Taiwan clarifies invoice rules when penalty offsets reduce project payments
The Taipei National Taxation Bureau of the Ministry of Finance issued a guidance on 4 September 2026 clarifying how businesses must handle invoicing when late-completion penalties offset outstanding project balances. The ruling clarifies that
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Ethiopia introduces electronic invoicing directive
Ethiopia has issued the Electronic Invoicing System Administration Directive No. 1142/2026, establishing rules for electronic invoicing and the approval and operation of invoicing systems. Issued by the Minister of the Ministry of Revenues, Aynalem
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UAE: FTA clarifies VAT rules for concerned goods
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification VATP045 – Concerned Goods – Tax Invoices and Input Tax Recovery on 26 August 2026, setting out the VAT treatment for Concerned Goods imported into the UAE on or before 31
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Hungary: NAV unveils eVAT tool ahead of 2027 filing overhaul
Hungary's National Tax and Customs Administration (NAV) has published a new eVAT Tool on its website from July 2026 to help businesses shift towards mandatory digital VAT reporting, ahead of the eVAT system becoming compulsory from 1 January
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Argentina: ARCA expands mandatory electronic invoicing to additional taxpayers
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing procedures. This regulation mandates the use of electronic invoices or fiscal controllers for specific taxpayer groups, including
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France: Ministry of Economy and Finance introduces mandatory e-invoicing
France has today introduced mandatory electronic invoicing and the transmission of transaction data to the tax authorities, marking the start of the country's phased e-invoicing reform. From 1 September 2026, all businesses must be able to
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Thailand: DBD tightens documentation rules for foreign co-investors, signatories
Thailand’s Department of Business Development (DBD) requires partnerships and limited companies involving foreign investors or foreign authorised directors to provide financial evidence when registering certain new entities or amendments, under
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Dominican Republic: DGII expands mandatory electronic invoicing
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has announced, on 26 August 2026, that taxpayers classified as Large Local and Medium must exclusively issue electronic invoices using sequences of electronic tax receipts
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South Africa: SARS consults on digital VAT modernisation
The South African Revenue Service (SARS) opened public consultation on the SARS Consultation Paper on Value Added Tax (VAT) Modernisation: E-invoicing, Interoperability Framework and E-reporting in August 2026, seeking stakeholder views on plans to
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Spain: Senate urges unified digital VAT reporting
The Spanish Senate has urged the Government to integrate VERI*FACTU, SII and mandatory B2B e-invoicing into a single reporting model aligned with the EU’s VAT in the Digital Age (ViDA) framework. The non-binding motion calls for a clear
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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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