UAE: New Penalties for E-Invoicing System Violations Cabinet Decision No. 106 of 2025 Sets Administrative Penalties for Electronic Invoicing System Breaches The Cabinet has issued Decision No. 106 of 2025 concerning the violations and administrative penalties resulting from the breach of legislation regulating the Electronic Invoicing System12. The provisions of this decision apply to violations […]
E-Invoicing Decision from Portugal’s 2026 BudgetProposal:PDF Invoices Valid Until End of 2026 The 2026 State Budget Bill (Proposta de Lei n.º 37/XVII/1.ª), presented by the Portuguese Government, includes a transitional measure for taxpayers. According to Article 80 of the proposal, invoices issued in PDF format will continue to be legally accepted as an electronic invoice
France Advances E-Invoicing Reform:New Version of B2B/B2G External Specificationsand Three AFNOR Standards Published The French Tax Administration (DGFiP) is accelerating preparations for the mandatory B2B (business-to-business) e-invoicing and e-reporting system by publishing new versions of the B2B external specifications on its official portal (impots.gouv.fr). These updates are critical for clarifying the technical framework underlying the
Oman Takes Additional Steps TowardEstablishing E-Invoicing System; PilotScheduled for August 2026 The Sultanate of Oman is moving forward with the establishment of its electronic invoicing system, designed to modernize tax compliance and support the digital transformation of the Omani economy. The system will utilize the 5-Corner Model, an internationally recognized structure for secure and standardized
OECD Economic Outlook Report Released:Global Economy Proves Resilient But Fragile The Organisation for Economic Co-operation and Development (OECD) has announced the release of its latest report, “OECD Economic Outlook, Volume 2025 Issue 2.” The report finds that the global economy has been resilient this year, but underlying fragilities persist. The OECD projects global growth to
Irish Revenue Issues New Guidance onTerritorial Scope of VAT Groups Irish Revenue has published eBrief No. 216/25, introducing new and updated guidance on the territorial scope of VAT Groups. The guidance clarifies which entities can be included in an Irish VAT group, particularly in light of recent Court of Justice of the European Union (CJEU)
Mexico Publishes Updated List of RegisteredNon-Resident Digital Service Providers The Mexican Tax Administration (SAT) has issued Official Letter No. 700-04-00-00-00-2025-089, published in the Official Gazette on November 21, 2025, which contains an updated list of non-resident digital service providers that have complied with Mexico’s registration requirements. These requirements, generally applicable since June 1, 2020, mandate
Belgium Announces Three-Month Grace Period forUpcoming E-Invoicing Implementation FPS Finance (Federal Public Service Finance) in Belgium has announced a three-month grace period beginning in early 2026 for Belgian taxpayers, acknowledging the significant operational challenges posed by the new e-invoicing requirements. During this transitional phase, companies that struggle to meet all obligations despite their best efforts
Chile: New Tax Compliance Obligations for DigitalPlatform Operators and Payment Providers The Chilean Tax Authority (Servicio de Impuestos Internos – SII) has issued Resolution No. 168 of 27 November 2025, introducing detailed requirements for verifying and reporting the tax compliance status of users of electronic payment providers and digital intermediation platforms that connect buyers and
United Arab Emirates: VAT Law Amendments toTake Effect from January 2026 The UAE Ministry of Finance has announced the issuance of Federal Decree-Law No. (16) of 2025 amending certain provisions of Federal Decree-Law No. (8) of 2017 on Value Added Tax. The amended provisions will enter into force on 1 January 2026 and form part
