Serbia’s 2026 VAT amendments overhaul reporting, invoicing and timing rules, with most provisions taking effect on 1 April 2026. The changes tighten internal invoicing requirements, postpone the pre‑filled VAT return model to 2027, and expand the scope of electronic invoicing (SEF) for internal invoices. Businesses must adjust ERP systems and compliance workflows to meet the new deadlines and documentation mandates.

Latvia’s Cabinet Regulation, effective 1 January 2026, mandates structured electronic invoicing and reporting to the State Revenue Service (SRS) for all B2G, G2B, and G2G transactions, with B2B reporting becoming mandatory from 1 January 2028. The regulation specifies four delivery channels—e‑adrese, certified service providers, EDI, and email—each linked to a distinct SRS reporting method and requires XML invoices in UBL 2.1 or Peppol BIS Billing 3.0. Invoices must be reported within five working days of issuance, with contingency rules for technical disruptions.

The UK government has confirmed a mandatory e-invoicing regime set to launch in April 2029, covering B2B and B2G transactions. The plan likely adopts a four‑corner model using a localized Peppol standard, with phased implementation and potential incentives for SMEs. Businesses are urged to prepare early, engage in consultations, and assess technology and data readiness to meet the new compliance requirements.

Oman has formally adopted the Peppol e-invoicing framework under its Fawtara programme, covering B2B, B2G and B2C transactions from 2026. A pilot involving the 100 largest taxpayers will start in August 2026, followed by phased implementation. The rollout will use the Peppol five‑corner model and UBL 2.1 data standards.

Malaysia’s IRBM has raised the e‑invoice exemption threshold to RM 1 million (~€200 k) effective 7 Dec 2025, exempting companies below that turnover. The interim relaxation period for small enterprises has been extended until 31 Dec 2026, delaying mandatory e‑invoicing for those with turnover under RM 1 million. The 5th wave of mandatory e‑invoicing scheduled for 1 July 2026 has been abolished for existing companies.

Argentina has mandated electronic invoicing for all VAT‑registered, simplified regime, and exempt taxpayers since April 1 2019. Invoices must be issued via AFIP’s CAE code, transmitted in XML, and retained for five years. Non‑compliance can lead to 2‑6 day closures, and Fonoa provides integration solutions to meet these requirements.

Belgium has enforced its e‑invoicing mandate effective 1 January 2026, requiring all companies to transmit invoices electronically via the Peppol network. A three‑month grace period allows firms to comply without penalties, while coverage rates vary across regions. Companies must also prepare for future e‑reporting obligations in 2028 and the ViDA directive.