B2B e-invoicing mandatory launch likely July 2026 Delayed plans to introduce mandatory B2B e-invoicing in the Gulf state of Oman could restart 2026. The plans were originally announced via the the Tax Authority update to VAT executive regulations at the end of 2022 to permit
July 2030: ViDA Pillar 1, EU B2B Intra-community e-reporting to govt; and structured e-invoicing between businesses Work progresses: implementing regulations & explanatory notes; outstanding questions; Peppol pilot; EN16931 adaptation; Central VIES launch The EU ViDA reforms came into effect on 14th April 2025. Pillar 1,
E-invoicing 12th September 2025 via approved software The General Tax Administration (Administration General Tributary) has imposed the obligation to issue electronic invoices for most supplies of goods and services. This will be phased as follows: Sept 2025: large taxpayers (Grandes Contribuintes) with annual sales above
Jan 2026 next phase Bookkeeping Act: digital booking; e-invoicing; and SAF-T The implementation of the Danish Bookkeeping Act main digital requirements is now underway. The next major phase is January 2026 for private businesses with a turnover exceeding DKK 300,000. Under the 2022 Danish Bookkeeping
Potential SARS 5-corner Peppol e-invoicing & e-reporting The South African Revenue Service (SARS) may move for a further debate on VAT modernisation, including B2B e-invoicing between businesses and e-reporting to the tax authorities. This follows a 2023 consultation where SARS consulted on offering pre-filled VAT
Transition to e-invoicing and e-receipts 2026 The Central American state of Belize has given the legislative go-ahead to mandatory e-invoicing and e-receipts. Amendments to General Sales Tax Act have been announced on 28th February 2025 by the Tax Service Department. Implementation is expected for sometime
EC withdraws stalled proposal to pivot to destination-based VAT for intra-community goods transactions On 11 February 2025, the European Commission adopted its 2025 Work Programme which included confirmation that it withdraw its proposed definitive VAT system reform. This 2019 proposal sought to tackle missing trader
National Bureau for Revenue publishes B2B e-invoicing tender The Bahraini tax authority, The National Bureau for Revenue (NBR), is completing the design and build of a nation-wide B2B electronic invoicing system. This includes the design of IT architecture cybersecurity, project management and development. It is
Unified Revenue Service rolls out e-billing regime by March 2026 The Botswana 2025/26 budget has confirmed the implementation of a mandatory e-invoicing (‘e-billing’) regime to complete by March 2026. This will include online tax filing systems, online customs declarations, and electronic payment (electronic funds transfer).
Draft 2025 Finance Bill includes e-invoicing to tackle fraud The Directorate General of Taxes and Domains (DGID) of West African country of Senegal is gearing-up for the introduction of mandatory electronic invoicing for all commercial transactions. The measure is included within the 2025 Finance Bill.
