Worldwide updates for e-invoicing mandates and compliance in July 2024
Madagascar
On 11 June 2024, the Senate adopted amendments to the Finance Law for 2024, bringing the country closer to implementing mandatory e-invoicing.
Saudi Arabia
ZATCA further expands the scope of taxpayers to comply with Phase 2. On 28 June 2024, ZATCA announced the threshold for the thirteenth wave of taxpayers required to comply with Phase 2 requirements from 1 January 2025.
Poland
The Polish government invited businesses to a hybrid consultation on streamlining the use of the KSeF framework and the phased approach to enforce the e-invoicing mandate. The government emphasized the KSeF implementation plan remains on schedule for February and April 2026. The next steps for the government are to start the public consultation on the draft Act and release FA_VAT (3) in September this year.
EU
The EU Commission has introduced a guide on Tax Codes for e-invoicing using EN 16931 standards. The guide outlines how tax codes defined in the European electronic invoicing standard (EN 16931) should be applied in specific tax-related scenarios to promote consistency.
Belgium
The Belgian Ministry of Finance publishes a dedicated page for the upcoming B2B e-invoicing mandate. The highly anticipated Belgian mandate has been passed into law and is set to come into force on 1 January 2026. The Belgian Ministry of Finance has provided further information notifying taxpayers of the requirements and how to comply.
Romania
Romania extends the grace period for taxpayers to comply with the RO e-Transport system. The Romanian Ministry of Finance has announced changes to the national digital systems overseen by the Ministry. These changes encompass the e-VAT, RO e-Transport, and RO e-invoice systems.
Dominican Republic
DGII publishes a new list of taxpayers under the e-invoicing scope. The Dominican Republic Tax Authority (DGII) has released a list of medium-sized taxpayers required to comply with Law 32/2023 (e-invoicing law) on its website. Taxpayers not appearing on the list of big or medium-sized companies will be required to start issuing and receiving e-invoices from 15 May 2026.
Malaysia
The Malaysian Inland Revenue Board announced the update to the Software Development Kit version 1.0 and the e-invoicing guidelines to help taxpayers prepare for the upcoming countrywide e-invoicing mandate. (more info here)
Singapore
Singapore implements Invoice Response for B2G invoices. The Accounting General Department (AGD) has introduced the Invoice Response document, which allows B2G suppliers to receive real-time status updates for e-invoices sent via Invoice Now (Peppol).
