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October 2026
BMF letter adds supplementary rules for mandatory e-invoicing
The Bundesministerium der Finanzen issued a letter of 15 October 2026 with supplementary rules on mandatory B2B e-invoicing, agreed with the Länder, which also amends the UStAE. Advance, prepayment and instalment invoices issued before the issuer's own e-invoicing duty begins need not be e-invoices, even where supply and payment come later, and a final e-invoice may deduct prepayments as a sum in field BT-113 or in an embedded annex until 30 June 2030. A supplier that neither knew nor could have known that its customer was a business is not challenged for missing the duty; in mass-market contracts with mixed customers, checking at the start or change of the contract is enough. The structured part must describe the supply clearly enough to determine its tax treatment. Construction invoices may list each trade with its total and embed a breakdown by the bill of quantities, and gross-price invoices issued up to 31 December 2027 may show only totals per tax rate with an itemised embedded annex. A business-rule error that does not affect a mandatory VAT particular does not stop a file being an e-invoice for VAT purposes. Assessments of public-law charges issued up to 30 June 2030 may be issued as other invoices, and issuing another invoice instead of a required e-invoice is not an administrative offence under section 26a(2) no. 1 UStG. E-invoices issued up to 31 December 2026 that meet the earlier letters but not the new rules are not challenged. The 2027 and 2028 deadlines are unchanged.
GST Council recommends e-invoicing for reverse-charge purchases and imported services
At its 57th meeting the GST Council recommended extending e-invoicing to domestic supplies received from unregistered persons under reverse charge and to imports of services, for taxpayers with aggregate annual turnover of Rs 5 crore and above. The recommendation has no legal effect until the Government notifies it, and no date has been set.
2027 budget proposal would delay PDF, B2G SME and SAF-T deadlines by a year
Portugal's 2027 State Budget proposal, Proposta de Lei n.º 110/XVII/2.ª, admitted by Parliament on 8 October 2026, would let PDF invoices count as electronic invoices until 31 December 2027. It would also extend the B2G dispensation for micro, small and medium enterprises and public co-contractors to the same date, and move the accounting SAF-T (PT) to periods from 2028, filed from 2029. The proposal is not yet law.
EET 2.0 sales recording law published
The law on sales recording was published in the Collection of Laws as Act No. 180/2026 Sb. after the Chamber of Deputies overrode the Senate on 9 September and the President signed it on 17 September 2026. From 1 January 2027 income-tax payers must send data on sales paid in cash or by card and other contact payments to the Financial Administration online, with January run as a pilot. Registration and certificates open on 1 November 2026 in the DIS+ box on the MOJE daně portal.
Guidance for bookkeeping system providers published
Erhvervsstyrelsen published a consolidated guide for providers of digital standard bookkeeping systems covering SAF-T 2.1 from 1 January 2027 and the e-invoicing requirements that apply from 1 March 2027 and 1 January 2028.
Order HAC/1028/2026 starts the B2B e-invoicing clock
The Ministry of Finance published Order HAC/1028/2026 in the BOE on 5 October 2026. It regulates the AEAT public e-invoicing solution and takes effect on 6 October 2026, which fixes the Royal Decree 238/2026 dates: 6 October 2027 for businesses above EUR 8 million volume of operations and 6 October 2028 for all others.
Smaller banks excluded from MiPyME electronic credit invoices
Resolution 400/2026 of the Secretariat of Industry, Commerce and SMEs states that financial entities that are not classed as large companies will not be bound by the MiPyME electronic credit invoice regime once their invoicing obligation under General Resolution 5866/2026 applies.
Finance Act 2026 raises e-invoicing penalties
From 1 October 2026, failing to issue fiscal invoices attracts a penalty of MUR 5,000 per day, up to MUR 1 million in any 12 consecutive months, replacing MUR 10,000 per month capped at MUR 200,000. The maximum fine for failing to use the e-invoicing system rose to MUR 500,000 with up to 24 months' imprisonment, under the Finance Act 2026.
Specified VAT tax invoice format takes effect
Tax invoices issued by VAT-registered persons must now follow the specification in Annexure I of Gazette Extraordinary No. 2481/22, including the title "TAX INVOICE", supplier and purchaser TINs and a structured serial number. The rule governs invoice content and does not prescribe a structured e-invoice file format.
September 2026
Greece moves second e-invoicing period to 2 November 2026
Joint Decision A.1197/2026 of 30 September 2026 (Β' 5905) moves the start of mandatory e-invoicing for entities with 2023 gross revenues up to EUR 1 million from 1 October to 2 November 2026. Parallel use of ERP issuance and the manual entry form is allowed until 31 January 2027 for entities whose declaration names a start date no later than 2 November 2026. From 1 February 2027 invoices can only go through a licensed provider or the AADE timologio and myDATAapp applications, AADE announced.
