While many companies were enjoying a well-deserved summer break, the world of electronic invoicing kept on spinning. Numerous tax authorities in Europe and around the world were busy announcing new laws, implementing test phases and making technical modifications.
Below, you will find a compact overview of the most relevant e-invoicing updates from Europe and worldwide – with a particular focus on countries critical for our customers and other globally active companies.
Peppol BIS 4.0 and EU ViDA strategy: Harmonization gathering pace
The plan to roll out Peppol UBL BIS 4.0 in late 2025 / early 2026 means that companies are now navigating the next step in the international harmonization of digital invoices. The new standard merges the global PINT (Peppol International Invoice) and European UBL BIS 3.0 formats into a single, harmonized standard – boasting stricter validation rules and higher compliance requirements.
More details here
Concurrently, the European Commission has published their implementation strategy for ViDA (VAT in the Digital Age). This presents a concrete plan for introducing mandatory digital reporting, uniform VAT registration and platform-based taxation.
- From 2027: Initial implementation of one-stop-shop improvements and platform provisions
- From 2030: Mandatory digital reporting requirements and cross-border e-invoicing EU ViDA Implementation Strategy (Download)
Germany: E-Invoicing and GoBD in lockstep
Besides the GoBD amendment in July 2025, the German Ministry of Finance also revised the Decree on the Application of the Federal Fiscal Code (AEAO) on September 1st, 2025. The objective is to harmonize the provisions with the new e-invoicing regulations while also clarifying the requirements for digital record systems with certified technical security devices.
BMF-Schreiben vom 1. September 2025
GoBD-Änderung (Juli 2025)
France: Simplification, clarification and new platform services
France is moving forward with its e-invoicing and e-reporting reforms – accompanied by meaningful efforts to simplify and clarify procedures with more precision:
- In future, foreign-based companies without an established French entity will only need to fulfill mandatory real-time e-reporting requirements and no longer face an e-invoicing obligation when performing transactions in France.
- For non-established taxable persons, the duty to report on transactions has been pushed back to September 2027.
DGFiP clarification on e-reporting for foreign companies
Another new development is the e-invoicing directory (Annuaire) provided by AIFE and DGFiP, which enables companies to check which platforms and billing addresses are approved for them to use.
Electronic directory & demo tool
AIFE explainer video
In addition, the accreditation process for platforms (Plateformes Agréées) has been described in greater detail:
Platform registration information
Poland: KSeF 2.0 poised for launch
The legal foundations have now been laid for the introduction of the country’s national e-invoicing system KSeF (Krajowy System e-Faktur).
Poland’s mandatory national e-invoicing system (KSeF) will come into force at the start of 2026.
- From February 1st, 2026: Large enterprises
- From April 1st, 2026: All other companies
- New JPK_VAT structure from February 2026 for KseF harmonization
JPK_VAT strucature draft
KSeF 2.0 test environment & API documentation
KSeF website with resources
Belgium: All systems go for 2026
Belgium has launched an information website to serve as a hub for all legal provisions, guidelines and FAQs related to the introduction of mandatory B2B e-invoicing on January 1st, 2026. As of that date, all domestic B2B invoices need to be issued in electronic form using a prescribed structure; PDF files will no longer be permissible.
Belgian tax authority official guidance
Benelux cooperation
Within the scope of the Benelux eInvoicing Study Day, representatives from the worlds of politics, business and IT have agreed to work more closely together when it comes to standardizing cross-border e-invoicing. The ultimate aim is to create a uniform international standard with just a few sector-specific extensions.
Benelux study conclusions
Croatia: Technical preparations underway for mandatory e-invoicing in 2026
In the course of the “Fiscalization 2.0” project, new technical specifications were released for the pending introduction of mandatory e-invoicing (January 2026) – including a revised AS4 profile, p-mode specifications and security guidelines.
