Legal Regulation Changes

In January 2025, Chad’s Ministry of Finance and Budget announced a significant change in the country’s VAT policy.

Following the successful implementation of electronic invoicing in Egypt and Saudi Arabia, Bahrain is now considering its own system as part of efforts to improve VAT compliance and tax collection efficiency.

On 13 February 2025, the UK’s HM Revenue and Customs (HMRC) and the Department for Business & Trade launched a 12-week public consultation on the future of e-invoicing and digital reporting.

The Zakat, Tax, and Customs Authority (ZATCA) has announced the selection criteria for taxpayers included in the 20th wave of the e-invoicing Integration Phase.

Bavaria is set to streamline its e-invoicing process with the introduction of a centralized platform in 2025. Since 2020, public entities in the state have been receiving e-invoices in a decentralized manner, either via email or on paper.

In a move that has sparked widespread backlash, the French government has proposed reducing the VAT registration threshold for services from €37,500 to €25,000, starting 1 March 2025

The European Tax Adviser Federation (ETAF) has urged the European Commission (EC) to strengthen regional regulations for e-invoicing, citing the need for enhanced security and streamlined adoption.

The United Arab Emirates Ministry of Finance and the Federal Tax Authority have launched a public consultation on the e-invoicing data dictionary, allowing stakeholders to provide input on the technical specifications of e-invoice formats.

Belgium is planning to introduce near real-time transaction reporting by 2028 as part of its ongoing efforts to combat tax evasion.

On December 30, 2024, the Italian Revenue Agency issued a new Provision aligning Italy’s VAT exemption regime with the EU’s cross-border SME scheme.

With the release of SINIEF Adjustment No. 34/24, Brazil has updated the implementation timeline for NFCom, a new mandatory invoicing requirement for ICMS taxpayers. The mandatory adoption of NFCom will begin on November 1, 2025.

The Saudi Tax and Customs Authority (ZATCA) has confirmed that the nineteenth group of taxpayers must integrate with the FATOORA platform by no later than September 30, 2025.

On 6 February 2025, the UAE Ministry of Finance announced the launch of a Public Consultation on e-invoicing, inviting businesses and industry stakeholders to provide feedback on proposed data requirements.

Greece is on track to introduce mandatory e-invoicing for B2B transactions in 2025, following a proposal from the European Commission to grant the country a special exemption from certain EU invoicing rules.

In an effort to digitalize tax administration and combat tax evasion, Cambodia has introduced a new e-invoicing system. Throughout 2025, the government plans to gradually expand voluntary participation in the system.

ZATCA has once again extended the period during which taxpayers can avoid fines and penalties. The new grace period will remain in effect until June 30, 2025.

Slovakia is moving forward with plans to mandate B2B electronic invoicing, joining the growing list of European countries adopting such measures. A public consultation has been launched, with the first draft of the law expected by summer 2025.

Since 2017, electronic invoicing (e-faktūra) has been mandatory for transactions with public administrations in Lithuania. While not required for B2B transactions, many companies choose to adopt e-invoicing for its operational and tax benefits.

Starting in 2025, the EU is rolling out new legislation aimed at promoting consistent tax practices across its member states, irrespective of a business’s location.

In a significant move towards digital fiscal transparency, the new Belgian coalition agreement confirms that the new government plans to introduce near-real-time transaction reporting by 2028.

Morocco is advancing its digital transformation with plans to introduce mandatory e-invoicing in 2026. The General Directorate of Taxes is spearheading the initiative, and xHub, a Moroccan software firm, has been selected as the technological partner.

Hungary has revised its regulations, postponing the mandatory e-invoicing requirement for electricity and gas suppliers.

Starting March 3, 2025, a new group of taxpayers in Paraguay will be required to issue all tax documents electronically, as outlined in DNIT General Resolution No. 21. This mandate applies to businesses categorized as Medium and Large Taxpayers.

