As 2026 gets underway, the e-invoicing regimes in many countries have progressed from the planning stage into operational implementation. New obligations, technical details and initial experience with regulations characterize the situation companies are facing at the start of the year.
This post brings together the most relevant e-invoicing and e-reporting updates – with a particular focus on Europe as well as selected markets which are globally significant for internationally active companies and hidden champions.
Croatia: Fiscalization 2.0 goes live
With the official launch of Fiscalization 2.0 on January 1, 2026, the Croatian tax authority has also expanded their support efforts substantially. Companies can now access comprehensive official guidelines, FAQs, technical documentation and practical examples in a dedicated information area.
Questions and answers on the fiscalization law
https://porezna-uprava.gov.hr/hr/pitanja-i-odgovori-vezani-uz-zakon-o-fiskalizaciji-8031/8031
Info materials and technical instructions
https://porezna-uprava.gov.hr/hr/informativni-materijali/8150
First key figures (January 1-13, 2026)
- More than 1.6 million e-invoices fiscalized
- Roughly 300,000 tax paying entities
- 96,011 users of the government’s micro e-invoicing solution
At the same time, the system showed typical teething problems, including:
- unconfirmed access points
- insufficiently modified software solutions
- lacking EN-16931 conformity, including country-specific extensions
- authorized users not registered in the FiskApplication
The tax authority expressly emphasizes that it aims to take a cooperative approach. During the launch phase, organizations making constructive efforts to cooperate will not be subject to any sanctions for failure to adhere to the new regulations.
Official statement and details
https://porezna-uprava.gov.hr/hr/pocetni-pokazatelji-primjene-zakona-o-fiskalizaciji-prema-fiskalizacijskim-porukama-izdano-vise-od-1-6-milijuna-eracuna/8280
FAQs regarding FiskApplication
https://porezna-uprava.gov.hr/hr/fiskaplikacija-8274/8274
The Finance Ministry has also ensured that the system is running in a stable way and that there is no official reason for delays in submitting e-invoices.
Statement issued by the tax authority
https://porezna-uprava.gov.hr/hr/demanti-navoda-o-nestabilnosti-sustava-fiskalizacije/8255
Official guidelines for “Fiscalization 2.0”
https://porezna-uprava.gov.hr/hr/vodic-kroz-fiskalizaciju-2-0/8149
Poland: KSeF 2.0 – Preparations underway for mandatory e-invoicing
At the start of 2026, Poland is stepping up its operative preparations to launch KSeF, its new national e-invoicing system:
- “KSeF Open Days” at tax authorities on two weekends (January 24, 25 and 31)
- office hours for tax authorities extended to 20h00 (January 26-30, 2026)
- continuation of the “Wednesdays with KSeF” series of training workshops
More details about the KSeF Open Days
https://www.podatki.gov.pl/aktualnosci/dni-otwarte-ksef-w-urzedach-skarbowych/
Parallel to this, important functional and legal changes have been introduced:
- Invoices containing attachments are permitted following the required registration, but only as an integral part of the XML file
https://www.gov.pl/web/kas/ministerstwo-finansow-udostepnilo-w-e-us-modul-zgloszen-faktur-z-zalacznikiem-dla-ksef-20 - Consultation on the definition of an established business (PEF) in the context of KSeF https://www.gov.pl/web/kas/konsultacje-projektu-objasnien-podatkowych-smpd-dla-potrzeb-ksef
Important technical information for integrators:
- Introduction of a harmonized addressing model for all KSeF-related environments
https://www.gov.pl/web/finanse/zmiana-adresow-srodowisk-ksef–komunikat-dla-integratorow
In addition, core regulations regarding when KSeF is mandatory and under which conditions exemptions are applicable are coming into force on February 1, 2026:
https://legislacja.rcl.gov.pl/projekt/12376354/katalog/13002914#13002914
Germany: GEBA to serve as the foundation for address standardization
Documentation describing the German Electronic Business Address (GEBA) has been published, introducing a voluntary new addressing scheme for the interchange of electronic business data. Based on the German Business Identification Number (W-IdNr), a unique identifier assigned to all companies and individuals doing business in Germany, GEBA supports complex corporations and company structures – particularly when it comes to the Peppol network.
