Vietnam
On March 20, 2025, the Vietnamese Government published Decree No. 70/2025/ND-CP, which introduces significant regulatory updates for electronic invoicing and supporting documents, effective June 1, 2025. It covers an expanded scope, new invoice issuance and types provisions, updated timing regulations, invoice content requirements, and amended rectification rules for e-invoices.
Nigeria
Nigeria launches e-invoicing platform. The Federal Inland Revenue Service (FIRS) launched the e-invoicing platform, the Merchant Buyer Solution (MBS). The launch constitutes vital infrastructure, as it enables taxpayers to issue compliant e-invoices, bringing the country one step closer to realizing the upcoming countrywide mandate.
Oman
Oman finally restarts the work on the earlier announced e-invoicing adoption. OTA has signed agreement with Omantel to provide e-invoicing infrastructure. We expect additional aspects to be communicated in the near future.
Germany
Merge of the German federal Invoice platforms ZRE and OZG-RE in 2025. By 2025, the Central Federal Invoice Receipt Platform (ZRE) and the Online Access Act-compliant Invoice Receipt Platform (OZG-RE) will be merged into a single platform, OZG-RE, to streamline invoicing processes for suppliers to the Federal Government. Federal authorities using ZRE will transition to OZG-RE in two phases, with the first wave completed by June 20, 2025.
Poland
KSeF 2.0 is moving forward with the introduction of additional draft laws. On May 30th, 2025, the Polish Ministry of Finance released three draft acts for public review. These include a new draft act amending the VAT Act related to KSeF, which was initially published in April and has undergone revisions following a public consultation. Additionally, the Ministry published two executive draft acts regarding the use of KSeF and exemptions from KSeF.
France
France Releases API Documentation for Upcoming Mandate. The French tax authorities have released a draft version of the API technical specifications for the upcoming B2B and B2C e-invoicing and e-reporting mandate.
AFNOR (the French National Organization for Standardization)—the entity that published this draft version of the API technical specifications—aims to define standardized APIs and applicable rules to facilitate the exchange of e-invoices, e-reporting data, and lifecycle statuses between PDPs, among other information.
