SERES Blog English

On April 16, 2025, a proposal was made public to delay the mandatory B2B e-invoicing deadline from January 1, 2026, to January 1, 2027.

The Ministry of Finance is finalising the details of the Fiskalizacija 2.0 project, which will introduce mandatory e-invoicing in Croatia on a business-to-business basis. Additionally, digital reporting will be required for all domestic transactions.

After the changes in the Fourth Red Tape Reduction Act (Viertes Bürokratieentlastungsgesetz) and the Annual Tax Act 2024 (Jahressteuergesetz 2024), there will be a few key updates.

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.

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 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.

The Slovak government disseminated preliminary information regarding the draft law amending the Value Added Tax (VAT) Act (222/2004) at the conclusion of December 2024. The impending legislation is poised to institute electronic invoicing and digital reporting, effective from 2027.