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

  1. Sep 30, 2026
    Poland
    End of the transitional buffer period for small businesses
  2. Oct 1, 2026
    Greece
    Mandatory application of B2B e-invoicing commences, initiating the universal coverage of the private commercial sector.

    Period B: All remaining businesses (turnover below €1,000,000, SMBs, sole proprietors)

  3. Oct 1, 2026
    Bolivia
    Enforceable deadline for Groups 9, 10, 11, and 12: Mandatory transition to assigned online billing modalities.
  4. Nov 1, 2026
    Dominican Republic
    Mandatory exclusive issuance of type "E" e-CF takes effect. Legacy type "B" sequences are restricted to declared emergency contingencies. (Large Local & Medium Taxpayers)
  5. Nov 15, 2026
    Dominican Republic
    Final nationwide deadline for small, micro-enterprises, and unclassified taxpayers to issue mandatory e-CF under Law No. 32-23.
  6. Dec 31, 2026
    The Philippines
    Final 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

  7. Jan 1, 2027
    United Arab Emirates
    Mandatory 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)

  8. Jan 1, 2027
    The Philippines
    Mandatory issuance of structured electronic invoices and continuous transmission of sales data into the EIS becomes fully enforceable for the initial covered cohort.
  9. Jan 1, 2027
    Greece
    Full enforcement of mandatory structured B2B e-invoicing across all commercial entities without transitional leniency.
  10. Jan 1, 2027
    Belgium
    ViDA Article 2 provisions take effect (OSS and platform e-commerce rules)
  11. Jan 1, 2027
    Denmark
    Default e-invoicing registration
  12. Jan 1, 2027
    Germany
    Businesses with an annual turnover of more than €800,000 in the previous year must issue compliant electronic invoices for domestic B2B transactions. Electronic Data Interchange (EDI) remains permitted where VAT information can be correctly extracted in accordance with EN 16931.
  13. Jan 1, 2027
    Poland
    Mandatory Go-Live (Wave 3)
  14. Jan 1, 2027
    Serbia
    Deployment of the automated preliminary VAT return form.
  15. Jan 1, 2027
    Slovakia
    Mandatory structured B2B e-invoicing and near real-time e-reporting for domestic transactions between VAT-registered businesses enter into force.
  16. Apr 1, 2027
    Oman
    Phase 1: Mandatory electronic invoicing under the Fawtara programme commences for taxpayers whose annual supplies exceed OMR 5 million.
  17. Jul 1, 2027
    United Arab Emirates
    Mandatory go-live for Phase 2. Nationwide enforcement for all registered private enterprises regardless of annual turnover.

    Phase 2 taxpayers (revenue < AED 50 million)

  18. Sep 1, 2027
    France
    SMEs, VSBs (very small businesses), and micro-enterprises enter the scope of the mandatory issuance and e-reporting requirements.
  19. Oct 1, 2027
    United Arab Emirates
    Mandatory enforcement across public sector procurement and government billing.
  20. Oct 1, 2027
    Oman
    Phase 2: Mandatory e-invoicing commences for the remaining taxpayers with annual supplies not exceeding OMR 5 million.
  21. Jan 1, 2028
    Belgium
    Planned go-live for mandatory near-real-time domestic B2B e-reporting

    Proposed 5-corner Peppol CTC Model

  22. Jan 1, 2028
    Denmark
    Candidate release of NemHandel BIS 4

    Technical publication and sandbox testing of the new Peppol-based standard.

  23. Jan 1, 2028
    Denmark
    Dual coexistence phase

    OIOUBL 2.1 and NemHandel BIS 4 operate side-by-side across the national network.

  24. Jan 1, 2028
    Germany
    Mandatory issuance of compliant electronic invoices applies to all businesses within the scope of the German B2B e-invoicing mandate. Transitional arrangements end, although EDI solutions remain permitted where they meet the legal requirements.
  25. Jan 1, 2028
    Luxembourg
    Mandatory Reception (B2B)

    All taxable persons established in Luxembourg must be able to receive EN 16931-compliant e-invoices.

  26. Jul 1, 2028
    Luxembourg
    Large and medium-sized businesses must issue electronic invoices for in-scope domestic B2B transactions.

    Mandatory Issuance (Phase 1) (B2B)

  27. Nov 1, 2028
    Ireland
    Mandatory capability to receive structured e-invoices from suppliers.

    All VAT-registered businesses

  28. Nov 1, 2028
    Ireland
    Mandatory e-invoicing and digital transmission for Large Taxpayers and Category C monthly filers.
  29. Jan 1, 2029
    United Arab Emirates
    Expiry of the 24-month transitional grace period; mandatory e-invoicing enforced for internal supplies within registered VAT groups.
  30. Jan 1, 2029
    Luxembourg
    The obligation to issue electronic invoices extends to all remaining businesses, including small and micro-enterprises.
  31. Jul 1, 2029
    Belgium
    ViDA Article 4 provisions take effect (call-off stock scheme phase-out)
  32. Jul 1, 2029
    Denmark
    Complete retirement of OIOUBL 2.1
  33. Nov 8, 2029
    Ireland
    Mandatory domestic e-invoicing issuance and real-time e-reporting to Revenue.

    Businesses engaged in intra-EU trade

  34. Jan 1, 2030
    BelgiumThe NetherlandsAlbaniaAustriaBulgariaCroatiaCzech RepublikDenmarkEstoniaFranceGermanyGreeceHungaryIrelandItalyLatviaLithuaniaLuxembourgNorwayRomaniaSerbiaPortugalPolandSlovakiaSpainSwedenSwitzerland
    Main ViDA digital reporting and intra-EU e-invoicing provisions become applicable, subject to the directive’s detailed transitional rules.

    Directive (EU) 2025/516

  35. Jan 1, 2030
    South Africa
    Phased onboarding of micro, small and medium enterprises (MSMEs) alongside business-to-consumer (B2C) point-of-sale data integration.
  36. Jan 1, 2030
    South Africa
    Mandatory e-invoicing and digital transmission for Large Taxpayers and Category C monthly filers.
  37. Jul 1, 2030
    The Netherlands
    Domestic 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.

  38. Jul 1, 2030
    Slovakia
    Cross-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.
  39. Jan 1, 2031
    South Africa
    Mandatory compliance extended to all Business-to-Government (B2G) public procurement transactions.
  40. Jul 1, 2031
    The Netherlands
    Domestic B2B digital reporting

    Mandatory transactional digital reporting for domestic B2B transactions to the Belastingdienst (one year following the e-invoicing mandate).