Kworia News
Articles tagged e-invoicing
Ministerial Decision No. 168 of 2026 has replaced the preliminary approval stage with a direct accreditation process, requiring businesses to verify their providers' full accreditation status by October 30, 2026.
France's mandatory e-invoicing regime, effective 1 September 2026, requires SMEs to receive and later emit electronic invoices. Despite framing as simplification, the mandate imposes significant implementation costs, cybersecurity risks, and operational burdens on small enterprises already facing economic strain.
France's e-invoicing reform is shifting from regulatory compliance to operational reality, with 70% of VAT-declaring enterprises already having designated reception solutions. The focus is now on sustainable workflow management, user adoption, and preventing compliance risks.
France's mandatory e-invoicing reform has achieved 75% adoption among VAT-liable businesses with over €70 billion in transactions processed, but interoperability challenges and compliance gaps remain among 25% of non-compliant enterprises.
Spain's Tax Authority has proposed postponing Verifactu compliance deadlines to October 2028 for alignment with B2B e-invoicing and EU digital requirements. However, these delays lack legal force until formally published in the Official State Gazette, leaving the original 2027 deadlines as the only binding obligations.
Italy's 2026 SdI technical refresh tightens controls on electronic invoicing with new validation rules effective October 10, 2026. The update expands the mandate to all forfeit-regime taxpayers and integrates invoice data into pre-compiled tax returns, requiring businesses to audit workflows and maintain compliance across diverging EU e-invoicing standards.
France's e-invoicing mandate includes landlords operating under LMNP, LMP, or SCI structures, with mandatory receipt phases starting 1 September 2026 and platform selection due by 31 December 2026; penalties begin in 2027.
Germany's federal cabinet approved a draft law requiring businesses with annual turnover exceeding €100,000 to adopt electronic cash-register systems and digital receipts by 2028, aiming to modernize tax record-keeping and reduce fraud in cash transactions within the retail and hospitality sectors.
EN 16931 compliance in EU e-invoicing requires more than a semantic data model—it demands adherence to XML syntaxes, recipient-specific profiles, and national mandates. Learn the layered architecture and what's changing in 2026.
Agricultural lease payments (fermages) in France are exempt from mandatory e-invoicing unless the lessor has opted into VAT treatment for rural property under Article 260 of the General Tax Code. The exemption is conditional on VAT status, not agricultural activity.
A new public monitoring service provides real-time visibility into Peppol Access Point AS4 endpoint availability across 19 countries, tracking uptime and response times. The tool helps businesses evaluate infrastructure reliability for mandatory e-invoicing compliance and offers insights into Peppol network performance for procurement decisions.
Spain's Tax Authority has postponed Verifactu real-time invoice reporting to October 2028, contingent on mandatory e-invoicing activation. Businesses have extended time to prepare systems but must carefully manage the conditional compliance deadline.
