Riding the Tornado: A Guide to Mastering Multinational E-Invoicing and Compliance This edition of the billentis market report provides a comprehensive analysis of the rapidly evolving global landscape of electronic...
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Briefing Document & Podcast: Greece E‑Invoicing & E‑Reporting
Last Update: June 9, 2026 Executive Summary Greece has implemented a robust and progressive digital tax transformation, culminating in a mandatory B2B e-invoicing regime. Building on the myDATA (my Digital Accounting...
E‑Invoicing & E‑Reporting Explained: From Invoice to Intelligence (WIP)
7 buckets (E-Invoicing/E-Reporting first; E-Archiving present but less outspoken) This article, From Invoice to Intelligence: E‑Invoicing & E‑Reporting Explained, is designed as a practical and accessible...
E-Invoicing & E-Reporting Explained: Why mandates can look similar but behave differently in practice
E-Invoicing & E-Reporting Explained: Mandate design 101 – scope, timeline, enforcement mechanics—why mandates can look similar but behave differently in practice. In this series: E‑Invoicing & E‑Reporting...
ViDA: The Fiscal-Digital Police State is Coming
The author, W.A.P. Nieuwenhuizen, expresses strong concerns about the upcoming implementation of the ViDA (VAT in the Digital Age) Directive in the Netherlands, arguing that it will lead to a “fiscal-digital...
E-Invoicing & E-Reporting developments in the news in week 23/2026
Europe European Union Peppol ViDA TDD: Blueprint for EU Real-Time VAT Reporting OpenPeppol has published the first official version of the ViDA Tax Data Document (TDD) semantic model. This document outlines the...
Vietnam Introduces Biometric Authentication for Electronic Invoice Registration
Legal representatives registering or updating electronic invoice information will soon need biometric authentication under new tax rules to improve identity verification and reduce fraud. The Department of Taxation...
Kenya Introduces Reverse Invoicing under eTIMS: Expanding Control Over Supplier Compliance
Summary Reverse invoicing mechanism: Kenya’s eTIMS framework allows buyers to generate invoices on behalf of suppliers who are unable or fail to issue compliant electronic tax invoices. Compliance enforcement tool: The...
Mexico Updates CFDI v4.0 Customs Catalogs under Anexo 20: Targeted Changes Impact Validation Processes
Summary Catalog updates only: SAT updated specific CFDI v4.0 catalogs (c_NumPedimentoAduana and c_PatenteAduanal) without modifying the XML structure or XSD schema. Focus on customs data: Changes introduce new pedimento...
Poland Moves to Decouple Cash Registers from Invoicing in Preparation for KSeF
Full separation of invoicing and cash registers: Poland plans to eliminate the ability to issue invoices via fiscal cash registers, restricting them strictly to recording sales supported by fiscal receipts, in...
Brazil’s VAT Reform Goes Digital: NF‑e/NFC‑e Overhaul for IBS, CBS and Selective Tax
Summary Comprehensive redesign of NF‑e/NFC‑e introduces new data structures, validation rules and events to support IBS, CBS and Selective Tax under Brazil’s VAT reform. Phased implementation (2025–2026): optional...
Brazil Introduces Simplified DANFE Type 2: Bridging NF‑e and Consumer Transactions
New simplified DANFE (Type 2) allows NF‑e (model 55) to be used in transactions typically covered by NFC‑e, ensuring flexibility while maintaining legal compliance. [NT_2026.00…ado Tipo 2 | PDF]...
North Macedonia Expands e-Invoice Testing with Second Phase
North Macedonia’s Tax Authority has launched the second test phase of its e-Invoice system. The phase targets software providers and companies using their own invoicing software, with focus on API testing before...
Kazakhstan Introduces Pre-Filled VAT Returns: Efficiency Gains with Data Accuracy Responsibilities
Summary VAT returns (Form 300.00) are pre-filled using data from e-invoices, taxpayer accounts, and customs declarations, improving efficiency in reporting. Data is updated with a one-day delay, meaning recent...
