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KPMG article: Global expansion of e-invoicing and digital reporting obligations for nonresidents

E-invoicing and digital reporting mandates are expanding to include cross-border and nonresident transactions.

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July 11, 2025

In an era of rapid digital transformation, jurisdictions worldwide are increasingly adopting electronic invoicing (e-invoicing) and digital reporting mandates to enhance tax compliance and efficiency, particularly for nonresidents with value added tax (VAT) obligations. This trend is driven by the rise of digital economy businesses that access global markets without a physical presence, creating challenges for traditional VAT systems.

E-invoicing mandates require businesses to issue and store invoices electronically, providing tax authorities with real-time access to transaction data, while digital reporting involves periodic submission of invoice data to authorities. Initially focused on domestic transactions, these mandates are expanding to include cross-border and nonresident transactions, as seen in regions like Latin America, Europe, and Asia. 

Read a June 2025 article* prepared by KPMG LLP tax professionals

* This article originally appeared in The Tax Adviser and is provided with permission.

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