Singapore’s Peppol-based e-invoicing system, launched in May 2025, is voluntary but will become mandatory in phases—starting November 2025 for new GST-registered companies and April 2026 for all new GST registrants. Businesses can use the InvoiceNow platform to transmit e-invoices and report to IRAS. E-invoicing solution providers assist with compliance, document formatting, automation, and data s... Read more

The Philippines’ Bureau of Internal Revenue (BIR) will require selected taxpayers to adopt electronic invoicing and sales reporting by March 2026, following Revenue Regulations 11-2025 and the CREATE MORE law. Although e-invoicing was introduced under the 2018 TRAIN Law, full implementation has been delayed, with pilot testing starting in 2022 but showing limited progress. While the new rules are... Read more

E-invoicing has been mandatory for Dutch public authorities since 2019, with around 1.6 million invoices exchanged annually. B2B e-invoicing is voluntary but requires buyer consent, integrity controls, and seven-year archiving. For B2G, e-invoices must be sent via Peppol using an Organization Identification Number (OIN). Common formats include SI-UBL 2.0 and Peppol BIS 3.0. From July 1, 2030, cros... Read more

Irish VAT for Business applies to most goods and services, with a standard rate of 23%. Reduced rates apply to certain sectors, while zero rates apply to exports, intra-EU deliveries, and certain foodstuffs. Registration is mandatory for businesses with turnover over €75,000, and distance sales have a €10,000 threshold. Non-compliance can result in penalties. As an EU member state, Ireland applies... Read more

Malaysia’s IRBM has granted stamp duty relief for employment contracts signed before 1 January 2025, with stamping required by 31 December 2025 for contracts signed during 2025. Self-assessment for stamp duty begins 1 January 2026. From that date, consolidated e-invoices are banned for transactions over RM10,000, though allowed until end-2025 unless transaction-specific e-invoices are required. Th... Read more

In Indonesia, online marketplaces facilitating cross-border digital sales may be required to charge and remit VAT, though the law is unclear on which platforms this applies to. Marketplaces must also report all vendor transactions to the tax authorities. These rules aim to strengthen VAT collection and increase transparency for digital sales to Indonesian consumers. A marketplace operator is defin... Read more