Standard Audit File for Tax SAF-T Harmonised transactional data schema for simplified exchange with tax authorities The countries below have implemented (or propose) the OECD’s Standard Audit File for Tax (SAF-T). This is an harmonised XML schema of company transaction data from accounting records for
Council of Ministers adopts KSeF 2.0 draft legislation; 1 Feb 2026 B2B e-invoicing The Polish Council of Ministers adopted on 17 June 2025 a new, second draft version of the KSeF e-invoicing regulations and legislation. The parliamentary and Presidential approval processes will follow with the
3-month delay to last phase of B2G e-invoicing; no news on approved B2B 2026 potential launch The planned 4th-phase July mandatory adoption of myDATA platform e-invoicing for non-government mandated expenditure has been delayed again – this time to 1 September 2025. It had originally been
Budget extends EFDMS e-invoice reporting to remaining taxpayers The 2025/26 Budget proposal put forward on 13 June 2025 includes integrate their invoicing systems with the Tanzania Revenue Authority. Tanzania e-invoiced can be generated in several ways via systems that are integrated with the Tanzanian electronic
Technical Specifications published for 2026 B2B and B2G decentralised PINT Peppol 5-corner model The UAE has released key technical specifications for the 1 July launch of B2B e-invoicing: Peppol Authority Specific Requirements (PASR), which sets rules for service providers within the Peppol framework. Supporting documents
Jan 2026 B2B e-invoicing & e-reporting Fiscalisation Act Croatia has approved and gazetted its Fiscalisation Act on 11 June 2025 for the launch of mandatory domestic e-invoicing and e-reporting for B2B transactions. This relates to resident, VAT-registered businesses – although it is still not clear
Accounting Law modified delay to B2B e-invoicing & e-reporting mandate to 1 Jan 2028; consultation launched The Latvian parliament, Saeima, adopted changes on 5 June 2025 to the Accounting Law to delay from January 2026 to January 2028 the launch of B2B e-invoicing. B2G mandatory
New guidelines on: e-invoice numbers; use cases; and services providers The Ministry of Finance has published Circular 32/2025 which provides guidelines on several aspects of the national e-invoicing rules: Use cases on financial services and bulk transactions; E-invoicing numbering formats and use; Clarification of high-risk
Delay to second wave of mandatory e-invoicing Following the passing of a Bill to mandate e-CF e-invoices, the Dominican Republic’s General Directorate of Internal Taxes (Dirección General de Impuestos Internos (DGII) has extending by six months the second wave of e-invoicing to mid-sized tax payers.
May 2025 launch B2G e-invoicing CamInvoice; 2027 B2B Cambodia’s General Department of Digital Economy (GDDE) has launched 12 May 2025 its B2G CamInvoice. It is used for the process of sending and receiving invoices in electronic form between sellers and buyers without the need for
