E-Invoicing & E-Reporting developments in the news in week 12/2025

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 12/2025

Belgium: No obligation to receive structured electronic invoices for non-resident VAT taxpayers
- The obligation for structured electronic invoicing primarily applies to transactions between Belgian VAT-registered suppliers and VAT-registered customers in Belgium, regardless of the customer’s location.
- Exceptions include bankrupt VAT-registered taxpayers, businesses conducting only exempt transactions, VAT-registered taxpayers without a permanent establishment in Belgium, and flat-rate VAT taxpayers phasing out by January 1, 2028.
- There is no obligation to send or receive structured electronic invoices for businesses engaged exclusively in exempt transactions or for VAT-registered taxpayers not established in Belgium without a fixed establishment.
Angola’s E-Invoicing Mandate: A Phased Approach
- Angola’s Ministry of Finance is drafting a law to mandate invoicing through certified software that submits real-time data to the General Tax Administration (AGT), requiring electronic invoicing for certain taxpayers if approved.
- The e-invoicing mandate will roll out in three phases: Phase 1 for transactions over Kz 25 million (EUR 25,000) within six months; Phase 2 for large taxpayers and government suppliers within the first year; and Phase 3 for all taxpayers under the VAT regimes after one year.
- Taxpayers may voluntarily opt into the e-invoicing system, and enforcement will begin six months after the law’s official publication, with ongoing discussions before finalization.
Philippines Mandates Cross-border E-Invoicing for Imports
- The Philippines has issued Joint Administrative Order (JAO) 001-2025, mandating exporters to provide cross-border electronic invoices as part of new customs procedures introduced by the Committee on Pre-border Technical Verification and Cross-border Electronic Invoicing.
- The Cross-border E-Invoicing System (CEI) will require real-time submission of digitally signed e-invoices for all goods imported by air or sea, with penalties for non-compliance.
- Key deadlines for implementation include registration within 30 days of the Customs Order, mandatory use of CEI for specific cargo within 60 days, and compliance for all other imports within 90 days of the Order’s issuance.
Singapore: Adopting the GST InvoiceNow Requirement: A Guide for Businesses in Singapore
- Introduction of InvoiceNow Requirement: The Inland Revenue Authority of Singapore (IRAS) has released an e-Tax Guide detailing the GST InvoiceNow Requirement for GST-registered businesses, which mandates the digital submission of invoice data through the nationwide InvoiceNow framework based on the Peppol standard, aimed at reducing errors and ensuring compliance with tax submission requirements.
- Implementation Timeline: The adoption will be phased: a soft launch for early adopters begins on May 1, 2025; newly incorporated companies must comply by November 1, 2025; all new voluntary GST registrants must adhere by April 1, 2026, with plans for future expansion to all GST-registered businesses.
- Data Submission Requirements: GST-registered businesses must submit various types of invoice data that align with GST return reporting, including standard-rated and zero-rated supplies, while following strict deadlines for submission and handling of credit notes, with validation checks in place to prevent errors.
Spain Opens Public Consultation on B2B E-Invoicing Mandate
- The Ministry of Economic Affairs and Digital Transformation in Spain has initiated a second public consultation on the upcoming B2B e-invoicing mandate to enhance citizen participation in the regulatory development process.
- Feedback from this consultation will inform the creation of a regulatory framework in line with the Law on mandatory B2B e-invoicing, published on September 29, 2022, with proposed modifications addressing definitions, obligations, and compliance formats.
- The revised draft decree, open for public consultation until April 7, 2025, aims to align Spain’s B2B e-invoicing system with EU VAT reforms under the VIDA initiative, with the obligation to issue e-invoices set to take effect one year after the approval of the relevant Ministerial Order.