Feb 10, 2025 01:51 PM
The global e-invoicing landscape is rapidly evolving, with more countries rolling out mandates to close tax gaps, enhance transparency, and streamline business processes. If your business operates internationally, keeping up with these regulations isn’t just a necessity—it’s a strategic advantage.
As we step into 2025, countries are at various stages of implementation, from initial planning to full enforcement. This constantly shifting regulatory environment can feel overwhelming, but we’re here to help you stay ahead.
At Basware, we’re committed to guiding businesses through this complex landscape. Here’s a look at the key e-invoicing developments worldwide that should be on your radar this year. Keep in mind that these requirements frequently change, so be sure to subscribe to our compliance newsletter to stay up to date with the latest updates.
Now, let’s embark on a quick compliance tour across the globe (in alphabetical order).
Belgium 
Belgium’s newly formed government has ambitious plans beyond its upcoming e-invoicing mandate (effective January 1, 2026). A key initiative is the integration of cash registers, payment systems, and invoicing platforms with the tax administration. This near real-time VAT reporting, expected to become mandatory in 2028, is designed to reduce VAT fraud while simplifying compliance for businesses by eliminating the yearly client listing requirement.
Estonia 
Estonia is accelerating its push for e-invoicing. Effective July 1, 2025, businesses registered as e-invoice recipients will have the right to request structured e-invoices from suppliers. Looking ahead, Estonia plans to mandate business-to-business (B2B) e-invoicing nationwide by 2027.
France 
France’s much-anticipated e-invoicing rollout is set to gain momentum in early 2025 with its pilot phase. The full mandate will roll out in stages:
- September 1, 2026 – Large and medium-sized companies must issue e-invoices and conduct e-reporting; all taxpayers must be able to receive e-invoices.
- September 1, 2027 – Small and micro companies must comply.
Following a surprise decision by the government, the Public Procurement Framework (PPF) will no longer serve as a free platform for sending and receiving invoices. Instead, Government-Certified Platforms (PDPs) will play a central role in processing e-invoices.
Germany 
Germany’s B2B e-invoicing mandate kicked off in January 2025, requiring all businesses to be able to receive e-invoices compliant with EN 16931 standards. However, issuing e-invoices remains voluntary—until the gradual enforcement kicks in:
- January 1, 2027 – Businesses with an annual turnover above €800,000 must issue e-invoices.
- January 1, 2028 – All businesses, regardless of turnover, must issue e-invoices for domestic B2B transactions.
This phased approach gives businesses time to adapt while pushing Germany towards a fully digital invoicing ecosystem.
Greece 
Greece is seeking European Commission approval to mandate B2B e-invoicing as early as July 1, 2025. If approved, this would enhance the existing myDATA VAT reporting system, although exact details are still pending confirmation.
Latvia 
Latvia has already implemented mandatory business-to-government (B2G) e-invoicing, requiring businesses to issue e-invoices when dealing with state budgetary institutions. Starting January 1, 2026, this mandate will expand to B2B transactions, marking a significant shift towards digital compliance.
Poland 
Poland’s e-invoicing system, KSeF, remains in a voluntary phase, but mandatory adoption is coming in stages:
- February 1, 2026 – Large taxpayers (annual revenue PLN 200 million+) must use KSeF.
- April 1, 2026 – All other taxpayers must comply.
The delay from the original 2024 deadline underscores the complexities of large-scale compliance rollouts.
Singapore 
Singapore is implementing a phased approach:
- May 1, 2025 – Voluntary early adoption for GST-registered businesses.
- November 1, 2025 – Newly incorporated voluntary GST registrants must comply.
- April 1, 2026 – Mandatory e-invoicing for all new voluntary GST registrants.
Spain 
Spain’s e-invoicing timeline has shifted, with full B2B compliance now expected in 2027 for large businesses (turnover €8M+) and 2028 for all other taxpayers. Meanwhile, smaller businesses must implement certified VERI*FACTU software by January 2026. Spain is also considering a five-corner model similar to France’s system, aligning with the EU’s ViDA digital reporting initiative, now postponed to at least 2030.
What This Means for Your Business
E-invoicing mandates are not just about compliance—they represent a strategic opportunity to modernize financial operations. While navigating these regulations may seem daunting, they pave the way for:
- More efficient, automated workflows
- Cost savings and reduced errors
- Enhanced transparency and auditability
Instead of treating compliance as a reactive challenge, businesses that adopt a holistic invoice lifecycle strategy can drive ROI while ensuring they stay ahead of regulatory changes.
Stay informed and prepared— contact our team of compliance experts to see how Basware can help you navigate these mandates with ease!
