Compliance pulse
Know the regulations you need to comply with across the world. Click on any country below for comprehensive and constantly updated information about their indirect tax, CTC, e-invoicing and e-archiving requirements.
What will change in the future
- Nov 1, 2026Dominican RepublicMandatory exclusive issuance of type "E" e-CF takes effect. Legacy type "B" sequences are restricted to declared emergency contingencies. (Large Local & Medium Taxpayers)
- Nov 15, 2026Dominican RepublicFinal nationwide deadline for small, micro-enterprises, and unclassified taxpayers to issue mandatory e-CF under Law No. 32-23.
- Dec 31, 2026AustraliaFederal Non-corporate Commonwealth Entities (NCEs) target operational readiness for automated end-to-end processing and outbound sending of e-invoices.
- Dec 31, 2026The PhilippinesFinal statutory deadline for covered taxpayers (Large Taxpayers, e-commerce operators, and CAS users) to achieve full EIS readiness and transmission capability.
RR No. 26-2025
- Jan 1, 2027BulgariaLarge & medium firms
Phase 2 of mandatory SAF-T reporting takes effect, extending to entities meeting revised turnover criteria based on 2024 financial declarations.
- Jan 1, 2027GermanyMandatory issuance for large enterprises. Businesses with a total turnover in calendar year 2026 exceeding €800,000 must issue compliant structured electronic invoices for domestic B2B supplies. Traditional EDI arrangements remain permitted under transitional criteria.
- Jan 1, 2027New ZealandPublic procurement (B2G)
Government agencies subject to Rule 44 must contractually mandate large suppliers (turnover exceeding NZD 33 million) to submit all domestic trade invoices electronically via Peppol.
- Jan 1, 2027SpainCorporate Income Tax payers (IS)
Mandatory implementation of certified VERI*FACTU billing software.
- Jan 1, 2027United Arab EmiratesMandatory go-live for Phase 1. Full statutory obligation to issue, exchange, and report structured B2B and B2G e-invoices via accredited platforms.
Phase 1 taxpayers (revenue ≥ AED 50 million)
- Jan 1, 2027The PhilippinesMandatory issuance of structured electronic invoices and continuous transmission of sales data into the EIS becomes fully enforceable for the initial covered cohort.
- Jan 1, 2027GreeceFull enforcement of mandatory structured B2B e-invoicing across all commercial entities without transitional leniency.
- Jan 1, 2027BelgiumViDA Article 2 provisions take effect (OSS and platform e-commerce rules)
- Jan 1, 2027DenmarkDefault e-invoicing registration
- Jan 1, 2027PolandMandatory Go-Live (Wave 3)
- Jan 1, 2027SerbiaDeployment of the automated preliminary VAT return form.
- Jan 1, 2027SlovakiaMandatory structured B2B e-invoicing and near real-time e-reporting for domestic transactions between VAT-registered businesses enter into force.
- Apr 1, 2027OmanPhase 1: Mandatory electronic invoicing under the Fawtara programme commences for taxpayers whose annual supplies exceed OMR 5 million.
- Jul 1, 2027SpainSole traders & freelancers (IRPF)
Mandatory implementation of certified VERI*FACTU billing software.
- Jul 1, 2027United Arab EmiratesMandatory go-live for Phase 2. Nationwide enforcement for all registered private enterprises regardless of annual turnover.
Phase 2 taxpayers (revenue < AED 50 million)
- Sep 1, 2027FranceSMEs, VSBs (very small businesses), and micro-enterprises enter the scope of the mandatory issuance and e-reporting requirements.
- Oct 1, 2027SpainEnterprises and professionals with turnover > €8 million (expected)
Mandatory issuance, receipt, and status reporting of B2B electronic invoices.
- Oct 1, 2027United Arab EmiratesMandatory enforcement across public sector procurement and government billing.
- Oct 1, 2027OmanPhase 2: Mandatory e-invoicing commences for the remaining taxpayers with annual supplies not exceeding OMR 5 million.
- Jan 1, 2028BulgariaMid-tier enterprises
Phase 3 of mandatory SAF-T reporting commences for businesses exceeding BGN 15 million in net sales revenue or BGN 1.5 million in tax payments.
- Jan 1, 2028GermanyFull nationwide mandatory issuance & strict EDI compliance
Full nationwide mandatory issuance. All businesses established in Germany, irrespective of turnover, must issue compliant structured electronic invoices for domestic B2B transactions. End of general paper and PDF transitional allowances.
Strict EDI compliance. Electronic Data Interchange (EDI) invoices may continue only if they comply with the statutory definition of an e‑invoice. In practical terms, the format must either comply with EN 16931 or be interoperable with it such that the legally required invoice information can be correctly and completely extracted.
- Jan 1, 2028BelgiumPlanned go-live for mandatory near-real-time domestic B2B e-reporting
Proposed 5-corner Peppol CTC Model
- Jan 1, 2028DenmarkCandidate release of NemHandel BIS 4
Technical publication and sandbox testing of the new Peppol-based standard.
- Jan 1, 2028DenmarkDual coexistence phase
OIOUBL 2.1 and NemHandel BIS 4 operate side-by-side across the national network.
