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.<\/p>\n\n\n\n
Below, you will find a compact overview of the most relevant e-invoicing updates from Europe and worldwide \u2013 with a particular focus on countries critical for our customers and other globally active companies.<\/p>\n\n\n\n
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 \u2013 boasting stricter validation rules and higher compliance requirements. 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n France is moving forward with its e-invoicing and e-reporting reforms \u2013 accompanied by meaningful efforts to simplify and clarify procedures with more precision:<\/p>\n\n\n\n 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.<\/p>\n\n\n\n Electronic directory & demo tool<\/a> In addition, the accreditation process for platforms (Plateformes Agr\u00e9\u00e9es) has been described in greater detail: The legal foundations have now been laid for the introduction of the country\u2019s national e-invoicing system KSeF (Krajowy System e-Faktur).<\/p>\n\n\n\n Poland\u2019s mandatory national e-invoicing system (KSeF) will come into force at the start of 2026.<\/p>\n\n\n\n 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<\/sup>, 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. 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. In the course of the \u201cFiscalization 2.0\u201d project, new technical specifications were released for the pending introduction of mandatory e-invoicing (January 2026) \u2013 including a revised AS4 profile, p-mode specifications and security guidelines. With SEF Version 3.14.0, Serbia has enhanced the validation and transparency in its electronic invoicing system.<\/p>\n\n\n\n Official SEF documentation (Version 3.14.0)<\/a><\/p>\n\n\n\n Greece is introducing mandatory e-invoicing for B2B transactions starting February 2026.<\/p>\n\n\n\n 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. 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. The tax authority has announced the launch of a national e-invoicing system:<\/p>\n\n\n\n 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. 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:<\/p>\n\n\n\n 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 \u2013 a trend Retarus actively supports with its globally scalable, legally compliant e-invoicing platform.<\/p>\n\n\n\n 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 \u2013 today and for the future.<\/p>\n","protected":false},"excerpt":{"rendered":" A brief summary of recent, noteworthy developments in e-invoicing and reporting<\/p>\n","protected":false},"author":72,"featured_media":11425,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_s2mail":"yes","footnotes":""},"categories":[8],"tags":[],"class_list":["post-11421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"\n
More details here<\/a><\/p>\n\n\n\n\n
Germany: E-Invoicing and GoBD in lockstep<\/h2>\n\n\n\n
BMF-Schreiben vom 1. September 2025<\/a>
GoBD-\u00c4nderung (Juli 2025)<\/a><\/p>\n\n\n\nFrance: Simplification, clarification and new platform services<\/h2>\n\n\n\n
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DGFiP clarification on e-reporting for foreign companies<\/a><\/p>\n\n\n\n
AIFE explainer video<\/a><\/p>\n\n\n\n
Platform registration information<\/a><\/p>\n\n\n\nPoland: KSeF 2.0 poised for launch<\/h2>\n\n\n\n
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JPK_VAT strucature draft<\/a>
KSeF 2.0 test environment & API documentation<\/a>
KSeF website with resources<\/a><\/li>\n<\/ul>\n\n\n\nBelgium: All systems go for 2026<\/h2>\n\n\n\n
Belgian tax authority official guidance<\/a><\/p>\n\n\n\nBenelux cooperation<\/h2>\n\n\n\n
Benelux study conclusions<\/a><\/p>\n\n\n\nCroatia: Technical preparations underway for mandatory e-invoicing in 2026<\/h2>\n\n\n\n
Official tax authority announcement<\/a><\/p>\n\n\n\nSerbia: Improvement in validation process<\/h2>\n\n\n\n
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Greece: B2B e-invoicing from February 2026<\/h2>\n\n\n\n
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Official IAPR statement<\/a><\/p>\n\n\n\nFinland: Preparations for digitalization take shape<\/h2>\n\n\n\n
Tax authority information<\/a><\/p>\n\n\n\nMacedonia: E-invoicing set to become mandatory before the end of 2026<\/h2>\n\n\n\n
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All invoices are to be registered in real time \u2013 to improve tax transparency and data quality.
Official tax authority announcement<\/a><\/li>\n<\/ul>\n\n\n\nBulgaria: New reporting requirements in SAF-T<\/h2>\n\n\n\n
Official SAF-T decree<\/a>
NRA announcement<\/a><\/p>\n\n\n\nSlovakia: Law ratified<\/h2>\n\n\n\n
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Legislation change details<\/a><\/li>\n<\/ul>\n\n\n\nOther international developments<\/h2>\n\n\n\n
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Oman tax authority official statement<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\n\n
Decision 243\/2025<\/a>
Decision 244\/2025<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\nOutlook<\/h2>\n\n\n\n