E-Invoicing & E-Reporting developments in the news in week 9/2025

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NEW COUNTRY SPECIFIC BRIEFINGS ON E-INVOICING

ASIA

NEW – Malaysia

EUROPE

Belgium
France
Germany
Italy
Poland
Romania

HIGHLIGHTS OF WEEK 9/2025

Belgium – Non-established entities may be exempt from the E-Invoicing obligation
- Mandate as of July 1, 2026: Belgium will implement E-Invoicing for domestic transactions as of January 1, 2026. The mandate also included non-established entities to receive E-Invoices.
- E-Invoicing Obligations: Belgium’s requirement for non-established entities to receive E-Invoices diverges from the EU VAT Directive, complicating harmonization and increasing costs for multinational corporations.
- Recent Clarification: During a recent webinar, it was suggested that non-established entities may be temporarily exempt from this obligation until electronic reporting is fully implemented by 2028.
Bosnia and Herzegovina Holds Public Hearing on Draft E-Invoicing Law
- Bosnia and Herzegovina has initiated a public hearing on the Draft Law for Fiscalisation of Transactions, running from January 1 to March 1, 2025, to gather input on e-invoicing and real-time reporting regulations.
- The draft law aims to implement mandatory e-invoicing for B2B, B2G, and B2C transactions to combat tax fraud, with a focus on creating an effective legal framework through public consultation.
- Interested parties can submit feedback via a Public Discussion Form available on the Federal Ministry of Finance’s website, which will inform the final proposal for the e-invoicing law.
Croatia Proposes Mandatory Electronic Invoicing as of Jan 1, 2026
- Expansion of Fiscalization Scope: The proposed law broadens the existing fiscalization framework by mandating the fiscalization of all invoices related to final consumption (B2C), as well as the issuance and fiscalization of electronic invoices (eInvoices) in business transactions between taxpayers (B2B) and between taxpayers and public bodies (B2G). This transition aims to enhance transparency and efficiency in tax monitoring.
- Implementation of eInvoices: A significant feature of the proposal is the introduction of mandatory eInvoices starting January 1, 2026, for taxpayers in the VAT system, with a complete transition from paper invoices to eInvoices by January 1, 2027. The law outlines the procedures for issuing, receiving, and fiscalizing eInvoices, enhancing real-time data reporting to the Tax Administration to combat VAT fraud and streamline tax compliance.
- Administrative Benefits and Cost Savings: The law is expected to reduce administrative burdens significantly by eliminating various tax returns and paperwork associated with traditional invoicing, leading to estimated savings of over EUR 120 million for businesses. Additionally, the law promotes the use of a free application for small taxpayers to facilitate the transition to digital invoicing, encouraging a more efficient and environmentally friendly approach to business operations.
Greece – Council of the EU approves implementation of Mandatory Electronic Invoicing for B2B Transactions in Greece
- Special Measure for Electronic Invoicing: Greece is authorised to implement mandatory electronic invoicing for transactions between taxable persons within its territory, deviating from Articles 218 and 232 of Directive 2006/112/EC, from 1 July 2025 to 31 December 2027.
- Implementation and Benefits: The measure aims to enhance the efficiency of tax collection, reduce VAT fraud, and simplify administrative processes through real-time data transmission to Greece’s myDATA platform. It is expected to lower costs associated with paper invoicing and improve compliance.
- Conditions and Reporting: Greece must notify the European Commission of the national measures taken to implement this decision and provide a report by 31 March 2027 assessing the measure’s effectiveness in combating VAT fraud and its impact on businesses. The measure will cease if a general EU system for electronic invoicing is adopted before the end date.
Malaysia Updates e-Invoicing Timeline – New Implementation Dates & Interim Measures
- Revised e-Invoicing Timeline: Malaysia has introduced a phased implementation schedule for e-Invoicing based on annual turnover, with deadlines set from August 2024 to January 2026, allowing businesses to prepare adequately for compliance.
- Interim Relaxation Measures: A six-month interim relaxation period for each implementation phase will enable businesses to gradually adopt e-Invoicing practices without immediate compliance pressure, allowing for consolidated invoicing and custom information input.
- Preparation Recommendations: Businesses of varying sizes are encouraged to proactively enhance their invoicing systems, train staff, and utilize government resources during the interim period to ensure a smooth transition into the new e-Invoicing framework.
Nigeria’s FIRS Launches E-Invoicing Pilot for Large Taxpayers
- On February 17, 2025, the Federal Inland Revenue Service (FIRS) announced plans to initiate an e-invoicing pilot in the second half of the year, targeting selected large taxpayers during a stakeholder engagement meeting.
- This pilot follows FIRS’s earlier announcement in September 2024 about mandatory e-invoicing through the FIRS e-invoice system, part of the Tax Administration Solution 3.0 project, with ongoing consultations and stakeholder engagement.
- The national e-invoice, compliant with global best practices and utilizing BIS Billing 3.0 UBL for e-invoice exchange, aims to gather insights from the pilot to inform broader implementation for additional taxpayer groups.
Slovenia Postpones Mandatory B2B E-Invoicing to 2027
- On February 11, 2025, the Financial Administration of the Republic of Slovenia (FURS) published a new draft law introducing mandatory B2B e-invoicing, which postpones its implementation from June 2026 to January 2027 for all taxpayers.
- The revised draft removes the requirement for near real-time e-reporting to FURS and includes the Peppol network as a valid exchange option for B2B e-invoicing, alongside certified service providers and direct exchange methods under specific compliance conditions.
- Stricter requirements for service providers, including ISO/IEC 27001 certification, are introduced, and B2C e-invoicing is permitted with prior agreement, while the draft law will be submitted to the National Assembly for further legislative consideration.