eInvoicing news
eInvoicing and digital reporting are now the centre of gravity in indirect tax, with countries moving from periodic returns towards structured invoices and real time reporting. This page collects the latest developments from the sources AskColm monitors, including country mandates, Peppol rollouts and the EU's ViDA package. I sit on the European Commission's VAT Expert Group, where ViDA implementation is the area I focus on.
575 articles in the archive, showing the latest 50.
Spain Plans to Postpone VERI*FACTU Software Deadline to October 2028 and Align It with B2B E-Invoicing
On 5 October 2026, the Spanish government announced plans to postpone remaining VERI*FACTU/SIF invoicing-software deadlines to October 2028, aligning them with Spain's B2B e-invoicing rollout. The announcement represents a planned legislative change and the currently enacted deadlines remain formally in…
Poland – Extension of penalty free period for KSeF
Poland's Ministry of Finance has announced plans to extend the penalty-free period for errors in KSeF, the country's mandatory e-invoicing system. The grace period, which was originally set to expire, will be extended to give businesses more time to comply…
106 Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives
A reference deck covering 106 country profiles on e-invoicing, e-reporting, e-transport, SAF-T mandates, and ViDA initiatives, updated October 2026. It provides a global overview of how countries are adopting digital tax compliance solutions, reflecting the broad shift toward digitalization in…
Mongolia — E-Invoicing & E-Reporting Country Booklet
Mongolia has been a mature adopter of Continuous Transaction Controls since 2016, operating a mandatory real-time electronic invoicing and receipting system called 'ebarimt', administered by the General Department of Taxation. This country booklet profiles Mongolia's e-invoicing and e-reporting framework as…
Spain Confirms B2B E-Invoicing Mandate from October 2027
Spain has officially confirmed its B2B e-invoicing mandate timeline following publication of Ministerial Order HAC/1028/2026 in the Official State Gazette on October 5, 2026. The order entered into force on October 6, 2026, initiating the countdown periods under Spain's B2B…
AEAT launches dedicated portal for mandatory B2B e-invoicing and the Public Electronic Invoicing Solution
Spain's Tax Agency, AEAT, has launched a dedicated portal for the mandatory B2B e-invoicing system and the Public Electronic Invoicing Solution (SPFE). The portal provides introductory guidance, scope information, implementation dates, and references to applicable legislation, with further FAQs and…
Norway: Digital bookkeeping and e-invoicing rules clarified
Norway has clarified its e-invoicing and digital bookkeeping requirements, with new obligations taking effect in 2027 and further rules applying from 2030.
Greece Postpones E-Invoicing for Smaller Businesses and Phase B of Digital Movement Documents
Greece has postponed its e-invoicing mandate for smaller businesses and delayed Phase B of its Digital Movement Documents rollout.
Spain’s e-Invoicing Landscape Changes
Spain has postponed its VERI*FACTU system to 2028, while mandatory business-to-business e-invoicing is set to proceed from October 2027. Businesses operating in Spain will need to prepare for both changes.
Germany Plans Digital Reporting System for 2030
Germany is introducing an e-invoicing mandate in 2027, followed by a digital reporting system in 2030. Businesses should familiarise themselves with the new rules, thresholds and deadlines to ensure compliance with the upcoming requirements.
Romania e-VAT retreat exposes challenges of pre-filled VAT returns
Romania has scaled back its e-VAT pre-filled return system following implementation difficulties, highlighting the broader challenges governments face when automating VAT compliance through pre-populated returns. The retreat reveals tensions between tax authority data capabilities and taxpayer reality, including data mismatches…
Ireland’s VAT Reform Moves Toward Mandatory E-Invoicing and Digital Reporting
Ireland is advancing VAT reform that will introduce mandatory e-invoicing and digital reporting requirements, aligning with broader EU initiatives. The reform is expected to move businesses away from paper-based invoicing toward structured digital formats, with real-time or near-real-time VAT data…
Spain’s B2B e-invoicing mandate will start in October 2027
Spain has published a Ministerial Order setting October 2027 as the start date for mandatory business-to-business e-invoicing. The order also sets out the key technical rules that businesses will need to follow to comply with the new requirement.
Spain Publishes Ministerial Order Starting the B2B E-Invoicing Countdown
Spain has published a ministerial order marking the formal start of the countdown for mandatory B2B e-invoicing. The order sets the regulatory framework for implementing Spain's Crea y Crece law, which requires businesses to issue and receive electronic invoices in…
Main VAT and other indirect tax developments in Poland
This article covers recent VAT and indirect tax developments in Poland, providing practitioners with an overview of legislative changes, regulatory updates, and compliance requirements affecting businesses operating in the Polish market. Poland has been an active jurisdiction for VAT reform,…
Proposed delay to Verifactu Regulation in Spain
The Spanish Ministry of Finance has published a note proposing to delay the implementation of the Verifactu regulation until October 2028.
