e-invoicing rules that have been in effect for B2B transactions since January 1, 2025.

Tunisia has taken another step in expanding its digital invoicing framework with the publication of the draft 2026 Finance Law on October 14, 2025.

Slovakia continues progressing toward its future e-invoicing and e-reporting obligations.

The Greek Ministry of National Economy & Finance, together with the Independent Authority for Public Revenue (AADE), has officially announced a revised timeline for the implementation of Phase B of the national e-Transport system.

The Malta Tax and Customs Administration (MTCA) is accelerating preparations to introduce mandatory e-invoicing and Digital Real-Time Reporting (DRR) nationwide as a part of its Strategic Plan 2023–2025.

Slovenia is moving toward full digitalization of its invoicing system as part of the EU’s VAT in the Digital Age (ViDA) initiative.

Poland's Ministry of Finance is continuing the rapid evolution of its digital tax compliance landscape, simultaneously releasing critical updates to two separate Standard Audit File for Tax (SAF-T), or JPK, structures.

In a significant development for businesses operating in the Philippines, the Bureau ofInternal Revenue (BIR) has officially extended the timeline for mandatory e-invoicing compliance.

The German Federal Ministry of Finance (BMF) has published its second official letter of guidance, dated October 15, 2025, providing crucial details for the country's mandatory B2B e-invoicing system.

France is refining the rules for its upcoming national e-invoicing system. The Draft State Budget Law for 2026, which was published on October 14, 2025, includes several new amendments to the e-invoicing and e-reporting regulations.