Serbia: MoF announces e-invoicing rulebook amendments, expands VAT reporting functions
Serbia’s Ministry of Finance published an updated Rulebook on Electronic Invoicing in the Official Gazette No. 71/2026 on 5 August 2026, introducing significant enhancements to the Sistem e-Faktura (SEF) platform’s VAT reporting functions.
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Oman updates VAT regulations for mandatory e-invoicing
Oman has amended its Value Added Tax Law Regulations to introduce a two-phase mandatory electronic invoicing regime, with the first group of taxpayers required to comply from 1 April 2027. Two-phase implementation Decision No. 189/2026, issued
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Luxembourg proposes mandatory B2B e-invoicing from 2028
Luxembourg’s parliament is considering a draft law submitted on 30 July 2026 that would introduce mandatory electronic invoicing for domestic Business-to-Business (B2B) transactions from 2028. The draft law (Bill 8815) would amend the Law of 16
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France introduces new e-invoicing compliance rules
France has issued new legislation completing the regulatory framework for mandatory electronic invoicing ahead of the September 2026 implementation, introducing detailed operational, governance and compliance requirements for plateformes agréées
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Colombia: DIAN introduces new identity validation for electronic invoice searches
Colombia’s National Tax and Customs Directorate (DIAN) has introduced a new validation mechanism for its Electronic Invoicing System from 28 July 2026, adding additional identity verification requirements for users accessing documents through the
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Taiwan reminds businesses of e-invoice allowance note reporting deadlines
Taiwan's National Taxation Bureau of the Northern Area (NTBNA) has reminded businesses that electronic invoice allowance notes must be transmitted to the Ministry of Finance (MOF) E-Invoice Platform within the statutory deadlines, following the end
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Eswatini introduces e-invoicing rules under VAT Act
Eswatini has introduced new measures to support electronic tax administration under the Value Added Tax Act, 2011, establishing a legal framework for electronic fiscal documents and prescribing rules for the electronic submission of fiscal
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Saudi Arabia: ZATCA issues 25th wave criteria for phase two e-invoicing implementation
The Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the Twenty-Fifth Wave for implementing the "Integration Phase " of E-invoicing, as it clarified that the Twenty-Fifth Wave included all
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Belgium moves to dual e-reporting of invoices starting 2028
Belgium's Council of Ministers approved a preliminary draft law amending the Value Added Tax Code on 18 July 2026, requiring companies to report invoice data electronically in near real time to tax authorities starting in 2028. The measure
See MoreLuxembourg approves draft law for mandatory domestic B2B e-invoicing
Luxembourg's Government Council has approved a draft law to extend mandatory electronic invoicing to domestic business-to-business (B2B) transactions between businesses established in the country. The proposal, approved on 17 July 2026, remains
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Nigeria begins e-invoicing compliance monitoring ahead of July deadline
The Nigeria Revenue Service (NRS) has commenced compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System (EFS) regime, reminding in-scope taxpayers of the Public Notice issued on 17 February 2026
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Vietnam issues new regulations on electronic invoices
Vietnam has issued Decree No. 254/2026/NĐ-CP, establishing detailed regulations on electronic invoices and electronic records under the Law on Tax Administration No. 108/2025/QH15. Effective from 1 July 2026, the Decree sets out the framework
See MoreFrance confirms mandatory e-invoicing rollout from September 2026
The French Ministry of Economy and Finance has announced the forthcoming implementation of mandatory electronic invoicing (e-invoicing) requirements in Communication No. 898 issued on 11 July 2026. From 1 September 2026, all businesses must be
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Malawi: MRA transitions from fiscal devices to real-time electronic invoicing
The Malawi Revenue Authority (MRA) has confirmed on 23 June 2026 that it had reached a major milestone in its digital transformation agenda with the successful migration of more than 8,260 of approximately 9,000 targeted VAT-registered businesses to
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Chile: SII issues guidance on fraudulent invoices, VAT and income tax treatment
Chile’s tax administration (SII) has issued Ruling No. 1407-2026 on 10 June 2026 outlining the tax implications regarding fraudulent or unreliable invoices in relation to Value Added Tax (VAT) and Income Tax. It clarifies that while falsified
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Spain issues two technical guides for B2B e-invoicing system
Spain's Tax Authority (AEAT) on 1 June 2026 published two technical documents—the Ministerial Order Project for the Public Electronic Invoicing Solution (SPFE) and Public Electronic Invoicing Solution (SPFE) Technical Aspects—setting out the
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Slovak Republic offers three-month grace period for e-invoicing compliance
The Slovak Republic's Ministry of Finance has unveiled a softened approach to the upcoming e-invoicing mandate through a draft VAT Act amendment currently under review. The proposal seeks to balance regulatory compliance with business readiness by
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Ireland: Irish Revenue updates VAT guidance on debt factoring, invoice discounting
Irish Revenue published eBrief 093/26 on 20 May 2026, updating the VAT Tax and Duty Manual on the VAT Treatment of Debt Factoring and Invoice Discounting. The update revises paragraphs 5 and Appendix 1 to reflect the CJEU judgment in Case
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