1st February 2026: 2-phase mandatory KSeF B2B e-invoicing The Polish Ministry of Finance has confirmed the early 2026 launch of mandatory KSeF e-invoicing: 1 Feb 2026: large taxpayers, over PLN 200 million (€46m) per annum turnover in the previous year; and 1 Apr 2026: other
New 2025 schema for SAF-T eVAT returns Norway is to update its schema to version 1.3 from 2025 for its version of the OECD’s Standard Audit File for Tax (SAF-T). This includes v1.3 SAF-T Financial. Norway replaced its bi-monthly Value Added Tax return with SAF-T
SIFEN e-invoicing small company mandate April to Aug 2024 Paraguay has confirmed 1 April 2024 as the start for small businesses to adopt the SIFEN National Integrated Electronic Invoicing System – based on its e-Kuatia platform for small businesses. The tax authorities have named over 1,000 taxpayers affected
FATOORAH mandatory B2B e-invoicing tenth wave to join Phase 2 from 1 October 2024 Zakat, Tax and Customs Authority (ZATCA) confirms tenth wave of taxpayers to join the Phase 2 (Integration Phase) of mandatory e-invoicing. These are taxpayers with an annual income between SAR 25
2024 eFactură B2B e-invoicing regime extends penalty relief Following Romania’s first-stage launch of its mandatory e-invoicing regime in January 2024, it has extended the penalty forgiveness phase from 31 March to 31 May in a draft emergency ordinance issued on 23 March. There is a
Frequently Asked Questions ahead of launch of delayed invoice allocation number regime The Israeli Tax Authority has issued a set of FAQ’s ahead of the 5 May 2024 e-invoicing rules. From that date, purchase invoices above NIS 25,000 can only be deducted for VAT obligations
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
National Revenue Agency progresses OECD-based Standard Audit File for Tax of transactional-level VAT data Bulgaria is preparing to join other countries implementing SAF-T, the OECD-backed standard schema for the exchange of information between tax payers and authorities. The first version of the Bulgarian SAF-T XSD
Legislation mandating B2B e-invoicing 1 January 2026 now gazetted The Bill legislating for mandatory B2B e-invoicing in Belgium has been gazetted, meaning it is now fully adopted for 1 January 2026. Belgium is still waiting on permission from the European Commission to impose mandatory e-invoicing,
