Spanish Verifactu by July 2025
Spain introduced a new certified billing obligation known as Verifactu. The implementation date is expected to be postponed.
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Spain introduced a new certified billing obligation known as Verifactu. The implementation date is expected to be postponed.
Serbian draft law introduces e-delivery notes for goods movements in the public and private sectors, starting by January 2026.
By December 2024, Greece will implement an e-delivery obligation, requiring resident senders and recipients to report goods' movement and arrival in myDATA.
Germany approves the B2B e-invoicing mandate. The obligation will be rolled out in phases, starting by January 2025. There is no digital reporting foreseen at the moment.
Postponement of digital signature requirement in Portuguese invoices for one additional year. According to Draft State's Budget 2025, the requirement is expected to enter into force by January 2026.
E-invoicing and e-reporting obligations in France will be rolled out in phases. The new start of the obligation is set for September 2026. Acording to the latest update, the public platform (PPF) will not be available as a free tool for issuing and receiving e-invoices.
Estonia will introduce an unusual e-invoicing mandate, allowing customers registered as e-invoicing recipients to request e-invoices from their suppliers. The implementation has been postponed by six months, with the new start date set for July 2025.
UK launches consultation on e-invoicing between UK businesses and Government departments. Scope and plans still unclear.
Upcoming Latvian e-Invoicing mandate for B2G and B2B transactions. According to draft regulation, B2G will be mandated by 2025, and for B2B transactions by 2026.
Bulgaria plans to implement accounting SAF-T in phases, expected to start in 2025. Still, pending to confirm implementation deadlines.
E-invoicing and e-reporting mandates in Romania. The e-reporting scope is extended to include B2C transactions by January 2025. Get ready for the change!
Danish digital bookkeeping obligation moves forward. The obligation mainly impacts on established entities and permanent establishments of foreign companies.