The European Commission’s ViDA strategy outlines a phased reform of VAT systems across the EU, introducing real‑time digital reporting, mandatory e‑invoicing, and platform‑economy rules. Key milestones include legislative clarifications (2025‑2027), platform rules for accommodation and transport (2028), mandatory e‑invoicing for intra‑EU B2B (2030), and full harmonisation of digital reporting (2035). The reforms aim to save businesses €51 billion and reduce fraud by up to €11 billion annually.

The Oman Tax Authority (OTA) has been approved as a Peppol Authority and is advancing its e-invoicing rollout. A consultation session on December 9, 2025 reviewed the draft data dictionary, and OTA has set a phased accreditation schedule for Q1–Q3 2026, culminating in an August 2026 pilot where taxpayers can exchange e‑invoices. The draft dictionary specifies 53 mandatory fields for standard tax e‑invoices and 66 additional conditional fields.

Israel’s e‑invoicing mandate is expanding in 2026, lowering the invoice amount thresholds that trigger mandatory electronic invoicing. From 1 January 2026 invoices above 10,000 NIS must use the SHAAM allocation system, and from 1 June 2026 the threshold drops to 5,000 NIS. The ITA’s approach is based on invoice value rather than overall turnover, and suppliers must obtain and display an allocation number on each invoice.