The ATO is moving non-compliant small businesses from quarterly to monthly GST reporting from April 2025, while mandating Peppol e-invoice acceptance for businesses already exchanging e-invoices by July 2025.

ZATCA continues expanding Phase 2 e-invoicing integration throughout 2025, with Wave 24 covering businesses with turnover above SAR 375,000. Non-compliance penalties range from SAR 5,000 to SAR 50,000.

Following consultation, the UK government confirmed mandatory e-invoicing for all VAT-registered businesses, with a phased rollout starting April 2028 for the largest businesses and full mandate by April 2029.

The Council of the European Union officially adopted the ViDA legislative package on 11 March 2025, removing legal barriers for member states to mandate e-invoicing and introducing harmonized rules for digital reporting across the EU.