Belgium confirms Three-month penalty tolerance for B2B e-invoicing go-live

On 2 December 2025, the FPS Finance announced that Belgium’s mandatory B2B e-invoicing will still commence on 1 January 2026, but a tolerance period will apply until 31 March 2026, during which no penalties will be imposed for infringements directly linked to the new obligation, provided taxpayers can demonstrate timely and reasonable preparation. The measure does not postpone the go-live date; cases will be assessed individually, and where structured e-invoices cannot yet be issued or received for justified transitional reasons, businesses must continue meeting invoicing requirements through an alternative format or transmission method.

Spain Postpones “Verifactu” Invoicing System Requirements by One Year

On 2 December 2025, Spain’s Ministry of Finance announced that a new Royal Decree-Law will postpone the entry into force of the “Verifactu” regime by one year. The measure amends Royal Decree 1007/2023, which set the technical and integrity requirements for invoicing systems used by SMEs and self-employed taxpayers. Under the revised timeline, taxpayers subject to Corporation Tax will now enter the regime on 1 January 2027 instead of 1 January 2026, and all other companies and self-employed individuals will begin on 1 July 2027 instead of 1 July 2026.

Malaysia issues updated e-Invoicing guidelines -v4.6 and v4.5 

On 7 December 2025, the Inland Revenue Board of Malaysia (IRBM / LHDNM) published updated versions of the e-Invoice Guideline (v4.6) and e-Invoice Specific Guideline (v4.5). The updates clarify the exemption for taxpayers with annual turnover below RM1,000,000, including related supplier obligations, and adjust the applicability timelines to reflect this exemption. The revised Specific Guideline also updates the interim relaxation period, removing the applicability for taxpayers with annual turnover or revenue of up to RM1 million. Click here to know more about the e-Invoice Guidelines v4.6 and Specific Guidelines v4.5 .

Introduction of new field-level validation rules for e-Invoicing

On 10 December 2025, the Inland Revenue Board of Malaysia (IRBM / LHDNM) announced new field-level validation requirements as part of its latest SDK update, aimed at strengthening data integrity across all e-invoice submissions. The rules introduce stricter constraints on date formatting, character length limits for multiple fields, and mandatory use of prescribed unit codes. These validations will apply in both environments, becoming effective on 15 December 2025 in Sandbox and 9 January 2026 in Production environments.

Commencement of formal e-Invoice compliance enforcement

On 15 December 2025, the Inland Revenue Board of Malaysia (LHDNM) has begun formal enforcement of e-Invoice compliance covering issuance, reporting, record-keeping, and self-billing obligations for all taxpayers under the Income Tax Act (ACP), Petroleum Income Tax Act (APCP), and Labuan Business Activity Tax Act (ACAPL). 

Enforcement will be conducted through comprehensive compliance audits, which may take place at business premises or other agreed locations and may review up to two Years of Assessment, with prosecution possible up to 12 years from the year of offence. The framework outlines detailed audit procedures, taxpayer and officer responsibilities, voluntary disclosure conditions prior to audit commencement, and penalties applicable per transaction, ranging from monetary fines to imprisonment. The framework is fully enforceable from 15 December 2025. Click here to read more about e-invoice compliance Review Framework.

First official version of UAE Tax data document V1.0.0 published under PINT-AE-TDD specifications

OpenPeppol has published Version 1.0.0 of the UAE Tax Data Document, marking the first official release under the PINT-AE-TDD specifications. The publication establishes the foundational artefacts for UAE electronic document implementation, including the semantic model, syntax binding, code lists, business rules, and schematrons, providing a formal reference framework for UAE e-invoicing alignment under the Peppol International (PINT) specifications.

Dominican Republic mandates e-CF Issuance for Large National Taxpayers

On 18 November 2025, the Dominican Republic tax authority (DGII) issued an official notice confirming that Large National Taxpayers must exclusively issue electronic fiscal documents (e-CF, type “E”) starting 31 December 2025. From this date, any non-electronic fiscal document sequences of type “B” assigned to this taxpayer category will expire. 

The mandate does not permit the issuance of paper or non-electronic fiscal documents, except in officially declared contingency scenarios in accordance with Chapter IX of Regulation No. 587-24. The requirement is issued under Article 55 of Regulation 587-24, implementing Law 32-23 on Electronic Invoicing, and non-compliance will trigger the sanctions framework set out in Articles 26 to 29 of Law 32-23. Click here to read more about the mandate.

Croatia launches Taxpayer Identifier List Application and Technical Documentation

The Tax Administration of Croatia has launched the new “List of Taxpayer Identifiers” web application and published the related Technical Documentation and WSDL. The release enables information intermediaries to begin preparing and testing services for submitting taxpayer identifier data to the Metadata Services Directory (MPS). While the application is technically available, real taxpayer data will become visible only once MPS data transmission begins; a full test environment and sample OIB have been provided for familiarization and validation purposes. The authority also reiterated that, under the Fiscalization Act, taxpayers voluntarily authorize their chosen information intermediary to publish identifier data, which will be publicly accessible once live.

