e-Invoicing News, July 2026
30 e-invoicing mandate updates across 23 countries recorded in July 2026, each cited to its official source.
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July 2026
Brazil
New Mandate
Joint Act 4/2026 sets when each document falls under the new regulations
Joint Act RFB/CGIBS nº 4, of 30 July 2026, issued under article 112 of Decree 12.955/2026 and CGIBS Resolution 6/2026, phases the duty by document and by category. NF-e, NFC-e, CT-e, CT-e OS, MDF-e, GTV-e, DC-e, NF3e, NFS-e Via and ordinary BP-e start on 3 August 2026. NFCom, the DIR and most ISS-listed services on the NFS-e follow on 1 October, as do the DeRE contributor-table events. The remaining NFS-e categories, including digital platforms, leases and condominium charges, plus air and metropolitan BP-e, NFGas, NFAg and NF-e ABI, start on 1 December, and DeRE monthly events on 15 November. Simples Nacional taxpayers, the Duimp, import NF-e and monophase fuel NF-e start on 1 January 2027.
Nigeria
Timeline Update
B2B
NRS sets 31 July 2026 deadline for large taxpayers
The Nigeria Revenue Service began monitoring compliance among large taxpayers and set 31 July 2026 for completing onboarding, integration and testing on the Merchant Buyer Solution and transmitting invoices to the platform.
United Kingdom
Timeline Update
Budget 2026 set for 28 October, fixing the e-invoicing roadmap date
The Chancellor confirmed to the Treasury Select Committee that Budget 2026 will be held on 28 October 2026. That fixes the date on which HMRC and the Department for Business and Trade are due to publish the e-invoicing implementation roadmap, including final standards and technical specifications for the April 2029 mandate.
Republic of the Congo
Timeline Update
DGID sets the scope of the SFEC first phase
A DGID communiqué of 30 July 2026 confirmed the SFEC rollout from 1 August 2026, starting with taxpayers of the large and medium enterprise units (UGE, UME) and the oil and gas subcontractors unit (USTPG), together with all their suppliers of goods and services regardless of size or tax residence. Businesses unable to connect by API on that date may enrol temporarily on the E.Facture portal.
Ethiopia
New Mandate
Tax administration amendment doubles the unissued-invoice penalty and orders an e-invoicing directive
Proclamation No. 1434/2026 , published in Federal Negarit Gazette No. 48 on 30 July 2026 and in force on publication, amended Federal Tax Administration Proclamation No. 983/2016. Article 108, renumbered 125, was repealed and replaced: a taxpayer that fails to issue a tax invoice when required is now liable for ETB 100,000 for each invoice not issued to a buyer, up from ETB 50,000 per transaction, and the Authority is barred from waiving the penalty. A new sub-article added after Article 93(5) requires the tax authority to issue a directive on the use of the electronic tax system, on invoices carrying a Quick Response code, on e-commerce and on any other taxable transaction for which an electronic invoice is issued, giving the July directive its statutory footing. Article 120(2), renumbered 137(2), keeps the ETB 100,000 fine and five to seven years of rigorous imprisonment for understating a sales price, and a new sub-article (8) confines criminal liability for failing to issue an invoice to cases where the person has already been administratively penalised twice for the same act within a single tax period. The amendment also renumbered Articles 61 to 139 of the 2016 proclamation as Articles 72 to 156.
30 JulView Ethiopia e-Invoicing mandate
Luxembourg
Timeline Update
B2B
Bill 8815 deposited in parliament with statutory B2B e-invoicing dates
The Minister of Finance deposited bill 8815 in the Chamber of Deputies on 30 July 2026 and referred it to the Council of State the same day. The deposited text fixes the dates the government communiqué of 17 July had left open: the law would enter into force on 1 January 2028, when recipients in scope must receive and process compliant electronic invoices, and the obligation to issue would apply from 1 July 2028 to issuers that exceeded at least two of three thresholds at the 2026 balance sheet date (balance sheet total of 7,500,000 euros, net turnover of 15,000,000 euros, 50 full-time staff on average) and from 1 January 2029 to all other issuers. Recipients may use transitional alternative technical solutions for reception until 30 June 2028, or until 31 December 2028 if they sit below those thresholds. The statutory text names no delivery network, leaving a grand-ducal regulation to designate one against nine criteria. Parliament has not yet voted the bill.
