In brief — six changes this week:
- Saudi Arabia — ZATCA Wave 24 e-invoicing integration deadline set for 30 June 2026 (now reaches SMEs).
- Morocco — non-resident digital-services VAT registration platform goes live 11 June 2026.
- France — the B2B e-invoicing “receive” obligation becomes universal from 1 September 2026.
- Spain — Royal Decree 238/2026 implements mandatory B2B e-invoicing (framework published).
- Poland — KSeF e-invoicing is now in force (large taxpayers 1 Feb, all others 1 April 2026).
- European Union — a new €3 flat customs duty on low-value parcels from 1 July 2026.
A heavy week for e-invoicing: deadlines and frameworks firming up across Europe and the Gulf, plus a new EU customs charge that will touch anyone shipping low-value goods to EU consumers.
Middle East & Africa
Saudi Arabia — VAT e-invoicing: Wave 24 reaches SMEs by 30 June 2026
ZATCA has set the criteria for Wave 24 of Phase 2 (the “Integration” phase) of the Fatoora e-invoicing mandate. All taxpayers whose VAT-taxable revenue exceeded SAR 375,000 in 2022, 2023 or 2024 must integrate their e-invoicing systems with the Fatoora platform by no later than 30 June 2026. (ZATCA)
What it means: This is the first wave to drop the threshold to SAR 375,000 — the standard VAT registration line — so for the first time the integration mandate reaches a large population of small and medium businesses. The integration window runs April–June 2026. Verify a Saudi counterparty with the Saudi Arabia TIN validator.
Morocco — VAT on digital services: non-resident registration platform live from 11 June 2026
Morocco has switched on its dedicated “Taxation on digital services” platform for non-resident providers (without a Moroccan establishment) that supply dematerialised remote/digital services to non-VAT-liable customers in Morocco. From 11 June 2026, affected suppliers must register on the DGI platform, obtain a Moroccan tax identifier, and file quarterly VAT declarations with payment (no input-VAT deduction). The framework implements amended CGI articles 88 and 115 bis (2025 Finance Law) through Decree 2-25-862, published in the Bulletin Officiel on 11/18 December 2025, with Article 28 setting the 11 June 2026 go-live. (DGI / tax.gov.ma)
What it means: This is Morocco’s version of the now-standard “non-resident digital VAT” regime — if you sell apps, streaming, SaaS or other remote services to Moroccan consumers, registration is no longer optional and the first quarterly return cycle has begun. Verify a Moroccan tax ID with the Morocco TIN validator.
Europe
France — VAT e-invoicing: B2B mandate generalised from 1 September 2026
France has confirmed the generalisation of mandatory B2B electronic invoicing and e-reporting from 1 September 2026. From that date, all businesses must be able to receive electronic invoices. (impots.gouv.fr)
What it means: The “must be able to receive” obligation lands on everyone at once on 1 September 2026; issuing is phased by size afterwards (large/ETI in 2026, SMEs/micro in 2027). Background in our France e-invoicing guide; verify a SIREN with the France validator.
Spain — VAT e-invoicing: Royal Decree 238/2026 published
Spain has published Royal Decree 238/2026 (BOE, 31 March 2026; in force 20 April 2026), the regulation that implements mandatory B2B e-invoicing under the Crea y Crece Law. It sets a mixed model: certified private platforms plus a public platform run by the AEAT. (BOE)
What it means: The decree is the framework; the clock starts with a forthcoming ministerial order (targeted 1 October 2026). On the current trajectory, large businesses comply ~12 months after that trigger and all others ~24 months after — i.e. roughly October 2027 and October 2028. Verify a Spanish NIF with the Spain validator.
Poland — VAT e-invoicing: KSeF is now mandatory
Poland’s KSeF (Krajowy System e-Faktur) mandatory B2B e-invoicing is live: from 1 February 2026 for large taxpayers (2024 turnover above PLN 200 million) and from 1 April 2026 for all other taxpayers; digitally-excluded micro-businesses follow on 1 January 2027. (podatki.gov.pl)
What it means: Unlike France and Spain, this one has already happened — if you trade with Polish businesses, KSeF is in force now. Verify a Polish NIP with the Poland validator.
Cross-border (EU)
European Union — Customs: €3 duty on low-value parcels from 1 July 2026
The European Commission published guidance and legal text on 8 June 2026 confirming that the EU will abolish the €150 customs-duty exemption for low-value consignments and apply a temporary flat customs duty of €3 per item on goods valued up to €150 sold to consumers, from 1 July 2026 until 1 July 2028. (European Commission)
What it means: The de minimis era for EU e-commerce imports is ending. Anyone shipping low-value goods to EU consumers should price in the €3-per-item duty from 1 July 2026 and watch for the separate EU handling fee expected later in 2026. Context in our IOSS explainer.
Themes this week
- 2026 is the year e-invoicing mandates hit the mid-market across Europe and the Gulf. Saudi Arabia lowers its wave threshold to the VAT-registration line; France makes “receive” universal; Poland is already live; Spain has its framework in place. The question is shifting from “are we a large filer?” to “do we trade with anyone in these countries?”
- Read the verb, and read the clock. “Integrate” (SA), “receive” (FR), “in force now” (PL), and “framework published, clock not yet started” (ES) are four very different states of readiness — the word and the date together tell you whether to act this quarter or plan for 2027.
- De minimis is closing. The EU’s €3 parcel duty is a different lever from e-invoicing, but it points the same way: tax and customs authorities are extending reach to smaller transactions and lower values.
- The non-resident digital-VAT net keeps widening. Morocco’s new DGI platform brings foreign sellers of apps, streaming and SaaS into scope with quarterly returns — the same playbook the EU, Gulf states and dozens of others now run. If you sell remote services to consumers anywhere, assume registration is the default, not the exception.
Sources
- Saudi Arabia: ZATCA — Wave 24 criteria.
- Morocco: DGI — SIMPL téléservices (Taxation on digital services) (Decree 2-25-862, BO 11/18 Dec 2025; Art. 28 go-live 11 Jun 2026).
- France: impots.gouv.fr — facturation électronique.
- Spain: BOE — Real Decreto 238/2026.
- Poland: podatki.gov.pl — KSeF.
- European Union: European Commission — low-value imports flat fee.
Sources captured 16 June 2026 (Morocco update captured 18 June 2026).