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September 2026
DGFiP publishes its official e-reporting doctrine
The DGFiP published its first BOFiP commentary on transaction and payment data reporting. It confirms the 1 September 2026 and 1 September 2027 calendar, adds single VAT groups to the 2026 wave, and applies reporting to VAT-registered public bodies from 1 September 2026 whatever their size. Commentary on e-invoicing itself will follow.
Slovakia Passes 10,000 eFaktúra Enrolments and Restates the 2027 Duty to Receive
More than 10,000 taxpayers have chosen a certified delivery service provider (Digital Postman) and can receive e-invoices, the Financial Administration said on 24 September 2026. It restated that from 1 January 2027 every legal person and every taxable person must be able to receive e-invoices, whether or not it is registered for VAT.
Bulgaria Proposes Mandatory Structured e-Invoicing from 2028
The Ministry of Finance published a draft amendment to the VAT Act for public consultation, open from 23 September to 23 October 2026. It would require VAT-registered suppliers established in Bulgaria to issue structured e-invoices, validated by a National Revenue Agency system, for domestic supplies from 1 January 2028.
Operating, integration and security manuals approved for the split payment platform
Joint Technical Act RFB/SUARA/CGIBS nº 5 approved six technical documents for the public split payment platform (operations, integration, openAPI, timing, network and security) and ratified earlier draft versions. It sets no date for the platform to start.
Bill 8815 presented to the Finance Committee, rapporteur appointed
The Chamber of Deputies' Finance Committee heard bill 8815 presented on 18 September 2026 and appointed Laurent Mosar as rapporteur. The bill's dates are unchanged: reception from 1 January 2028, then issuing from 1 July 2028 or 1 January 2029.
KoSIT publishes XRechnung 4.0 pre-release
KoSIT published a pre-release of the XRechnung 4.0 specification on 15 September 2026. It is not meant for productive use: the final bundle is expected in spring 2027 and XRechnung 3.0 stays in force until at least 31 July 2027. Statutory deadlines are unchanged.
Cabinet chooses mandatory B2B e-invoicing from 1 July 2030
State Secretary of Finance Eerenberg sent the House of Representatives the Contourenbrief elektronisch factureren en rapporteren on 11 September 2026. The cabinet will require e-invoices for domestic and intra-Community B2B supplies from 1 July 2030, digital reporting of intra-Community transactions from the same date and of domestic transactions from 1 July 2031. Businesses in the KOR small business scheme stay exempt, only EN 16931 will be accepted, and the exchange infrastructure remains under study until October 2026. Internet consultation follows in autumn 2026 and the bill is due before the 2027 summer recess.
Register of approved platforms refreshed after go-live
The DGFiP refreshed its register of approved platforms on 10 September 2026, the modification date shown on the official list page and the first update published since the reform started. The list of operators that have passed the interoperability tests now holds 149 operators, one fewer than the 150 published on 19 August. The second list, of operators with a complete application awaiting definitive registration, is unchanged at 16.
myDATA 2.0.2 Widens Digital Handling of Goods Movements
AADE announced on 9 September 2026 that version 2.0.2 of myDATA went live after a scheduled upgrade on 10 September. The release adds document types 1.4, 3.1, 3.2 and 11.5 to digital goods movement, updates the lifecycle and statuses of movement documents, allows quantitative receipt notes to be cancelled through an ERP or through a new provider method, supports partial delivery by a carrier, and adds a method for closing a movement on return. The timologio application gains delivery status display and rejection of a document by the recipient, and myDATAapp gains a weighing indicator and movement start without a means of transport. The upgrade lands ahead of phase B1 of digital stock movement monitoring on 12 October 2026.
Domestic e-invoicing decree published, compulsory from 1 January 2027
San Marino published Decreto Delegato 4 settembre 2026 n.133, adopted by the Congress of State on 1 September 2026, extending electronic invoicing from the interchange with Italy to trade between Sammarinese operators. Article 2 obliges every economic operator, agricultural business, the State and public and private bodies holding an economic operator code to invoice other holders of that code electronically through the Ufficio Tributario's HUB SM, and excludes operators that declared under EUR 100,000 of revenue in the previous calendar year. Article 11 opens an optional window from 1 October to 31 December 2026 and makes the duty compulsory from 1 January 2027; the decree's rules on paper invoices also start on that date. The EUR 100 administrative penalty in articles 6 and 7, for an omitted or late invoice or credit note and for a buyer that fails to file a substitute document, applies only from 1 January 2028. Article 3 sets the deadline for preparing and transmitting an invoice at the second month after delivery of the goods, completion of the service or payment. Article 4 leaves the technical and procedural rules to a regulation of the Congress of State, and article 11 holds the decree back from the State, the public administration and public bodies until implementing provisions are adopted by regulation. Neither regulation appears among the acts the Bollettino Ufficiale published in September 2026.
