DateChangeApplies to
Apr 2021VAT introduced at 5%All VAT-registered entities above threshold
2024–2025OTA published e-invoicing draft & specsConsultation with industry
2026 (expected)B2G e-invoicing pilotGovernment contractors and ministries first
2027 (expected)B2B mandatory e-invoicingAll VAT-registered businesses
2028+B2C e-receiptsRetail and hospitality