France is implementing a new continuous transaction control (CTC) model that requires all businesses to use registered Plateformes Agréées (PAs) and the Public Billing Portal (PPF) for domestic B2B e‑invoicing, e‑reporting, and payment reporting. The mandatory rollout begins in September 2026 for e‑invoicing and e‑reporting, with payment reporting added in September 2027. ERP systems must be updated to handle new invoice lifecycle statuses (F1, F2/F3, F6, F10) and master‑data requirements before these deadlines.

Spain's tax agency has released the first full technical specifications for its public e‑invoicing platform, SPFE, making the e‑invoicing mandate concrete. The rules require all invoices to be UBL format, EN 16931 2026 version, and impose strict deadlines for e‑invoicing and payment reporting across different turnover thresholds. Private platforms must also retrieve invoices, provide them to clients immediately, and hold a registered power of attorney for each client.

UK confirms Peppol as the core interoperability network for e‑invoicing, with a mandatory e‑invoicing requirement for all VAT invoices set to take effect in 2029. The policy paper "Tax Update 2026" announced Peppol as the core network, and NHS Supply Chain suppliers already use Peppol. Stakeholders can now plan system readiness ahead of the 2029 mandate.

The UAE will roll out a mandatory B2B Peppol e-invoicing regime starting in 2027, with phased waves based on turnover thresholds and a 4‑corner model for connectivity. Large businesses must appoint an Accredited Service Provider by 30 Oct 2026, and the Ministry of Finance has issued v1.1 e‑invoicing guidelines and technical specifications, including the PINT AE format. The system will also support e‑reporting and a decentralized CTC and Exchange Model for B2G and intra‑group transactions.

Romania has updated its RO e‑Factura e‑invoicing rules with Law No. 88/2026, effective 29 May 2026. The amendment clarifies B2C treatment, introduces a 13‑zero substitute code for invoices to private individuals without a tax ID, and removes the mandatory transmission requirement unless the customer opts into the optional register. Taxpayers can also deregister from mandatory or optional registers, effective the month after the request.

France’s e‑invoicing and e‑reporting mandate takes effect on 1 September 2026. Businesses face €50 fines per non‑compliant invoice, escalating penalties for failing to receive e‑invoices, and €500 per missing e‑reporting transmission capped at €15 000 annually. The tax authority will focus on evidence of compliance efforts rather than automatic enforcement from day one.

This blog explains how major ERP platforms integrate with global e‑invoicing mandates, outlining three integration patterns—native compliance modules, middleware layers, and certified access points—and five compliance models ranging from decentralised Peppol to real‑time reporting. It details the technical formats (UBL, CII, national XML/JSON), transmission channels (Peppol, government platforms, direct APIs), and country‑specific requirements for vendors such as SAP, Oracle, Dynamics 365 and NetSuite.

Norway’s Finance Ministry has moved the mandatory B2B e‑invoicing deadline forward to 1 January 2027, requiring all bookkeeping‑registered businesses to send invoices in the EHF format. From 1 January 2030, all such entities must also use an electronic accounting system that automatically receives and processes e‑invoices. The change applies to both domestic and foreign entities registered under Norwegian bookkeeping law.

Saudi Arabia’s e-invoicing regime is fully live, requiring all VAT‑registered businesses to issue invoices through a compliant Electronic Generation Solution (EGS) connected to the Fatoora platform. In 2026, two SME‑scale integration waves—Wave 23 and Wave 24—will bring additional businesses into the real‑time clearance system, with deadlines of 31 March 2026 and 30 June 2026 respectively, while the penalty‑waiver initiative expires on 30 June 2026.