Stay up-to-date with the latest developments in e-invoicing as countries around the world rapidly implement new mandates and regulations.
Belgium introduces real-time e-reporting system
The Belgian government has approved the introduction of a real-time e-reporting system for tax purposes, set to take effect on January 1, 2028.
This new system will follow a five-corner PEPPOL model, allowing businesses to either work with certified e-invoicing providers or use compatible software. It replaces the current annual customer listing and aligns with the European Commission’s recently approved VAT in the Digital Age (ViDA) regulations.
Businesses in Belgium must comply with the e-invoicing mandate by January 2026 and ensure their ERP and invoicing systems are upgraded to support real-time e-reporting before 2028.
Preparing early will be crucial to meeting the new regulatory requirements and avoiding potential disruptions.
Spain Introduces Voluntary E-Invoicing Service for Small Businesses
The Spanish Treasury will roll out a free, voluntary e-invoicing service for small businesses and freelancers starting July 1, 2025. This system will enable users to issue e-invoices and report transactions directly to the Agencia Tributaria (Spanish Tax Agency).
From January 1, 2026, small businesses will be required to start reporting on VERI*FACTU, the regulation that sets a standardized way of creating electronic billing records. Self-employed individuals will need to comply starting July 2026.
This initiative is independent of Crea y Crece, Spain’s broader e-invoicing mandate, which is set to take effect in January 2027.
UK Launches Public Consultation on Potential B2B and B2G E-Invoicing Mandate
On February 13, the UK’s tax authority (HMRC) and the Department for Business and Trade initiated public consultations to explore the possibility of mandating B2B and B2G e-invoicing.
The objective of this consultation is to standardize e-invoicing across the UK and encourage wider adoption among businesses. Currently, companies can implement e-invoicing voluntarily, without requiring approval from HMRC. However, for B2G transactions, invoices submitted to the NHS must comply with the EN 16931 format.
UAE Opens Public Consultations on E-Invoicing Implementation
The UAE Ministry of Finance and the Federal Tax Authority have launched public consultations to gather feedback from key stakeholders on e-invoicing data requirements. This initiative aims to ensure transparency and align the upcoming mandate with industry needs.
As part of its digital tax transformation, the UAE is preparing to introduce mandatory e-invoicing by July 2026. The consultation process will help shape the final framework, ensuring a smooth transition for businesses across the country.
Norway Reviews Mandatory B2B E-Invoicing and Digital Bookkeeping
The Norwegian Tax Administration has initiated a review of mandatory B2B e-invoicing and digital bookkeeping, with the first proposal expected in June 2025.
Early indications suggest that Norway may adopt an approach similar to Denmark’s e-invoicing and bookkeeping system, aiming to enhance business efficiency and generate savings of over NOK 5 billion for local businesses.
Despite previous reluctance—due to low VAT fraud rates—this move signals a shift towards digital tax compliance, aligning Norway with broader European trends.
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