China is moving toward a fully digital, real-time VAT invoicing system through e-fapiao. Fully digital invoices have been available nationwide since December 1, 2024, with full mandatory adoption expected by late 2025. The system uses real-time clearance for domestic B2B and B2C transactions, requires standardized electronic invoices, and enables instant reporting to tax authorities. All VAT-regis... Read more

Vietnam mandated e-invoicing nationwide from July 2022, requiring digital signing, real-time clearance or same-day reporting to the GDT. The system covers B2B, B2C, B2G, and exports, with imports excluded. Invoices must be archived for 10 years. Non-compliance incurs penalties. Key regulations include Decree 123/2020 and Decree 70/2025, with limited exceptions for small businesses. Vietnam has enf... Read more

UAE E-Invoicing requires structured XML/JSON/UBL invoices via Accredited Service Providers (ASPs), to be reported to FTA within 14 days. Key phases include pilot in July 2026 and mandatory rollout by January 2027 for large businesses, with subsequent phases for smaller entities. Compliance involves stringent validation, auditing, and adherence to deadlines, while expected cost reductions are 66-80... Read more

The UAE's Cabinet Decision No. 106 of 2025 outlines fines for violating new electronic invoicing rules starting January 1, 2027. A test phase begins in July 2026, and penalties include AED5,000 monthly for system failures and AED100 per missing invoices. The UAE Ministry of Finance has put out Cabinet Decision No. 106 of 2025, which sets the fines for breaking the new electronic invoicing rules. T... Read more

Indonesia’s new Coretax system, launched in January 2025, makes e-invoicing and clearance mandatory for all VAT-registered taxpayers (PKP). Most businesses must use the Coretax portal, while only high-volume taxpayers may continue using e-Faktur Desktop or H2H. The mandate covers B2B, B2G, exports, and all adjustment documents, with paper invoices allowed only during system outages. By December 31... Read more

Freebies are VATable when part of a promo sale (like bundles or B1T1), with VAT based on the promo price and properly shown on the invoice. Free transfers not tied to business—such as gifts to owners or high-value personal items—may be treated as deemed sales and trigger output VAT. Marketing giveaways like samples, loyalty rewards, and low-value corporate gifts are usually not deemed sales and al... Read more

Qatar is advancing towards mandatory e-invoicing aligned with VAT. Key requirements include registration with tax authority, ERP integration, and timely structured invoicing. Benefits include faster reconciliation, improved compliance, and reduced fraud. Governance risks must be addressed early. An action plan involves gap analysis, pilot testing, and team training. All businesses must prepare, re... Read more