E-delivery notes in Serbia will be mandatory by 2026
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.
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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.
AADE Greece has published the new version (1.0.10) of MyDATA, which incorporates updates to the technical specifications.
The Portuguese Tax and Customs Administration (TA) and the Portuguese government began working to make e-invoicing mandatory in Portugal in 2004 with the publication of Decree-Law No. 256/2003, which established the basis for e-invoicing in the country.
The implementation of electronic invoicing in Bosnia and Herzegovina is still in its infancy, particularly in comparison to other European countries. Unlike in many other European countries, there is no legal obligation for businesses (B2B), consumers (B2C) or public administration (B2G) to use electronic invoicing. Despite the possibility of sending electronic invoices by post or fax, invoices are still processed in physical format.
On 31 October 2024, the Latvian Parliament approved an update to the Accounting Law, which introduces the mandatory use of structured e-invoices for B2G and B2B transactions.
The Accounting software for resident companies has been made available by the Belgian Federal Public Service for Finance (FPS) for implementation from the 1st of January 2026. This coincides with the introduction of mandatory electronic invoicing. Furthermore, these software applications will facilitate the exchange of invoices in PEPPOL format.
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.
On 23 September, HM Revenue & Customs (HMRC) announced the commencement of a consultation process with the objective of promoting the adoption of e-invoicing by government administrations and businesses.
Mandatory electronic invoicing has become increasingly prevalent in Europe in recent years, with a number of countries embracing this method to modernise and simplify their invoicing processes. The transition to e-invoicing has been gradual but steady, with a range of European nations passing legislation and regulations to encourage the uptake of mandatory e-invoicing.
Since the publication of Directive 2014/55/EU, e-invoicing has spread to all countries on the European continent.