e-Invoicing News, September 2026
36 e-invoicing mandate updates across 26 countries recorded in September 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.
September 2026
Greece
Timeline Update
Greece postpones goods movement phase B to 2027 and item coding to 2028
Joint Decision A.1198/2026 of 30 September 2026 moves phase B1 of digital stock movement monitoring (loading, transhipment, receipt, traceability and quantitative stock control) from 12 October 2026 to 1 January 2027, and phase B2 item coding under the Combined Nomenclature from 1 January 2027 to 1 January 2028.
30 SeptView Greece e-Invoicing mandate
Greece
Timeline Update
B2B
Greece moves second e-invoicing period to 2 November 2026
Joint Decision A.1197/2026 of 30 September 2026 (Β' 5905) moves the start of mandatory e-invoicing for entities with 2023 gross revenues up to EUR 1 million from 1 October to 2 November 2026. Parallel use of ERP issuance and the manual entry form is allowed until 31 January 2027 for entities whose declaration names a start date no later than 2 November 2026. From 1 February 2027 invoices can only go through a licensed provider or the AADE timologio and myDATAapp applications, AADE announced .
30 SeptView Greece e-Invoicing mandate
Bolivia
Timeline Update
Bolivia cancels Groups 9 to 12 online invoicing deadlines
The SIN's RND 102600000038 of 30 September 2026 abrogated the four 2024 resolutions that designated Groups 9, 10, 11 and 12 for online invoicing, a day before their 1 October 2026 switch. The SIN cited the Law 1733 VAT reform and will assign online modalities to the remaining VAT taxpayers periodically, with no new date set.
30 SeptView Bolivia e-Invoicing mandate
Chile
Technical Update
B2B
Courier air waybills may replace dispatch guides for imports
SII Exempt Resolution No. 134 of 2026 lets courier companies registered with Chilean Customs use the courier air waybill instead of a dispatch guide when moving imported goods from customs premises to the recipient, provided they notify the SII and report air waybill data to it each month. It applies from publication of its extract in the Diario Oficial.
France
Technical Update
DGFiP publishes its official e-reporting doctrine
The DGFiP published its first BOFiP commentary on transaction and payment data reporting. It confirms the 1 September 2026 and 1 September 2027 calendar, adds single VAT groups to the 2026 wave, and applies reporting to VAT-registered public bodies from 1 September 2026 whatever their size. Commentary on e-invoicing itself will follow.
Cabo Verde
Timeline Update
2027 budget proposal ties VAT rules to e-invoices
The Council of Ministers approved the 2027 State Budget proposal on 29 September 2026. If enacted, from 1 January 2027 VAT would become due when the e-invoice is issued, only compliant e-invoices would give a right to deduct, purchases would be recorded on receipt of the e-invoice and self-billing would need a prior agreement and a special series.
29 SeptView Cabo Verde e-Invoicing mandate
Mauritania
New Mandate
B2G
Suppliers to public entities must declare invoices on STT from 1 November 2026
The Minister of Finance signed circular 071-26 on 29 September 2026. From 1 November 2026, suppliers must declare invoices addressed to public entities on the tax administration's STT platform, and public entities may only pay invoices that were declared there and validated by them. Public entities must also file and pay their own taxes exclusively through STT.
29 SeptView Mauritania e-Invoicing mandate
United Arab Emirates
Timeline Update
B2B
FTA restates the 30 October 2026 appointment deadline
29 SeptView United Arab Emirates e-Invoicing mandate
Denmark
New Mandate
B2B
Opt-out e-invoice enrolment order adopted
Erhvervsstyrelsen issued BEK nr. 811 af 22/09/2026 , in force from 29 September 2026, under which providers of registered bookkeeping systems must enrol their business customers for e-invoice receipt in the Nemhandel register unless they decline within four weeks. Existing customers are notified once they confirm their identity with MitID, which must happen by 1 March 2027, and locked CVR master data on outgoing documents follows on 1 January 2028.
28 SeptView Denmark e-Invoicing mandate
Kazakhstan
Technical Update
ESF rules and form restated by Order No. 646
Ministry of Finance Order No. 646 restated the invoice rules and form approved by Order No. 629, in force ten days after its official publication on 2 October 2026. The changes are mainly editorial, including renaming the IS ESF the digital system of electronic invoices.
United Arab Emirates
Timeline Update
B2B
Ministry of Finance confirms the 1 January 2027 start as the five-corner model runs
27 SeptView United Arab Emirates e-Invoicing mandate
Slovakia
Technical Update
Slovakia Passes 10,000 eFaktúra Enrolments and Restates the 2027 Duty to Receive
More than 10,000 taxpayers have chosen a certified delivery service provider (Digital Postman) and can receive e-invoices, the Financial Administration said on 24 September 2026. It restated that from 1 January 2027 every legal person and every taxable person must be able to receive e-invoices, whether or not it is registered for VAT.