Official tax authority announcement
Serbia: Improvement in validation process
With SEF Version 3.14.0, Serbia has enhanced the validation and transparency in its electronic invoicing system.
- New mandatory fields (delivery date, VAT codes)
- Matching of credit notes with original invoices
- New VAT input notification module for transparent coordination between suppliers and recipients
Official SEF documentation (Version 3.14.0)
Greece: B2B e-invoicing from February 2026
Greece is introducing mandatory e-invoicing for B2B transactions starting February 2026.
- Phase A (from February 2026): Mandatory for large enterprises (Turnover > €1 million)
- Phase B (from October 2026): Mandatory for all other companies
- Incentives: 100% enhanced depreciation to write off investments in e-invoicing software and hardware
The key objectives are the comprehensive digital transformation of tax administration by way of the myDATA system, automated preliminary tax returns and less admin work for companies.
Official IAPR statement
Finland: Preparations for digitalization take shape
The Finish tax authority is currently surveying software manufacturers to shape the future digitalization of invoicing and reporting data. In this way, the administration aims to harmonize reporting and reduce company workload.
Tax authority information
Macedonia: E-invoicing set to become mandatory before the end of 2026
The tax authority has announced the launch of a national e-invoicing system:
- Pilot phase starting January 1st, 2026
- Mandatory from Q3 2026
All invoices are to be registered in real time – to improve tax transparency and data quality.
Official tax authority announcement
Bulgaria: New reporting requirements in SAF-T
The Bulgarian Tax Administration (NRA) has published the final version of the SAF-T mandatory reporting standard. The new version contains technical specifications, validation rules and sample XML formats for monthly and annual reports.
Official SAF-T decree
NRA announcement
Slovakia: Law ratified
The Slovak government passed the requisite amendment to its VAT law in September 2025, paving the way for mandatory e-invoicing and real-time reporting:
- From January 1st, 2027, for domestic transactions
- From July 1st, 2030, for cross-border deliveries
Legislation change details
Other international developments
- Malaysia: New requirements for 2025 within the scope of the MyInvois project. e-Bulletin No. 4/2025
- Japan: Update to Peppol PINT v1.1.1 to facilitate international harmonization. Further information
- Australia: Mandatory Peppol e-invoicing for government agencies by 2026. ATO notification
- Oman: Process to select first 100 companies for the e-invoicing pilot project is now underway. Oman’s tax authority has launched several new digital services as part of COMEX 2025:
- Introduction of an e-invoicing portal with interface in line with website accessibility principles (multi-lingual, sign language, color modes)
- New tax reimbursement system for diplomatic missions
Oman tax authority official statement
- UAE: E-invoicing framework launched. In the form of Ministerial Decisions Nos. 243 and 244/2025, the finance ministry has given the green light for the national e-invoicing system to go ahead:
- Pilot phase from July 1st, 2026
- Mandatory start: January 1st, 2027 (Turnover ≥ AED 50 million)
Decision 243/2025
Decision 244/2025
- Saudi Arabia: Ongoing integration of the FATOORA VAT e-invoicing system for companies with annual turnover exceeding SAR 375,000, which are required to be joined up to the central system by June 30th, 2026. Official ruling Nr. 1447-287-99
- Taiwan: The Ministry of Digital Affairs (moda) is now an official Peppol Authority and is introducing the international standard in the country. The aim is to increase participation of local Taiwanese companies in the global Peppol network and digitalize cross-border B2B processes. Official moda statement
Outlook
These recent developments clearly illustrate how the global harmonization of e-invoicing and e-reporting standards is moving steadily forward. Systems like Peppol, PINT and EN 16931 are increasingly winning out – a trend Retarus actively supports with its globally scalable, legally compliant e-invoicing platform.
Offering more than 30 years of experience, EU-based project management and ongoing collaboration with PwC, Retarus remains your highly reliable partner for ensuring e-invoicing processes which are highly efficient and legally certain – today and for the future.
