FATOORAH mandatory B2B e-invoicing 18th wave of Phase 2 from 1 August 2025 Zakat, Tax and Customs Authority (ZATCA) confirms the eigthenth wave of implementation of taxpayers to join the Phase 2 (Integration Phase) of mandatory e-invoicing. These are taxpayers with an annual income between
Jan 2025: eFactură B2B e-invoicing regime extended to B2C; Simplified invoices; relaxed penalties Following B2B e-invoicing going mandatory on 1 July 2024, the Romanian Ministry of Finance has confirmed in draft Emergency Ordinance a number of new requirements from 1 January 2025. The full, eFactură
Voluntary digital e-invoicing (e-fapiao) goes statewide 1 December 2024 Following the completion of the phased pilot of the Chinese digital e-fapiao programme, the State Taxation Administration (STS) has confirmed on November 24 2024 the full statewide operation from 1 December. This places e-invoices on an
2024-25 SFE B2B and B2C electronic invoicing launch plans Bolivia’s National Tax Service’s (SIN) has provided on 25 October 2024 a schedule for the latest waves of business obliged to join the VAT e-invoicing Sistema De Facturacion Electronica (SFE) regime. This included a delay for the
DGT updates technical specifications of e-invoicing and receipts Jun 2025 Costa Rica’s General Directorate of Taxes (DGT) is updating the technical structures for the issuance of e-receipts. This new version to the regime introduced in 2018, 4.4, includes cells for: non-resident parties; leasing arrangements; discount
July 2030: ViDA Pillar 1, Intra-community EU Digital Reporting Requirement & e-invoicing Work progresses for July 2030 launch; existing real-time reporting regime harmonisation to EU standards by Jan 2035 As part of the EU ViDA reforms, EU Finance Ministers gave political agreement to Pillar 1,
New SAF-T UA 2.0 published for transactional level reporting, initially on-demand; becomes annual mandatory between 2025 and 2027 The Ukrainian Ministry of Finance has adopted an optional Standard Audit File for Tax (SAF-T) regime from 1 January 2023. It will become mandatory for annual reporting
B2B Peppol structured e-invoicing in fight to combat VAT fraud The update to the Accounting Law to introduce mandatory structured e-invoices on B2B transactions by resident businesses has been promulgated on 12 November 2024. There will be two phases for resident businesses only: Jan 2025:
Ministry of Finance consultation on draft legislation and FA(3) Schema for Feb 2026 mandatory KSeF B2B e-invoicing The Polish Ministry of Finance has launched on 5 November 2024 a public consultation of latest revised draft legislation and FA(3) logical structures for the 2026 launch of
