The blog explains that even when e-invoices pass technical validation, tax authorities may reject them due to jurisdiction‑specific enrichment requirements. It outlines nine enrichment types—formatting, sequencing, tax calculation, address, digital signatures, regulatory compliance, classification, completeness, and content sanitization—across multiple countries. Common pitfalls highlighted include missing VAT exemption text, improper rounding, and lack of cryptographic proofs.
Portugal requires tax numbers without country code prefixes; including prefixes can lead to rejection.
Argentina requires amounts to be rounded to exactly two decimal places using banker’s rounding; amounts with more decimals may be rejected.
Saudi Arabia requires a cryptographic hash for integrity verification and a QR code containing encrypted transaction data on each e‑invoice.
These countries require tax numbers to be presented without country code prefixes, contrary to the standard format that includes them.
PEPPOL networks require rounding adjustments to be calculated and included separately on the invoice; omission can cause rejection.
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Deloitte · 3 days ago
Deloitte and Thomson Reuters announced a strategic alliance on 21 January 2026 to provide managed e‑invoicing and e‑reporting services worldwide, leveraging Thomson Reuters ONESOURCE Pagero. The partnership offers global coverage across more than 80 jurisdictions, aiming to reduce compliance risk, improve operational efficiency, and deliver data‑driven insights for indirect tax compliance.
Baker McKenzie · 6 days ago
The article outlines how AI and advanced analytics are sharpening audit precision, highlights intensified transfer pricing scrutiny, and stresses the need for businesses to prepare for Pillar Two global minimum tax rules. It emphasizes pre‑audit readiness, real‑time data integrity, and cross‑functional alignment to mitigate risk in a rapidly evolving regulatory landscape.
RTC Suite · 6 days ago
The article examines the OECD’s Digital Continuous Transactional Reporting (DCTR) framework, highlighting its role as a strategic blueprint for Tax Administration 3.0. It discusses the shift from manual reporting to real‑time digital compliance, the two primary DCTR models, interoperability challenges, SME protection measures, and the importance of data minimization for trust and security.
LinkedIn Article by Markus Hornburg · 6 days ago
The article argues that invoices cannot be considered processed unless fully compliant, highlighting that e‑invoicing mandates cover only a fraction of compliance requirements and that tax authorities focus on tax relevance rather than business legitimacy. It warns that relying solely on ERP or e‑invoicing platforms can create significant risk and that invoice fraud can lead to severe penalties.
BDO · 10 days ago
BDO’s 2026 update lists a range of VAT and excise duty changes across 22 jurisdictions, including new GST regimes, rate adjustments, and registration threshold shifts. Key highlights include Bhutan’s 5% GST from 1 January 2026, Denmark’s 0% VAT on books, and Ghana’s VAT rate cut to 20% with a higher registration threshold. The article serves as a quick reference for tax professionals monitoring upcoming indirect tax reforms worldwide.
LinkedIn Article by Markus Hornburg · 12 days ago
The article argues that structured e-invoicing is essential for real-time compliance, contrasting it with static PDF invoices that are likened to paper maps. It highlights the limitations of PDFs in modern tax and audit contexts and stresses the need for machine‑enforceable, globally standardised data objects. The piece serves as a commentary on the evolving expectations of tax authorities and the strategic importance of real‑time visibility for CFOs.
