Malaysia has postponed the mandatory MyInvois e‑invoicing requirement for businesses with annual turnover between RM1 million and RM5 million to 1 January 2027, extending the penalty‑free transition period. The RM500 000–RM1 million threshold was raised to RM1 million, cancelling that rollout wave, while larger taxpayers remain on the original schedule. Consolidated e‑invoicing will also expand to retail and building‑materials sectors.

France's DGFiP has released the first official list of definitively certified Approved Platforms for e‑invoicing, with just over 100 platforms now certified. The list will be updated as platforms complete audits, and the mandatory e‑invoicing go‑live is set for 1 September 2026, following a pilot phase in February 2026. Companies must use an Approved Platform and submit an audit report within a year of certification to maintain a renewable three‑year period.

The European Commission’s ViDA strategy outlines a phased reform of VAT systems across the EU, introducing real‑time digital reporting, mandatory e‑invoicing, and platform‑economy rules. Key milestones include legislative clarifications (2025‑2027), platform rules for accommodation and transport (2028), mandatory e‑invoicing for intra‑EU B2B (2030), and full harmonisation of digital reporting (2035). The reforms aim to save businesses €51 billion and reduce fraud by up to €11 billion annually.

The Oman Tax Authority (OTA) has been approved as a Peppol Authority and is advancing its e-invoicing rollout. A consultation session on December 9, 2025 reviewed the draft data dictionary, and OTA has set a phased accreditation schedule for Q1–Q3 2026, culminating in an August 2026 pilot where taxpayers can exchange e‑invoices. The draft dictionary specifies 53 mandatory fields for standard tax e‑invoices and 66 additional conditional fields.