A new VAT Law 48/2024/QH15, will replace the existing VAT Law No. 13/2008/QH12 and its amendments starting July 1, 2025.

The Philippines is advancing its Electronic Invoicing System (EIS), led by the Bureau of Internal Revenue (BIR). 

The French government has released version 3.0 of the External Specifications, outlining the requirements for the nationwide adoption of electronic invoicing.

Following the unanimous endorsement of ViDA during the ECOFIN meeting on November 5, further steps have been taken toward securing final approval of the proposal.

The Zakat, Tax and Customs Authority (ZATCA) has outlined the requirements for the 19th group in its e-invoicing integration initiative. Find out what it means to Saudi Arabia’s e-invoicing system.

Senegal joins the ranks of many countries that have decided to make electronic invoicing mandatory. This initiative aims to tackle tax fraud and evasion while enabling real-time, automated tracking of Value-Added Tax (VAT) payments.

Serbia published its revised Law on E-Invoicing. What’s new? 

On November 29, 2024, the Portuguese Government announced that Parliament had officially approved the state budget for 2025 during the final vote.

The Revenue Agency (Agenzia delle Entrate) is anticipated to finalize technical specifications soon, enabling businesses to use software solutions as an alternative to traditional telematic registers for managing and storing daily receipt data.

France is on the way to establishing its own Peppol Authority, marking a significant step forward in the implementation of the French CTC (Continuous Transaction Controls) mandate.

Bulgaria introduces new rules regarding reporting rules in the e-invoicing area. Check out what the SAF-T obligation is all about.

The Turkish Revenue Administration (GİB) launched an upgraded system for managing e-Invoices (e-Fatura) and e-Waybills (e-İrsaliye). This new platform, called the New Central Application, became operational on December 14, 2024.

Ireland is preparing to rebuild its e-invoicing and VAT reporting system as part of an ongoing initiative to modernize the national VAT declaration framework and improve operational efficiency.

From January 1, 2025, the Hungarian e-invoicing mandate will include all business transactions in the electricity and natural gas industries, as outlined in Government Decree No. 273/2007 (electricity) and Decree No. 19/2009 (natural gas).

The Greek Independent Authority for Public Revenue (AADE) has announced the release of version 1.0.10 for the myDATA platform, now available in the myDATA Test Environment.

Brazil has recently passed tax reforms under Constitutional Amendment 132, designed to simplify and modernize its intricate tax structure.

Australia is set to transition to the PINT A-NZ e-invoicing specification, replacing the current Peppol BIS 3.0 standard.

Saudi Arabia introduces new regulations regarding its e-invoicing implementation phase.

On November 29, 2024, the GSTN (Goods and Services Tax Network) issued Advisory No. 461, providing a glossary and a step-by-step guide to assist taxpayers in understanding and complying with mandatory e-invoicing requirements.

Denmark is preparing to implement significant updates to its e-invoicing format with the introduction of OIOUBL 3. 

The Bolivian government enters another phase in its e-invoicing regulations. In this news, we’re diving into what changes.

The Independent Authority for Public Revenue (IAPR) in Greece has announced a delay in the introduction of the country's e-delivery system.

Germany is set to implement significant regulatory updates starting January 1, 2025, following recent legislative updates.

The EU's push toward tax process modernization under the VAT in the Digital Age (ViDA) initiative has gained significant momentum with two major developments: the launch of OpenPeppol’s ViDA pilot and the introduction of an electronic VAT exemption certificate.

China’s State Taxation Administration (STA) has successfully implemented the fully digitalized e-fapiao system nationwide as of December 1, 2024.

The Estonian Ministry of Finance has outlined its timeline for implementing mandatory e-invoicing, targeting 2027 for domestic B2B transactions. Legislation to formalize this requirement is expected in June 2025, following public consultations.

Romania is set to roll out significant changes in its tax reporting system, with new regulations targeting tax evasion prevention.