e-Invoicing News, December 2025
24 e-invoicing mandate updates across 21 countries recorded in December 2025, each cited to its official source.
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December 2025
Algeria
Technical Update
Algeria requires certified accounting and cash-register software from 2027
31 Dec 2025View Algeria e-Invoicing mandate
Turkey
Timeline Update
B2C
Simple-method and business-account taxpayers get until 2027 for universal e-Arşiv
VUK General Communiqué No. 589 keeps the TL 3,000 e-Arşiv threshold until 31 December 2026 for taxpayers taxed under the simple method or keeping business-account books. They must issue every invoice as e-Arşiv from 1 January 2027.
Turkey
Penalty Update
2026 minimum fines for invoices not issued electronically
VUK General Communiqué No. 588 raised the 2026 minimum special irregularity fine for an invoice not issued, or issued on paper when it must be electronic, to TL 17,000 per document on the first finding and TL 170,000 from the sixth, with a TL 17,000,000 yearly cap per document type.
Italy
Penalty Update
Consolidated tax penalties code postponed to 2027
Decree-Law 200/2025 moved the start of the consolidated code of tax penalties (Legislative Decree 173/2024) from 1 January 2026 to 1 January 2027. Until then the e-invoicing penalties of Legislative Decree 471/1997 stay in force.
Morocco
Timeline Update
B2B
Morocco's 2026 Finance Law carries the e-invoicing programme
The 2026 Finance Law carried forward the mandatory e-invoicing programme under Article 145-IX of the Code Général des Impôts. Start dates depend on an implementing decree that had not been published in the Bulletin Officiel, so no start date is legally confirmed.
Cabo Verde
Technical Update
2026 State Budget writes e-invoice rules into the VAT Code
31 Dec 2025View Cabo Verde e-Invoicing mandate
Chile
Technical Update
B2C
Electronic stamp no longer required on printed boletas
SII Exempt Resolution No. 207 of 2025 makes printing the electronic stamp (timbre electrónico) on the printed copy of an electronic boleta optional from 1 January 2026. The stamp must still be included in the boleta's XML.
Iran
Timeline Update
Iran keeps card-reader receipts as e-invoices and extends penalty relief
Iran's finance minister announced three decisions approved by the heads of the three branches: bank card-reader receipts stay valid as e-invoices for sellers at a single VAT rate, the VAT call-up of all businesses becomes gradual, and the tax administration keeps for one more year its power to forgive all penalties for not issuing e-invoices.
30 Dec 2025View Iran e-Invoicing mandate
Portugal
Timeline Update
B2G
2026 State Budget postpones Portuguese e-invoicing deadlines
Lei n.º 73-A/2025, de 30 de dezembro (State Budget 2026) extended Portugal's e-invoicing transitional rules. Article 260(2) pushed the public procurement dispensation for micro, small and medium enterprises and public co-contractors to 31 December 2026, so their CIUS-PT obligation starts on 1 January 2027. Article 95 keeps PDF invoices valid as electronic invoices for tax purposes until 31 December 2026, and sets the accounting SAF-T obligation for periods from 2027 with first submission in 2028.
Togo
New Mandate
B2B
Togo introduces the certified electronic invoice
The 2026 Finance Law rewrites article 62 of the Livre des procédures fiscales to require a certified electronic invoice between taxable persons, and lets the tax administration set up a national e-invoicing platform or approve private ones. Implementing regulations from the finance ministry are still pending.
China
Technical Update
VAT Law Implementing Regulations published
State Council Order No. 826 published the VAT Law Implementing Regulations, in force with the VAT Law from 1 January 2026. Article 37 requires an invoice for each taxable transaction and bars special VAT invoices to natural persons.
Romania
Timeline Update
B2B
GEO 89/2025 moves RO e-Factura transmission to five working days
Government Emergency Ordinance No. 89/2025 was published in Monitorul Oficial No. 1203 of 24 December 2025. From 1 January 2026 the deadline for transmitting invoices to RO e-Factura runs to five working days from the invoice date rather than five calendar days, calculated under Regulation (EEC, Euratom) No. 1182/71. The same date brought supplies to taxable persons not established in Romania but registered here for VAT into scope, excluding fiscal receipts that qualify as simplified invoices and intra-Community supplies where the buyer gives another Member State VAT number. Suppliers identified by personal identification number were required to enrol in the mandatory RO e-Factura register from 15 January 2026, per GEO 89/2025 .
