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Bulgarian National Revenue Agency has issued new guidance amending SAF‑T technical documentation, introducing schema version 1.0.2 as the mandatory format for all SAF‑T submissions. The updated specifications take effect on 1 April 2026, with deadlines set in the Tax and Social Security Procedure Code. Businesses and software providers have until that date to align their systems with the new schema.
Basware’s blog post discusses the lack of a nationwide e‑invoicing mandate in the U.S. and urges finance leaders to build proactive compliance systems before future regulations arrive. It cites that 47 % of U.S. companies have struggled with market expansion due to missed deadlines, 83 % see fragmented compliance as a risk, and only 33 % can scale compliance effectively. The piece highlights the benefits of an invoice lifecycle management approach for real‑time visibility and audit readiness.
Global e-Invoicing Requirements Tracker
France’s 2026 Finance Law introduces stricter penalties for non‑compliance with the upcoming e‑invoicing and e‑reporting regime, effective from 1 September 2026. The law sets €50 fines per non‑approved invoice, progressive penalties for failing to receive e‑invoices, and €500 per missing e‑reporting transmission, capped at €15,000 annually. A first‑offence tolerance allows penalty waivers if errors are corrected within 30 days.
Nigeria has extended its e‑invoicing and Electronic Fiscal System (EFS) to medium‑sized and emerging taxpayers. Medium‑size businesses (₦1B–₦5B revenue) must go live on 1 July 2026, while emerging taxpayers (under ₦1B) must go live on 1 July 2027, with enforcement starting 1 January 2027 and 1 January 2028 respectively. The mandate applies to all VAT‑registered businesses issuing invoices for taxable transactions in Nigeria and requires real‑time invoice generation, validation and transmission through the government platform.
The Dutch Ministry of Finance is moving forward with a domestic B2B e-invoicing mandate set to take effect in January 2030, alongside EU-wide ViDA requirements for intra‑community transactions from July 2030. The mandate design was presented to Parliament on 10 March 2026, with legislation expected by mid‑2028 and a two‑year implementation window. Optional domestic e‑reporting may follow in January 2032.