The dominoes are falling faster than ever. Governments across the globe are accelerating their push to mandate electronic invoicing (eInvoicing). These efforts are fundamentally rewriting the rules of tax compliance. This global shift is aimed at enhancing efficiency and combating fraud, but for businesses operating internationally, it creates a complex web of new requirements.
Compliance Adjustments can Take Years
Regulation monitoring is becoming the new normal, and compliance starts with invoice creation and delivery. But accommodating multiple new mandates every year can take months and even years due to the complexity of making changes inside back-end ERP systems. Learn how Billtrust works with your ERP to automate compliance across multiple countries.
Staying ahead of constantly evolving deadlines and technical standards is no longer just good practice—it’s a business imperative. This comprehensive overview is your quarterly guide to the latest eInvoicing developments worldwide, ensuring you have the latest information you need to navigate new changes successfully.
The U.S. and Europe
U.S. Government Takes its First Step Toward eInvoicing
On March 25, 2025, the U.S. government issued an Executive Order to mandate a transition to digital payments for all Federal transactions. The initiative is the global leader’s first indicator that eInvoicing regulations may follow. As evidenced by previous European financial policies, governments often establish B2G regulations before rolling out broader rules for B2B and B2C accounts receivable practices.
While the Executive Order is focused on electronic payments (ePayments) rather than eInvoicing, the U.S. is clearly digitizing its internal practices – a move that Billtrust views as a logical door-opener for more widespread financial digital transformation. Everything from tax returns and benefits payments to vendor payments and intergovernmental payments are affected by the new Order. All Federal Agencies are expected to make the transition “as soon as practicable.” Learn more about the new Executive Order here.
This is a groundbreaking initiative. Moving forward, U.S. financial policy will become one of the most important trends for finance leaders to watch.
EU: Strategy to Accelerate eInvoicing Adoption
On May 22, 2025, the European Commission released its "Strategy for making the Single Market simple, seamless and strong," which positions eInvoicing as a key digital enabler. The strategy addresses the limited adoption of the existing EU eInvoicing standard, which has faced issues with interoperability and data reuse.
To combat this, the Commission proposes several measures:
- Ensuring interoperability and deployment of the European eInvoicing standard.
- Integrating eInvoicing modules into accounting software.
- Auditing national certification schemes.
- Piloting the reuse of eInvoicing data for sustainability reporting and linking it with customs data.
Other Countries
Cambodia: B2B eInvoicing in 2026
In May, Cambodia's General Department of Digital Economy (GDDE) introduced the CamInvoice system, a new platform for business-to-government (B2G) electronic invoicing. The government plans a phased rollout, which will mandate the system for business-to-business (B2B) transactions in 2026.
Croatia: Draft Law on Fiscalization
The Croatian government took a significant step in updating its fiscal framework by proposing a Draft Law on Fiscalization on April 24, 2025. This legislation mandates the use of eInvoicing for all B2B transactions. Both issuers and recipients must “fiscalize” invoices in real-time.
While the new law is set to take effect on September 1, 2025, businesses will have until January 1, 2026 to comply.
Denmark: eInvoicing Format Postponed
In March, the Danish Business Authority announced a postponement of the final release date for the new Danish eInvoicing format, OIOUBL 3. Originally planned for April 2025, the release is now expected in October 2025. This delay stems from several inquiries sent to the authority that require further analysis.
Estonia: Mandatory B2B eInvoicing Compliance Proposed
The Estonian Ministry of Finance (MoF) has proposed the introduction of mandatory eInvoicing for B2B transactions. Taking into account the upcoming "VAT in the Digital Age" (ViDA) changes and the experiences of other EU countries, the MoF is still deciding on a specific implementation model. A draft of the proposal will be presented to the Estonian Parliament, with the government aiming to implement these changes by 2027.
A key goal is to revise the current legislation on eInvoicing in public procurement, transforming the existing Directive into a Regulation. This would make the EU eInvoicing standard mandatory for all public procurement by the fourth quarter of 2026.
France: No Delay in CTC Mandate
In April, the French National Assembly rejected a proposed delay for new eInvoicing and electronic reporting requirements. Consequently, the new mandates will apply from September 1, 2026, for large and medium-sized companies, with a potential three-month extension to December 1, 2026. For micro-enterprises and SMEs not part of a single taxable entity, the requirements will take effect on September 1, 2027, with a possible extension to December 1, 2027.
