SERES Blog English

In December 2025, XStandards for Purchasing (XStandards Einkauf) announced the publication of documentation relating to the German electronic business address (GEBA).

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.

On 26 June 2025, the Danish Business Authority announced that it would review the national electronic invoicing format OIOUBL and the Nemhandel infrastructure. This was after it had postponed the launch of OIOUBL 3.0.

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 current government's proposals for the 2026 state budget will directly affect e-invoicing and tax reporting in Portugal.

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.

Since July 2024, the RO e-Factura electronic invoicing system, managed by ANAF, has been mandatory for most domestic B2B transactions. In January 2025, it was extended to B2C reporting.

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.