What’s new in the world of e-invoicing? Greece has just secured approval from the European Commission to implement a B2B e-invoicing mandate, set to take effect in 2025. Meanwhile, Estonia is planning its own mandate for 2027, and Venezuela is introducing a new e-invoicing license for its taxpayers. The global shift towards digital invoicing is gaining momentum—let’s dive into the latest developments.
Greece Secures Approval for E-Invoicing Implementation
On January 13, the European Commission granted Greece permission to introduce a mandatory e-invoicing system. This approval will be effective from July 1, 2025, until June 30, 2026, after which the VAT in the Digital Age (ViDA) reforms will remove the need for individual EU approvals.
Greece’s e-invoicing framework will complement the existing myDATA system, which has required businesses to report VAT invoices and e-books to the tax authorities since 2022. Thanks to the European Commission approval, the country is likely to mandate e-invoicing on B2B transaction from 2025.
Estonia Sets 2027 Rollout for B2B E-Invoicing Mandate
Estonia is taking a significant step toward digital transformation by introducing a B2B e-invoicing mandate set to launch in 2027. The Estonian Ministry of Finance has confirmed its plans, with a draft of the legislation expected to be open for consultation by June 2025.
This initiative builds upon the country’s existing e-invoicing framework, which, starting in July 2025, will grant Estonian businesses the right to request structured e-invoices from their suppliers. By mandating digital invoicing, Estonia aims to streamline transactions, improve financial transparency, and enhance efficiency across industries.
Venezuela Introduces E-Invoicing License for Taxpayers
Venezuelan businesses now have the opportunity to transition to digital invoicing, thanks to new guidelines from SENIAT (National Integrated Customs and Tax Administration Service). Under the updated legislation, eligible taxpayers can apply for a license to issue e-invoices, streamlining compliance and record-keeping.
Three key groups will be able to adopt e-invoicing:
- Businesses handling B2B and B2G transactions that are not already required to use fiscal cash registers.
- Taxpayers operating on online platforms, facilitating smoother digital transactions.
- Additionally, invoices not processed through a centralized system must follow a sequential numbering format to maintain regulatory compliance.
Slovakia Begins Public Consultations for B2B E-Invoicing Rollout
Slovakia has officially kicked off discussions on implementing B2B e-invoicing, marking a significant step against tax evasion. The country will publish the first draft of the legislation in summer 2025, outlining a phased approach to adoption.
The rollout will take place in three key stages:
- January 2027 – Businesses must adopt structured e-invoicing for domestic B2B transactions, ensuring compliance with the EU EN16931 standard.
- January 2027 – Companies will also be required to report domestic B2B transactions to tax authorities.
- July 2030 – Slovakia will fully integrate into the ViDA framework, implementing e-invoicing and tax reporting for intra-community B2B transactions across the EU.
Paraguay Expands SIFEN E-Invoicing Mandate to More Businesses
The Paraguayan tax authority (DNIT) has announced a new wave of taxpayer groups—including medium and large enterprises—that must comply with the SIFEN (Sistema Integrado de Facturación Electrónica Nacional) e-invoicing mandate. This expansion will affect over 4,000 businesses, with enforcement beginning in March 2025.
Like many other Latin American countries, Paraguay follows a pre-clearance model, meaning electronic invoices must be validated by the tax authority before being forwarded to the buyer. This ensures greater transparency, minimizes fraud, and enhances tax collection efficiency.
Philippines Resumes E-Invoicing Pilot for Major Taxpayers
After a temporary suspension due to technical issues, the Bureau of Internal Revenue (BIR) in the Philippines has restarted its e-invoicing pilot program. The initiative aims to implement mandatory B2B e-invoicing for the country’s largest taxpayers.
Invoices will be processed through the Electronic Invoicing System (EIS) and must include a digital signature. They will be submitted to tax authorities in JSON format, but unlike some other countries, pre-clearance is not required before sending invoices to buyers. This shift is expected to enhance tax transparency and streamline compliance for businesses operating in the Philippines.
Morocco Prepares for 2026 E-Invoicing Rollout
As part of its digital tax modernization, Morocco’s Directorate General of Taxes (DGI) is moving forward with its mandatory e-invoicing mandate, set to launch in 2026. A pilot phase will begin in October 2025, allowing businesses to test the system before full implementation.
To ensure a smooth transition, the DGI is evaluating two possible models: post-audit model, where businesses issue invoices first and report them later, or continuous transaction control (CTC) model, which requires real-time validation by tax authorities before an invoice can be sent to the buyer.
Morocco’s e-invoicing system will be based on international e-invoicing standards, including Universal Business Language (UBL) and Cross-Industry Invoice (CII), ensuring compatibility with global trade requirements.
Are you ready for e-invoicing?
Is your company ready to receive e-invoices in JD Edwards? Get in touch with our team and learn how to be e-invoice ready with SCANMAN AP Automation.
