Right now, e-invoicing in Morocco is entirely voluntary, and it is being fully implemented. The Moroccan Directorate General of Taxes has developed an e-invoicing plan, and the first details are already being released.
On March 24, 2025, a committee of the National Assembly approved a project to delay all phases of mandatory B2B e-invoicing by one year. This project may be motivated by the latest changes made in October regarding the Public Invoicing Portal.
It is not yet known whether the project will go ahead, as it is in a legislative process and is not legally binding. A final decision is expected just before summer.
The Portuguese government has delayed the introduction of the B2G electronic invoice for small, medium, and micro companies. The deadline was set for January 1, 2025, but it has been pushed back again. A new law, Decree Law No. 13-A/2025, has delayed the deadline by another year. This means that taxpayers will have to wait an extra year.
The European Commission has authorized the Hellenic government to implement B2B e-invoicing. The proposal encompasses an e-invoicing timetable, set to commence on July 1, 2025, with a potential extension to Decemeber 31, 2027.
On 9 January 2025, the Egyptian Tax Authority announced that a new group of taxpayers will have to use electronic receipts for B2C transactions from 15 January. This is because of Resolution No. 405/2024, which covers B2C transactions.
On 11 March 2025, at a meeting of the Economic and Financial Affairs Council (ECOFIN), the proposal for VAT in the digital age, also known as the ViDA (VAT in the digital age) project, was approved.
From 1 January 2025, businesses in Romania have to use e-invoices. From July, this will also apply to cultural organisations and organisations that work with the State.
On March 1, 2025, a new electronic invoicing system for customs, taxes, and duties will be introduced. From this date on, customers who used to receive invoices from customs in XML format will now receive them in PEPPOL BIS 3 format. This will be the new format for customs invoicing via EDI.
The implementation of regulations that seek the adoption of electronic invoicing is progressing well throughout Europe, particularly in the context of B2B and B2G transactions.
The Italian government has petitioned the European Commission (EC) for authorization to further implement mandatory business-to-business (B2B) e-invoicing through a derogation to Articles 218 and 232 of the Value Added Tax (VAT) Directive. The current derogation is set to expire on 31 December 2024, and thus the Italian government is requesting an extension of the mandate for a further year.
