This blog explains the key terms and technical requirements for Belgium’s mandatory e‑invoicing regime starting 1 January 2026. It covers the Peppol network, Access Points, UBL/BIS 3.0 standards, and how Banqup helps companies comply without writing XML code.

Greece will gradually enforce mandatory B2B e‑invoicing, starting 2 February 2026 for high‑revenue firms and 1 October 2026 for all other entities. The new rules cover all B2B transactions, sales to non‑EU entities (excluding retail) and public‑sector contracts, requiring use of the IAPR’s Timologio platform. Businesses should prepare early to comply with the new invoicing framework.

Poland is preparing for the transition from KSeF 1.0 to KSeF 2.0, with key dates set for the production environment maintenance and the go‑live of the new system. Taxpayers using KSeF 1.0 can issue invoices until 26 January 2026, after which a maintenance break runs until 31 January. From 1 February 2026, KSeF 2.0 will be live and mandatory e‑invoicing will begin for large taxpayers, and all KSeF‑in‑scope taxpayers must be ready to use and receive invoices in the new system.

The blog explains that even when e-invoices pass technical validation, tax authorities may reject them due to jurisdiction‑specific enrichment requirements. It outlines nine enrichment types—formatting, sequencing, tax calculation, address, digital signatures, regulatory compliance, classification, completeness, and content sanitization—across multiple countries. Common pitfalls highlighted include missing VAT exemption text, improper rounding, and lack of cryptographic proofs.

Slovakia will expand its special method of tax payment from 1 January 2027, allowing tax authorities to mandate split payments when there is a reasonable concern a supplier will not remit VAT. The new rule requires customers to pay the VAT directly to the tax authority and imposes penalties equal to the full VAT amount for non‑compliance. It is part of Act No. 385/2025 Coll. and aligns with the 2027 e‑invoicing mandate.

Deloitte and Thomson Reuters announced a strategic alliance on 21 January 2026 to provide managed e‑invoicing and e‑reporting services worldwide, leveraging Thomson Reuters ONESOURCE Pagero. The partnership offers global coverage across more than 80 jurisdictions, aiming to reduce compliance risk, improve operational efficiency, and deliver data‑driven insights for indirect tax compliance.

The article outlines e-invoicing considerations for businesses operating in Luxembourg and across the EU. It highlights the regulatory landscape and compliance requirements that companies need to address when implementing electronic invoicing solutions.

Brazil’s 2026‑2032 VAT reform introduces a targeted “Cashback” mechanism that refunds part of the new CBS and IBS taxes to low‑income families. The scheme will reimburse 100% of CBS and 20% of IBS on essential utilities (draft figures) and is expected to start in 2027 with a phased rollout. Refunds will be transferred electronically to families’ bank accounts linked to their CPF.

The ViDA directive amends Article 217 of the EU VAT Directive, requiring electronic invoices to be issued, transmitted, and received in structured formats such as XML, EDI, or Factur‑X. Effective 31 December 2030, the directive also removes the need for recipient acceptance and will trigger automatic pre‑filling of tax data, creating a velocity mismatch for businesses that still park invoices. Companies must transition to structured formats and reconcile pre‑filled data with their own books to avoid audit issues.