30 JulView Luxembourg e-Invoicing mandate
Liberia
Technical Update
LRA lists e-invoicing among its reform initiatives
Launching a nationwide change readiness tour, the Liberia Revenue Authority listed the introduction of electronic invoicing among more than 21 reform initiatives, alongside the LITAS rollout and VAT implementation. No start date, legal instrument or technical specification for e-invoicing was published.
29 JulView Liberia e-Invoicing mandate
Spain
Timeline Update
B2B
AEAT announces a September update session on the SPFE
AEAT scheduled an update session on the public e-invoicing solution for 10 September 2026, with an agenda covering changes to the draft Ministerial Order and its annexes plus technical detail on the SPFE services. The Order regulating the platform had still not been published in the BOE when the session was announced, so the reference calendar of 1 October 2027 for turnover above EUR 8 million and 1 October 2028 for the rest continues to depend on that publication.
France
Technical Update
B2B
Decree and order complete the regulatory framework
Décret n° 2026-677 of 27 July 2026 and the arrêté of the same date were published in the Journal officiel and took effect the next day. They align Annex II of the CGI with the approved platform model, set certification by accredited bodies with a surveillance audit, add rules for moving between platforms, and fix the accepted syntaxes: the EN 16931 and EXTENDED-CTC-FR profiles in CII and UBL plus a mixed XML and PDF/A-3 format, all against AFNOR standard XP Z12-012.
28 JulView France e-Invoicing mandate
Chile
Timeline Update
Paper tax documents allowed in ten storm-hit regions
SII Exempt Resolution No. 99 of 2026 lets taxpayers in Atacama, Coquimbo, Valparaíso, the Santiago Metropolitan Region, O'Higgins, Maule, Ñuble, Biobío, La Araucanía and Los Ríos, declared catastrophe zones by Decree No. 113 of 21 July 2026, issue invoices and other tax documents on paper for twelve months from the date of the catastrophe. Taxpayers able to keep issuing electronically may continue to do so.
Saudi Arabia
Timeline Update
ZATCA sets Wave 25 criteria at SAR 187,500 for 1 February 2027
ZATCA published the selection criteria for the twenty-fifth wave of the integration phase on 24 July 2026. The wave covers taxpayers whose VAT-subject revenues passed SAR 187,500 during 2022, 2023, 2024 or 2025, half the SAR 375,000 threshold of wave 24, and adds 2025 as a qualifying year for the first time. Targeted taxpayers must have their e-invoicing solutions linked to the Fatoora platform by 1 February 2027. Waves continue to be announced at least six months before each integration date, so taxpayers below the current threshold are not yet in scope for clearance.
United Arab Emirates
Technical Update
FTA publishes the consolidated accreditation decision
The Federal Tax Authority added Ministerial Decision No. 64 of 2025 and its amendments to its legislation register on 22 July 2026. The consolidated text carries the replacement of Article 5 and the new Article 5(bis) made by Ministerial Decision No. 56 of 2026, and records that Ministerial Decision No. 64 of 2025 was issued on 13 March 2025 and took effect on 29 March 2025.
22 JulView United Arab Emirates e-Invoicing mandate
Brazil
Timeline Update
Individuals and individual rural producers deferred to 2027
Decree 13.075/2026 adds paragraph 3 to article 115 of the CBS Regulation, so the duty to register a CNPJ and to issue electronic fiscal documents applies from 1 January 2027 to individuals acting as taxpayers or tax substitutes and to individual rural producers under article 239. The deferral does not touch the CBS and IBS field schedule for other issuers.
Belgium
Timeline Update
B2B
Council of Ministers approves near real-time e-reporting pre-draft law
The Council of Ministers approved an avant-projet de loi amending the VAT Code that introduces a mandatory electronic reporting obligation for invoice data in near real time, filed both by the supplier or service provider and by its customer, and that allows the annual list of taxable customers to be dropped for taxpayers subject to that reporting. The text has been sent to the Data Protection Authority and the Council of State for their opinions before it continues through the legislative process.
18 JulView Belgium e-Invoicing mandate
Gabon
Technical Update
Supplementary finance law eases standardised e-invoicing
Law No. 002/2026 of 17 July 2026 allows a document admitted in lieu by regulation to satisfy the electronic invoicing duty and to support VAT and expense deductions, and spreads the tax credit for buying an invoicing device over three years at 25%, 25% and 50%.