ANAF Order 1021/2026 opens an exit route from the optional RO e-Factura register
ANAF Order No. 1021 of 20 August 2026, published in Monitorul Oficial No. 743 of 3 September 2026, amended Order 3788/2024 on the optional RO e-Factura register. It resets who may opt in without being obliged to, naming persons covered by article 294(1)(j) to (n) of the Fiscal Code, foreign cultural institutes, special-regime farmers, suppliers identified by personal identification number and operators not established in Romania. Form 081 is renamed as a request for registration in or removal from the register, and for the first time a supplier may leave it, with effect from the first day of the month after the form is filed, per Order No. 1021/2026.
Reform starts: receiving compulsory, large and intermediate-sized enterprises issue
The generalised B2B e-invoicing reform started on 1 September 2026. Every VAT-registered business established in France must now be able to receive e-invoices through an approved platform, while large and intermediate-sized enterprises also issue electronically and report transaction data. The ministry reported more than 4 million businesses with a declared reception address and 66 per cent of the core target signed up to a platform, and said no penalty would be applied to any business in 2026. The DGFiP updated its reform page the same day and staffed a helpline on 0 806 807 807.
August 2026
Exemption threshold raised from RM1 million to RM3 million
HASiL announced on 30 August 2026 that taxpayers with annual turnover or revenue below RM3 million are exempt from e-invoicing with effect from 1 September 2026, up from RM1 million. e-Invoice Guideline version 4.8, published the same day, applies the new figure to the exemption in section 1.6.1(e) and to new businesses in section 1.5.
Nanoentrepreneurs dispensed from issuing electronic fiscal documents
Ato Conjunto RFB/CGIBS nº 6, of 28 August 2026, dispenses nanoentrepreneurs from registering a CNPJ and from issuing the electronic fiscal documents required by the CBS and IBS regulations, with effect until 31 December 2028. It does not apply to a nanoentrepreneur that opts into the regular IBS and CBS regime.
Technical manuals approved for the public split payment platform
Joint Technical Act RFB/SUARA/CGIBS nº 4, of 28 August 2026, approves version 1.0.0 of the participant accreditation manual and of the network manual for the public split payment platform, which segregates the CBS and the IBS at financial settlement.
Slovakia Declares eFaktúra Infrastructure Complete as 5,000 Firms Enrol and Certified Providers Reach 67
The Financial Administration announced on 21 August 2026 that the e-invoicing infrastructure is complete and fully functional, saying the new communication infrastructure carries tax data from e-invoices automatically and confirms receipt back to the Digital Postman, and that Slovakia is the first country in Europe to put an e-reporting model built to the new EU VAT rules into practice. Uptake followed: by 27 August the authority recorded more than 5,000 businesses that had chosen a certified provider through the selection portal, among them banks, food producers, retail chains, towns and non-profits, and one commercial bank has put e-invoicing inside its internet banking. The certified provider list of 28 August 2026 names 67 Digital Postmen holding identifiers EFSK000001 to EFSK000067, up from 55 on 4 August, with eight more in accreditation. Guidance moved on as well: a step-by-step manual for companies and sole traders and a revised FAQ 9/DPH/2025/IM, both dated 26 August 2026, and guides for civic associations, foundations and non-profits on 13 August. The revised FAQ adds answers on VAT groups, whose internal supplies fall outside the regime entirely, on factoring and assigned receivables, and on the notification deadline: the five-day limit applies to self-billing and to a recipient's own notification, while a supplier reports at the time it issues the e-invoice. Seven free regional conferences run through September 2026, with more than half of the 1,900 places taken a week after they opened. The 1 January 2027 mandate is unchanged, and the draft VAT Act amendment (LP/2026/282) that would defer buyer-side reporting to 1 July 2030 and add a penalty-free period to 31 March 2027 remains a draft.
