The German government will work until the end of 2025 to combine its two electronic invoicing platforms (ZRE and OZG-RE) into one platform (OZG-RE). This will improve operations and the user experience.
The Serbian government has published a draft bill that would introduce mandatory electronic transport documents or electronic delivery notes, to take effect from January 2026.
Parliament officially postponed the B2B e-invoicing obligation until January 2028 on June 5, 2025. However, voluntary use may begin as early as March 30, 2026.
In February 2005, the inaugural European regulation requiring electronic invoicing with public administrations came into force. Denmark became the inaugural European country to commence the mandatory transmission and receipt of electronic invoices in B2G relations.
The authority responsible for the implementation of electronic invoicing is the Digitaliseringsstyrelsen. The legislation that established the mandatory use of B2G electronic invoicing is the Bekendtgørelse om elektronisk afregning med offentlige myndigheder.
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.
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.
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.
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.