Luxembourg
New Mandate
B2B
Government council approves draft bill extending e-invoicing to domestic B2B
The government council approved a draft bill amending the law of 16 May 2019 on electronic invoicing and the amended VAT law of 12 February 1979 , extending the obligation that currently applies to public procurement and concession contracts to domestic commercial transactions between businesses established in Luxembourg. The bill transposes Article 1 of Council Directive (EU) 2025/516 of 11 March 2025, which amends Directive 2006/112/EC as regards VAT rules for the digital age. A draft grand-ducal regulation fixing the common delivery network and the alternative technical solutions for issuing, transmitting and receiving e-invoices was endorsed alongside it, so that issuers and recipients are not forced onto separate, non-interoperable systems. The bill has yet to pass through parliament and no implementation dates have been set.
17 JulView Luxembourg e-Invoicing mandate
Germany
Timeline Update
BMF Action Plan commits Germany to electronic VAT reporting
The Bundesministerium der Finanzen published a 26-measure Action Plan against tax and financial crime . Measure 18 commits Germany to an electronic reporting system for VAT under which businesses report their turnover promptly and individually, so that gaps in VAT fraud are closed and VAT carousels are detected sooner. Measure 19 proposes extending the retention period for booking documents to 15 years, and measure 20 would require third-country companies to hold tax-relevant data on mirror servers in Germany. The document sets out political objectives only: it names no draft legislation, no scope and no start date, and it does not change the 2027 and 2028 e-invoicing deadlines.
16 JulView Germany e-Invoicing mandate
North Macedonia
Technical Update
UJP confirms e-Faktura will cover foreign trade transactions
At a working meeting with the freight forwarders and logistics operators group MIFA, the Public Revenue Office (UJP) stated that e-Faktura will cover all transactions, in domestic as well as in foreign trade, and discussed how electronic invoicing will apply to import and export transactions and fit with existing customs processes.
France
Timeline Update
B2B
Minister confirms the 1 September start and a start-up tolerance
After the eleventh meeting of the e-invoicing relay community on 10 July, the Minister for Public Action and Public Accounts confirmed the calendar and stated that there would be no penalties at start-up for good-faith businesses that meet difficulties. Two million businesses had declared an approved receiving platform, out of 130 then listed. The DGFiP published a practical start-up guide the same day and opened a helpline.
11 JulView France e-Invoicing mandate
Republic of the Congo
Technical Update
Four SFEC implementing arrêtés signed
Arrêtés No. 1518 to 1521/MFBPP-CAB of 9 July 2026 set the approval procedure for terminals, software and ERP systems, the fiscal requirements for certified invoices (including 10-year retention), tax relief for pilot and early adopters, and approval and licensing fees.
Spain
Technical Update
B2B
AEAT publishes the SPFE seminar questions and answers
AEAT posted the questions and answers from its 19 May 2026 developer seminar on the public e-invoicing solution. The answers confirm that the SPFE will accept only UBL 2.5 invoices aligned to the European semantic standard, so an invoice filed to FACe in Facturae still needs a faithful copy in UBL, and that simplified invoices fall outside Royal Decree 238/2026 unless they are qualified simplified invoices carrying the recipient's details. AEAT also expects the integration test environment to be available for 1 October 2026, with the technical specifications published progressively on its electronic office before the services go live. The workbook was refreshed on 15 July 2026.
Laos
Technical Update
First software providers certified for E-Tax Invoice
8 JulView Laos e-Invoicing mandate
New Zealand
Timeline Update
B2B
eInvoicing registrations pass 110,000 businesses
MBIE reported that eInvoicing registrations more than doubled in a year to over 110,000 businesses, with close to one million eInvoices exchanged. The Minister for Small Business and Manufacturing cited NZIER research estimating $800 million in annual productivity gains, and confirmed that from 1 January 2027 large businesses must send eInvoices when billing government agencies.
Malaysia
New Mandate
e-Invoice Special Voluntary Disclosure Programme opens
HASiL published e-Invoice Guideline version 4.7 and e-Invoice Specific Guideline version 4.8, and opened a Special Voluntary Disclosure Programme running to 31 December 2027 for taxpayers regularising missed or non-compliant e-invoices.
United Kingdom
Timeline Update
B2B
HMRC restates April 2029 mandate and Budget 2026 roadmap
The HMRC Transformation Roadmap Progress Update 2026 confirmed that the government will mandate e-invoicing for all VAT invoices from April 2029. HMRC is working with the Department for Business and Trade to publish an e-invoicing roadmap at Budget 2026 that sets out the milestones to implementation and builds on co-creation work with industry representatives during 2026.
