E-Invoicing & E-Reporting developments in the news in week 8/2025

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NEW COUNTRY SPECIFIC BRIEFINGS ON E-INVOICING

Belgium
France
Germany
Italy
Poland
Romania

HIGHLIGHTS OF WEEK 8/2025

Malaysia’s Updated Timeline for e-Invoicing Implementation
- Postponement of e-Invoicing Deadline: The Malaysian government has extended the e-Invoicing deadline for small and medium enterprises (SMEs) with annual sales between RM150,000 and RM500,000 to January 1, 2026, providing over 240,000 SMEs with a six-month transition period to adapt.
- Exemptions and Government Support: SMEs with annual sales below RM150,000 are exempt from e-Invoicing requirements, benefiting over 700,000 small traders. To support the transition, the government offers free access to the MyInvois portal, a mobile app for tax submission, and nationwide training conducted by the Inland Revenue Board (LHDN).
- Tax Incentives for Digital Transformation: The government has introduced various tax incentives to assist SMEs in adopting e-Invoicing, including capital allowances for ICT investments and tax deductions for e-Invoicing consultancy fees, aiming to facilitate a smooth transition and encourage digitalization by 2026.
Norway Explores e-Invoicing for Businesses as a future Outlook
- Investigation into Digital Bookkeeping and e-Invoicing: The Norwegian Ministry of Finance is investigating digital bookkeeping and e-Invoicing requirements to enhance competitiveness, improve tax compliance, and streamline reporting obligations for businesses, potentially adopting a model similar to Denmark’s mandatory e-Invoicing system.
- Existing Framework and Future Expansion: Norway has mandated e-Invoicing for Business-to-Government (B2G) transactions since 2012 and is considering extending this requirement to Business-to-Business (B2B) transactions to improve tax reporting efficiency and reduce fraud.
- Timelines and Business Preparedness: The Ministry plans to complete its investigation by mid-June 2025, but a timeline for implementing mandatory e-Invoicing has not been established. Businesses are advised to monitor updates, assess their systems for compatibility, and prepare for potential compliance requirements in the near future.
Dominican Republic Offers Tax Credit for E-Invoicing Adoption
- Tax Credit Overview: The Dominican Republic’s DGII issued Notice No. 05-25, establishing a tax credit for businesses implementing e-invoicing, applicable to various tax liabilities within the same fiscal year.
- Credit Details: The maximum credit limit is set at 2 million Dominican pesos (approximately US$32,161), and businesses must apply within six months of the notice’s publication to be eligible.
- Eligibility and Restrictions: Certain conditions must be met to qualify, with exclusions for those using DGII’s free invoicing technology or under special tax regimes; the credit cannot be refunded or offset against other taxes.
E-Faktur Client Desktop: New Option for Tax Invoice Creation
- E-Faktur Client Launch: Starting February 12, 2025, Taxable Entrepreneurs (PKP) can use the e-Faktur Client Desktop application to create tax invoices for Taxable Goods and Services, as outlined in Decree KEP-54/PJ/2025.
- Exclusions from E-Faktur Use: The application cannot be used for specific transaction codes (e.g., other deliveries to foreign passport holders) or for centralized VAT invoicing by branches, and tax invoices confirmed after January 1, 2025.
- Multiple Invoice Creation Channels: PKP can create tax invoices through three channels, including Coretax DJP and integrated Tax Application Service Providers, with specific guidelines for serial number applications and data availability in Coretax DJP.
Costa Rica Extends Electronic Invoicing Deadline to September 2025
- New Implementation Deadline: Costa Rica’s Ministry of Finance announced that taxpayers must implement version 4.4 of electronic invoicing rules by September 1, 2025, extending the original deadline of June 1, 2025.
- Reason for Extension: The extension aims to provide taxpayers and developers additional time to adjust their systems for proper electronic invoice issuance, ensuring a smooth transition to the updated requirements.
- Importance of Electronic Invoicing: Electronic invoices are crucial for the pre-population of information in self-assessment returns as part of the TRIBU-CR project, which aims to enhance the digital treasury transformation in Costa Rica.