Kworia News
Articles tagged mandate
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.
Greece has delayed its second-wave e-invoicing mandate from October to November 2026, affecting smaller businesses with 2023 revenue up to EUR 1 million. The postponement provides additional preparation time, but the exact revised dates remain unconfirmed by Greek tax authorities.
Spain's mandatory B2B e-invoicing mandate is now legally binding, with staggered deadlines based on turnover tiers. Gas stations must integrate structured invoicing with POS and ERP systems, facing October 2027 or 2028 compliance deadlines depending on company size.
Order HAC/1028/2026 activates Spain's mandatory B2B e-invoicing framework with tiered compliance deadlines. Businesses over €8 million turnover must comply by October 6, 2027, while others have until October 6, 2028. All businesses must transmit invoices to AEAT's public platform, which implements EN 16931 standards.
The Philippine Bureau of Internal Revenue (BIR) has established a mandatory accreditation framework for electronic invoicing service providers (ESPs), effective since October 15, 2026. ESPs must meet technical, operational, security, and data governance requirements to obtain accreditation. The circular emphasizes fee transparency and prevents vendor lock-in by ensuring taxpayers can access their invoice data in retrievable formats.
Dutch SMEs face immediate compliance risks from both the 2030 EU ViDA e-invoicing mandate and a proposed domestic extension, requiring proactive preparation despite legislative uncertainties.
France's e-invoicing reform shows a pronounced asymmetry in adoption: 42% of SMEs registered for invoice reception, but only 1.4% had activated and used emission capability in the first month. Prior digitalization correlates with faster compliance uptake.
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.
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.