Sweden
Technical Update
B2G
Upphandlingsmyndigheten takes over e-invoicing and Peppol duties from DIGG
DIGG's tasks in e-commerce and Peppol transferred to Upphandlingsmyndigheten on 1 July 2026, including the role of Swedish Peppol Authority. From the same date Upphandlingsmyndigheten's instruction ordinance (2015:527) gives it the power under section 7 of the E-invoicing Act (2018:1277) to order a supplier that does not send compliant e-invoices to a contracting authority to comply, with a conditional fine.
1 JulView Sweden e-Invoicing mandate
Ethiopia
New Mandate
Ministry of Revenues publishes the Electronic Invoicing System Administration Directive
The Ministry of Revenues published Electronic Invoicing System Administration Directive No. 1142/2026 , 31 articles and two annexes issued under Article 19(4) of Federal Tax Administration Proclamation No. 983/2016 and the Definition of Powers and Duties of the Executive Organs Proclamation No. 1263/2021. The directive builds a clearance regime: under Article 4(1)(c) an accredited sales registration system may issue an invoice or receipt only after transmitting the transaction to the Electronic Invoice Registration System, having its validity confirmed and obtaining an Invoice Reference Number, a Receipt Reference Number and a Quick Response code, with Article 4(1)(b) requiring transmission in real time as the transaction occurs. Article 3 applies it to taxpayers that issue invoices under the tax law, sales registration system suppliers, taxpayers using software exclusively, software-as-a-service providers and e-commerce or digital marketplace operators, and to transactions on which VAT is chargeable under Article 3 of Proclamation No. 1341/2024. Accreditation requires infrastructure inside Ethiopia meeting a Tier III or Level 3 data centre standard and a bank or insurance performance guarantee renewable every two years, which Article 14(6) sets on a ten-level scale keyed to user taxpayer numbers or aggregated annual sales, running from nothing below 500 user taxpayers or ETB 5 billion of sales up to USD 250,000 above 40,000 taxpayers or ETB 1,000 billion. Article 20 lets the Authority release banking, securities market, digital payment processing and telecommunications operators from the direct connection for consumer transactions in favour of summarised reporting, though Article 20(5) holds business-to-business invoices intended for tax reporting to direct registration. Article 30 repeals Articles 8 and 23 of Tax Invoice Utilization and Administration Directive No. 149/2018, and Article 31 brings the directive into force on registration by the Ministry of Justice and publication on the Ministry's website. Article 29(1) makes a compliant system mandatory for all taxpayers obliged to keep books of accounts but leaves implementation to a schedule the Authority has yet to issue, so no taxpayer group has a live deadline.
1 JulView Ethiopia e-Invoicing mandate
Botswana
New Mandate
Botswana enacts a mandatory electronic invoicing duty
The Tax Administration Act, 2026 and the Value Added Tax Act, 2026 came into operation on 1 July 2026. Section 15 of the Tax Administration Act requires a taxpayer who supplies goods, renders services or receives payment for them to issue an electronic invoice using an electronic billing system approved by the Revenue Service, and section 59 (8) of the Value Added Tax Act places the same duty on registered persons issuing tax invoices. Penalties run to P10,000 a month for failing to use the system and P100,000 or two years for tampering with it. Regulation 34 of the Tax Administration Regulations, 2026 holds the system itself back to nine months from commencement, 1 April 2027.
Denmark
New Mandate
B2B
Consultation on Opt-Out Registration for E-Invoice Receipt
Erhvervsstyrelsen consulted on amending the order on requirements for digital standard bookkeeping systems so that providers enrol their business customers for e-invoice receipt in the Nemhandel register unless the customer declines within four weeks of being notified, and confirm identities with MitID. The draft proposed 30 November 2026 for the notification duty and 1 January 2027 for the rest; the final order adopted in September 2026 set different dates.
Singapore
Technical Update
IMDA names InvoiceNow grant schemes
IMDA's InvoiceNow Grants page named the support schemes for onboarding: the GST InvoiceNow Transition Grant (up to S$1,000 for SMEs and up to S$5,000 for early adopters and larger businesses), a free-of-charge InvoiceNow solution package and the InvoiceNow Queen Bee Grant, per the IMDA InvoiceNow Grants page .
1 JulView Singapore e-Invoicing mandate
Countries with news in July 2026
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