e-Invoicing News, January 2026
28 e-invoicing mandate updates across 24 countries recorded in January 2026, each cited to its official source.
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January 2026
Croatia
Technical Update
B2B
Pravilnik o eRačunu published (NN 11/26)
The Ministry of Finance published the e-invoice rulebook, in force from 31 January 2026. It sets AS4 as the mandatory exchange protocol between access points and bars them from accepting e-invoices that do not comply with EN 16931.
Italy
Timeline Update
Consolidated VAT code published, applying from 2027
Legislative Decree 10/2026, the consolidated VAT code, was published on 30 January 2026 and applies from 1 January 2027. Its Article 77 carries over the SDI e-invoicing obligation of Legislative Decree 127/2015.
Romania
Timeline Update
B2B
Ordinance 6/2026 defers the RO e-Factura duty for CNP-identified suppliers
Ordinance No. 6 of 30 January 2026, published in Monitorul Oficial No. 77 the same day, gave suppliers identified by personal identification number until 1 June 2026 before they had to use RO e-Factura, in place of the 15 January 2026 date set by GEO 89/2025. Those already trading had to request enrolment in the mandatory register at least three working days before 1 June 2026 and were entered with effect from that date, while suppliers already in the register could ask to be taken out, per Ordinance No. 6/2026 .
30 JanView Romania e-Invoicing mandate
New Zealand
New Mandate
B2G
eInvoicing and prompt payment rules take effect
Government Procurement Rule 44 took effect on 1 January 2026: mandated agencies that send or receive more than 2,000 domestic trade invoices a year must now be able to send and receive eInvoices over Peppol. Rule 36 requires those agencies to pay 95% of domestic trade eInvoices within five business days and 95% of other domestic trade invoices within 10 business days, reporting payment times to MBIE quarterly. From 1 January 2027 agencies must require large suppliers, with revenue above NZD 33 million in each of the two preceding accounting periods, to send eInvoices.
Côte d'Ivoire
Timeline Update
FNE registration closes; entrepreneur paper deadline set
FNE registration closes on 31 January 2026, and taxpayers liable to the State entrepreneur tax may use paper standardised invoices for business and State transactions until 13 February 2026.
Poland
Technical Update
B2B
KSeF 1.0 Technical Break for Transition to KSeF 2.0
23 JanView Poland e-Invoicing mandate
Romania
Timeline Update
B2B
ANAF Order 59/2026 puts CNP-identified suppliers into the mandatory register procedure
ANAF Order No. 59 of 19 January 2026, published in Monitorul Oficial No. 42 of 20 January 2026, amended Order 3789/2024 to carry out article XI of GEO 89/2025. It added suppliers who identify themselves by personal identification number, and who are bound by articles 5, 9^1, 10(1) and 10^1(2) of GEO 120/2021, to the procedure for the mandatory RO e-Factura register and to form 082, giving them their own category on the form. Ordinance No. 6/2026 deferred the duty ten days later and Law No. 88/2026 removed it altogether from 1 June 2026, per Order No. 59/2026 .
20 JanView Romania e-Invoicing mandate
France
Timeline Update
B2B
DGFiP Publishes First Register of 101 Approved Platforms
The DGFiP published the first official register of approved platforms (plateformes agréées) on 16 January 2026, listing 101 platforms. The register continues to grow ahead of the issuing obligation from 1 September 2026 (large and intermediate companies) and 1 September 2027 (SMEs and micro businesses).
Slovakia
Timeline Update
B2B
Access Point Accreditation Requirements Published
Peppol AP provider requirements published; voluntary testing spring 2026
Denmark
Technical Update
OIOUBL 3.0 Cancelled
Erhvervsstyrelsen confirmed there will be no OIOUBL 3.0 and that it is working towards one standard covering both national and international needs. The adjusted document strategy was presented at Nemhandelsforum on 24 February 2026.
Brazil
Penalty Update
Complementary Law 227/2026 creates the IBS and CBS penalty regime
Complementary Law 227/2026 sets up the CGIBS as administrator of the IBS and inserts articles 341-A to 341-H into Complementary Law 214/2025. It creates the Unidade Padrão Fiscal of R$200 and a fine catalogue that reaches 100% of the reference tax for supplies made without a fiscal document, 66% for a non-idóneo document, and 20 to 30 UPF for missing or late electronic files, with a 50% uplift for repeat offences.
Estonia
Technical Update
Ministry of Finance updates its official e-invoice guidance
The Ministry of Finance refreshed its guidance on accounting source documents, invoices and e-invoices , dated 12 January 2026. It confirms that the 2019 public sector e-invoicing obligation was replaced in 2025 by the buyer's right to choose the invoice form, that around 18,000 businesses are now registered as e-invoice recipients and the number is growing, and that all public sector units are already registered, so e-invoicing to the state continues in substance while public buyers may now accept other invoice forms by exception. The guidance restates Estonia's format freedom principle, keeps both the EVS 923:2014 Estonian profile and the European standard permitted, recommends the European standard, and notes that the Estonian e-invoice guide applied until 30 June 2025.