An updated version of Factur-X (version 1.07.3) was released on May 7, 2025. This version is compliant with the EU EN16931 standard for the ViDA initiative and became effective on May 14, 2025.
Factur-X, a hybrid format combining a PDF invoice with an embedded XML file, was originally designed for SMEs. It is now widely adopted by service providers, including all registered Partner Dematerialization Platforms (PDP) in France, for the upcoming 2026 French eInvoicing mandate.
Also in May, the French Standardization Association (AFNOR) published revised technical specifications for eInvoicing and electronic reporting. These B2B specifications detail the required syntax and semantic structure for compliant invoices, obligating businesses to adapt their ERP systems to meet the new requirements ahead of the mandate's phased rollout.
In June, the French tax authorities finalized a draft of the API techical requirements for the upcoming B2B mandate.
Germany: Updated Version of ZUGFeRD
An updated version of ZUGFeRD 2.3 (now published as ZUGFeRD 2.3.3) was released on May 7, 2025. Similar to developments in France, this new version is compliant with the EU EN16931 standard and became effective on May 14, 2025.
The updates include the Code Lists of the EN16931 Standard, along with editorial and schematron corrections. Originally designed for SMEs, ZUGFeRD is now adopted by many service providers and is compatible with the ongoing German eInvoicing mandate.
Developed by the Forum elektronische Rechnung Deutschland (FeRD), ZUGFeRD is a hybrid format that combines a PDF invoice with an XML file. It also allows for the use of reference profiles, such as XRECHNUNG.
There is also speculation that the German government plans to shift its domestic B2B eInvoicing mandate to a 5-corner electronic reporting model by 2030, which would require businesses to use certified service providers.
Greece: New eTransport Timelines and Reporting Rules
Greece implemented significant updates to its eDelivery mandate on April 1, 2025. The changes, which impact taxpayers with gross income over €200,000 and those in specific sectors, are being rolled out in two phases. Phase 1 focuses on issuing and submitting transport documents to the myDATA platform, with mandatory compliance rolling out between June and December 2025. Phase 2 introduces real-time tracking of goods and becomes mandatory for all affected taxpayers on December 1, 2025.
Key requirements include the submission of specific transport documents by the recipient to the myDATA platform within five days of receipt for surpluses, deficits, or intracommunity acquisitions. Additional amendments involve the standardization of terminology, mandatory QR codes for certain documents, and the removal of the Recipient VAT number from the UID composition for some document types. Requirements for certain cross-border transaction documents have been discontinued.
Israel: Acceleration in Timeline for Allocation Number Requirements
Israel is moving up its deadlines for new invoice allocation number requirements. The Knesset Financial Committee announced these accelerated timelines on March 17, 2025. The new mandatory thresholds are:
- January 2026: For invoices exceeding 10,000 NIS (approx. €2,450).
- June 2026: For invoices exceeding 5,000 NIS (approx. €1,220).
Additionally, the committee announced that the threshold for submitting detailed VAT reports will be lowered to 500,000 NIS by October 2025.
Latvia: Proposal to Start B2B eInvoicing in 2027
On April 16, 2025, the Latvian parliament (Saeima) submitted a draft law to the Budget and Finance (Tax) Committee proposing a one-year postponement of the mandatory B2B eInvoicing implementation. If accepted, the new effective start date will be January 1, 2027, giving taxpayers additional time to prepare.
Nigeria: New eInvoice Platform Mandated
As a core part of its 2023/24 digital strategy, Nigeria's Federal Inland Revenue Service (FIRS) has mandated the new Merchant Buyer Solution eInvoice platform for all VAT-registered businesses, replacing traditional invoices for all transaction types.
The platform integrates directly with FIRS systems to improve compliance and efficiency through real-time invoice tracking. To use the system, businesses must register with a Tax Identification Number (TIN) and a verified email through the FIRS MBS Portal.
Oman: Modernizing the Tax Framework Kicks Off
The Tax Authority in Oman signed an agreement with Omantel on May 12, 2025, to implement an advanced eInvoicing system. This initiative is a significant step in Oman's digital tax transformation, aiming to modernize the country's tax framework and improve efficiency.
Poland: eInvoicing Implementation Roadmap Announced
On March 31, 2025, the Polish Ministry of Finance presented a detailed plan for implementing the eInvoicing mandate, confirming that the original timelines remain largely unchanged for most taxpayers. In May, the Ministry also released three draft acts for public review.