Greece postpones goods movement phase B to 2027 and item coding to 2028
Joint Decision A.1198/2026 of 30 September 2026 moves phase B1 of digital stock movement monitoring (loading, transhipment, receipt, traceability and quantitative stock control) from 12 October 2026 to 1 January 2027, and phase B2 item coding under the Combined Nomenclature from 1 January 2027 to 1 January 2028.
Bolivia cancels Groups 9 to 12 online invoicing deadlines
The SIN's RND 102600000038 of 30 September 2026 abrogated the four 2024 resolutions that designated Groups 9, 10, 11 and 12 for online invoicing, a day before their 1 October 2026 switch. The SIN cited the Law 1733 VAT reform and will assign online modalities to the remaining VAT taxpayers periodically, with no new date set.
Courier air waybills may replace dispatch guides for imports
SII Exempt Resolution No. 134 of 2026 lets courier companies registered with Chilean Customs use the courier air waybill instead of a dispatch guide when moving imported goods from customs premises to the recipient, provided they notify the SII and report air waybill data to it each month. It applies from publication of its extract in the Diario Oficial.
DGFiP publishes its official e-reporting doctrine
The DGFiP published its first BOFiP commentary on transaction and payment data reporting. It confirms the 1 September 2026 and 1 September 2027 calendar, adds single VAT groups to the 2026 wave, and applies reporting to VAT-registered public bodies from 1 September 2026 whatever their size. Commentary on e-invoicing itself will follow.
Suppliers to public entities must declare invoices on STT from 1 November 2026
The Minister of Finance signed circular 071-26 on 29 September 2026. From 1 November 2026, suppliers must declare invoices addressed to public entities on the tax administration's STT platform, and public entities may only pay invoices that were declared there and validated by them. Public entities must also file and pay their own taxes exclusively through STT.
FTA restates the 30 October 2026 appointment deadline
At a joint meeting in Dubai the Federal Tax Authority confirmed that businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and implement by 1 January 2027, and smaller businesses by 31 March 2027 and 1 July 2027.
Opt-out e-invoice enrolment order adopted
Erhvervsstyrelsen issued BEK nr. 811 af 22/09/2026, in force from 29 September 2026, under which providers of registered bookkeeping systems must enrol their business customers for e-invoice receipt in the Nemhandel register unless they decline within four weeks. Existing customers are notified once they confirm their identity with MitID, which must happen by 1 March 2027, and locked CVR master data on outgoing documents follows on 1 January 2028.
ESF rules and form restated by Order No. 646
Ministry of Finance Order No. 646 restated the invoice rules and form approved by Order No. 629, in force ten days after its official publication on 2 October 2026. The changes are mainly editorial, including renaming the IS ESF the digital system of electronic invoices.
Ministry of Finance confirms the 1 January 2027 start as the five-corner model runs
At an awareness event in Ras Al Khaimah the Ministry of Finance said the five-corner model is operational in the pilot and that the first mandatory phase, for revenue of AED 50 million or more, still starts on 1 January 2027.
Slovakia Passes 10,000 eFaktúra Enrolments and Restates the 2027 Duty to Receive
More than 10,000 taxpayers have chosen a certified delivery service provider (Digital Postman) and can receive e-invoices, the Financial Administration said on 24 September 2026. It restated that from 1 January 2027 every legal person and every taxable person must be able to receive e-invoices, whether or not it is registered for VAT.
Draft bill UD477 would start KSeF penalties on 1 January 2028
The government published draft bill UD477, which would bring the KSeF penalty provisions in article 106ni of the VAT Act into force on 1 January 2028 instead of 1 January 2027. The draft reached the Standing Committee of the Council of Ministers on 12 October 2026 and is not yet law, so penalties of up to 100% of the invoice VAT remain scheduled for 1 January 2027 until it is enacted.
Bulgaria Proposes Mandatory Structured e-Invoicing from 2028
The Ministry of Finance published a draft amendment to the VAT Act for public consultation, open from 23 September to 23 October 2026. It would require VAT-registered suppliers established in Bulgaria to issue structured e-invoices, validated by a National Revenue Agency system, for domestic supplies from 1 January 2028.
BIR issues e-invoicing guidelines and Permit to Issue requirement
RMC No. 98-2026 keeps 31 December 2026 as the deadline for covered taxpayers other than micro taxpayers to issue electronic invoices. Covered taxpayers must secure a Permit to Issue Electronic Invoice before issuing and obtain an EIS Certification within six months of it. Electronic sales reporting, and the Permit to Transmit, apply only once the BIR issues separate guidelines.
Operating, integration and security manuals approved for the split payment platform
Joint Technical Act RFB/SUARA/CGIBS nº 5 approved six technical documents for the public split payment platform (operations, integration, openAPI, timing, network and security) and ratified earlier draft versions. It sets no date for the platform to start.
Bill 8815 presented to the Finance Committee, rapporteur appointed
The Chamber of Deputies' Finance Committee heard bill 8815 presented on 18 September 2026 and appointed Laurent Mosar as rapporteur. The bill's dates are unchanged: reception from 1 January 2028, then issuing from 1 July 2028 or 1 January 2029.