- Jan 1, 2028LuxembourgMandatory Reception (B2B)
All taxable persons established in Luxembourg must be able to receive EN 16931-compliant e-invoices.
- Jul 1, 2028LuxembourgLarge and medium-sized businesses must issue electronic invoices for in-scope domestic B2B transactions.
Mandatory Issuance (Phase 1) (B2B)
- Oct 1, 2028SpainEnterprises and professionals with turnover < €8 million (expected)
Mandatory issuance and receipt of B2B electronic invoices.
Status reporting (with the exceptions).
- Nov 1, 2028IrelandMandatory capability to receive structured e-invoices from suppliers.
All VAT-registered businesses
- Nov 1, 2028IrelandMandatory e-invoicing and digital transmission for Large Taxpayers and Category C monthly filers.
- Jan 1, 2029BulgariaSmall enterprises
Phase 4 of mandatory SAF-T reporting commences for all standard small and medium-sized commercial entities.
- Jan 1, 2029United Arab EmiratesExpiry of the 24-month transitional grace period; mandatory e-invoicing enforced for internal supplies within registered VAT groups.
- Jan 1, 2029LuxembourgThe obligation to issue electronic invoices extends to all remaining businesses, including small and micro-enterprises.
- Jul 1, 2029BelgiumViDA Article 4 provisions take effect (call-off stock scheme phase-out)
- Jul 1, 2029DenmarkComplete retirement of OIOUBL 2.1
- Oct 1, 2029SpainB2B e-invoicing (Ley Crea y Crece) Professionals under IRPF with turnover < €8 million Status reporting.
Expected
- Nov 8, 2029IrelandMandatory domestic e-invoicing issuance and real-time e-reporting to Revenue.
Businesses engaged in intra-EU trade
- Jan 1, 2030BulgariaMicro-enterprises
Phase 5 of SAF-T reporting takes effect, completing the national rollout across all remaining corporate tax registers.
- Jan 1, 2030BelgiumThe NetherlandsAlbaniaAustriaBulgariaCroatiaCzech RepublikDenmarkEstoniaFranceGermanyGreeceHungaryIrelandItalyLatviaLithuaniaLuxembourgNorwayRomaniaSerbiaPortugalPolandSlovakiaSpainSwedenSwitzerlandMain ViDA digital reporting and intra-EU e-invoicing provisions become applicable, subject to the directive’s detailed transitional rules.
Directive (EU) 2025/516
- Jan 1, 2030South AfricaPhased onboarding of micro, small and medium enterprises (MSMEs) alongside business-to-consumer (B2C) point-of-sale data integration.
- Jan 1, 2030South AfricaMandatory e-invoicing and digital transmission for Large Taxpayers and Category C monthly filers.
- Jul 1, 2030BelgiumThe NetherlandsAlbaniaAustriaBulgariaCroatiaCzech RepublikDenmarkEstoniaFranceGermanyGreeceHungaryItalyLatviaLithuaniaLuxembourgNorwayPolandPortugalRomaniaSlovakiaSpainSwedenAll EU cross-border operators
Mandatory e-invoicing and 10-day Digital Reporting Requirements (DRR).
- Jul 1, 2030The NetherlandsDomestic B2B e-invoicing & ViDA EU DRR enforcement
Mandatory structured e-invoicing for domestic B2B transactions, alongside real-time digital reporting for all intra-Community cross-border B2B transactions across the EU.
- Jul 1, 2030SlovakiaCross-border e-invoicing and digital reporting requirements, the removal of the Control and Summary Statements, and a reduction of the general invoice issuance deadline from 15 to 10 days.
- Jan 1, 2031South AfricaMandatory compliance extended to all Business-to-Government (B2G) public procurement transactions.
- Jul 1, 2031The NetherlandsDomestic B2B digital reporting
Mandatory transactional digital reporting for domestic B2B transactions to the Belastingdienst (one year following the e-invoicing mandate).
The future of compliance starts here
Select a country and explore the latest e-invoicing regulations.
- Albania
- Angola
- Argentina
- Australia
- Austria
- Belgium
- Bolivia
- Bosnia and Herzegovina
- Bulgaria
- Canada
- Chile
- China
- Columbia
- Croatia
- Czech Republik
- Democratic Republic of the Congo
- Denmark
- Dominican Republic
- Egypt
- Estonia
- Finland
- France
- Germany
- Greece
- Hungary
- Iceland
- India
- Ireland
- Israel
- Italy
- Japan
- Kenya
- Latvia
- Lithuania
- Luxembourg
- Malaysia
- Mexico
- Morocco
- New Zealand
- Nigeria
- North Macedania
- Norway
- Oman
- Peru
- Poland
- Portugal
- Republic of the Congo
- Romania
- Rwanda
- Saudi-Arabia
- Serbia
- Singapore
- Slovakia
- Slovenia
- South Africa
- South Korea
- Spain
- Sweden
- Switzerland
- Tanzania
- The Netherlands
- The Philippines
- The United Kingdom
- Tunisia
- Turkey
- Uganda
- United Arab Emirates
- Vietnam
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