Key points of the KSeF roadmap include:
- Timeline for KSeF 2.0: The legislative process is set to conclude by the end of July 2025. API testing will begin in September 2025, followed by the release of a trial application in November 2025. Mandatory implementation is scheduled for February and April 2026.
- Offline Mode: All users will have extended use of an offline invoice mode with a QR code, which must be entered into the KSeF system by the next business day.
- Deadline Extensions: Several obligations, including penalties and invoices for small transactions, have been postponed to December 31, 2026.
- Certification and Attachments: Certificates will be available from November 2025. Invoices will be able to include attachments, particularly for utilities and telecom services.
In May, the Ministry of Finance also released a draft version of the FA(3) logical structure for the obligatory National eInvoicing System. Set to replace the current FA(2) structure starting February 1, 2026, the FA(3) logical structure will be accessible as an electronic template on the e-PUAP platform, accompanied by additional related materials.
Saudi Arabia: Wave 22 Announced
On March 21, 2025, the Saudi Zakat, Tax and Customs Authority (ZATCA) announced the criteria for the 22nd wave of taxpayers who must comply with the second phase of the eInvoicing mandate. Taxpayers with VAT-subject revenues exceeding 1 million SAR during 2022, 2023, or 2024 must integrate with the FATOORA platform by December 31, 2025.
Spain: Deadlines for Verifactu Compliance Extended
Spanish Tax Authorities extended the compliance deadlines for the Veri*factu invoicing software regulation on April 2, 2025.
The new deadlines are:
- Corporate Taxpayers: Extended to January 1, 2026 (from July 1, 2025).
- All Other Taxpayers: Extended to July 1, 2026.
- Software Producers and Vendors (with multi-year maintenance contracts): Extended to January 1, 2026.
Taxpayers using the Immediate Information Supply (SII) system are exempt from Veri*factu requirements.
Separately, broader eInvoicing regulations in Spain are anticipated to start in January 2027 for taxpayers with an annual turnover exceeding €8 million, and from 2028 onwards for all other taxpayers. The final details of this eInvoicing scheme are expected to be published within 2025.
UAE: Draft Peppol Billing Specifications Released
OpenPeppol, in collaboration with UAE authorities, has released draft specifications for a new eInvoicing standard called Peppol International AE Billing and Self Billing (AE PINT). Peppol members had until April 25, 2025, to provide feedback on the drafts, which are expected to evolve before the first wave of the UAE eInvoicing mandate begins on July 1, 2026.
Vietnam: eInvoicing Regulations Amended
On March 20, 2025, the government of Vietnam issued a new Decree, introducing amendments to the nation's eInvoicing regulations, with an effective date of June 1, 2025. It aims to clarify the responsibilities of taxpayers, intermediaries, and software providers, while also expanding the mandatory application of eInvoicing across various business sectors. The decree specifies updates related to invoice content, issuance timing, types of invoices, and procedures for replacement and adjustment.
Billtrust is Here to Help
The transition to mandatory B2B eInvoicing around the world is a significant shift that requires careful preparation. While eInvoicing has many benefits for businesses, there are challenges ahead. Billtrust’s AR platform is purpose-built to make tax mandates and eInvoicing compliance automatic for companies doing business internationally.
Contact us today to learn more.
FAQ
eInvoicing compliance refers to adhering to government-mandated rules for creating, sending, receiving, and storing invoices in a structured, electronic format. These regulations aim to increase tax transparency, reduce fraud, and streamline business transactions.
Governments globally are enforcing B2B eInvoicing to gain real-time visibility into transactions, combat tax evasion like VAT fraud, and digitize their economies. For businesses, this shift ultimately enhances efficiency and reduces administrative burdens.
Both Factur-X (France) and ZUGFeRD (Germany) are hybrid eInvoicing formats that combine a human-readable PDF with machine-readable XML data. They are built on the same European standard (EN 16931) and are designed to facilitate easier adoption of eInvoicing, especially for SMEs.
The "VAT in the Digital Age" (ViDA) initiative is a set of proposals from the European Commission aimed at modernizing the EU's Value Added Tax system. A core component is the move towards digital reporting requirements and mandatory eInvoicing for cross-border B2B transactions within the EU.