Keeping up with global e-invoicing mandates can feel like a full-time job. Rules emerge country by country, timelines shift, and technical requirements keep evolving, which leaves finance, tax, AP/AR, and IT teams piecing together what matters.
That is why we launched our new quarterly series, Around the World in Compliance: The Mandates That Matter This Quarter. Each session bundles several markets into one focused event, so you get a clear view of what is changing, what is urgent, and what to do next, all without sitting through a dozen separate updates.
In our June session, Basware compliance specialists Gustav and Abigail walked through the latest developments across seven markets, with a deep dive on the UAE and Spain and a spotlight on the UK. Here is the high-level recap for anyone who could not join us live.
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UAE: a Peppol-based reporting mandate
The UAE is moving forward with an e-invoicing mandate built on the Peppol framework. The flow is refreshingly straightforward: a supplier sends the invoice to their accredited service provider, who passes it to the buyer's service provider and on to the buyer. Both service providers then report the invoice data to the Ministry of Finance after it reaches the buyer, so there is no government pre-clearance step.
A few key points to keep on your radar:
- The mandate covers both B2B and B2G invoices and rolls out in phases, starting with the largest businesses.
- Transmission must go through an accredited service provider, and you need to use the same provider for both sending and receiving.
- Archiving remains your responsibility, with invoices stored for five years and in some cases up to fifteen.
- The largest companies (revenue above 50 million AED) come into scope on 1 January 2027, but they must register their accredited service provider by 30 October this year. The remaining taxpayers follow by 1 July 2027.
Basware will support the UAE mandate fully, including sending and receiving, through a local accredited partner. There is nothing extra you need to set up on your side.
Spain: three regulations to track
Spain is a more layered picture, with three separate regulations in play. SII reporting (VAT ledger data to a government portal) is already live for larger businesses. Veri*Factu sets certification requirements on invoicing software and applies to suppliers issuing invoices. And the domestic B2B e-invoicing mandate is the one most relevant to invoice exchange.
Worth noting: the e-invoicing mandate is still in draft, so details may change before the final ministerial order is published. As it stands, it is expected to go live on 1 October 2027 for large businesses and 1 October 2028 for everyone else. It also introduces mandatory payment status reporting back through the government portal, and a free government solution will be available for smaller businesses.
Basware will support the Spanish e-invoicing mandate, including accreditation, interoperability, and the required lifecycle status messages.
UK: still taking shape
The UK announced its intention to introduce a mandate, currently targeted for 2029. The transmission model is not finalized, but the conversations happening with HMRC and the Department of Business and Trade are pointing toward a decentralized approach built on Peppol rather than a central government portal.
What stood out is how engaged the UK is with businesses and service providers throughout the process, which is not always the case with new mandates. Basware has been part of those workshops, and we expect a clearer roadmap when the autumn budget lands, likely around October.
Quick hits across Europe
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France: The pilot phase is live and no further delays are expected, with recent clarifications confirming that archiving remains your obligation.
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Germany: The mandate is live, with phased obligations through 2027 and 2028. A recent clarification confirms that attachments must be embedded within the structured invoice itself.
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Poland: Most businesses are already live. Penalties begin to be enforced from January 2027, and a new fraud reporting feature has launched.
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Belgium: The grace period is over and all businesses are live. Because the mandate is Peppol-based, companies are starting to see cross-border benefits too.
A note for US and multinational teams
A common question we hear: do US-based companies need to worry about any of this? Most mandates apply to domestic transactions, so the short answer is often no. But if your organization is VAT registered in a country and has an establishment there, you may well fall within scope even as a US entity. It is worth checking rather than assuming.
What to do next
If you take one thing away, let it be this: do not wait for a deadline to catch up with you. Even where the details are not final, you can start now by reviewing your master data and understanding who you trade with. The groundwork you lay for one mandate will almost always make the next one easier.
A quick reminder that none of this is tax advice. Every organization has its own context, so we always recommend confirming specifics with your trusted tax advisor.
Have a question about a specific market? Reach out to your Customer Success Manager, and we will help you map out the right timeline.
We will be back in Q3 with the next edition of the series. In the meantime, catch up on the June session below.
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