South Africa is moving toward mandatory e-invoicing and near-real-time VAT reporting, but the system is not mandatory yet. Current invoicing rules still follow the VAT Act 89 of 1991, while the planned reform will introduce structured XML invoices, likely Peppol-based, exchanged through accredited service providers and reported to the SARS Central Tax Hub. Large VAT-registered businesses and prior... Read more

The BIR (Bureau of Internal Revenue) clarified that digital services consumed in the Philippines are generally subject to 12% VAT, including services supplied by nonresident providers. NRDSPs must register and file VAT returns, while Philippine business buyers must withhold and remit VAT under the reverse charge mechanism in B2B cases. The circular confirms that nonresident digital service provide... Read more

On June 1, 2026, the UAE Ministry of Finance released Version 1.1 of its Electronic Invoicing Guidelines, detailing the upcoming mandatory e-invoicing regime affecting all businesses, with specific exclusions. The decentralized Peppol framework requires businesses to appoint an Accredited Service Provider (ASP) and obtain a Peppol Identifier, with operational features including XML formats for int... Read more

UAE MoF releases two new resolutions on e-invoicing and service provider requirements. New Ministerial Resolutions on e-invoicing are released by the UAE Ministry of Finance (MoF). Regarding the implementation of the UAE's e-invoicing framework, the UAE MoF has released two new Ministerial Resolutions: Ministerial Resolution No. 66 of 2026, which introduces changes pertaining to the UAE's e-in... Read more

The Zakat, Tax and Customs Authority (ZATCA) is implementing its E-Invoicing (Fatoora) system, impacting the retail sector significantly. Retailers issue Simplified Tax Invoices for B2C sales, which don’t require full buyer details. Phased implementation requires retailers to generate and electronically archive these invoices. Compliance benefits include reduced costs and improved consumer protect... Read more

South Africa is preparing to introduce mandatory e-invoicing and near-real-time VAT reporting. As of May 2026, businesses still follow the existing VAT Act rules, which allow paper, PDF, and electronic invoices without a mandatory structured format. The planned reform, confirmed by SARS and National Treasury in February 2026, will use a Peppol-based five-corner model with a SARS Central Tax Hub. T... Read more

New tax regulations mandate biometric authentication for legal representatives during electronic invoice registration and updates, using facial recognition technology to enhance identity verification and reduce fraud in tax administration. Legal representatives registering or updating electronic invoice information will soon be required to complete biometric authentication under new tax regulation... Read more