What’s changing in 2027? Updates to key eInvoicing mandates and milestones coming next year
The global shift toward eInvoicing continues to accelerate, with a number of regions commencing mandates or encouraging voluntary adoption in 2027.
In the last few months, there have been a number of updates to these major milestones. We’ve broken down the latest news across four major markets, with an overview of what’s changing and how it may impact your organisation in the coming months.
Norway: B2B eInvoicing mandate confirmed, with requirements and transitional rules now finalised
In May 2026, Norway proposed legislation introducing mandatory B2B eInvoicing to the region, effective from January 1, 2027. This legislation has now received parliamentary approval, and amendments have been made to the Bookkeeping Regulation that outline permitted formats, exemptions and transitional rules.
From January 1, 2027, organisations subject to Norwegian bookkeeping obligations will generally be required to issue structured eInvoices for domestic B2B transactions, per the original proposal.
As part of the amendments, these structured eInvoices will need to adhere to the approved eInvoicing standards:
- EHF Invoicing or Self-Billing, 3.0 or later
- Peppol BIS Billing or Self-Billing, 3.0 or later
Other structured electronic formats like EDIFACT and E2B may be used during the transitional phase (until 2030), provided they meet the definition of an electronic invoice. PDF invoices do not qualify under these rules.
However, this 2027 obligation depends on buyer readiness; Norway has announced that they will not require organisations to be capable of receiving eInvoices until January 1, 2030. This means Norway’s 2027 mandate is no longer a hard deadline, but the beginning of a phased transition across 3 years.
Organisations should review their invoicing systems and ensure they can issue compliant eInvoices from January 1, 2027. As mandatory receipt will not take effect until 2030, organisations should also confirm with trading partners if and when they will become eInvoicing-enabled – and understand how they intend to transact during this transitional period.
Slovakia: New technical guidance for organisations ahead of the 2027 mandate
Slovakia originally announced its mandatory B2B eInvoicing framework in November 2025, due to come into effect from January 1, 2027. This was followed by a draft proposal to commence this mandate with a 3-month grace period, where organisations that failed to comply would not receive an administrative penalty up until March 31, 2027.
However, this grace period does not exempt organisations from nominating their accredited service provider – or ‘Digital Postman’ – ahead of the January 1 start date. Slovak organisations will be required to select a Digital Postman from the Financial Administration of the Slovak Republic’s accredited provider list, and ensure they have a roadmap to becoming eInvoicing-enabled once the 2027 mandate commences.
Organisations must confirm that they have engaged their chosen Digital Postman and be prepared to send and receive domestic B2B eInvoices – if not by January 1, 2027, then certainly before the end of the grace period on March 31, 2027.
If you are a Slovak organisation that has not yet nominated your Digital Postman, contact Tickstar; we are an accredited service provider for this region and can help ensure you are on track to meet your eInvoicing obligations in 2027.
United Arab Emirates: Requirements updated ahead of the phased 2027 roll-out
The UAE is fast approaching the first stage of its phased eInvoicing mandate, with organisations exceeding AED$50 million in annual turnover expected to commence mandatory eInvoicing from January 1, 2027.
As part of their original framework announcement in September 2025, the UAE Ministry of Finance required these large organisations to nominate an accredited service provider (ASP) by July 31, 2026. Due to market readiness, this deadline was extended to October 30, 2026, with small-to-medium-sized companies and government entities to confirm their chosen ASP by March 31, 2027.
The UAE Federal Tax Authority has urged organisations to ensure they have nominated their chosen ASP in the Emaratax platform before their respective deadline, with urgency placed on those large organisations mandated to commence eInvoicing from January 1, 2027. Failure to do so will attract administrative penalties, to the tune of AED$5,000 per month delayed beyond the deadline.
If your organisation is mandated to adopt eInvoicing in 2027, reach out to us today; along with our local region partner Casim, we are an accredited service provider for UAE-based organisations, and can ensure you meet your obligations before the mandate commences.
Denmark: Automatic NemHandel registration to commence from March 2027
The next phase of Denmark’s voluntary eInvoicing adoption programme requires digital bookkeeping providers to automatically enrol users on the NemHandelRegister, Denmark’s directory for eInvoicing exchange. This requirement would see providers advise platform users ahead of time, with a four-week window to opt-out before automatic enrolment commenced.
Originally, this was due to commence on January 1, 2027; now, providers can issue this notice from March 1, 2027.
Instead of taking a mandated approach, Denmark is aiming to increase voluntary participation and make eInvoicing the default ahead of the EU’s 2030 ViDA deadline. Through automatic registration, digital bookkeeping users will not only be able to receive eInvoices, but have more visibility over which of their trading partners are also enabled, making it easier for organisations to choose eInvoicing over current manual processes.
In addition, Denmark has decided to move towards a single eInvoice specification, phasing out existing OIOUBL and Peppol BIS formats in favour of one Peppol-based specification for greater interoperability. This is expected to commence from mid-2028, with existing formats phased out by mid-2029.
Organisations using these digital bookkeeping systems should anticipate a notice from their provider early next year, and be prepared to accept structured eInvoices from domestic trading partners. With many regions across the EU introducing mandates ahead of 2030, it would be advantageous for Danish organisations to embrace eInvoicing sooner rather than later, and explore opportunities to start issuing structured eInvoices voluntarily.
2027 is shaping up to be another pivotal year for eInvoicing, as countries across the globe adopt faster and more secure alternatives to current processes. Whether your region is mandated, encouraging voluntary participation, or just starting to explore the possibilities eInvoicing can offer, there’s no better time for organisations to embrace the future of invoicing.
Reach out to Tickstar to discuss your organisation’s requirements and get started.
The dates and information provided in this blog are current as at October 2026 and are subject to change. Readers are encouraged to verify the latest updates in their region to ensure compliance.