E-Invoicing & E-Reporting developments in the news in week 11/2025

New LinkedIn Group: Global E-Invoicing & Real Time Reporting developments

Follow the latest updates on E-Invoicing and Real Time Reporting on www.vatupdate.com and the LinkedIn pages on E-Invoicing/Real Time Reporting and ViDA.

NEW COUNTRY SPECIFIC BRIEFINGS ON E-INVOICING

ASIA

Malaysia

EUROPE

Belgium
France
Germany
Italy
Poland
Romania

HIGHLIGHTS OF WEEK 11/2025

European Union – European Council Adopted the VAT in the Digital Age (ViDA) package on March 11, 2025
- Mandatory E-Invoicing and Digital Reporting:
  - Effective immediately, the Member States do not longer require the approval of the European Commission to introduce an E-Invoicing mandate for domestic entities between established entities in that country.
  - The ViDA package, adopted on March 11, 2025, mandates Member States to introduce mandatory e-invoicing for B2B transactions of intra-EU transactions under specific conditions, starting from July 1, 2030. This initiative aims to standardize e-invoicing processes across the EU and improve compliance and tax collection
- Implementation Timeline: Key dates include:
  - January 1, 2027: Updates to the One-Stop Shop (OSS) framework and minor legislative clarifications for users.
  - July 1, 2028: Platforms in short-term accommodation and passenger transport must comply with new deemed supplier measures.
  - January 1, 2030: Mandatory e-invoicing becomes effective for cross-border B2B transactions, with national systems required to align with EU standards by January 1, 2035.
- Phased Approach to Compliance: The implementation of ViDA will occur progressively, with an emphasis on enhancing the Import One-Stop-Shop (IOSS) for better controls, transitioning to the mandatory reverse charge for non-identified suppliers, and ensuring that domestic digital reporting systems are harmonized with EU standards by the end of the rollout in 2035.
Costa Rica Clarifies Electronic Invoice Rules for Imports
- Clarification on Electronic Invoices: Costa Rica’s Tax Authority issued Private Letter Ruling No. MH-DGT-0006-2025 on March 3, 2025, stating that electronic invoices are not required for tangible goods imported from non-resident suppliers if the transaction is supported by the Single Customs Document (DUA) and the supplier’s invoice.
- Mandatory E-Invoicing for Intangible Goods: For intangible goods or services purchased from non-residents, the ruling confirms that an electronic invoice is mandatory, aligning with the country’s Electronic Invoicing Regulations.
- Extension of E-Invoice Version Deadline: The Ministry of Finance announced an extension of the deadline for implementing amendments to electronic invoices (version 4.4) to September 1, 2025, as detailed in bulletin CP-08-2025 issued on February 11, 2025.
Estonia Approves Optional Mandatory E-Invoicing from July 2025
- By July 2025, businesses can register for machine-readable e-invoices, marking a voluntary phase for system integration. The mandatory e-invoicing in 2027 is projected to add €16 million annually to state revenue, improve VAT collection, and streamline administrative processes for taxpayers.
Greece – Formal EU Approval for B2B E-Invoicing Mandate Published
- Authorization for B2B E-Invoicing: The Council of the European Union has formally adopted Council Implementing Decision 2025/502, allowing Greece to implement a country-wide mandate for B2B e-invoicing for domestic transactions between taxpayers established in Greece, effective from July 1, 2025.
- Integration with myDATA Platform: The Decision emphasizes that the implementation of e-invoicing will enable direct transmission of e-invoice data to Greece’s existing myDATA platform, facilitating the issuance of pre-filled tax returns and enhancing compliance and efficiency.
- Future Compliance Framework: The Decision is valid until December 31, 2027, after which Greece will no longer need to request extensions for its e-invoicing mandate due to the adoption of the EU VAT in the Digital Age (ViDA) package. The Greek government is expected to publish local legislation to clarify compliance deadlines for businesses following this approval.
Philippines: Understanding the New e-Invoicing Regulation: Key Changes and Compliance Guide
- Mandatory Compliance for Specific Taxpayers: The new Revenue Regulations by the Philippines Bureau of Internal Revenue require mandatory electronic invoicing and sales reporting for companies engaged in e-commerce, large taxpayers, and entities within the Large Taxpayer Service, with a compliance deadline set for March 2026.
- Implementation of Electronic Sales Reporting System (ESRS): Taxpayers must electronically transmit sales data in structured formats (e.g., JSON or XML) to the BIR, avoiding traditional formats like PDFs, to facilitate efficient data analysis.
- Incentives and Penalties: Businesses adopting the new systems can receive tax deductions (100% for micro and small taxpayers, 50% for medium and large taxpayers), while non-compliance may result in penalties under the Tax Code. A transitional period is provided for initial compliance groups to adapt to these changes.
UAE releases service provider accreditation requirements
- The UAE Ministry of Finance has established accreditation requirements for service providers as a key element in the development of the upcoming 5-corner model, where accredited providers will validate, exchange, and report invoice data to the tax authority.
- Only certified service providers will be permitted to participate in the invoice exchange, making the accreditation process essential for engagement in this system.
- The accreditation criteria include successful completion of testing and certification processes, Peppol certification, a minimum two years of operational experience, compliance with UAE insurance requirements, and possession of ISO certifications (ISO/IEC 27001 and ISO 22301).