e-Invoicing News, October 2026
18 e-invoicing mandate updates across 13 countries recorded in October 2026, each cited to its official source.
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October 2026
United Arab Emirates
Technical Update
Ministry of Finance publishes version 2.0 of the Electronic Invoicing Guidelines
Version 2.0 of the UAE Electronic Invoicing Guidelines , dated 26 October 2026, replaces version 1.1. It refers to Ministerial Decision No. 168 of 2026 for accreditation and Cabinet Decision No. 173 of 2026 for penalties, and adds Appendix 6 on taxpayer identification, buyer identification and invoice classification.
YesterdayView United Arab Emirates e-Invoicing mandate
United Arab Emirates
Timeline Update
B2B
FTA restates the 30 October 2026 appointment deadline
2 days agoView United Arab Emirates e-Invoicing mandate
Slovakia
Technical Update
B2B
Financial Administration FAQ clarifies foreign branches and bad-debt corrections
The Financial Administration republished its e-invoicing FAQ 9/DPH/2025/IM on 22 October 2026 with new answers. A Slovak branch of a foreign person is in scope only where it is a fixed establishment registered under § 4, and a § 25a bad-debt correction is not an invoice, so it falls outside mandatory e-invoicing; credit notes still must be e-invoices.
5 days agoView Slovakia e-Invoicing mandate
Ireland
Technical Update
Revenue publishes 2026 e-invoicing update and draft Peppol regulations
Revenue's 2026 update on implementing e-invoicing confirms the phase dates and publishes draft regulations making Peppol the default transmission network and the mandated channel for reporting. Revenue intends to become Ireland's Peppol Authority from 1 January 2027, taking over from the Office of Government Procurement.
6 days agoView Ireland e-Invoicing mandate
Netherlands
Timeline Update
ViDA single VAT registration act published, e-invoicing left to a separate bill
The Wet implementatie Richtlijn btw in het digitale tijdperk (enkele btw-registratie) of 7 October 2026 was published in the Staatsblad on 19 October 2026 as Stb. 2026, 327, after passing the Tweede Kamer on 17 September and the Eerste Kamer on 6 October without a vote. It applies from 1 January 2027 and implements only the single VAT registration part of Directive (EU) 2025/516. Its explanatory memorandum states that e-invoicing, digital reporting and the platform rules will be implemented through separate bills, so the 1 July 2030 and 1 July 2031 dates in the Contourenbrief remain a cabinet outline without a bill.
19 OctView Netherlands e-Invoicing mandate
Ireland
New Mandate
Finance (No. 2) Bill 2026 sets out the e-invoicing and digital reporting rules
The Finance (No. 2) Bill 2026, published on 19 October 2026, would amend the VAT Consolidation Act 2010 to require structured e-invoices and real-time reporting to Revenue for domestic B2B supplies and supplies to public bodies. Large corporates start on 1 November 2028 and intra-EU traders on 1 November 2029, per Revenue . The Bill remains subject to the legislative process.
19 OctView Ireland e-Invoicing mandate
United Arab Emirates
Technical Update
Ministerial Decision No. 197 of 2026 excludes Tax Group transactions and drops the in-State storage rule
Ministerial Decision No. 197 of 2026 , in force from 1 October 2026, amends Ministerial Decision No. 243 of 2025: transactions within a Tax Group are excluded for 24 months from 1 January 2027, data no longer has to be stored in the UAE, the System Failure notice is repealed and the issue window is 14 Business Days.
19 OctView United Arab Emirates e-Invoicing mandate
Germany
Timeline Update
B2B
BMF letter adds supplementary rules for mandatory e-invoicing
On 15 October 2026 the Federal Ministry of Finance (BMF) published a letter with supplementary rules for mandatory B2B e-invoicing , agreed with the federal states. It covers advance and final invoices, construction and gross-price invoices, business-rule errors and the administrative-offence rule. E-invoices issued up to 31 December 2026 that meet the earlier letters but not the new rules are not challenged. The 2027 and 2028 deadlines are unchanged.
