Upcoming regulatory deadlines

FatturaPA schema v1.9 mandatory

First EU country with full B2B/B2G/B2C clearance via SdI (Sistema di Interscambio).

B2C mandatory clearance starts

RO e-Factura clearance live for B2B since 2024; B2C in scope from 2025.

Phase 3 — taxpayers RM150k–RM25m

LHDN MyInvois clearance — phased rollout by turnover from Aug 2024.

Wave 22 integration begins

ZATCA FATOORA — integration phase rolling out by waves of taxpayers.

B2B Peppol mandate

Structured B2B e-invoicing mandate via Peppol from January 2026.

IBS/CBS pilot reporting

NF-e / NFS-e clearance live nationwide; tax reform brings DF-e unification by 2026.

KSeF mandatory for large taxpayers

KSeF national e-invoicing system; B2B mandate postponed after technical audit.

All GST-registered businesses (planned)

InvoiceNow (Peppol) — phased GST-registered B2B mandate from 2025.

Verifactu obligation for SMEs

Crea y Crece law — B2B mandate awaiting royal decree; SII e-reporting in place.

Phase 1 mandate begins

5-corner Peppol-based model; phased B2B and B2G rollout from 2026.

All companies must receive e-invoices

B2B e-invoicing and e-reporting via Public Portal (PPF) and certified PDPs.

Issuance mandate for >EUR 800k turnover

B2B e-invoicing mandate phased in 2025–2028 under the Growth Opportunities Act.