The United Arab Emirates has designated Comarch as an Accredited Service Provider for its upcoming e-invoicing mandate. The company will act as a Trust Anchor, managing secure data transmission and real-time clearance for businesses. The January 2027 deadline and penalty of AED 5,000 for non-appointment underscore the urgency.

Romania: The grace period for small and micro-enterprises under €500,000 ends on 1 July 2026, imposing full compliance audits and fines. B2C transactions now require invoices outside the RO-eFactura system unless the customer registers, with a 13-zero code mandatory.

The UK will require all VAT invoices to be issued in a specified electronic format from 1 April 2029, covering B2B and B2G transactions. Peppol will serve as the core interoperability network, and NHS England already mandates PEPPOL-compliant invoicing for its suppliers.

Vietnam's new Circular No. 84/2026/TT-BTC, effective 1 July 2026, introduces an electronic VAT refund system for foreigners and overseas Vietnamese, requiring sellers to enter invoices electronically and comply with customs and tax authority integration.

UAE businesses must prepare for mandatory electronic invoicing, with the UAE Ministry of Finance recognising VAT IT as a pre-approved service provider. Companies with annual revenue above AED 50 million must appoint an accredited service provider by 30 October 2026 and be fully compliant by 1 January 2027, while those with revenue of AED 50 million or less must appoint by 31 March 2027 and comply by 1 July 2027.

New Zealand: The government plans to mandate e-invoicing for large businesses supplying government agencies from 1 January 2027, aiming to cut costs and improve cash flow. The initiative is expected to generate up to NZ$800 million in annual savings by streamlining invoice processing and reducing administrative work.

Thailand's Cabinet approval of the OECD-led Global Minimum Tax exchange signals a shift toward mandatory e-invoicing. The move will require businesses to adopt the ETDA Standard 3-2560 XML schema and meet a 15-day transmission rule. The policy also offers a 200% double-tax deduction and a 1% electronic withholding tax rate until December 2027.

France's B2B e-invoicing mandate will see new technical specifications released by AFNOR, with the first mandatory phase starting 1 September 2026. The documentation expands on business use cases, invoice data flows, third-party relationships, and ecosystem interactions to guide businesses, software vendors and ASPs.

EU: ViDA, the Council Directive (EU) 2025/516, will harmonise digital reporting for B2B transactions from 1 July 2030, affecting national reporting systems. Existing real-time reporting systems in force before 1 January 2024 may transition by 2035, while new systems introduced after that date must comply by 1 July 2030. Member states retain limited authority for B2C reporting and other non-harmonised obligations.