E-Invoicing & E-Reporting developments in the news in week 13/2025

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

HIGHLIGHTS OF WEEK 13/2025

European Union: ViDA – Council Directive with changes to the VAT Directive 2006/112/EC published
- Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age published in the Official Journal of the EU.
- The Council Directive (EU) 2025/516 amends Directive 2006/112/EC to modernize VAT rules in response to the digital economy, aiming to improve tax collection on cross-border transactions and reduce the administrative burden for businesses by implementing unified digital reporting requirements.
- The directive establishes a deemed-supplier model for platforms facilitating short-term accommodation and passenger transport services, requiring them to charge VAT in situations where underlying suppliers do not, while also ensuring the definition of “electronic invoice” aligns with European standards for better interoperability.
- To enhance compliance and combat VAT fraud, the directive eliminates the need for recapitulative statements for intra-Community transactions, mandates timely reporting of invoice data, and introduces a phased-out end date for existing call-off stock arrangements, promoting a streamlined VAT system across the EU.
France’s E-Invoicing Mandate Delayed Again: New Deadlines and Business Implications
- Delays in E-Invoicing Mandate: France’s e-invoicing mandate has been postponed again, with new deadlines set for businesses to comply—large and mid-sized enterprises by September 2027 and small businesses by September 2028—providing additional time for preparation.
- Changes in Implementation Framework: The French government has altered the Public Portal framework, now indicating that it will not serve as a free platform for e-invoicing, necessitating businesses to explore alternative solutions for invoice management.
- Continued Business Preparation Needed: While the delays offer temporary relief, businesses should continue to prepare for the eventual transition to e-invoicing and remain attentive to further developments, with the next key legislative vote scheduled for April 24, 2025.
Malaysia Updates e-Invoice Guideline in Regard to MyInvois System Disruptions
- Release of Updated Guidelines: The Inland Revenue Board of Malaysia (IRBM) published e-Invoice Guideline Version 4.3 on March 18, 2025, which includes new provisions addressing system disruptions of the MyInvois System.
- Guidance on System Disruptions: Subsection 2.5.4 outlines the IRBM’s acknowledgment that disruptions, failures, or service outages of the MyInvois System can hinder taxpayers’ ability to timely transmit e-Invoices for validation.
- Case-by-Case Evaluation: In instances where the MyInvois System is down due to maintenance or technical issues, taxpayers can present evidence of their compliance efforts. The Director General of Inland Revenue will assess these cases individually, potentially absolving taxpayers from compliance penalties during the disruption if justifications are deemed valid.
Saudi Arabia Announces Wave 22 of Phase 2 E-Invoicing for High-Revenue Taxpayers
- Announcement of Phase 2 Compliance: The Saudi Arabia Zakat, Tax and Customs Authority (ZATCA) has announced that taxpayers with a taxable turnover exceeding SAR1 million in 2022, 2023, or 2024 must comply with the Phase 2 e-invoicing integration by December 31, 2025.
- Integration Timeline: Affected taxpayers will need to integrate their electronic invoicing systems with ZATCA’s platform (Fatoora) between October 1, 2025, and December 31, 2025, with notifications being issued by ZATCA to the relevant businesses.
- Background on E-invoicing Phases: E-invoicing was introduced in Saudi Arabia in December 2020, with Phase 1 requiring e-invoices generation and Phase 2 mandating system integration and e-invoice transmission, which is being implemented in multiple waves based on taxable turnover thresholds.
Denmark – The final release of OIOUBL 3 is postponed to October 2025
- Delay in OIOUBL 3 Release: The final release of OIOUBL 3, originally scheduled for April 10, 2025, has been postponed to October 2025, as announced by the Danish Business Authority.
- Reason for Postponement: The delay is attributed to several inquiries directed to the Danish Business Authority that require additional analysis before finalizing the new version of the Danish e-invoicing format.
- Future Announcements: The Danish Business Authority has indicated that further updates regarding the results of the analysis will be provided at a later date.