Your AP compliance calendar: stay ahead of AP compliance deadlines in 2025
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Global regulations are always changing, which means that as an accounts payable professional, you need to keep up with AP compliance deadlines. With governments around the world rolling out new e-invoicing and tax reporting rules, it’s more important than ever for your AP teams to pay attention to deadlines for this year and the years ahead.
This compliance calendar highlights the key upcoming deadlines for 2025, helping you stay informed and compliant and avoid penalties. Monitor upcoming tax compliance and global e-invoicing deadlines to stay ahead of the curve.
Join Medius and Pagero on February, 20, 2025 for a webinar that examines how mandatory e-invoicing is essential for businesses to ensure efficiency, comply with government regulations, combat tax fraud, and avoid penalties.
Global compliance trends
Governments around the world are increasingly shifting toward digital processes for better oversight and compliance. Below are the top global trends impacting AP compliance:
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Real-time tax reporting acceleration
Governments around the world are shifting to real-time invoice validation and reporting to keep better track of compliance. The goal? To crack down on tax fraud and make tax collection more efficient. -
Stricter penalties for non-compliance
With stricter e-invoicing and tax reporting rules rolling out, penalties for non-compliance are getting tougher. Missing deadlines could mean hefty fines or restrictions, so it’s more important than ever to stay on top of regulatory changes.
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Expansion of e-invoicing across new markets
Countries like Canada, India, and Australia are looking into expanding mandatory e-invoicing rules. This global shift toward e-invoicing aims to boost tax collection and make compliance easier for businesses. -
AI-powered compliance solutions
More businesses are turning to AI-powered compliance tools to simplify tax reporting and get accurate results.
Latest compliance news & updates
France PDP changes
Updates to France’s Partner Dematerialization Platform (PDP) requirements may impact businesses handling e-invoicing. Changes include enhanced verification processes and potential additional reporting obligations.
Source: Pagero. Evolution of e-invoicing adoption.
Mandate changes
Several countries are reviewing their e-invoicing mandates, and new implementation deadlines are expected. The EU, the UK, and Latin America are key regions to watch.
Key global AP compliance deadlines for 2025 by country
United States
e-file mandates and state-level e-invoicing
January 2025 – Expanded e-file mandates
New IRS requirements will require more businesses to file tax returns and information reports electronically.
Mid-2025 – potential state-level e-invoicing policies
Some U.S. states are exploring digital invoicing mandates to improve tax collection efficiency.
European Union
B2B e-invoicing mandate
January 1, 2025 – EU-wide B2B e-invoicing mandate
Starting from this date, only "structured" invoices (which can be processed automatically and digitally) will be accepted as e-invoices in B2B transactions. This means that traditional formats like PDF will no longer be recognized as compliant.
January 2025 – Special VAT regime for small enterprises (SME scheme)
From January 1, 2025, small enterprises in participating EU Member States with turnovers up to EUR 100,000 can opt for VAT exemption, reducing compliance but losing the right to deduct VAT. Non-EU businesses, including those in the UK, are excluded.
2025 – Digital Reporting and ViDA Initiative
This marks the beginning of the European Commission's ViDA Digitalisation Initiative, which will progressively bring in reforms to VAT reporting and invoicing across the EU, including a comprehensive intra-community digital reporting system.
EU and ViDA – VAT in the digital age
Why?
- Reduce the VAT Gap in the EU (€93 billion in VAT)
- Reduce fraud and maladministration
- Stimulate digital transformation
What?
- Impose e-invoicing infrastructure and reporting
When?
- EU Member States may impose e-invoicing obligations per January 2024
- E-invoicing will be the default system for the issuance of invoices per January 2030/5
France
PDP compliance deadlines
January 1, 2025 – PDP compliance deadline
All businesses must use Partner Dematerialization Platforms (PDPs) for e-invoicing and e-reporting.
September 1, 2026 – Large and intermediate-sized enterprises compliance
Large and intermediate-sized enterprises (ETIs) must issue e-invoices and perform e-reporting, and all businesses must be able to receive e-invoices.
September 1, 2027 – SMEs and micro-enterprises compliance
Small and medium-sized enterprises (SMEs) and micro-enterprises must comply with e-invoicing and e-reporting requirements.
By 2027 – Paper and PDF invoices invalid
Paper and simple PDF invoices will no longer be valid.
Ongoing Updates – PDP framework refinements
The French government is continuously refining the PDP framework, with potential changes to reporting standards and compliance verification – more on PDP updates.
United Kingdom
e-invoicing reforms
Upcoming changes – UK e-invoicing reforms
The UK is exploring future e-invoicing regulations to align with global best practices.
Germany
e-invoicing transition
January 2025 – E-invoicing transition in Germany
- January 1, 2025 – Businesses must be able to receive e-invoices. Paper invoices can still be used for tax purposes until the end of 2026.
- By January 1, 2028 – E-invoices will become mandatory for all businesses.
Late 2025 – stricter VAT compliance measures
Additional compliance checks and real-time reporting obligations may be introduced.
Italy
e-invoicing and VAT reforms
December 2025 – e-invoicing for non-residents
Italy is extending e-invoicing obligations to non-resident businesses operating in the country.
September 2025 – VAT reporting reforms
Updating Italy’s VAT reporting framework will require businesses to adjust their compliance strategies accordingly.
Brazil
dual VAT system and e-invoicing
September 2025 – Brazil Dual VAT Regime implementation
Brazil's tax reform introduces a dual VAT system, impacting residents and non-residents with new compliance rules, including indirect tax liabilities. Key changes include updates to electronic invoicing and new taxes like CBS, IBS, and a selective tax. Testing begins September 1, 2025, with full implementation set for January 1, 2026.
Ongoing compliance measures – stricter audits
Brazilian tax authorities are increasing real-time monitoring and enforcement.
How businesses can prepare
Adopting an AP automation solution like Medius can help businesses streamline e-invoicing and tax reporting, reducing compliance risks.
Subscribe to compliance updates and partner with experts to navigate evolving regulations.
Review your current processes to ensure alignment with global tax laws and e-invoicing standards.
Medius: your trusted compliance partner
Medius helps businesses navigate complex AP compliance requirements with automation solutions that ensure seamless adherence to e‑invoicing and tax mandates. Learn more about how Medius can support your compliance journey:
By staying proactive and leveraging automation, AP teams can maintain compliance effortlessly and avoid last-minute disruptions. Bookmark this compliance calendar to keep track of key deadlines and stay ahead of regulatory changes in 2025.