24 Dec 2025View Romania e-Invoicing mandate
Iran
Timeline Update
Paper invoices stop counting for VAT in Iran
22 Dec 2025View Iran e-Invoicing mandate
Côte d'Ivoire
Status Change
Paper standardised invoices end for real-regime and micro-enterprises
The DGI confirms paper standardised invoices ended on 1 December 2025 (RNI, RSI) and 11 December 2025 (RME). Only FNE invoices now justify expenses and input VAT deduction, and FNE registration is required for the tax compliance certificate.
Tajikistan
Penalty Update
B2C
Tajikistan rewrites fines for cash register breaches
17 Dec 2025View Tajikistan e-Invoicing mandate
Vietnam
Timeline Update
New Law on Tax Administration sets 2026 e-invoice dates
The National Assembly adopted Law 108/2025/QH15, effective 1 July 2026, with the household-business e-invoice provisions applying from 1 January 2026. The lump-sum tax article of Law 38/2019/QH14 ceased to apply on 1 January 2026.
Latvia
Technical Update
B2G
Cabinet Regulation No. 749 on structured e-invoice circulation adopted
Latvia adopted Cabinet Regulation No. 749 (Kārtība, kādā organizē un īsteno strukturētu elektronisko rēķinu apriti) on 9 December 2025, in force from 13 December 2025. It sets the procedures for circulating structured e-invoices and submitting their data to the State Revenue Service (VID), listing the permitted delivery channels (official e-address, service providers and other electronic means) and requiring e-invoice data to be submitted to VID within five working days of transmission, ahead of the mandatory B2G/G2B reporting that starts on 1 January 2026.
9 Dec 2025View Latvia e-Invoicing mandate
Gambia
New Mandate
B2B
Gambia budgets for e-invoicing on VAT and other taxes
The National Assembly approved the Appropriation Bill, 2026, which carries the measure to introduce an electronic invoicing system on VAT and other taxes aimed at addressing VAT fraud and under-declaration.
Australia
Technical Update
PINT A-NZ Billing v1.1.2 published
OpenPeppol released PINT A-NZ Billing and Self-billing v1.1.2, adding a Schematron rule that blocks the wildcard character in the specification identifier plus code list updates.
Spain
Timeline Update
B2B
Veri*factu deadlines deferred to 2027
Royal Decree-Law 15/2025, published on 3 December 2025, gave corporate income tax filers until 1 January 2027 and all other taxpayers until 1 July 2027 to adapt their invoicing software to the invoicing systems regulation behind Veri*factu. Royal Decree-Law 16/2025 then opened an extraordinary window from 26 December 2025 to 31 January 2026 to waive SII and leave the monthly refund register REDEME, and that window lapsed when Congress repealed the decree, published in the BOE on 28 January 2026.
Vietnam
Penalty Update
Invoice penalty bands revised by Decree 310/2025/ND-CP
Decree 310/2025/ND-CP amended Decree 125/2020/ND-CP from 16 January 2026. Fines for failing to issue invoices now run from VND 1–2 million for one invoice to VND 60–80 million for 50 or more, and fines for issuing at the wrong time reach VND 50–70 million.
Belgium
Timeline Update
B2B
Q1 2026 Grace Period announced
Belgian administration announces tolerance period for Q1 2026. E-invoicing-specific infractions during Jan-Mar 2026 will not be sanctioned if taxpayer demonstrates timely and reasonable compliance efforts. Businesses must still issue invoices via alternative formats (PDF/email). Deadline of 1 January 2026 remains unchanged.
Paraguay
Timeline Update
B2G
SIFEN adherence mandatory for state suppliers from 2 January 2026
1 Dec 2025View Paraguay e-Invoicing mandate
Zimbabwe
Timeline Update
TaRMS/FDMS integration takes effect for VAT input tax claims
Under Public Notice 63 of 2025, issued on 14 November 2025, ZIMRA's integration of its Tax and Revenue Management System (TaRMS) with the Fiscalisation Data Management System (FDMS) applies from 1 December 2025 to all valid fiscal tax invoices, debit notes received and credit notes issued. Input tax schedules are populated automatically from FDMS data for VAT returns due from 10 January 2026.
Countries with news in December 2025
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