Poland
Penalty Update
B2B
Draft bill UD477 would start KSeF penalties on 1 January 2028
The government published draft bill UD477 , which would bring the KSeF penalty provisions in article 106ni of the VAT Act into force on 1 January 2028 instead of 1 January 2027. The draft reached the Standing Committee of the Council of Ministers on 12 October 2026 and is not yet law, so penalties of up to 100% of the invoice VAT remain scheduled for 1 January 2027 until it is enacted.
23 SeptView Poland e-Invoicing mandate
Bulgaria
New Mandate
B2B
Bulgaria Proposes Mandatory Structured e-Invoicing from 2028
The Ministry of Finance published a draft amendment to the VAT Act for public consultation, open from 23 September to 23 October 2026. It would require VAT-registered suppliers established in Bulgaria to issue structured e-invoices, validated by a National Revenue Agency system, for domestic supplies from 1 January 2028.
Philippines
Technical Update
BIR issues e-invoicing guidelines and Permit to Issue requirement
RMC No. 98-2026 keeps 31 December 2026 as the deadline for covered taxpayers other than micro taxpayers to issue electronic invoices. Covered taxpayers must secure a Permit to Issue Electronic Invoice before issuing and obtain an EIS Certification within six months of it. Electronic sales reporting, and the Permit to Transmit, apply only once the BIR issues separate guidelines.
Brazil
Technical Update
Operating, integration and security manuals approved for the split payment platform
Joint Technical Act RFB/SUARA/CGIBS nº 5 approved six technical documents for the public split payment platform (operations, integration, openAPI, timing, network and security) and ratified earlier draft versions. It sets no date for the platform to start.
Luxembourg
Timeline Update
B2B
Bill 8815 presented to the Finance Committee, rapporteur appointed
The Chamber of Deputies' Finance Committee heard bill 8815 presented on 18 September 2026 and appointed Laurent Mosar as rapporteur. The bill's dates are unchanged: reception from 1 January 2028, then issuing from 1 July 2028 or 1 January 2029.
Poland
Penalty Update
B2B
Ministry of Finance announces KSeF penalty deferral to end-2027
16 SeptView Poland e-Invoicing mandate
Vanuatu
Timeline Update
Vanuatu offers VSMS extensions to medium taxpayers
DCIR opened a two-week extension request window for medium segment taxpayers on its published eligible list, ahead of their 30 September 2026 deadline. Businesses must transmit transaction data and issue fiscalised invoices from 1 October 2026 unless granted two months, or up to three months for an in-house solution under accreditation.
16 SeptView Vanuatu e-Invoicing mandate
Germany
Technical Update
KoSIT publishes XRechnung 4.0 pre-release
KoSIT published a pre-release of the XRechnung 4.0 specification on 15 September 2026. It is not meant for productive use: the final bundle is expected in spring 2027 and XRechnung 3.0 stays in force until at least 31 July 2027. Statutory deadlines are unchanged.
Philippines
Technical Update
BIR says no e-invoicing service provider is accredited
The BIR stated that it has not accredited, certified or endorsed any e-invoicing service provider, and suspended meetings with providers on accreditation and onboarding until it issues the relevant policies and guidelines.
Côte d'Ivoire
Technical Update
API integrations must conform within 45 days
The DGI gives businesses using the API route and approved integrators 45 days to align data with FNE specifications. Non-conforming flows after that risk temporary suspension of the API key.
Netherlands
Timeline Update
B2B
Cabinet chooses mandatory B2B e-invoicing from 1 July 2030
State Secretary of Finance Eerenberg sent the House of Representatives the Contourenbrief elektronisch factureren en rapporteren on 11 September 2026. The cabinet will require e-invoices for domestic and intra-Community B2B supplies from 1 July 2030, digital reporting of intra-Community transactions from the same date and of domestic transactions from 1 July 2031. Businesses in the KOR small business scheme stay exempt, only EN 16931 will be accepted, and the exchange infrastructure remains under study until October 2026. Internet consultation follows in autumn 2026 and the bill is due before the 2027 summer recess.
11 SeptView Netherlands e-Invoicing mandate
Sudan
Timeline Update
B2G
Sudan sets 15 November 2026 as last day for paper invoices in government payments to suppliers
10 SeptView Sudan e-Invoicing mandate
France
Timeline Update
B2B
Register of approved platforms refreshed after go-live
The DGFiP refreshed its register of approved platforms on 10 September 2026, the modification date shown on the official list page and the first update published since the reform started. The list of operators that have passed the interoperability tests now holds 149 operators, one fewer than the 150 published on 19 August. The second list, of operators with a complete application awaiting definitive registration, is unchanged at 16.
10 SeptView France e-Invoicing mandate
Greece
Technical Update
myDATA 2.0.2 Widens Digital Handling of Goods Movements
AADE announced on 9 September 2026 that version 2.0.2 of myDATA would go live from 10 September, after a scheduled upgrade that morning. The release adds document types 1.4, 3.1, 3.2 and 11.5 to digital goods movement, updates the lifecycle and statuses of movement documents, allows quantitative receipt notes to be cancelled through an ERP or through a new provider method, supports partial delivery by a carrier, and adds a method for closing a movement on return. The timologio application gains delivery status display and rejection of a document by the recipient, and myDATAapp gains a weighing indicator and movement start without a means of transport.