From KSeF to Pre-Filled VAT Returns: Poland’s Next Phase of VAT Digitalisation Takes Shape
Poland is advancing its VAT digitalisation agenda beyond the KSeF mandatory e-invoicing system, with plans for pre-filled VAT returns and a new e-VAT reporting framework. KSeF penalties have been delayed until 2027, giving businesses additional time to comply, while authorities…
E–invoicing Developments Tracker
This tracker consolidates global e-invoicing and e-reporting mandate developments across multiple jurisdictions, offering tax practitioners a regularly updated reference on implementation timelines, regulatory changes, and compliance requirements. As countries accelerate digital tax administration reforms, the tracker covers new mandates, phased…
France: VAT e-reporting obligations clarified
France has clarified the rules governing VAT e-reporting, setting out transaction and payment reporting obligations that will apply under its e-invoicing regime from 2026 and 2027.
Croatia Amends B2C Fiscalization Rulebook Ahead of 2027
Croatia has amended its B2C fiscalization rulebook in preparation for regulatory changes taking effect in 2027. The updated rules govern how businesses must record and report consumer transactions electronically, building on Croatia's existing fiscalization framework. The amendments are expected to…
France Clarifies VAT E-Reporting Rules After September 2026 Launch
Following the September 2026 launch of France's mandatory VAT e-reporting regime, French tax authorities have issued clarifications to address practical questions arising from early implementation. These clarifications likely cover reporting timelines, data formats, scope of transactions, and obligations for foreign…
Belgium Introduces Voluntary BE SAF-T Accounting Data Standard
Belgium has introduced a voluntary SAF-T (Standard Audit File for Tax) accounting data standard, known as BE SAF-T. While participation is currently optional, the standard sets out a structured format for sharing accounting data with tax authorities, signaling a move…
Spain Delays VERI*FACTU Certified E-Invoicing to October 2028
Spain has postponed the mandatory implementation of its VERI*FACTU certified e-invoicing system to October 2028, pushing back the original deadline. VERI*FACTU requires businesses to use certified invoicing software that generates tamper-proof, verifiable invoice records submittable to the Spanish tax authority.…
La modernización tributaria en Venezuela: Avances, desafíos del modelo MODA y la ruta hacia la factura electrónica
Venezuela's tax administration is undergoing significant change in 2026, driven by directives from the head of SENIAT. The reforms include modernisation efforts and a move towards electronic invoicing.
Greece Postpones Phase 2 of Digital Goods Movement Requirements
Greece has postponed the second phase of its digital goods movement requirements, with updated compliance deadlines now set for 2027 and 2028 under the myDATA system.
Sole traders and landlords earning more than £30,000 urged to act now
Sole traders and landlords earning more than £30,000 are being urged by HMRC to prepare for Making Tax Digital.
Spain publishes technical rules for its public B2B e-invoicing platform
Spain has published technical specifications for its public B2B e-invoicing platform, a key component of the country's mandatory electronic invoicing rollout under the Crea y Crece law. The technical rules define how businesses will interact with the public solution (known…
Greece slightly postpones the next phases of its mandates
Greece revised the implementation timetable for its e-invoicing and e-transportation mandates just one day before phase 2 of the e-invoicing requirement was due to take effect, slightly delaying the next phases.
European digital VAT landscape – overview
An overview of the evolving digital VAT landscape across Europe, covering eInvoicing mandates, eReporting requirements, and real-time VAT reporting developments across EU member states. The piece synthesizes the wave of regulatory changes reshaping how businesses handle VAT compliance digitally, providing…
Serbia – E-Invoicing, E-Reporting, E-Delivery Guide
A comprehensive guide to Serbia's eInvoicing, eReporting, and eDelivery framework, detailing the regulatory requirements businesses must follow when operating in the country. The guide covers the technical and legal obligations underpinning Serbia's digital invoicing system, including scope, applicable transactions, and…
Bulgaria Proposes Mandatory E-Invoicing and Real-Time VAT Reporting from 2028
Bulgaria has proposed legislation to introduce mandatory eInvoicing and real-time VAT reporting starting in 2028. The proposal would require businesses to issue structured electronic invoices and transmit transaction data to tax authorities in real time, aligning Bulgaria with broader EU…
Spain’s B2B E-Invoicing Timeline Updated: SPFE Rules and Proposed Deadlines
Spain has updated the timeline for its B2B eInvoicing mandate under the SPFE (Spanish eInvoicing) framework, with revised proposed deadlines now clarified for businesses. The update outlines the technical rules governing structured invoice exchange between businesses, reflecting regulatory refinements ahead…
Slovakia Revises E-Invoicing Rules Ahead of 2027 Launch
Slovakia has revised its eInvoicing rules ahead of a planned 2027 launch, updating the legal and technical framework that will govern mandatory electronic invoicing in the country. The revisions reflect feedback from stakeholders and alignment with EU standards, and practitioners…
E-Invoicing & E-Reporting developments in the news in week 40/2026
A weekly roundup of global e-invoicing and e-reporting regulatory developments for week 40 of 2026. This compilation tracks country-specific mandates, implementation deadlines, and regulatory updates across multiple jurisdictions, serving as a practical reference for tax practitioners monitoring evolving digital reporting…
France Publishes Detailed Administrative Guidance on VAT E-Reporting
France's tax authority has released comprehensive administrative guidance on its upcoming VAT e-reporting regime. The guidance provides detailed technical and procedural rules for businesses required to comply with France's mandatory e-reporting obligations, covering data formats, submission timelines, and scope of…
PRA intensifies province-wide enforcement for E-IMS
The Punjab Revenue Authority has stepped up enforcement operations across the province to ensure businesses comply with the Electronic Invoice Monitoring System.