15 OctView Germany e-Invoicing mandate
United Arab Emirates
Technical Update
Ministerial Decision No. 168 of 2026 replaces pre-approval with direct accreditation
9 OctView United Arab Emirates e-Invoicing mandate
India
Timeline Update
B2B
GST Council recommends e-invoicing for reverse-charge purchases and imported services
At its 57th meeting the GST Council recommended extending e-invoicing to domestic supplies received from unregistered persons under reverse charge and to imports of services, for taxpayers with aggregate annual turnover of Rs 5 crore and above. The recommendation has no legal effect until the Government notifies it, and no date has been set.
8 OctView India e-Invoicing mandate
Portugal
Timeline Update
2027 budget proposal would delay PDF, B2G SME and SAF-T deadlines by a year
Portugal's 2027 State Budget proposal, Proposta de Lei n.º 110/XVII/2.ª , admitted by Parliament on 8 October 2026, would let PDF invoices count as electronic invoices until 31 December 2027. It would also extend the B2G dispensation for micro, small and medium enterprises and public co-contractors to the same date, and move the accounting SAF-T (PT) to periods from 2028, filed from 2029. The proposal is not yet law.
8 OctView Portugal e-Invoicing mandate
Czech Republic
New Mandate
B2C
EET 2.0 sales recording law published
The law on sales recording was published in the Collection of Laws as Act No. 180/2026 Sb. after the Chamber of Deputies overrode the Senate on 9 September and the President signed it on 17 September 2026. From 1 January 2027 income-tax payers must send data on sales paid in cash or by card and other contact payments to the Financial Administration online, with January run as a pilot. Registration and certificates open on 1 November 2026 in the DIS+ box on the MOJE daně portal.
7 OctView Czech Republic e-Invoicing mandate
Denmark
Technical Update
Guidance for bookkeeping system providers published
5 OctView Denmark e-Invoicing mandate
Spain
Timeline Update
B2B
Order HAC/1028/2026 starts the B2B e-invoicing clock
The Ministry of Finance published Order HAC/1028/2026 in the BOE on 5 October 2026. It regulates the AEAT public e-invoicing solution and takes effect on 6 October 2026, which fixes the Royal Decree 238/2026 dates: 6 October 2027 for businesses above EUR 8 million volume of operations and 6 October 2028 for all others.
Argentina
Technical Update
B2B
Smaller banks excluded from MiPyME electronic credit invoices
Resolution 400/2026 of the Secretariat of Industry, Commerce and SMEs states that financial entities that are not classed as large companies will not be bound by the MiPyME electronic credit invoice regime once their invoicing obligation under General Resolution 5866/2026 applies.
Slovakia
Timeline Update
B2B
Draft amendment would waive e-invoicing fines until 30 June 2027
The Financial Administration's presentation from its September 2026 e-invoicing conferences sets out a draft VAT Act amendment that would apply from 1 January 2027. No fines would be imposed until 30 June 2027 for late e-invoices or reporting failures, buyer-side reporting would be dropped, and small property lessors would not need a delivery service provider. The amendment is not yet law.
1 OctView Slovakia e-Invoicing mandate
Mauritius
Penalty Update
Finance Act 2026 raises e-invoicing penalties
From 1 October 2026, failing to issue fiscal invoices attracts a penalty of MUR 5,000 per day, up to MUR 1 million in any 12 consecutive months, replacing MUR 10,000 per month capped at MUR 200,000. The maximum fine for failing to use the e-invoicing system rose to MUR 500,000 with up to 24 months' imprisonment, under the Finance Act 2026 .
1 OctView Mauritius e-Invoicing mandate
Sri Lanka
Technical Update
B2B
Specified VAT tax invoice format takes effect
Tax invoices issued by VAT-registered persons must now follow the specification in Annexure I of Gazette Extraordinary No. 2481/22, including the title "TAX INVOICE", supplier and purchaser TINs and a structured serial number. The rule governs invoice content and does not prescribe a structured e-invoice file format.
Countries with news in October 2026
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