Spain's tax authority AEAT has outlined technical details for the upcoming Crea y Crece B2B e‑invoicing rollout, including a hybrid 5‑corner architecture and multi‑layer validation requirements. The order will enter force in October 2026, with the public platform live in August 2027 and mandatory e‑invoicing for high‑turnover firms from October 2027, expanding to all businesses by October 2028. Payment status reporting will extend to smaller entities in October 2029.

Ireland is set to introduce a comprehensive e‑invoicing mandate in phases, with B2B reception mandatory from November 2028 and full ViDA compliance by July 2030. The mandate will rely on the Peppol network, using Peppol BIS 3.0 for B2B and Peppol BIS/PINT‑EU 4.0 for cross‑border e‑reporting. Revenue will issue detailed guidance ahead of each phase.

Kazakhstan has launched a pre‑filled VAT return system that automatically populates Form 300.00 using data from its Electronic Invoice Information System, taxpayer accounts and customs declarations. The system updates VAT return data on a T+1 basis, requiring VAT credit notifications to have a ‘confirmed’ status. Businesses must ensure accurate and timely submission of invoices and credit adjustments to avoid errors in the pre‑filled returns.

Greece has rolled out its first phase of mandatory B2B e‑invoicing, targeting large companies from March 2026 and all companies by October 2026, with full penalty enforcement from May 2026. The e‑transportation regime, part of the myDATA platform, now requires real‑time tracking of goods, with Phase A becoming fully mandatory in December 2025 and Phase B fully mandatory from October 2026. The new rules also introduce item‑level classification using the Unified Commodity Coding System from January 2027.

From 1 January 2026, Italy has enacted a new automated VAT assessment regime for omitted annual returns, allowing the tax authority to calculate VAT due using e‑invoicing and other digital data. The automated determination must be completed by 31 December of the seventh year following the missing return, and penalties are capped at 120% of VAT due, reducible to one‑third if paid within 60 days of notice.

The Swedish Ministry of Finance has appointed a special commissioner to lead a comprehensive inquiry into the implementation of the EU’s ViDA directive. The commission, launched on 5 February 2026, is expected to submit its findings and legislative proposals by 30 November 2027, with Sweden required to meet EU digital reporting obligations by 1 July 2030. The review will assess mandatory e‑invoicing for domestic transactions and cross‑border B2B digital reporting.

Dominican Republic has extended the deadline for small businesses to adopt mandatory e-CF e-invoicing from 15 May 2026 to 15 November 2026, while large taxpayers were required to have adopted the system by 31 December 2025. E‑CF invoices must be produced in XML format and submitted to DGII, and taxpayers must register with DGII on the National Register of Taxpayers before implementation. The system also requires specific invoice types to be processed through the e‑CF portal.