Portugal SAF-T Accounting Applies to 2027 Records, with First Submission in 2028
Portugal has postponed mandatory SAF-T Accounting requirements to cover records from 2027, with the first submission due in 2028. Businesses must also meet tax authority requirements and IES filing rules to remain compliant.
Lucknow GSTAT Quashes Rs. 63.72 Lakh Penalty, Holds E-Invoice Lapse Alone Can’t Prove Tax Evasion
The Lucknow Bench of the Goods and Services Tax Appellate Tribunal has quashed a penalty, ruling that a procedural failure to generate an e-invoice cannot on its own constitute evidence of tax evasion. The tribunal held that penalties under section…
Poland KSeF: eight months of e-invoicing reveals access challenge
After eight months of Poland's KSeF (Krajowy System e-Faktur) e-invoicing system in voluntary operation, analysis reveals significant access and adoption challenges facing businesses. The system, which is set to become mandatory for VAT-registered taxpayers, has encountered practical difficulties around user…
Revoked PACs in Mexico: What to Do and How to Protect Your Invoicing
Mexico's tax authority (SAT) has the power to revoke the authorisation of PACs (Proveedores Autorizados de Certificación), the certified providers that stamp and validate CFDI electronic invoices. When a PAC is revoked, businesses using that provider face immediate operational and…
Correspondence: Edition 7: Making Tax Digital for Income Tax — software developer newsletter
HMRC has published the seventh edition of its newsletter for software developers working on Making Tax Digital for Income Tax.
Level 2 Bis Account and the New Landscape for Digital Identification in Mexico
Mexico has introduced identification, liveness test, biometric and remote-opening requirements for the Level 2 Bis Account, reshaping the framework for digital identification in the country.
Poland – Pre-filled JPK – VAT
Poland's Ministry of Finance is working on a draft amendment to the VAT Act that would allow the Tax Authority to produce pre-filled JPK_VAT returns.
France e-invoicing: data beyond the invoice creating complexity
France's upcoming e-invoicing mandate is generating compliance complexity beyond the core invoice requirements. The regime demands additional data transmission beyond standard invoice fields, creating significant challenges for businesses and tax practitioners preparing for implementation. The French system requires not only…
Norway to Require SAF-T Financial Version 1.40 from January 2027
Norway will make version 1.40 of its SAF-T Financial reporting standard mandatory from January 2027. The update affects businesses required to file SAF-T data, and organisations are advised to prepare their ERP systems ahead of the deadline.
San Marino Introduces Mandatory Domestic E-Invoicing from 2027
San Marino is introducing mandatory domestic e-invoicing effective 2027, marking a significant compliance shift for businesses operating within the microstate. The mandate will require domestic transactions to be processed through electronic invoicing systems, aligning San Marino with the broader European…
Spain Targets October 2026 for B2B E-Invoicing Technical Rules
Spain is targeting October 2026 for the publication of technical rules governing its mandatory B2B e-invoicing regime. The technical specifications will define how businesses must exchange electronic invoices, building on the Crea y Crece law framework. This milestone is critical…
Bulgaria Proposes Mandatory Domestic E-Invoicing from 2028
Bulgaria has proposed introducing mandatory domestic e-invoicing from 2028, signaling a move toward digitized VAT compliance infrastructure. The proposal would require businesses to issue and exchange invoices electronically for domestic transactions, bringing Bulgaria in line with EU-wide trends. While still…
E‑Invoicing & E‑Reporting Explained: Peppol and the 4‑Corner Model
This article provides an educational overview of Peppol and the 4-corner model as foundational infrastructure for e-invoicing and e-reporting mandates being adopted across multiple jurisdictions. It explains how Peppol access points facilitate structured invoice exchange between buyers, sellers, and tax…
Greece updates myDATA technical specifications with version 2.0.2
Greece has released version 2.0.2 of the technical specifications for its myDATA system, introducing updated rules covering the digital movement of goods, returns and document compliance.