Malaysia
Technical Update
e-Invoice Specific Guideline version 4.9 published
HASiL published version 4.9 of the e-Invoice Specific Guideline, replacing version 4.8 of 7 July 2026. Every change is marked as a clarification, including the TIN and identification details individual buyers and suppliers provide (sections 3.5.4, 3.5.7 and 8.8). Dates, thresholds and the interim relaxation to 31 December 2027 are unchanged.
Chile
Technical Update
SII adds new validations to electronic tax document reception
SII Exempt Resolution No. 121 of 2026 adds XML schema and business validations to DTE reception, with documents classed as accepted, accepted with objections, or rejected. Issuers must adapt their systems within deadlines the SII will set as the validations are phased in.
San Marino
New Mandate
B2B
Domestic e-invoicing decree published, compulsory from 1 January 2027
San Marino published Decreto Delegato 4 settembre 2026 n.133 , adopted by the Congress of State on 1 September 2026, extending electronic invoicing from the interchange with Italy to trade between Sammarinese operators. Article 2 obliges every economic operator, agricultural business, the State and public and private bodies holding an economic operator code to invoice other holders of that code electronically through the Ufficio Tributario's HUB SM, and excludes operators that declared under EUR 100,000 of revenue in the previous calendar year. Article 11 opens an optional window from 1 October to 31 December 2026 and makes the duty compulsory from 1 January 2027; the decree's rules on paper invoices also start on that date. The EUR 100 administrative penalty in articles 6 and 7, for an omitted or late invoice or credit note and for a buyer that fails to file a substitute document, applies only from 1 January 2028. Article 3 sets the deadline for preparing and transmitting an invoice at the second month after delivery of the goods, completion of the service or payment. Article 4 leaves the technical and procedural rules to a regulation of the Congress of State, and article 11 holds the decree back from the State, the public administration and public bodies until implementing provisions are adopted by regulation. Neither regulation appears among the acts the Bollettino Ufficiale published in September 2026.
4 SeptView San Marino e-Invoicing mandate
Laos
Timeline Update
B2C
Laos targets hotels and restaurants for E-Tax Invoice installation
3 SeptView Laos e-Invoicing mandate
Romania
Timeline Update
B2B
ANAF Order 1021/2026 opens an exit route from the optional RO e-Factura register
ANAF Order No. 1021 of 20 August 2026, published in Monitorul Oficial No. 743 of 3 September 2026, amended Order 3788/2024 on the optional RO e-Factura register. It resets who may opt in without being obliged to, naming persons covered by article 294(1)(j) to (n) of the Fiscal Code, foreign cultural institutes, special-regime farmers, suppliers identified by personal identification number and operators not established in Romania. Form 081 is renamed as a request for registration in or removal from the register, and for the first time a supplier may leave it, with effect from the first day of the month after the form is filed, per Order No. 1021/2026 .
3 SeptView Romania e-Invoicing mandate
Croatia
Technical Update
B2B
MIKROeRAČUN to support issuing e-invoices
The Tax Administration announced an upgrade of its free MIKROeRAČUN app so that taxpayers outside the VAT system can issue e-invoices from 1 January 2027. The upgraded version will be available for testing during October 2026.
Croatia
Technical Update
B2C
Receipt fiscalisation rulebook amended (NN 97/26)
Amendments to the Pravilnik o fiskalizaciji računa u krajnjoj potrošnji take effect on 1 January 2027. Fiscalisation certificates must then come from trust service providers on the EU trusted list; certificates issued earlier remain valid until expiry.
Bolivia
Technical Update
Technical annex for Law 1733 invoice changes published
RND 102600000034 published version 0.0 of the technical annex for Law 1733, for the Law 1733 change that shows VAT separately on fiscal documents. Taxpayers with their own or a provider's invoicing system must meet it for pilot testing and authorisation, which run between 1 October and 16 November 2026.
1 SeptView Bolivia e-Invoicing mandate
Mauritius
Timeline Update
Fourth e-invoicing wave: MSTD above MUR 40 million
1 SeptView Mauritius e-Invoicing mandate
France
New Mandate
B2B
Reform starts: receiving compulsory, large and intermediate-sized enterprises issue
The generalised B2B e-invoicing reform started on 1 September 2026 . Every VAT-registered business established in France must now be able to receive e-invoices through an approved platform, while large and intermediate-sized enterprises also issue electronically and report transaction data. The ministry reported more than 4 million businesses with a declared reception address and 66 per cent of the core target signed up to a platform, and said no penalty would be applied to any business in 2026. The DGFiP updated its reform page the same day and staffed a helpline on 0 806 807 807.
1 SeptView France e-Invoicing mandate
Countries with news in September 2026
Other months
- October 202618
- August 202626
- July 202630
- June 202629
- May 202620
- April 202624
- 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