Saudi Arabia
Taxpayers included in the twenty-third wave must issue e-invoices and integrate with the FATOORA platform by March 31, 2026.
Sweden
Sweden prepares for ViDA: NSD requests national inquiry on e-invoicing implementation
Sri Lanka
Sri Lanka accelerates tax digitization drive under 2030 digital economy plan
Sri Lanka’s President has called for upgrades to the tax system and digitalization to support the country’s 2030 digital goals, focusing on improvements to the tax administration infrastructure, the adoption of POS systems, and enhanced compliance.
Greece
Clarification of requirements for e-transport
Clarification on regulations regarding the digital documentation requirements for transporting goods. The tax authority has released a circular providing clarifications regarding digital stock movement documentation obligations. The circular addresses requirements for digitally issuing stock movement documents and transmitting the relevant data to the AADE’s myDATA digital platform.
The Greek Ministry of Finance has submitted draft legislation to Parliament that would establish mandatory electronic invoicing for business-to-business transactions within Greece and for exports to non-EU countries.
Belgium
The Belgian government has published a royal decree on value-added tax regarding structured electronic invoices. The legislation provides further clarification for taxpayers regarding the obligations for e-invoicing ahead of the upcoming B2B obligations
Uzbekistan
Mandatory electronic invoicing (EHF) has been in effect in Uzbekistan since January 1, 2020, for B2B and B2G transactions. Currently, e-invoices must be issued by the 10th day of the month following the month in which the goods or services were sold in certain specific sectors.
Lesotho
Lesotho is advancing its tax modernization agenda with the development of an e-invoicing system, supported by the African Development Bank and led by the Revenue Services Lesotho.
Pakistan
The Federal Board of Revenue (FBR) issued a second extension for the mandatory e-invoicing integration, pushing deadlines for both corporate and non-corporate taxpayers by another month.
Botswana
The Botswanan government has announced the implementation of electronic invoicing after concluding a three-year pilot program in March 2025 (2025/2026 budget draft). The announcement was made during the 2025/2026 Budget Speech delivered to the National Assembly in February 2025, where the Minister of Finance presented the Electronic VAT Invoicing Solution as part of the country’s tax modernization efforts.
Serbia
The Rulebook on Amendments to the Rulebook on Electronic Invoicing was adopted and published in the Official Gazette No. 56/2025 of June 27, 2025 and became effective on July 1, 2025. According to the amendment to Article 22 of the Rulebook, the Serbian Ministry of Finance will not impose fines for VAT reporting discrepancies in the SEF system until December 31, 2025, though penalties may be reinforced after this date. During this period, the Ministry of Finance will disregard errors in VAT record data while evaluating the correctness of the electronic VAT recording.
Australia
The Commonwealth Government is mandating electronic invoices by default for all non-corporate Commonwealth entities (NCEs), aiming for 30% adoption by July 2026 and automated processing by December 2026. The Commonwealth Government is requiring all non-corporate Commonwealth entities (NCEs) to adopt e-invoicing as the standard. NCEs will begin collaborating with suppliers to facilitate this transition
EU
The Council of the EU adopted a directive on VAT on distance sales of imported goods and import VAT, which amends VAT Directive 2006/112/EC. The rules will start applying from July 1, 2028. The directive aims to improve the collection of VAT on imported goods, by making suppliers responsible for VAT paid upon importation. This approach creates stronger incentives for suppliers outside the EU to start using the VAT import one-stop shop (IOSS) for VAT obligations such as reporting and collection. One significant change is the elimination of the 150 EUR threshold for IOSS, making it possible to apply IOSS to all sales of goods imported into the EU, despite their value.
Spain
Pagero has officially been certified as a Veri*factu service provider in Spain, effective July 11, 2025, positioning the company as a trusted partner for Spanish businesses navigating electronic invoicing requirements under the Anti-Fraud Law.
Nigeria
The Federal Inland Revenue Service (FIRS) has recently published an official notice introducing mandatory e-invoicing via the Electronic Fiscal System (EFS), under the Merchant-Buyer model, for large taxpayers, effective August 1, 2025.
France
The French tax authority has confirmed that the Chorus Pro platform will continue to operate beyond 2026. The platform will maintain its role supporting public sector entities in digitalizing invoice reception, modernizing information systems, and enhancing accounting and payment processes.
Cambodia
The Cambodia Ministry of Economy and Finance (MEF) has extended the mandatory use of electronic invoices to six additional ministries through Circular No. 012 issued on July 14, 2025.
UK
HMRC reveals roadmap toward greater digitalization. The UK announced its plans to digitalize processes concerning VAT by 2030. The 3 priorities established in relation to digitalization are improving day-to-day performance for businesses and individuals, reducing tax gaps, and modernizing the country’s tax and customs system.
Denmark
The Danish Business Authority has published a new draft version 2.0 of the SAF-T (Standard Audit File for Tax) for implementation in registered bookkeeping systems.
Slovakia
The Financial Administration (FA) in Slovakia has published a draft law introducing mandatory e-invoicing and e-reporting. A public consultation on the draft law has been announced.
Eygpt
The Egyptian Tax Authority (ETA) announced that additional taxpayers will be required to issue electronic receipts in business-to-consumer (B2C) transactions, starting September 15, 2025.
