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;
Belgium Federal Public Service lists compliant Peppol accounting software for 1st January 2026 B2B e-invoicing The Belgian Federal Public Service Finance (FPS) has issued on 15 October a list of registered accounting software for e-invoicing which becomes mandatory for resident businesses from 1 January 2026.
Oct 2024: further 1-year delay on the SAF-T Accounting to 2026 (first report due 2027) Portugal has delayed again for 1-year the implementation of annual SAF-T Accounting reporting in the recent 2025 budget. The new first period of reporting will be 2027 (instead of 2026).
Legislature mandatory e-invoicing completes El Salvador’s rollout of mandatory e-invoicing completed on 1 July 2024 following a phased launch from 2022. Salvadoran electronic invoicing (Electronic Tax Documents (DTE)) covers: invoices; delivery notes; debit and credit notes; delivery notes; settlement receipts; withholding receipts; and tax credit
DIAN extends e-invoicing to range of new supplies Sept to Nov 2024 Colombia’s National Directorate of Taxes and Customs, DIAN, has extending its pre-clearance e-invoicing mandate to a new range of services over the Autumn. The timetable for roll out of mandatory electronic invoicing is:
Japan updates qualified invoice regime with optional e-invoicing standard – Peppol BIS Billing International (‘PINT’) 1.02 On 1 June 2024, Japan updated its PINT e-invoicing standard to 1.0.2. PINT (Peppol International) is the format being adopted increasingly globally by tax authorities, based on the original
SEF: Sistem E-Faktura B2B e-invoices new rules Since 1 January 2023, B2B e-invoicing has been mandated in Serbia via Sistem E-Faktura. From 1 September 2024, the Ministry of Finance is imposing a set of new rules published in the official gazette on 2nd August for
1 January 2025: Romanian SAF-T monthly transaction reporting extended to VAT registered non-residents The Romanian National Agency for Fiscal Administration (ANAF) is extending its monthly Standard Audit File for Tax (SAF-T) report to foreign, VAT-registered businesses. This will apply from 1 January 2025. Reports are
3-waves mandatory e-invoicing from 2024 Following the passing of a Bill to mandate e-CF e-invoices, the Dominican Republic’s General Directorate of Internal Taxes (Dirección General de Impuestos Internos (DGII) has issued new guidance on the rollout of the new regime. The 2024-26 timetable is: 2024
Reporting requirements for B2B and B2C eGUI electronic invoices; implementation date to be confirmed The Taiwanese Ministry of Finance is imposing updates to the eGUI structured electronic invoices (or Uniform e-invoices) regime, including new penalties. The changes were approved by the President on 7 August
