France will enforce mandatory e-invoicing from 1 September 2026. All taxable persons must receive e-invoices, while large and intermediate enterprises must issue them. The deadline was extended from 2024 to 2026 under the Finance Law for 2024.

Nigeria's Revenue Service announced that e-invoicing will strengthen tax compliance and curb revenue leakages. The rollout will standardise invoice formats nationwide and is expected to improve the tax-to-GDP ratio.

France has released a practical guide for the start-up phase of its e-invoicing reform, effective 1 September 2026, stating that sanctions will not apply to businesses following a serious compliance trajectory. The guide outlines how firms should handle invoices outside the electronic circuit, preserve VAT deduction rights, and document corrective actions.

Belgium has announced that from 2027 the Federal Public Service Finance will take over the role of Belgian Peppol Authority, replacing FPS BOSA. Structured electronic invoicing has been mandatory for almost all domestic B2B transactions between Belgian VAT-liable businesses since 1 January 2026, requiring exchange via the Peppol network in Peppol BIS format unless another EN 16931-compliant format is agreed. The transfer of the Peppol Authority role is linked to Belgium’s future e-reporting plans involving continuous transaction controls.

France will enforce its e-invoicing and e-reporting mandate from 1 September 2026, requiring all VAT-registered businesses to receive electronic invoices. Large enterprises and medium-sized companies must issue e-invoices from 1 September 2026, while SMEs and micro-enterprises must start issuing from 1 September 2027.

Nigeria's NRS and DigiTax say e-invoicing will improve tax compliance and reduce revenue leakages. Medium taxpayers are expected to begin compliance in the third quarter of 2026, with full adoption targeted by the end of 2028.