12 JanView Estonia e-Invoicing mandate
Serbia
Timeline Update
B2B
E-Invoicing Law Amendments Adopted
Pre-filled VAT returns postponed to 2027; retail e-invoice requirements added
Oman
Technical Update
Oman Tax Authority Becomes Peppol Authority
OpenPeppol approved OTA application for Peppol Authority status, enabling oversight of service providers and alignment with Fawtara 5-corner model.
Oman
New Mandate
B2B
OTA Confirms Peppol 5-Corner Model for Fawtara Program
Oman Tax Authority confirms adoption of the Peppol 5-corner model for the Fawtara e-invoicing program. Phased rollout begins August 2026 with 100 large VAT-registered companies, expanding to all taxpayers by August 2028. Technical standards include XML and PDF/A-3 formats with mandatory accredited service provider integration.
Burkina Faso
New Mandate
Burkina Faso launches the certified electronic invoice system
The Minister of Economy and Finance officially launched the certified electronic invoice (FEC) system in Ouagadougou on 6 January 2026. The DGI announced an information campaign, approval of invoicing software and training, ahead of making the system compulsory for large enterprises from 1 July 2026.
North Macedonia
New Mandate
e-Faktura Publicly Launched at Press Conference
The e-Faktura pilot phase began on 1 January 2026 and the system was presented publicly by the Minister of Finance and the Director of the Public Revenue Office (UJP) on 5 January 2026, described as a step in the fight against the grey economy and a reform of public finances that replaces processes based on paper and physical documents. UJP expects mandatory application in the third quarter of 2026; no exact date and no adopted law have been published.
Malaysia
Technical Update
B2B
e-Invoice Specific Guideline version 4.6 published
Version 4.6 replaced version 4.5 of 7 December 2025. Wholesalers and retailers of construction materials left the list of activities that must issue an individual e-invoice for each transaction, so they may consolidate unless a buyer asks otherwise.
Sierra Leone
Technical Update
Finance Act 2026 makes taxpayers replace faulty ECR machines
1 JanView Sierra Leone e-Invoicing mandate
Russia
Technical Update
Old electronic waybill and act formats withdrawn
From 1 January 2026, FNS Order ED-7-26/28@ of 20 January 2025 ended the exchange through EDI operators of goods waybills and work-completion acts in the 2015 formats. Businesses that used them move to the UPD 5.03 format, which can carry the invoice as well. Paper and unstructured electronic primary documents are unaffected.
1 JanView Russia e-Invoicing mandate
Moldova
Penalty Update
B2B
VAT deduction no longer tied to e-Factura from listed suppliers
Article 102(18) of the Tax Code, which made the buyer's VAT deduction on purchases from suppliers on the mandatory e-Factura list depend on holding an electronic invoice, was repealed from 1 January 2026 by Law 214/2024. The Ministry of Finance summary of 2026 Tax Code changes confirms the repeal. The fine for listed suppliers that issue non-electronic invoices, under article 257(2), still applies.
1 JanView Moldova e-Invoicing mandate
Ghana
Status Change
Act 1151 extends e-invoicing to every VAT-registered business
The Value Added Tax Act, 2025 (Act 1151) came into force on 1 January 2026, repealing Act 870 and its amendments. Section 43 requires every taxable person to invoice through a Certified Invoicing System integrated with the Ghana Revenue Authority, ending the phased onboarding that began in October 2022.
Madagascar
New Mandate
Madagascar Confirms e-Invoicing Programme Under 2026 Finance Law
Madagascar's Loi de Finances Initiale 2026 confirms the introduction of an electronic invoicing programme administered by the Direction Générale des Impôts to support VAT modernisation. The framework builds on the 2025 Finance Law and accompanying customs/excise reform, with implementation timetable and technical specifications to be issued by the DGI.
Gabon
Status Change
B2B
Mandatory e-invoicing under 2026 Finance Law
Gabon introduced mandatory e-invoicing for all taxable persons under the 2026 Finance Law (Law No. 041/2025). Facture électronique normalisée required via approved e-billing systems. VAT input and income tax expense deductions conditional on e-invoice support. Six-month grace period for customs duty documentation. New country added to tracker.
Poland
Timeline Update
B2B
Notifications for KSeF invoices with attachments open
1 JanView Poland e-Invoicing mandate
Croatia
Status Change
B2B
B2B e-invoicing and fiscalisation take effect
VAT-registered taxpayers established in Croatia must issue, receive and fiscalise e-invoices for domestic transactions. Income and profit taxpayers outside the VAT system and non-VAT public bodies must receive and fiscalise them, and issue from 1 January 2027.
Countries with news in January 2026
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