Legal Regulation Changes

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.

Malaysia continues its strategic push toward comprehensive e-invoicing with several key updates to its MyInvois implementation roadmap and underlying technical framework.

The Zimbabwe Revenue Authority (ZIMRA) is advancing its digital tax infrastructure through significant enhancements to the Tax and Revenue Management System (TaRMS).

On March 27, 2025, Eswatini's Public Procurement Regulatory Agency (ESPPRA) released a Request for Proposal (RFP) aimed at acquiring comprehensive fiscalization technologies for the Eswatini Revenue Service (ERS).

On May 30, 2025, the Polish Ministry of Finance published three new draft legislative acts for public review - a revised draft amendment to the VAT Act, as well as two new executive drafts concerning the use of the National e-Invoicing System (KSeF).

As part of the 2025–2026 national budget, the Mauritius Revenue Authority (MRA) has confirmed the extension of its electronic invoicing mandate to the third wave of taxpayers under the Continuous Transaction Controls (CTC) model.

On June 5, 2025, the Latvian parliament (Saeima) approved amendments to the Accounting Law, pushing back the country’s B2B e-invoicing and e-reporting mandate by two years, from January 2026 to January 2028.

France’s e-invoicing and e-reporting mandate aims to digitize domestic B2B invoicing, enhance VAT collection, and streamline tax reporting.

The Federal Inland Revenue Service (FIRS) of Nigeria has officially launched the Merchant Buyer Solution (MBS), a national e-invoicing platform designed to support the issuance of compliant electronic invoices.

On March 20, 2025, the Vietnamese Government released Decree No. 70/2025/ND-CP, setting forth comprehensive changes to the regulations governing electronic invoices and associated documentation. These revisions, which come into force on June 1, 2025.

The Oman Tax Authority has reinitiated its e-invoicing plans by partnering with Oman Telecommunications Company (Omantel). This initiative is a key step toward advancing the country’s digital tax strategy.

On May 7, 2025, France released version 1.07.3 of its hybrid e-invoicing format, Factur-X. The update ensures stronger technical compliance with the EU’s EN 16931 standard and prepares the country for its upcoming B2B e-invoicing mandate.

On May 7, 2025, Germany published version 2.3.3 of the ZUGFeRD e-invoicing format. This latest release aligns with the EU’s EN 16931 standard and strengthens the country’s readiness for mandatory B2B e-invoicing.

As of April 1, 2025, small and medium-sized enterprises (SMEs) in Argentina are now required to comply with the Consumer Tax Transparency Regime (RTFC) under General Resolution No. 5614/2024, published by the Customs Collection and Control Agency (ARCA).

On April 18, 2025, the Zakat, Tax and Customs Authority (ZATCA) published Board Resolution No. 01-06-24 in the Official Gazette, marking one of the most significant overhauls to Saudi Arabia’s VAT Implementing Regulations since their inception.

On April 16, 2025, the Latvian parliament (Saeima) submitted a draft amendment to the Accounting Law proposing to postpone the country's B2B e-invoicing mandate by one year.

Canada has yet to implement a mandatory e-invoicing mandate at the federal level, but the country’s global economic position suggests this change is just a matter of time.

On May 8, 2025, Poland’s Ministry of Finance officially published the draft version of the FA_VAT (3) schema, during preparation for the mandatory use of structured e-invoices.

New Zealand may soon take a significant step toward modernizing its public sector procurement processes.

The Knesset Financial Committee has introduced accelerated timelines for Israel’s upcoming allocation number requirements, marking a major development in the country’s e-invoicing and tax transparency measures.

In a decisive push toward tax digitization, Pakistan’s Federal Board of Revenue (FBR) has issued new directives mandating electronic invoicing integration for all registered taxpayers.

Hungary has officially begun its preparations for aligning with the European Commission’s VAT in the Digital Age (ViDA) initiative.

Slovakia’s Financial Administration has officially announced plans to establish a decentralized e-invoicing system using the Peppol network.

2026 isn’t as far off as it seems. And neither is France’s e-invoicing mandate. Now is the time to understand the shifts that will define how businesses issue and report invoices in the years ahead.

