Kworia News
Articles tagged e-invoicing
A guide to French e-invoicing compliance for independents and micro-businesses, covering deadlines, requirements, and free-tool pathways. All VAT-registered firms must receive e-invoices since September 2026, with emission requirements coming September 2027.
Germany's January 1, 2027 e-invoicing mandate requires businesses with annual turnover exceeding €800,000 to issue structured electronic invoices in XRechnung or ZUGFeRD formats. Compliance demands end-to-end AR process overhauls, including data quality remediation, ERP field mapping, and transmission configuration.
Belgian customs authorities mandate Product Identifier (PID) declarations for B2C cross-border shipments valued at or below €150 from 1 November 2026. This applies exclusively to B2C transactions, affecting e-commerce sellers, marketplace operators, and logistics providers.
France's mandatory e-invoicing system, while broadly adopted, disproportionately burdens micro-entrepreneurs with administrative costs and operational risks compared to large enterprises, raising equity concerns one month into implementation.
France's DGFIP has clarified that most non-VAT-registered furnished rental landlords are exempt from e-invoicing requirements. The guidance distinguishes obligations by VAT status rather than business structure, correcting earlier interpretations that had expanded compliance obligations.
Philippine businesses must comply with BIR's mandatory e-invoicing requirements by December 31, 2026—just 74 days away. The two-step compliance process requires securing a Permit to Issue Electronic Invoice and obtaining certification within six months. Organizations can choose from in-house systems, commercial software, or third-party providers, with RMC 110-2026 adding new accreditation requirements for service providers.
One month into France's mandatory e-invoicing reception phase (launched September 1, 2026), the government's steering committee reports 75% of VAT-filing enterprises have designated a receiving platform. However, barriers persist for both large enterprises (interoperability issues) and smaller businesses (cost transparency, platform switching complexity).
Italian flat-rate taxpayers (forfettari) must comply with unchanged e-invoicing obligations in 2027. Key requirements include specific invoice fields, transmission deadlines to the SdI, quarterly €2 virtual stamp duty payments via F24, and explicit activation of free 10-year digital conservation services. Non-compliance penalties range from €250–€2,000 per violation.
India's GST Network introduced two new e-invoicing supply type codes—RCMDOM and RCMIMP—on 18 October 2026 to facilitate recipient-generated self-invoices under the reverse-charge mechanism. RCMDOM covers domestic RCM transactions while RCMIMP addresses import-related scenarios. These codes enhance digital compliance within India's GST system.
India's GSTN has extended its e-invoicing framework to include recipient-generated self-invoices under RCM, effective October 16, 2026. The mandate applies to registered taxpayers with an aggregate annual turnover of ₹5 crore and above, covering RCMDOM and RCMIMP transactions. Sandbox testing environments are now live across authorized IRPs.
The Philippines BIR's new e-invoicing accreditation framework (RMC 110-2026) effective October 15, 2026 prohibits providers from withholding taxpayer records, mandates transparent pricing, and requires seamless data portability. These protections address historical data hostage risks and ensure taxpayers maintain access regardless of disputes or provider transitions.
The Dominican Republic's DGII requires large and medium-sized taxpayers to issue only electronic invoices (e-CF) starting November 1, 2026. Non-electronic type-B receipts become invalid for ordinary commercial use as of October 31, 2026. Affected businesses must complete RNC registration, obtain digital certificates, and integrate compliant e-invoicing systems.
