e-Invoicing News, April 2026
24 e-invoicing mandate updates across 22 countries recorded in April 2026, each cited to its official source.
Follow our LinkedIn newsletter
Mandate deadlines, country updates and new guides from e-Invoice.app, straight to your LinkedIn feed.
April 2026
Brazil
Technical Update
CBS and IBS regulations published
Decree 12.955, of 29 April 2026, regulates the CBS and CGIBS Resolution 6/2026 mirrors it for the IBS. Articles 112 to 124 of the CBS Regulation carry the document rules: the fifteen recognised electronic fiscal documents, who must issue them, the advanced or qualified electronic signature, the authorisation of use without which a document cannot be used, and the grounds on which a document is non-idóneo.
Malaysia
Technical Update
B2B
State code 17 restricted and scientific notation rejected
The MyInvois SDK release note of 30 April 2026 limited state code 17 to consolidated e-invoices issued in Malaysia and to transactions outside Malaysia, effective immediately, and ruled out scientific notation in every amount field.
Vietnam
Timeline Update
B2C
Household e-invoice threshold revised by Decree 141/2026/ND-CP
Decree 141/2026/ND-CP, applying from 1 January 2026, replaced the household e-invoice rule in Decree 68/2026/ND-CP. Household businesses and individual traders with annual revenue above VND 1 billion must use coded or cash-register e-invoices; those at or below VND 1 billion may register voluntarily.
Peru
New Mandate
SUNAT Resolution 000075-2026: Immediate E-Receipts and SIRE for New Registrants
SUNAT Resolution No. 000075-2026/SUNAT, issued 29 April 2026 and in force from 1 June 2026, designates new RUC registrants and Nuevo RUS leavers as electronic issuers, requiring electronic receipts and SIRE use from the outset.
Greece
Timeline Update
Greece splits goods movement phase B under Decision A.1094/2026
AADE Decision A.1094/2026 of 29 April 2026 postpones and clarifies the implementation timeline for Phase B of the digital monitoring of inventory movements transmitted to myDATA. Phase B is split into two sub-phases: Phase B1 from 12 October 2026 (mandatory transmission of loading, transhipment, receipt of goods, traceability data, and quantitative and qualitative inventory controls), and Phase B2 from 1 January 2027 (unified item codification per Combined Nomenclature). Voluntary transmission of Phase B data has been allowed since 1 December 2025. These dates were later replaced by Decision A.1198/2026, which moved phase B1 to 1 January 2027 and phase B2 to 1 January 2028.
Brazil
New Mandate
Resolution CGSN nº 189/2026 makes the national-standard NFS-e mandatory for Simples Nacional ME and EPP
Resolution CGSN nº 189, of 23 April 2026 and published on 28 April, requires micro-enterprises and small businesses opting for Simples Nacional to issue the national-standard NFS-e through the Emissor Nacional, by web portal or API, and set the start at 1 September 2026. The duty does not reach operations subject only to ICMS. MEI service providers have used the national standard since 1 September 2023 under Resolution CGSN nº 169/2022. Resolution CGSN nº 191/2026 later moved the start to 1 November 2026.
Poland
Technical Update
B2B
KSeF 2.0 Business-Event Model Consultation Opened
23 AprView Poland e-Invoicing mandate
Costa Rica
Technical Update
Version 4.4 annexes updated, new codes mandatory from 1 November 2026
The Dirección General de Tributación updated the version 4.4 annexes to accept alphanumeric legal-entity identification numbers, once the registry announces them, and to add new reference codes. Issuing systems must use the new codes from 1 November 2026, and taxpayers that have already implemented them may start earlier.
United Arab Emirates
New Mandate
UAE Officially Launches Peppol-Based 4-Corner E-Invoicing Model
The Ministry of Finance announced the official launch of the UAE's Peppol-based 4-corner e-invoicing model, enabling businesses to exchange structured invoices via Accredited Service Providers (ASPs) ahead of the July 2026 pilot phase. The framework uses the PINT-AE specification and is the first step towards a broader 5-corner architecture, with 'Corner 5' (dual-transmission of tax data to the Federal Tax Authority) to be added before the pilot.
21 AprView United Arab Emirates e-Invoicing mandate
Malaysia
Timeline Update
B2B
Fourth-phase interim relaxation extended to 31 December 2027
e-Invoice Specific Guideline version 4.7 extended the interim relaxation for taxpayers with turnover up to RM5 million by twelve months, to 31 December 2027. The 1 January 2026 and 1 July 2026 implementation dates were unchanged.
Namibia
Timeline Update
Namibia Revises E-Invoicing Timeline in 2026/27 Budget
The Ministry of Finance of Namibia removed earlier references to an April 2026 e-invoicing rollout in its 2026/27 National Budget Statement. E-invoicing is now listed as part of a broader package of tax policy and administration measures to be pursued within the Medium-Term Expenditure Framework period covering 2026/27 to 2028/29. The initiative has not been cancelled but no fixed implementation date is confirmed. The future system will directly connect business cash registers to NamRA's Integrated Tax Administration System (ITAS) for real-time transaction data reporting.
Angola
Timeline Update
Angola Waives 2025 SAF-T Accounting File Submission
Angola's Administração Geral Tributária (AGT) communicated in April 2026 that submission of the SAF-T accounting file for the 2025 financial year is voluntary, with no penalties for non-compliance or late delivery. Reason: since the Legal Framework for Invoices under Presidential Decree No. 71/25 of 20 March came into force during 2025, some taxpayers were unable to implement a compliant system in time. The SAF-T file structure follows Executive Decree No. 317/20 of 14 December (header, master tables, accounting entries). Mandatory submission begins with the 2026 financial year, due in 2027.