Continuing cybersecurity duties set for approved platforms
The Minister for Public Action and Public Accounts met the approved platforms at Bercy on 26 August 2026 and set out cybersecurity requirements that continue after registration: a status report to the administration before the end of September 2026, immediate reporting of any cyber incident and generalised intrusion testing from autumn 2026. A platform that cannot show it holds the required security level will have its operations suspended.
ANAF Order 1020/2026 strips the exempt categories out of form 082
ANAF Order No. 1020 of 20 August 2026, published in Monitorul Oficial No. 706 of 25 August 2026, amended Order 3789/2024 to carry through Law No. 88/2026. Natural persons farming under the special regime and suppliers identified by personal identification number are no longer listed as having to file form 082 for the mandatory RO e-Factura register, leaving associations, foundations, other non-profit bodies, political parties and religious denominations that are not registered for VAT. Farmers already entered may use the revised form to request removal, per Order No. 1020/2026.
Register of approved platforms updated again
The DGFiP refreshed its register of approved platforms on 19 August 2026, the modification date shown on the official list page, less than two weeks before the mandate starts. The register is published in two parts: operators that have passed the interoperability tests, and operators with a complete application awaiting final registration.
SARS opens consultation on a Digital VAT Model
SARS published the VAT Modernisation Consultation Paper, proposing a five-corner decentralised continuous transaction control and exchange model combining e-invoicing, an interoperability framework and e-reporting. Access points accredited by a Network Authority would clear invoices and report the data to SARS. Adoption runs pilot, then voluntary, then mandatory, with Phase 5 implementation expected to start in the 2030 calendar year and cover large business, government, MSMEs and B2C in turn. Comments close on 16 October 2026.
National Tax Compliance Programme softens enforcement through 2026
Joint Act RFB/CGIBS nº 5, signed 12 August 2026, regulates a guidance-led programme for the CBS and IBS transition year. Taxpayers that answer monitoring notices, keep a responsible accountant and correct inconsistencies by 31 December 2026 are monitored rather than assessed, and a monitoring notice does not by itself open a tax procedure. The 60-day period to make good an identified omission is preserved.
CGSN moves the Simples Nacional NFS-e date and folds in the CBS and IBS
Resolutions CGSN nº 190 and nº 191, of 4 August 2026, adapt the Simples Nacional to the consumption tax reform. Resolution 191 moves the date on which micro-enterprises and small businesses must issue the national-standard NFS-e through the Emissor Nacional from 1 September to 1 November 2026, giving municipalities and taxpayers more time for the operational and technical work. The package also brings the CBS and IBS into Simples Nacional collection and assessment from 1 January 2027, ties revenue recognition to the issuing of a fiscal document, and confirms that MEIs must issue documents for goods and services.
Decision No. 189/2026 Sets Legal E-Invoicing Dates of April and October 2027
Oman's Tax Authority issued Decision No. 189/2026 on 9 August 2026, amending the Executive Regulations of the VAT Law. The replaced Article 143 requires the tax invoice to be issued, sent and stored in an approved, secured electronic format with a unique number for each invoice, covering supplies including those to persons not subject to tax, deemed supplies and consideration received before the supply date. Invoices carry XML and pass between seller and buyer systems through accredited service providers; paper invoices, PDFs and emailed images of invoices no longer qualify. New Articles 143bis, 143bis1 and 143bis2 add the licensed provider list, the taxpayer's system security duties and a discretionary exemption granted by the Chairman. The obligation starts on 1 April 2027 for taxpayers with annual supplies above OMR 5 million and on 1 October 2027 for those at or below, preceded by a pilot of 100 companies from August 2026. These dates supersede the four-phase August 2026, February 2027 and August 2027 schedule the Tax Authority still publishes on its e-invoicing FAQ.
Rejection of documents missing CBS and IBS fields suspended
Joint Technical Act RFB/CGIBS nº 1, of 31 July 2026, approved and ratified the technical documentation for the NF-e, NFC-e, CT-e, CT-e OS, GTV-e, BP-e, NF3e and NFCom, taking Nota Técnica 2025.002 to version 1.51. Through those note versions the validation rules that were to reject documents without the new CBS and IBS fields from 3 August 2026 were deferred. The RFB and the CGIBS stress that the duty to complete the fields is unchanged, noting 88% of documents already carried the information on 4 August.
MyInvois SDK caps monetary amount fields at 26 digits
The SDK release notes of 6 August 2026 set a 26-digit maximum length for every monetary amount field and a 12-character limit for passport identifiers. Both take effect in production on 23 October 2026.