Malaysia Announces Additional Transition and Relaxation Measures for MyInvois E-Invoicing

On 5 January 2026, the Inland Revenue Board of Malaysia (HASiL) announced additional transition and relaxation measures under the MyInvois e-Invoicing framework.

Taxpayers with annual turnover up to RM5 million are granted an extended transition period until 31 December 2026, with no penalties during this period if conditions are met. Eligible taxpayers may issue consolidated e-Invoices and self-billing e-Invoices and use flexible transaction descriptions. Building materials wholesalers and retailers may issue consolidated e-Invoices from 1 January 2026, with individual e-Invoices required only for transactions exceeding RM10,000 or upon buyer request. Click here to read about the media release.

Poland Enables Declarations for Invoices with Attachments under KSeF 2.0

The Polish Ministry of Finance has activated a new module in e-US allowing taxpayers to submit declarations to issue and transmit invoices with attachments under KSeF 2.0, as well as to withdraw from this option. Declarations are processed within three business days, after which functionality is enabled via e-mail confirmation.

The declaration must be filed in e-US by the taxpayer (individual with NIP) or, for non-natural persons, by an authorized organization account user (UKO). Attachments must be embedded in the invoice XML and are limited to tax-related content; non-tax documents such as contracts, price lists, or marketing materials are not permitted and may lead to withdrawal of the privilege. The KSeF 2.0 manual further clarifies that free Ministry of Finance tools do not support invoices with attachments, which require integrated solutions, while access rights follow standard KSeF rules.

Serbia Launches e-Otpremnica (Electronic Delivery Note) System with Phased Mandatory Implementation from 2026

The Ministry of Finance of the Republic of Serbia has officially announced the commencement of the e-Otpremnica system (Electronic Delivery Note / Electronic Waybill). The first statutory obligation under the Law on Electronic Delivery Notes started from 1 January 2026, marking the beginning of phased mandatory implementation.The initial phase covers public sector entities, businesses supplying the public sector, and entities dealing in excise goods, all of which must begin issuing and transmitting electronic delivery notes through the e-Otpremnica system for the movement of goods. 

The Ministry also confirmed recent legislative and by-law amendments, including the introduction of a six-month mitigation period during the initial implementation phase, under which penalties will not be applied for unintentional errors, subject to compliance with corrective requirements.

Uruguay Extends Tax Benefits for Electronic Invoicing Through 2026

The Dirección General Impositiva (DGI) of Uruguay has confirmed the continuation of tax benefits for access to electronic invoicing (Factura Electrónica) for taxpayers with lower economic capacity. Updated guidance issued in January 2026 confirms that the benefits remain in force through 31 December 2026.

Eligible taxpayers may claim a monthly tax credit of 80 Indexed Units (UI) (UYU 514 in 2026) for basic electronic invoicing services, applicable to services provided between 1 November 2019 and 31 December 2026. The benefit applies to selected VAT, IRAE, and IMEBA taxpayers, including new taxpayers and those below the prescribed income threshold, and excludes Monotributo regimes. Minimum VAT taxpayers may also combine this benefit with POS terminal rental subsidies, subject to applicable regulations.

Denmark Cancels OIOUBL 3.0

On 14 January 2026, the Danish Business Authority (Erhvervsstyrelsen), via NemHandel, announced that OIOUBL 3.0 will not be introduced. Following feedback from service providers at the Nemhandelsforum regarding implementation effort and planning impact, the authority reviewed its approach and confirmed that the OIOUBL 3.0 initiative has been cancelled.

Denmark will instead pursue the development of one unified document standard intended to meet both national and international requirements, providing greater planning certainty for stakeholders in 2026. Further details on the revised document strategy and future roadmap will be presented at the Nemhandelsforum on 24 February 2026.

Denmark to Introduce PEPPOL PKI G3 Signing for NHR SMP Responses

The Danish PEPPOL authority (NemHandel) has announced that the NHR SMP will begin signing SMP responses with a Peppol PKI Generation 3 (G3) production certificate from 11 March 2026.

All systems consuming SMP responses must support G3 certificate validation to avoid SMP lookup failures. The reference implementation has been updated, while participants using custom solutions must update their own systems. Early testing will be available in the demo environment, with expected instability between 21–23 January 2026.