Croatia publishes Technical Model for e-Invoice Rejection Application Response (Fiscalization 2.0)

The Tax Administration of Croatia has published a technical model defining the standardized Application Response (Aplikacijski Odgovor) message to be exchanged between Access Points when an e-Invoice (eRačun) is rejected.

Aligned with Fiscalization 2.0 requirements and based on UBL ApplicationResponse 2.x, the model prescribes the semantic structure, mandatory business terms, UBL paths, and cardinality rules for rejecting invoices and credit notes. It supports structured rejection reasons using standardized codes (N, U, O), mandates specific header identifiers and profiles, and enables references to one or more previously issued invoices.

The specification applies to exchanges between service providers via Access Points and is intended for full implementation of receiving, generating, and validating rejection responses in Croatia’s e-invoicing ecosystem.

Croatia clarifies fiscalization responsibility for free e-invoice Submission channels

On 1 December 2025, Croatia’s Ministry of Economy published a notice titled “Obavijest korisnicima koji besplatno šalju račune prema obveznicima javne nabave”, clarifying that e-invoices sent using the free web application for issuing e-invoices to public procurement entities (e-Račun za državu) do not automatically undergo fiscalization under Fiskalizacija 2.0 from 1 January 2026. The same clarification applies to invoices transmitted directly from a user’s accounting system to the central platform, as these are also not fiscalized by the platform. Users relying on these channels remain responsible for independently performing fiscalization, completing the required e-reporting, and ensuring timely and accurate data submission.

Poland Issues Implementing Regulations for the National e-Invoice System (KSeF)

In December 2025, Poland’s Ministry of Finance and Economy signed and released four implementing regulations governing the operation and use of the National e-Invoice System (KSeF), introducing detailed rules on structured invoicing obligations, exemptions, simplified invoices, system usage procedures, and VAT (JPK_VAT) reporting alignment. Key provisions will take effect from 1 February 2026. 

The regulations define cases where structured invoices are not required, including specific transport services, toll road receipts treated as invoices, certain VAT-exempt financial and insurance services, and defined self-billing scenarios involving foreign taxpayers. Amendments to the invoicing regulation align simplified invoice rules with KSeF, requiring inclusion of the issuer’s NIP for simplified invoices issued within KSeF from 1 February 2026. Additional rules set out authorization models, authentication methods, invoice marking, attachment handling, and technical procedures for issuing and transmitting invoices via KSeF. 

Andorra extends public sector e-Invoicing onboarding deadline to 2027

On 15 December 2025, the Government of Andorra (Govern d’Andorra) announced an extension of the deadline for municipalities and other public sector entities to join the electronic invoice portal and the Public Sector Electronic Invoice Registry. The mandatory onboarding date has been moved from 1 January 2026 to 1 January 2027, allowing additional time for adaptation of IT systems across municipalities, public sector bodies, and executive government entities to meet the updated legal and technical invoicing requirements

Turkey Publishes IDIS Invoice and Delivery Note Technical Guide (Version 1.0)

On 2 December 2025, the Turkish Revenue Administration published the Invoice and Delivery Note Technical Guide for Deliveries Made under the IDIS Framework (Version 1.0). The guide defines mandatory data elements and field-level requirements for e-Invoices and e-Delivery Notes issued by taxpayers participating in the e-Invoice and e-Delivery Note systems for products reported to the General Directorate of Mint and Stamp Printing Offices through the Rebar Monitoring System (IDIS).

The authority confirmed that all technical developments outlined in the guide must be completed by 12 January 2026. The specification prescribes required profile identifiers, invoice and delivery note scenarios, and strict formatting rules for shipment numbers and label identifiers generated under IDIS.

Latvia Finalizes Structured E-Invoicing Framework and VID Submission Rules

Latvia has finalized Cabinet Regulation No. 749, establishing the legal, technical, and procedural framework for the circulation of structured electronic invoices and the submission of e-invoice data to the State Revenue Service (VID). The regulation applies to entities classified as “companies” under the Accounting Law and governs both e-invoice exchange between parties and mandatory reporting to VID. 

From 1 January 2026, structured e-invoicing will become mandatory for transactions involving budget institutions (B2G, G2B, and G2G), with voluntary VID submission available for non-budgetary companies. From 1 January 2028, structured e-invoicing will also become mandatory for B2B transactions between non-budgetary companies.

The framework requires invoices to be issued in structured XML format compliant with UBL 2.1 and PEPPOL BIS Billing 3.0, and mandates submission to VID within five working days of sending, using approved electronic channels. Click here to read more about the regulations.

Oman Tax Authority hosted service provider consultation on e-invoicing framework

On 9 December 2025, the Oman Tax Authority (OTA) conducted a consultation session with service providers to outline key aspects of the upcoming e-invoicing framework and onboarding expectations. The session covered the conceptual understanding of the five-corner model, the indicative project timeline, and the commercial, technical, and security criteria applicable to prospective service providers. During the discussion, OTA verbally confirmed that no local data residency requirements currently mandate hosting data exclusively within Oman. The information shared is intended to support solution providers in preparing for future participation, subject to formal publication through official OTA channels.