Announcement
https://xeinkauf.de/aktuelles/peppol/geba-jetzt-online/
Format specifications
https://xeinkauf.de/app/uploads/2025/12/GEBA-Formatspezifikation-v1.0.1-2025.12.15.pdf
GEBA is considered a potential forerunner to future DCTCE models in Germany.
Serbia: System updates and tightening of statutory requirements
Serbia is pushing ahead with its e-invoicing system:
- SEF Version 3.16.0 including new user roles
https://www.efaktura.gov.rs/vest/en/8029/sef-version-3160-available-in-production-environment.php - In addition: SEF Version 3.15.1
https://www.efaktura.gov.rs/vest/en/7957/sef-update-3151-available-in-production-environment.php
The e-invoicing law has also become stricter, including:
- mandatory participation for both public and private sector
- detailed VAT reporting duties
- e-invoice retention periods: 10 years (private), unlimited (public)
- severe range of fines for non-compliance
Romania: Uniform submission deadlines
By means of Emergency Ordinance 89/2025, Romania has now harmonized the submission periods for e-invoices:
- 5 Working days for B2B and B2C
- Clarification regarding the invoicing of non-residents registered for VAT purposes in Romania
- Intra-community supplies of goods for which the beneficiary communicates a valid VAT code in another EU member state remain exempt
France: Transparency in the platform approval process
The French tax administration, DGFiP, has published the latest list of authorized e-invoicing platforms – an important step enabling companies to select a suitable provider.
https://www.impots.gouv.fr/liste-des-plateformes-agreees-immatriculees
International developments with high significance
Oman: E-invoicing becomes compulsory
Oman has officially announced its transition from planning to implementation of its e-invoicing scheme. The model is based on Peppol standards.
Roadmap:
- Q1 2026: Registration of service providers
- Q3 2026: Pilot phase for large enterprises
- Q1 2027: Mandatory for all taxpayers
Statement: Tax Authority of Oman – Fawtara
Turkey: Clarification regarding VAT exemptions
As of January 12, 2026, it is now possible to declare a “waived VAT amount” in XML submissions in specific e-invoicing scenarios. As a consequence, the XSLT display also needs to be modified.
https://ebelge.gib.gov.tr/duyurular.html#34cc9c43094eaf96eac870d4080d5e74
UAE: Peppol deadline brought forward
The mandatory use of PINT AE Version 1.0.2 was already introduced on January 21, 2026.
https://peppol.org/documentation/technical-documentation/post-award-documentation/
Israel: Mandatory use of allocation numbers
From the start of 2026, invoices for amounts higher than 10,000 ILS require a 9-digit allocation number generated by the tax authority. After the beginning of June, the threshold will be reduced to 5,000 ILS.
https://www.gov.il/BlobFolder/policy/inst-071225-1/he/vat_inst-071225-1.pdf
Malaysia: Postponements and clarifications
Malaysia is combining Peppol (PINT-MY) with the government’s MyInvois system:
- Postponement of introduction for smaller companies
- New FAQs and Guideline Version 4.6
https://mdec.my/static/pdf/national-einvoicing/Malaysia_PINT_Specifications_FAQ%20v1.0.pdf
https://www.hasil.gov.my/media/fzagbaj2/irbm-e-invoice-guideline.pdf
OECD: Guidelines for DCTR models
To aid international harmonization, the OECD has published strategic guidelines on digital continuous transactional reporting (DCTR).
https://www.oecd.org/en/publications/2026/01/digital-continuous-transactional-reporting-for-value-added-tax_09f49627.html
Conclusion
This news roundup clearly shows that as 2026 gets underway e-invoicing is no longer a matter for the future and has already become operative reality. The focus is now shifting from legislation to the stability of systems, quality of data and achieving compliance across the board – especially in international settings.
Retarus supports companies with its scalable, Peppol-enabled, fully managed e-invoicing platform which ensures legally compliant processes in Europe and around the globe.
