E-Invoicing Round Up December 2025

UK Announced B2B Mandate for April 2029

Will likely be decentralized 4 corner model leveraging Peppol and phased Initially no DRR – maybe added later

Will help close the £9.5 bn VAT gap Roadmap expected November 2026

https://lnkd.in/ebEYHFuE 

Ireland Going Ahead with B2B November 2028 3-phase rollout for mandatory e-invoicing and real-time VAT reporting

Phase 1: November 2028 - Large VAT-registered corporates must implement for domestic B2B transactions Uses the Peppol network today for B2G transactions - will leverage for B2B

https://lnkd.in/eWVW2XQx

Belgium Offering 3-Month Grace Period Not a delay – a temporary relief from fines

Will implement a 3-month grace period for its 1 January 2026 e-invoicing mandate

Must show evidence that any failures to send or receive e-invoices were due to technical or system issues

Penalties for breaches will apply if no evidence: 

€1,500 for the first

€3,000 for the second

€5,000 for subsequent violations

https://lnkd.in/eTgxZffP

Croatia Going Live 1st Jan

As of 1 January 2026, all VAT‑registered businesses must issue and receive structured e‑invoices for domestic B2B transactions

A phased element follows as of 1 January 2027, when the obligation will extend to non‑VAT-registered businesses and many public bodies

Also launching DRR

Penalties are in the thousands to tens of thousands!

https://lnkd.in/eeDtKHDS

Slovenia Delays Again

Slovenia B2B e-invoicing now starts 1 January 2028

Original start was June 2026; postponed twice

Revised e-SLOG framework, now Peppol-compatible

Real-time reporting has been dropped

https://lnkd.in/esM9H_uP 

Hungary Preparing to Align with ViDA

Hungary has mandated real-time invoice reporting for B2B, B2C and B2G since 2018

Now needs to align with VIDA framework and re-engineer model

Will become a Peppol Authority and use EN16931

Planning to introduce pre-filled VAT returns

Consultation – open till 20th Jan

https://lnkd.in/eDNsntGH

Spain Delays Verifactu Obligation for SMEs and Self-Employed

Spain has announced a one-year delay to the rollout of Verifactu for SMEs and the self-employed

Under the original plan, SMEs were due to go live on Verifactu before large taxpayers

Revisions delay SME and self-employed obligation from 1 July 2026 to 1 July 2027

Large taxpayers remain on schedule for 1 January 2027

https://lnkd.in/evUTbVfU

Malaysia Drops Final Wave

Already live

Malaysian Govt withdrawn the final wave affecting SMEs and Self Employed

1 July 2026 taxpayers with annual turnover sub $210K were due to go live, but this has been dropped

The revised threshold gives smaller businesses additional time to prepare for eventual inclusion in Malaysia’s phased e-invoicing mandate

https://lnkd.in/eyAjZ65x