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Greece continues to move forward with the implementation of mandatory B2B electronic invoicing. Following the introduction of the first phase in March 2026, the Greek tax authority (AADE) has announced a revised implementation schedule for businesses covered by the second phase.
Croatia has made a significant advancement in the realm of tax digitisation with the implementation of its Tax Audit Act (Fiskalizacija 2.0), which will come into effect on the 1st of January 2026.
The Confederation of Swedish Enterprises (NSD) has asked the government to talk with the public about how to use B2B electronic invoicing and digital reporting.
The Norwegian Government has officially confirmed that the regulations on B2B electronic invoicing will come into force on 1 January 2027, following final approval by the King's Council.
Malaysia continues to move forward with the implementation of its e-invoicing system, which began progressively in August 2024 and has since been extended to new groups of taxpayers based on their annual revenue or turnover.
The Italian Revenue Agency has published version 1.9.1 of the technical specifications for e-invoicing, updated as of 31 March 2026 and applicable from 15 May 2026.
The United Arab Emirates is moving towards the mandatory implementation of electronic invoicing. Following the launch of the pilot phase in July 2026, the new system has already entered an advanced testing phase, with the decentralised five-corner model operational and businesses and accredited service providers testing invoice exchange, integration and reporting processes.
In December 2025, XStandards for Purchasing (XStandards Einkauf) announced the publication of documentation relating to the German electronic business address (GEBA).
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.
