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USA:
Governments worldwide are implementing mandatory B2B e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. to enhance efficiency, combat fraud and reduce VAT gaps.
With several countries gearing up for new mandates in the next two years, businesses must stay ahead of these changes to ensure compliance and seamless operations.
If your business trades in any of the following countries, it’s time to start preparing for mandatory e-invoicing now:
Belgium
Belgium is readying itself for mandatory B2B e-invoicing from 1st January 2026. The requirement applies to VAT registered businesses, including non-residents with a VAT Fixed Establishment (‘FE’).
However, non-residents without a Belgian FE need only be able to receive Peppol (or other EN16931 standard) structured e-invoices from their Belgian counterparts for now.
Croatia
Proposed to be launched January 2026, B2B e-invoicing applies to resident VAT-registered businesses, although it is still not clear if this applies to non-residents with a VAT fixed establishment. We should know more after the public consultation ending 28th March 2025.
France
France is set to implement mandatory B2B e-invoicing and B2C e-reporting to enhance tax compliance and modernise its VAT system. The Direction Générale des Finances Publiques (DGFiP) has outlined a phased rollout plan from September 2026.
Poland
The latest consultation set the revised launch to 1st February 2026. The Polish Ministry of Finance will mandate the National e-invoicing System KSeFThe National e-Invoicing System (KSeF) is for entrepreneurs in Poland to issue and receive electronic structured invoices., which will be a central government platform for the issuance and reception of e-invoices.
United Arab Emirates (UAE)
Planned for launch in July 2026, the criteria and notice for when taxpayers will join is to be confirmed, with further phase waves to be announced as well.
The Authority is adopting a “Decentralised CTC and Exchange Model” (DCTCE) with 5-corner model and Accredited Service Providers operating within a PINT (Peppol International Invoice) framework.
Latvia
An update to the Accounting Law has meant resident businesses will be required to submit B2B e-invoices by January 2026. Regulations on e-invoicing issuance are expected by May 2025. However, with many details still unresolved, including automated reporting, there is a risk of delays.
Germany
Germany has been gradually introducing B2B e-invoicing, with a mandatory adoption timeline between 2025 and 2028.
How businesses can prepare
With e-invoicing mandates expanding, businesses should:
- Stay updated on regulatory changes in their operating countries
- Cleanse, refine and complete your master data
- Adopt e-invoicing software compliant with local tax authorities
- Work with trusted tax technology providers to ensure a smooth transition
By taking proactive steps, businesses can stay compliant, streamline tax reporting and reduce costs in the evolving digital tax landscape.