Republic of the Congo
Status Change
Republic of Congo Mandates SFEC Certified E-Invoicing
The Government adopted Décret No. 2026-101 of 31 March 2026 regulating the Système de Facturation Électronique Certifié (SFEC), implementing the obligation introduced by the Loi de Finances 2025 (Law No. 47-2024 of 30 December 2024). All economic transactions on Congolese territory must be certified through SFEC, except those involving foreign suppliers. Penalties include a 50 million FCFA fiscal fine, and VAT deduction is denied on non-compliant transactions.
Democratic Republic of the Congo
Status Change
DRC Ends Grace Period on E-Invoicing Mandate
The Ministry of Finance of the Democratic Republic of Congo published Official Notice No. 006 on 8 April 2026, ending the grace period that had eased enforcement of the mandatory facture normalisée regime. Strict compliance date set to 15 May 2026, after which VAT deduction is only allowed if supported by a standardised invoice. Sector-based derogations, case-by-case enforcement relief, and derogations for businesses awaiting system certification announced as transition support.
Morocco
Timeline Update
Morocco DGI Confirms E-Invoicing System Technically Ready for 2026 Rollout
Younès Idrissi Kaitouni, Director General of the Direction Générale des Impôts (DGI), confirmed on 16 April 2026 that Morocco's national e-invoicing system is no longer in design phase and is technically ready to support a 2026 rollout. The model introduces a central platform where invoices pass through the tax authority for real-time validation before being considered valid. Rollout will be progressive, with B2B as the first scope, large enterprises onboarding first followed by VSMEs/SMEs. The chosen format is UBL, aligning with international practices. An implementing decree is under review at the Secrétariat Général du Gouvernement.
Spain
Timeline Update
B2B
Draft Ministerial Order opens public consultation
The Ministry of Finance published a draft Ministerial Order regulating the AEAT public e-invoicing platform under Law 18/2022 (Crea y Crece). Public consultation runs until May 8, 2026; the draft anticipates implementation commencing October 1, 2026. The Order will set operational and technical rules for issuance/receipt, data transmission from private platforms, mandatory status communication (acceptance, rejection, effective payment), interoperability, identification/authentication, and EU-aligned structured formats.
Liberia
Technical Update
LRA says electronic invoicing systems are under development
15 AprView Liberia e-Invoicing mandate
Chile
Timeline Update
B2B
Dispatch guide requirements postponed to 1 November 2026
SII Exempt Resolution No. 52 of 2026 moves the start of the Resolution No. 154 requirements from 1 May to 1 November 2026, including the related penalties. Until 31 October 2026 taxpayers follow the existing rules but may adopt the new requirements early.
Belgium
Penalty Update
B2B
General Q1 2026 tolerance period ended; enforcement begins, self-billing tolerance to 30 June 2026
The Belgian administration confirmed that the general tolerance period covering the first three months of 2026 has ended and was not extended, so enforcement of the B2B structured e-invoicing obligation applies from 1 April 2026. A targeted temporary tolerance remains in place until 30 June 2026 inclusive for self-billing, where penalties will not be imposed if the software provider is actively implementing that functionality. Outside this exception, penalties may be waived only after a case-by-case analysis of the file, per the end-of-tolerance notice .
7 AprView Belgium e-Invoicing mandate
China
Timeline Update
Zhejiang withdraws provincially supervised invoices
The STA Zhejiang bureau stopped supplying invoices supervised by the provincial and municipal tax bureaus from 30 April 2026 and barred their issue from 30 June 2026. Fully digitalised e-invoices replace them.
Tajikistan
Technical Update
B2C
Tajikistan pilots automated taxation of e-wallet sales
Tajikistan's Agency for Innovation and Digital Technologies approved a sandbox pilot for taxing individual entrepreneurs paid through e-wallets and the single QR code. Participants must use cash registers, and each e-wallet or QR payment generates a fiscal receipt. The order applies after registration with the Ministry of Justice and official publication.
1 AprView Tajikistan e-Invoicing mandate
Russia
Technical Update
Invoice form updated for 22% VAT and advance invoices
Changes to the invoice form and the purchase and sales ledgers took effect on 1 April 2026. The FNS summary lists a new line 5b on the invoice for the details of advance invoices set off against a shipment, new ledger columns for the same purpose, and the 22% standard VAT rate applied to shipments from 1 January 2026.
1 AprView Russia e-Invoicing mandate
Lesotho
New Mandate
Lesotho's VAT e-invoicing regulations come into operation
The Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026) came into operation on 1 April 2026. VAT-registered vendors must issue every invoice from an Electronic Billing System accredited by Revenue Services Lesotho and linked to its Invoice Data Management System (Lekuka), covering B2B, B2G and B2C sales.
South Africa
Status Change
South Africa enacts an e-invoicing legal framework
The Tax Administration Laws Amendment Act 4 of 2026 was promulgated in Government Gazette No. 54447 on 1 April 2026. It inserts definitions of e-invoice, e-debit note, e-credit note, e-reporting and interoperability framework into the Value-Added Tax Act, and empowers the Minister to make Regulations on a vendor’s participation in a voluntary e-reporting system. No mandatory date is set.
Countries with news in April 2026
Other months
- October 202618
- September 202636
- August 202626
- July 202630
- June 202629
- May 202620
- March 202622
- February 202619
- January 202628
- December 202524
- November 202513
- October 20259
- September 20259
- August 20256
- July 20257
- June 20253
- May 20253
- April 20252
- March 20253
- February 20251
- January 20253
- December 20242
- November 20245
- October 20241
- September 20241
- May 20241
- April 20241
- February 20241
- January 20241
- November 20221
- September 20221
- October 20211
- September 20211
- August 20211
- March 20211
- November 20191
- October 20151
- December 20051