The Ivory Coast has officially begun its transition to digital invoicing with the introduction of the Electronic Standardized Invoice System (FNE) and the Electronic Standardized Receipt System (RNE).

On April 11, 2025, the French National Assembly rejected a proposed amendment that would have delayed the rollout of the country's new Continuous Transaction Control (CTC) e-invoicing mandate.

As of April 1, 2025, the South African Revenue Service (SARS) requires that all electronic customs declarations include complete invoice data.

Poland’s Ministry of Finance (MoF) has officially confirmed that the nationwide e-invoicing mandate via the National System of e-Invoices (KSeF) will begin on February 1, 2026, for large taxpayers.

The Philippine Bureau of Internal Revenue (BIR) has introduced Revenue Regulations 11-2025, outlining updated obligations regarding issuing and reporting electronic invoices.

The Spanish Tax Administration has officially postponed the mandatory implementation deadlines of the Veri*factu regulation, which governs the technical standards for invoicing software used by companies and professionals.

On March 18, 2025, Germany’s Ministry of Finance introduced new provisions for small businesses, aligning national regulations with EU Directive 2020/285.

On April 1, 2025, the Independent Authority for Public Revenue (AADE) officially announced an extension of the compliance deadlines for the electronic transport data submission framework.

The President of the General Tax Administration Board (AGT) has announced that Angola is preparing to implement a nationwide e-invoicing system for resident companies and to introduce a prize-based initiative to encourage individual invoice reporting.

Starting January 1, 2026, Serbia will mandate the use of a new e-delivery note system (e-otpremnica). The regulation has been published in Official Gazette No. 21/2025 and applies to a broad scope of entities.

In response to stakeholder input, the Danish Business Authority has decided to postpone the final rollout of the OIOUBL 3.0 invoice package. Initially scheduled for April 10, 2025, the release has now been moved to October 2025.

Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has announced the 22nd set of companies selected for the second stage of the national e-invoicing rollout, known as the “Connect and Integrate” phase.

As part of the UAE Ministry of Finance's initiative to implement the 5-corner model for electronic invoicing, the Ministry has unveiled the accreditation requirements for service providers.

Belgium has adjusted the list of taxpayers who will be subject to the country’s mandatory B2B e-invoicing regulations starting January 1, 2026.

On February 11, 2025, Slovenia announced a revised draft law on electronic invoicing that brings significant updates to the previous version, including a delay in the e-invoicing mandate and removal of the reporting requirement to the Slovenian Tax Authority (FURS).

As part of its ongoing digital transformation in taxation, Spain opened a second round of public consultation on the Draft Royal Decree “Crea y Crece.” The initiative is a significant step in the country's push to modernize business transactions through mandatory electronic invoicing.

The Saudi Tax and Customs Authority (ZATCA) has announced the 21st wave of the Integration Phase for the country’s e-invoicing mandate. Businesses included in this phase must integrate with the FATOORA platform by November 30, 2025.

As part of its digital transformation efforts, Nigeria’s Federal Inland Revenue Service (FIRS) has announced plans to introduce electronic invoicing, starting with a pilot phase for the largest taxpayers in the second half of 2025.

Italy has officially extended its ban on issuing e-invoices for B2C healthcare services until December 31, 2025.

Guatemala’s Superintendency of Tax Administration (SAT) has introduced five new electronic tax documents for businesses operating under the Livestock and Primary tax regimes. The decree, published on December 9, 2024, will take effect on April 9, 2025.

On March 11, the European Council officially approved VAT in the Digital Age Package (ViDA) –a set of regulations designed to modernize the EU’s value-added tax (VAT) system for the digital era, which was first introduced on December 8, 2022.

The Croatian Ministry of Finance has initiated a public consultation on proposed legislation requiring businesses to adopt electronic invoicing.

Romania has introduced new updates to its e-Factura system following the mandatory B2C e-invoicing reporting requirement that took effect on January 1, 2025.

The Malaysian government has postponed e-invoicing requirements for micro, small, and medium enterprises (MSMEs) to January 1, 2026. This extension allows businesses with annual sales between 150,000 RM and 500,000 RM more time to adapt to the new system.

Malaysia’s Inland Revenue Board has released updated e-invoicing guidelines, refining regulations on self-billed transactions and introducing new exemptions.