Along with falling leaves, we have also seen a raft of developments in the world of electronic invoicing. New draft legislation, clarifications and technical updates continue to shape the e-invoicing landscape across Europe and beyond.
Retarus has once again summarized the most important developments for you – with a particular focus on countries which are especially relevant for our customers and international companies based or operating in Europe.
And if you’d like to take a deeper dive::
Webinar: „E-Invoicing 2026: Neue Regularien und relevante Änderungen in Europa und Nahost“ (in German)
Experienced experts from Retarus and PwC provide a compact overview of forthcoming regulatory changes and give practice-oriented insight into how your organization can best prepare itself.
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EU-wide harmonization: Spotlight on EN 16931 and ViDA
The EU’s EN 16931 standard was officially updated by the CEN (European Committee for Standardization) in October 2025. This revised version forms the foundation for the future implementation of ViDA while also expanding the semantic data model for B2B transactions. Key changes include a clear separation between mandatory and optional fields, as well as a standardized method for expanding the platform to meet sector-specific requirements.
Within the scope of their “ViDa Implementation Dialogue”, the European Commission also approached representatives of businesses and other organizations directly affected by the package of regulations in late October to consult them on the practical challenges they are facing. Businesses are especially calling for technical specifications to be published well in advance and for harmonized methods of communication between the various member states – crucial issues for enabling automation and compliance in e-invoicing.
Summary conclusions from the ViDA Implementation Dialogue
Germany: Federal Ministry of Finance issues information letter defining error classes
On October 15th, 2025, the German Federal Ministry of Finance (BMF) issued an information letter addressing digital invoicing. In future, the authority will distinguish between errors in format, errors in business regulations and errors concerning the content of invoices.
Especially noteworthy:
- Errors in the format will formally result in an invoice being considered invalid.
- Failure to comply with business regulations may trigger errors in content, which in turn might have an impact on taxation.
- Companies are permitted to employ “appropriate validation applications”, but remain fully responsible for the completeness and correctness of their invoices.
BMF Information Letter of October 15th, 2025
Frace: Draft Bill published for 2026 and testing of platforms underway
The French draft Finance Bill for 2026 (Projet de loi de finances n° 1906) contains comprehensive amendments to the forthcoming e-invoicing regime. Key changes include:
- Alignment of terminology: “Plateforme Agréée (PA)” to replace “PDP”.
- The PPF (Public Invoicing Portal) will officially be declared a central directory.
- New duty of service for platforms when provider is changed (min. 6 months)
- Higher penalties for failure to use certified platforms (up to €50 per invoice)
In addition, the French IT agency, AIFE, has opened up the test environment for the PFF (Public Invoicing Portal), marking a crucial step in the process to authorize accredited platforms.
Official AIFE announcement
Beyond this, a new self-assessment questionnaire has been released to support companies in determining their future obligations:
“La facturation électronique – qu’est-ce que ça change pour moi?”
Poland: KSeF 2.0 entering the final stretch
This fall, the Polish Ministry of Finance implemented a host of new measures with regard to its national e-invoicing system, KSeF:
- The new JPK_VAT draft requires the mandatory integration of KSeF invoice numbers into sales and purchasing records.
- Specific tags have been introduced to label offline invoices and exceptions (OFF, BFK, DI).
- Public consultations on the new JPK_MAG(2) structure will take place until November 12th, 2025.
Draft JPK_VAT regulation
Consultation on JPK_MAG(2)
In addition, a pre-production API (KSeF 2.0-Demo) has been published, enabling the testing of ERP and accounting systems:
KSeF-2.0-Demo environment
Slovakia: Draft legislation officially submitted
Slovakia has brought its draft bill for introducing mandatory e-invoicing and real-time reporting before parliament. The aim is to achieve an EN-16931-compliant format, administrated by certified transmission services, which will serve to guarantee the authenticity, integrity and legibility of the invoices.
Legislative procedure online
Slovenia: Mandatory e-invoicing for B2B starting 2028
Slovenia’s national council has passed the proposed law on the interchange of electronic invoices and documents. From January 1st, 2028, all companies in the national trade register will be required to issue structured electronic invoices (XML). The law allows the use of Peppol and direct data interchange in addition to the free miniBlagajna solution für SMEs.
The Act
Press release from the Ministry of Finance
International updates
Türkiye: Deadline extended for pharmaceutical e-invoices
The deadline for implementing the E-Fatura system in the pharmaceutical sector has been pushed back to December 1st, 2025. For pharmacies and opticians, the deadline remains October 1, 2026.
Statement from the Turkish tax authority
Philippines: Deadline extended to end of 2026
The final date for implementing electronic invoicing has been pushed back to December 31st, 2026.
Regulation RR No. 26-2025
Portugal: PDF invoices remain valid until end of 2026
The duty to implement the qualified electronic signature (QES) has been postponed until January 2027; SAF-T accounting will now also be required as of the fiscal year 2027.
National Finance Bill 2026
Conclusion
Europe has been consolidating its e-invoicing landscape with the aim of standardization and automation – with a clear trend towards ViDA compatibility and Peppol integration. Looking beyond Europe, deadlines have also been adjusted while processes are increasingly being digitalized – a trend Retarus actively supports with its global, scalable, legally compliant e-invoicing platform.
With more than 30 years of experience, EU-based project management and ongoing collaboration with PwC, Retarus remains your reliable partner for legally compliant, efficient e-invoicing processes – both now and for the future.
