E-Invoicing & E-Reporting developments in the news in week 10/2025

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HIGHLIGHTS OF WEEK 10/2025

Bolivia

Bolivia revises the digital tax document issuing deadline for taxpayer groups 9, 10, 11 and 12
- The Bolivian National Tax Service has postponed the requirement for taxpayer groups 9, 10, 11, and 12 to issue digital tax documents via the assigned online billing modality until October 1, 2025.
- This change follows the publication of Resolution No. 102500000008, 102500000009, and 102500000010, which revised the initial deadline from March 1, 2025.
- Taxpayers in the affected groups can find more information on the National Tax Service’s dedicated website.
Croatia Proposes Mandatory Electronic Invoicing as of Jan 1, 2026 – DRAFT law in English
- Mandatory eInvoicing Implementation: Croatia’s proposed law mandates that all companies in the value-added tax (VAT) system must begin issuing electronic invoices (eInvoices) starting January 1, 2026, with a complete transition from paper invoices to eInvoices required by January 1, 2027. Entities outside the VAT system, including local governments and state-funded organizations, will have an additional year to comply.
- Enhanced Fiscalization and Tax Monitoring: The law expands the fiscalization framework to cover all invoices related to final consumption (B2C), as well as business (B2B) and government (B2G) transactions. It aims to improve transparency, reduce VAT fraud, and streamline tax compliance by requiring real-time data reporting to the Tax Administration.
- Administrative Efficiency and Cost Savings: The transition to mandatory eInvoicing is expected to significantly reduce administrative burdens and costs for businesses, potentially saving over EUR 120 million. The law also promotes a free application for small taxpayers to facilitate the digital transition, leading to a more efficient and environmentally friendly invoicing process.
Latvia – Mandatory B2B E-Invoicing and E-Reporting as of Jan 1, 2026
- Mandatory Structured E-Invoicing: As of January 1, 2026, all invoices issued by Latvian companies to one another (excluding budget institutions) must be in a structured electronic format compliant with EU standards, facilitating automatic and electronic processing.
- Exceptions and Special Cases: Certain transactions are exempt from the e-invoicing requirement, including those confirmed via specific electronic payment documents or generated by certain government systems, as well as invoices from state security institutions until relevant legislation is enacted.
- E-Reporting and Data Submission: The law mandates that structured electronic invoice data be submitted to the State Revenue Service starting January 1, 2026, with procedures defined by the Cabinet of Ministers. Additionally, businesses can convert paper documents to electronic format for archiving, and electronic confirmations can replace traditional signatures for internal documents.
Norway Explores Mandatory E-Invoicing for B2B Transactions
- Extension of E-Invoicing Requirements: Norway is considering extending its existing e-invoicing mandate for B2G transactions, established in 2012 using the PEPPOL framework, to include B2B transactions, aiming to enhance tax compliance and reduce fraud.
- Evaluation of Regulatory Needs: The Ministry of Finance is conducting a study to assess the regulations necessary for electronic accounting systems to support mandatory e-invoicing, with the Danish bookkeeping model being explored as a potential framework.
- Future Developments: While no specific timeline has been established for the implementation of these changes, businesses are encouraged to stay informed as Norway aligns with global trends in digital tax compliance.
Saudi Arabia announces 21st wave of Phase 2 e-invoicing integration
- On February 28, 2025, Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) announced that taxpayers with a taxable turnover exceeding SAR 1.25 million during the years 2022, 2023, or 2024 are included in the 21st wave of Phase 2 e-invoicing integration, requiring compliance between September 1, 2025, and November 30, 2025.
- The implementation of e-invoicing in Saudi Arabia began with Phase 1 in December 2021, which mandated e-invoice generation, followed by Phase 2 starting January 2023, which requires integration of taxpayer systems with ZATCA’s e-invoicing platform for real-time invoice transmission.
- Affected taxpayers must prepare their IT systems for compliance with the new e-invoicing requirements to avoid penalties, while those not in the current waves should stay informed of future ZATCA announcements regarding their integration timelines.
Sweden Adopts Peppol for Customs Invoicing in 2025
- Transition to Peppol Format: Starting March 1, 2025, Swedish Customs will implement a new customs invoicing system based on the Peppol format, replacing the current XML format to standardize and structure invoice data for better compliance and efficiency.
- Requirements for Businesses: All businesses and individuals receiving invoicing data from Swedish Customs must adjust their systems to the new Peppol format, which includes obtaining a Peppol ID and appointing a Peppol operator to ensure they can receive custom invoice data and meet customs payment obligations.
- Availability of PDF Invoices: While customs invoices will still be accessible in PDF format through the government’s e-services portal, the content will change to align with the Peppol requirements. Businesses are urged to prepare promptly to comply with the new system, as it impacts VAT reporting timelines to the Swedish Tax Agency.