Whilst VAT in the Digital Age (ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy.) is on every tax teams mind in Europe, 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. mandates are rolling out across the world. Here are 7 e-invoicing updates confirmed in May 2025 to keep an eye on:
1. Oman
Oman is taking the next step as part of their wider digital tax reform with the Oman Tax Authority (OTA) with the pilot phase for large companies set to start on 1st January 2026.
Followed by mandatory compliance in July 2026 and full implementation by 2026.
2. South Africa
The South African Revenue Service (SARS) intends to roll out mandatory e-invoicing by 2028 as part of its strategy to improve digital tax reporting and combat tax fraud, which is estimated to cost the country between ZAR 22 billion and ZAR 50 billion each year.
A public consultation on the technical and legal framework is expected to take place in late 2025.
3. Latvia
Parliament are now considering a 1 year delay for B2B Peppol structured e-invoicing mandate, potentially pushing it back to January 2027.
MPs are concerned that businesses will not be prepared, especially as regulations have not yet been published to meet a 2026 launch.
4. Hungary
New draft legislation has been proposed to amend e-invoicing requirements set to take effect on 1st July 2025.
Key changes include reclassifying “warning” messages to “error” messages, as well as increased penalties for non-compliance with the Online Invoice Reporting Obligation from HUF 500,000 to HUF 1 million.
5. Germany & France
ZUGFeRD 2.3.3 has been released to ensure alignment with the French Factur-X 1.07.3, enhancing international compatibility for e-invoicing.
6. Poland
New draft version of the FA(3) logical structure for the national e-invoicing system, KSeFThe National e-Invoicing System (KSeF) is for entrepreneurs in Poland to issue and receive electronic structured invoices., set to take effect on June 2025, pending approval. It includes technical updates, new features and improvements to VAT rates.
7. Nigeria
Nigeria’s Federal Inland Revenue Service (FIRS) has officially launched a new e-invoicing platform, the Merchant Buyer Solution (e-invoice).
Designed to replace traditional invoices with a standardised electronic format for B2B, B2C, and B2GCommerce between business to government. transactions.
It enhances efficiency, accuracy, compliance, and real-time tracking, while offering integration through a free portal or APIApplication Programming Interface. APIs are an accessible way to extract and share data within and across organisations..
Businesses must obtain a Tax Identification Number (TIN), verify their email, follow submission rules, use approved formats, and comply with data protection and legal standards.
Preparation for e-invoicing
As governments worldwide accelerate their digital tax reforms, businesses must stay ahead by understanding regional requirements and timelines.
From pilot phases in Oman to structural updates in Poland, the shift towards e-invoicing is gaining momentum.
Now is the time for finance and tax teams to assess their current invoicing processes, ensure technical readiness and plan for seamless integration to meet evolving compliance standards.
Get ahead with e-invoicing readiness workshops
Off the back of some great conversations we’ve been having around e-invoicing and a recent session we hosted for all our clients, we’ve launched e-invoicing readiness workshops to help teams prepare for upcoming mandates with clarity and confidence.
These sessions have proven genuinely valuable in identifying current gaps, clarifying next steps, and creating a clear roadmap for compliance, tailored to each organisation’s needs.
If you’d like to find out more about these workshops, get in contact with our team.