Chile Makes Electronic Stamp Optional on Printed Electronic Receipts

On 30 December 2025, the Servicio de Impuestos Internos (SII), Chile, issued Resolución Exenta SII N° 207, removing the obligation to include the electronic stamp (timbre electrónico) on the printed representation of electronic sales and services receipts (boleta electrónica).

With effect from 1 January 2026, the electronic stamp on the printed copy of an electronic receipt becomes optional. This amendment applies only to the printed representation. The electronic document requirements remain unchanged, and the electronic stamp must continue to be included in the XML, which remains the official tax document recognized by the SII. The measure applies to electronic receipts issued under Resolución Exenta SII N° 74 of 2020, including subsequent amendments. Click here to read more about the resolution.

Chile Introduces Centralized Digital Signature for Electronic Receipts Issued via SII Free Systems

On 7 January 2026, the Servicio de Impuestos Internos (SII) issued Resolución Exenta SII N° 02, mandating the use of an SII-managed centralized digital signature for electronic receipts issued through SII free systems

Under this resolution, electronic receipts (boletas electrónicas)  including taxable and VAT-exempt receipts  and electronic credit notes issued via the SII free web platform or the SII mobile application will be digitally signed using a centralized SII signature. The measure applies only to taxpayers using SII-provided free issuance tools. Taxpayers using private or third-party DTE systems are not impacted.

The change aims to strengthen the security and authenticity of electronic receipts while removing the requirement for individual digital certificates for users of SII free platforms.Click here to read more about the resolution.

Slovakia Mandates Structured e-Invoicing from January 2027

The National Council of the Slovak Republic has adopted Law No. 385/2025 Z.z., amending the VAT Act to introduce mandatory structured e-invoicing with transaction-level digital reporting, in line with the EU ViDA Directive.

From 1 January 2027, Slovak VAT payers will be required to issue and receive structured e-invoices for domestic B2B and B2G transactions, using a certified delivery service and a European-standard compliant structured format. The framework will expand to intra-EU transactions from 1 July 2030 under harmonised reporting rules.

B2C transactions and certain security-related supplies are excluded. The legislative amendments are effective from 1 January 2026, ahead of the phased implementation.

Slovakia Issues Official Guidance on e-Faktúra Electronic Invoicing

The Financial Administration of the Slovak Republic has published official guidance on the forthcoming e-Faktúra electronic invoicing system, applicable to domestic invoicing in Slovakia.

The guidance confirms that Slovakia will adopt structured XML electronic invoices aligned with EN 16931, with invoice exchange conducted through the Peppol network. The Financial Administration will serve as the competent authority and will publish and maintain an official registry of certified service providers, expected to be available from 1 January 2026. The legal basis for e-Faktúra is established under Act No. 222/2004 Coll. on Value Added Tax, as amended. Further technical and procedural details are expected to be issued at a later stage.

Romania Updates RO e-Factura Invoice Transmission Deadline from January 2026 the deadline for On 24 December 2025, Romania adopted Government Emergency Ordinance (OUG) No. 89/2025, amending the rules governing the RO e-Factura system.

Effective from 1 January 2026, invoices must be transmitted to RO e-Factura within five (5) working days from the invoice issuance date, replacing the previous five calendar days deadline. The transmission period is capped by the statutory invoice issuance deadline under the Fiscal Code (Law No. 227/2015). The same five-working-day rule also applies to B2C invoices subject to RO e-Factura reporting.

The change requires businesses to calculate transmission deadlines based on working days and align internal invoicing processes accordingly.

Ecuador Mandates Immediate Transmission of Electronic Fiscal Documents from 2026

From 1 January 2026, the Ecuadorian Internal Revenue Service (SRI) requires the immediate transmission at issuance of key electronic fiscal documents, as confirmed on 30 December 2025 under Resolution No. NAC-DGERCGC25-00000014 and its amendment No. NAC-DGERCGC25-00000017.

The obligation applies to sales receipts, withholding certificates, and supplementary documents. This measure replaces deferred submission timelines and supports Ecuador’s tax system modernization and real-time tax control framework. Taxpayers must ensure their electronic billing systems are compliant by the effective date.