Nigeria is tightening VAT and withholding tax compliance by moving from retrospective audits to real‑time reporting of business transactions. The shift, part of a broader fiscalisation strategy, will give tax authorities direct visibility into transactions as they occur, starting with large taxpayers. The e‑invoicing platform will enhance existing filing systems and encourage participation through engagement and simulation portals.

The UK will require all VAT invoices to be e‑invoiced by 2029, mandating machine‑readable formats and accredited transmission. The article outlines the scope, Peppol alignment, and a step‑by‑step timeline for 2026‑2028 to help finance, IT and procurement prepare. It highlights key milestones such as selecting an access point, adopting a canonical data model, and piloting with trading partners.

Sweden will evaluate until December 2027 whether to adopt domestic e‑invoicing or continue with the EU ViDA requirements. The EU ViDA Directive obliges Sweden to implement e‑invoicing and e‑reporting for intra‑community transactions by July 2030. In February 2026, the Ministry of Finance appointed a commissioner to review options, with conclusions due by November 2027.

South Africa’s tax authority, SARS, has confirmed a multi‑year plan to roll out mandatory e‑invoicing and real‑time VAT digital reporting. The phased approach will begin with system design and pilot engagement through 2026, followed by onboarding of large VAT taxpayers and priority sectors between 2026 and 2029. The reform aims to transform VAT administration into a seamless, data‑driven process where compliance is automated and risk is detected at the point of transaction.