Poland Advances Broad Tax Deregulation Reform (May 2026): Amendments to Tax Ordinance, VAT and KAS Framework
Summary Structured correction framework introduced for electronic tax records (e.g. JPK), with clear rights to correct and mandatory 14‑day response deadlines when requested by tax authorities. [pwc.pl] Penalty relief...
Peppol ViDA Tax Data Document (TDD): The Blueprint for EU Real-Time VAT Reporting
OpenPeppol Publishes ViDA Tax Data Document (TDD) Specification v1.0 — The Blueprint for Real-Time VAT Reporting Across Europe Summary Standardised tax reporting layer: The ViDA TDD defines a harmonised structure...
DNIT Designates 3,000 New Taxpayers as Mandatory Electronic Billers Under SIFEN
New mandatory e-invoicing wave: Paraguay’s National Directorate of Tax Revenues (DNIT) issued General Resolution No. 52, designating approximately 3,000 new taxpayers as electronic billers and partially...
SUNAT Accelerates Mandatory E-Invoicing from Day One of Taxpayer Registration
SUNAT Accelerates Mandatory E-Invoicing from Day One of Taxpayer Registration Summary Immediate e-invoicing obligation for new taxpayers: Resolución de Superintendencia N.° 000075-2026/SUNAT eliminates the previous...
Application for an allocation number for a tax invoice
As of June 1, 2026, dealers and authorized individuals using manual invoice books or unconnected software must apply online for an allocation number for tax invoices when the transaction amount before VAT exceeds NIS...
Briefing Document & Podcast: Romanian E‑Invoicing & E‑Reporting
Last update June 7, 2026 Romania’s E‑Compliance Mandates: E‑Invoicing & E‑Reporting Executive Summary Romania has embarked on an aggressive and comprehensive tax digitalization journey, primarily driven by the...
AEAT Publishes Technical Guidance on the Public Electronic Invoicing Solution (SPFE) for Mandatory B2B E-Invoicing
Summary 🇪🇸 Two new technical documents released: Spain’s tax authority (AEAT) published on 1 June 2026 two key documents detailing the role, functionalities, business rules, and IT infrastructure...
Briefing Document & Podcast: Italy’s E‑Invoicing & E‑Reporting
SUMMARY Executive Summary Italy stands as the undisputed pioneer of mandatory e-invoicing in the European Union, having implemented a comprehensive centralized clearance (CTC) model via its Sistema di Interscambio (SdI)...
Briefing Document & Podcast: E-Invoicing & E-Reporting in Malaysia
Last update: June 6, 2026 SUMMARY Introduction & Country Context Malaysia’s e-invoicing initiative is a key component of its national digital transformation agenda, as articulated in the 12th and 13th...
ViDA and the Fundamental Principles of EU VAT: A Reformed Edifice on Unchanged Foundations
ViDA modernises VAT without changing its foundations: The reform introduces major operational changes (DRR, platform rules, OSS expansion), but fundamental EU VAT principles—neutrality, proportionality, taxpayer rights...
Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia
Last update: June 6, 2026 Executive Summary Slovakia is poised to introduce a mandatory structured B2B and B2G e-invoicing and near-real-time digital reporting regime, effective 1 January 2027. Enacted through...
Slovakia Opens Voluntary E-Invoice Registration Ahead of 2027 Mandate
Slovakia is preparing for voluntary e-invoicing registration next week, ahead of the mandatory rollout in 2027, with officials saying it will simplify compliance and reduce paperwork. The system is intended to help...
UAE E-Invoicing Guidelines 1.1: June 2026 Storage, ASP, and Retention Updates
UAE E-Invoicing Guidelines moved from V1.0 to V1.1 in June 2026, keeping the 5-corner model but adding new guidance in appendices on storage, advance payments, and retention. Businesses remain legally responsible for...
Chaos in Settlements: KSeF After Two Months, Says Prof. Modzelewski
The author argues that mandatory KSeF structured invoicing is causing chaos and disrupting payment settlements in trade and services. He says VAT invoices have long served as the main settlement document in practice...














