Here’s the latest roundup of important e-invoicing updates from October and November. Germany has announced new details about its e-invoicing mandate that will take place on January 1, 2025. France introduced guidelines for e-invoicing agents (‘PDP’), Belgium published an approved list of accounting software for its 2026 e-invoicing requirement. EU Finance Ministers found an agreement on ViDA and Malaysia updated its e-invoicing guidelines. Scroll down to learn more.
Germany: the BMF Shares Updates on Upcoming E-Invoicing Mandate
On October 16, the Germany Ministry of Finance (BMF) has released a letter outlining details – scope, formats, transmission and storage – about its upcoming B2B e-invoicing mandate, set to begin January 1, 2025.
The letter highlights accepted formats: XRechnung standard (core data model) and the ZUGFeRD format from version 2.0.1. Additionally, formats aligned with Directive 2014/55/EU—such as Factur-X and Peppol-BIS—will also meet the e-invoicing requirements.
France: E-Invoicing Model Refined Ahead of 2026 Mandate
On October 15, 2024, the French Tax Authority (Direction Générale des Finances Publiques -DGFiP) announced adjustments to its 2026 mandatory e-invoicing plan. Rather than providing free access through the Portail Public de Facturation (PPF), the PPF will now serve primarily as a business registry and data hub to transmit invoice data to the DGFiP. France will adopt a 5-corner e-invoicing model, meaning businesses must partner with a PDP (e-invoicing agent) to facilitate invoice exchanges with their customers. PDPs may include accounting and ERP vendors
Additionally, with this model shift, it is anticipated that the PEPPOL framework will be adopted as the infrastructure for e-invoice exchange.
Belgium Publishes a List of Approved E-Invoicing Software for 2026 mandate
The Belgian Federal Public Service Finance (FPS) has issued a list of approved accounting software applications that meet requirements for e-invoicing, which will become mandatory on January 1, 2026. These applications must connect to the PEPPOL network, although other platforms may be used if both parties agree, and the platforms meet EU compliance standards. Currently, Belgium’s mandate operates on a 4-corner model, meaning no direct government reporting is required. However, the country plans to transition to a 5-corner PEPPOL model in the future.
ViDA Agreement Reached with a New Timetable
EU Finance Ministers have approved, with a delayed schedule, the VAT in the Digital Age (ViDA) initiative during the ECOFIN meeting on November 5,2024. Next, the proposal will return to the EU Parliament for reapproval and then proceed to the Council for adoption, expected in early 2025. The revised timeline sets the following stages:
- July 2028: Launch of the Single VAT Registration (Pillar 3)
- January 2030: Launch of the Platform Economy (Pillar 2)
- July 2030: Digital reporting for intra-community transactions (Pillar 1)
ViDA represents a transformative shift in the EU’s VAT approach, aiming to simplify compliance, standardize reporting, and streamline operations for businesses across the EU.
Malaysia Updates its E-Invoicing Guidelines
The Malaysian Revenue Board (LHDM) has released an updated version of its e-invoicing guidelines. Starting from July 1, 2025, all taxpayers will be required to issue e-invoices for B2B, B2C, and B2G transactions. The only exception applies to businesses with annual sales under RM 150,000, which are excluded from this mandate.
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