e-Invoicing News, January 2025

3 e-invoicing mandate updates across 3 countries recorded in January 2025, each cited to its official source.

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January 2025

Senegal

New Mandate

Loi n° 2025-02 adds an e-invoicing obligation to CGI article 447

The 2025 finance law added an electronic invoice obligation to article 447 of the Code général des impôts : taxable persons must issue, transmit and receive invoices electronically through a public invoicing portal or another administration platform. Failures are fined 25% of the VAT, up to five million francs per invoice. Conditions and detailed rules are left to an order of the Minister responsible for Finance.

6 Jan 2025View Senegal e-Invoicing mandate

Indonesia

Technical Update

Coretax DJP takes effect

Coretax DJP took effect on 1 January 2025 after its launch on 31 December 2024. It brings tax services, including tax invoicing, into a single web-based Taxpayer Portal.

1 Jan 2025SourceView Indonesia e-Invoicing mandate

Moldova

New Mandate

B2B

e-Factura extended to supplies to agents outside the budget system

Law 214 of 31 July 2024 added paragraphs (1⁴) to (1⁶) to article 117 of the Tax Code with effect from 1 January 2025. Taxable persons must now issue e-Factura invoices for supplies to economic agents located in Moldova that have no fiscal relations with its budget system, and for supplies to donor-funded technical assistance and grant-funded investment projects under article 104(c¹). Electricity, heat, natural gas, electronic communications and communal services are excluded.

1 Jan 2025View Moldova e-Invoicing mandate