Updated publication of common German ZUGFerd and French Factur-X standard In October, the respective national e-invoicing standards for Germany and France will simultaneously updated. German e-invoicing is to be mandated between 2025 and 2028. There is also a French e-invoicing mandate starting in September 2026.
Extended mandate for B2G e-invoicing with 10-day settlement commitment New Zealand’s government is to increase the range of government agencies that must receive and issue structured Peppol e-invoices by 2026. And to encourage businesses to gear-up for this change, they will be guaranteed faster settlement
Jan 2025 next phase Bookkeeping Act: digital booking; e-invoicing; and SAF-T The implementation of the Danish Bookkeeping Act main digital requirements is now underway. Under the 2022 Danish Bookkeeping Act, Danish resident businesses are mandated to record and store their accounting records on approved accounting
E-invoices must be adopted for sales to non-consumer customers Hungary is to attempt to squeeze VAT fraud from the trading of electricity and natural gas. This is separate from the Hungarian real-time reporting obligation. Starting 1 January 2025, electronic invoicing for non-private person customers in
HMRC to launch public consultation on electronic invoicing to government and businesses The UK Chancellor on 30 October in the Autumn Budget confirmed it will publish a consultation in early 2025 to establish standards and increase the adoption of electronic invoicing. This had already been
Law amends & details of 2026 B2B and B2G decentralised mandatory 5-corner model On 29 October, the Arab Gulf state of United Arab Emirates (UAE) Ministry of Finance and Federal Tax Authority has updated the VAT Law to include provision for e-invoicing: definitions; recovery; issuance;
Seller, buyer, certified agents and tax authorities in open e-invoice model As global e-invoicing mandates expand, the long-term popularity of 5-corner e-invoicing decentralised model is emerging as the end game for most. It’s the eventual landing space for Belgium, and France e-invoicing has recently been
Federal Government: Jan 2025 obligations may be covered by dedicated e-mail box for suppliers’ structured electronic invoices The first phase of German e-invoicing mandate starts on 1 January 2025. All German resident taxpayers must be able to receive structured, or machine readable, electronic invoices. Following
Launch of VAT e-invoicing and fiscal devices 2024 The central African state of the Democratic Republic of Congo (formerly Zaire) has launched the first phase mandatory VAT e-invoicing and fiscal devices (cash registers) on 15th September 2024. The aim is to curb Value Added Tax
Which EU states have applied and obtained an e-invoicing derogation Under current European Union VAT Directive rules, member states may not mandate the use of electronic invoices in place of paper invoices. However, they may apply to the European Commission for a temporary derogation from
