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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.
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 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.
The utilisation of e-invoicing in LATAM has emerged as a pivotal instrument in the endeavour to curtail fraud and tax evasion. With progressive yet consistent adoption, countries such as Chile, Mexico and Brazil have established leadership in implementing e-invoicing.
On 12 December 2024, the General Department of Digital Economy of Cambodia (GDDE) introduced the voluntary registration of the Cambodia E-Invoicing System for Business-to-Government (B2G) transactions.
As of January 1, 2025, Hungary has mandated electronic invoicing for all commercial transactions involving electricity and natural gas. This mandate applies to all suppliers, marketers, distributors, and transmission system operators, as well as non-consumer entities, such as associations, NGOs, and societies.
Following the launch of the e-fapiao pilot programme, which was gradually extended to the whole country as of 1 December 2021, the State Tax Administration (STA) has announced its intention to officially promote e-fapiao documents nationwide for all taxpayers as of 1 December 2024.
On April 28, 2025, the Turkish Revenue Administration (GB) published an important update to the electronic invoice package (e-Fatura) and the UBL-TR code list guide.
E-invoicing has been a mandatory requirement for businesses in India engaged in B2B transactions since its gradual implementation commenced in October 2020, with the deadline for compliance set for April 2021. The body responsible for the supervision of the national invoicing regime in India is the Goods and Services Tax (GST) Council.
From 1 April 2022, the obligation will apply to all taxpayers with an annual turnover of Rs 20 million or more. In August 2023, it will be extended to taxpayers with an annual turnover of more than Rs 5 million.
A significant new requirement, effective from 1 April 2025, is that any company invoicing electronically in India with an annual turnover of more than Rs 10 crore will be obliged to submit invoices to the GST portal within 30 days of the invoice being issued.
In the context of B2C transactions, Indian taxpayers are obliged to generate a QR code, a requirement that applies to those with a turnover of Rs 500 million or more. Conversely, a voluntary period for B2C transactions is to be launched, with an estimated commencement date of 2026 or 2027.
