Bolivia
Bolivia postpones deadline to comply with the e-invoicing obligation for taxpayer groups 10 and 11. The deadline for taxpayer groups 10 and 11 to issue digital tax documents has been postponed until March 1, 2025.
Bolivia revises the digital tax document issuing deadline for taxpayer groups 9, 10, 11 and 12. The requirement to issue digital tax documents through the assigned online billing modality has been postponed until October 1, 2025, for taxpayer groups 9, 10, 11 and 12.
EU
ViDA proposal approved by European Parliament. After more than two years of legislative proceedings, the VAT in the Digital Age (ViDA) proposal has finally been approved by the European Parliament. The formal ratification of the bill by the European Council is expected in March 2025.
Malaysia
The Inland Revenue Board of Malaysia (IRBM) has published revisions to its e-invoice Guideline (Version 4.1) and Specific Guideline (Version 4.0), introducing new exemptions and updated rules for self-billed transactions.
Saudi Arabia
ZATCA defines criteria for taxpayer wave 20 obliged to comply with Phase 2 e-invoicing requirements. Taxpayers in scope must comply with Phase 2 of the e-invoicing mandate by integrating with the national e-invoicing system (FATOORA) by 31 October 2025.
Bosnia and Herzegovina
Public hearing announced for Fiscalization Law in Bosnia and Herzegovina. From January 1 to March 1, 2025, the Federal Ministry of Finance of Bosnia and Herzegovina holds a public hearing on the Draft Law on Fiscalization of Transactions. The public is encouraged to submit feedback via forms on the Ministry’s website. This input will help refine the law into a practical and enforceable proposal.
Botswana
E-invoicing solution set to transform tax compliance in Botswana by March 2026. In the 2025/2026 Budget Speech presented to the National Assembly, the Minister of Finance and Economic Development reaffirmed the implementation of an electronic invoicing solution as a key initiative to enhance tax compliance and efficiency. This system, scheduled for completion by March 2026, will enable real-time tracking of VAT transactions and improve reporting.
Sweden
The Swedish Customs Authority adopts the Peppol invoicing standard. The Swedish Customs Authority (Tullverket) adopts the Peppol BIS Billing 3 format starting March 1, 2025. The Peppol invoices will replace the current format, and customers who have been receiving invoices via EDI need to connect to the Peppol Network and register their Peppol ID with the customs authority.
United Kingdom
The UK has launched its public consultation on e-invoicing and is now one step closer towards nationwide e-invoicing. The initial stages will focus on open policymaking and engagement to find a beneficial system for adoption rates. On February 13, 2025, the public consultation was launched and the open consultation document was published. The public consultation document addresses the main benefits of an e-invoicing system while keeping the outlook on how such a system should look open. The document underlines the importance of establishing common e-invoicing standards to facilitate trade and for business systems to effectively interact with each other. Furthermore, it underlines that increased adoption of e-invoicing may improve productivity, cashflow, simplify tax reporting, and reduce the tax gap.
Malaysia
The Malaysian government has postponed the e-invoicing requirements for certain micro, small, and medium enterprises to January 1, 2026, giving these businesses more time to prepare. On February 20, 2025, the Malaysian government announced a revised timeline for e-invoicing implementation. This decision primarily benefits micro, small, and medium enterprises (MSMEs) by allowing a longer preparation window before compliance becomes mandatory. E-invoicing for MSMEs with annual sales between 150,000 RM and 500,000 RM will now start on January 1, 2026.
Greece
EU Council authorizes Greece to introduce e-invoicing for business transactions. The decision approving Greece’s request to introduce mandatory e-invoicing for all B2B transactions was released on February 25, 2025 by the EU Council.
Italy
Italy receives derogation for e-invoicing until 2027. The European Union Council has granted Italy an extension for its mandatory electronic invoicing system until December 31, 2027. This derogation remains in effect unless a new EU-wide electronic invoicing system is implemented under Article 113 of the Treaty on the Functioning of the European Union.
Slovenia
The new version of the draft law constitutes significant changes to the last version, including postponing the introduction of the e-invoicing mandate until January 2027 and removing the reporting requirement to the Slovenian Tax Authority (FURS).
Nigeria
Nigeria prepares for e-invoicing pilot. As part of the country’s digital transformation, the Nigerian Federal Inland and Revenue Service (FIRS) has proposed implementing electronic invoicing in various transaction types. At this initial stage, a pilot is expected to be launched for the largest taxpayers in the second half of 2025.
