e-Invoicing News, October 2025
9 e-invoicing mandate updates across 8 countries recorded in October 2025, each cited to its official source.
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October 2025
Argentina
Technical Update
ARCA limits the CAEA code to contingencies
General Resolution 5782/2025 makes the real-time CAE the standard authorisation for electronic invoices and keeps the advance CAEA code for contingencies only. General Resolution 5785/2025 aligns the contingency rules in RG 4290.
Kazakhstan
Technical Update
New rules and form for electronic invoices
Ministry of Finance Order No. 629 approved new rules for issuing invoices and a new invoice form, effective 1 January 2026 and replacing Order No. 370 of 2019. The rules include biometric confirmation for flagged taxpayers and buyer confirmation of corrected, additional and recalled ESF.
Indonesia
Penalty Update
DJP may deactivate tax invoice access for non-compliant PKP
PER-19/PJ/2025, in force from 22 October 2025, lets the tax office switch off a PKP's ability to create tax invoices for listed failures, such as missing VAT returns for three consecutive months, not filing the annual income tax return, or tax arrears of at least Rp250 million or Rp1 billion after a warning letter. A PKP can ask for reactivation through a written clarification.
Philippines
Timeline Update
B2B
E-invoicing deadline moved to 31 December 2026
RR No. 26-2025 amended the transitory provisions of RR No. 11-2025, giving e-commerce sellers, taxpayers under the Large Taxpayers Service, large taxpayers and users of a computerised accounting system or computerised books of accounts until 31 December 2026 to issue structured electronic invoices.
Kazakhstan
Technical Update
B2B
e-Tamga automated control rules approved
Ministry of Finance Order No. 611 set the rules for automated control of ESF issuance through the e-Tamga service from 1 January 2026. Covered taxpayers receive an ESF registration number only if the VAT on the invoice is within their VAT balance.
Germany
Timeline Update
B2B
BMF Clarifications on Format and Archiving
BMF Schreiben of 15 October 2025 distinguishes format errors from business rule errors, reaffirms EN 16931 validation, requires e-invoices to be archived in their original structured format, and clarifies that credit notes must be issued as e-invoices.
New Zealand
Timeline Update
B2G
Fifth edition Government Procurement Rules published
The fifth edition of the Government Procurement Rules was announced in October 2025 with effect from 1 December 2025. It adds two requirements: agencies must ensure suppliers pay subcontractors on government contracts on terms no less favourable than they receive themselves, and from 1 January 2027 agencies must require large suppliers, defined as entities whose revenue including subsidiaries exceeds NZD 33 million, to send eInvoices.
Ireland
Timeline Update
Revenue publishes phased e-invoicing roadmap
8 Oct 2025View Ireland e-Invoicing mandate
Costa Rica
Technical Update
TRIBU-CR replaces ATV for e-invoicing services
The Ministry of Finance's TRIBU-CR system began operating at 9:00 on 6 October 2025, replacing ATV, which was partially or fully disabled from 23:45 on 25 September 2025. Hacienda's free invoicing tool, Tico Factura, became available in the TRIBU-CR Virtual Office the same day.
Countries with news in October 2025
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