AP NEWS | GLOBAL COMPLIANCE

Poland's KSeF Mandate Brings New Requirements for Accounts Payable

Editorial illustration inspired by Polish painter Jan Matejko.

Poland's electronic invoicing reform will soon extend into supplier payment processing, creating new responsibilities for AP teams.

By Accounts Payable Professionals Group | October 16, 2026

Poland's National e-Invoicing System, known as KSeF, is introducing new requirements that connect electronic invoices directly with supplier payments.

Beginning January 1, 2027, active VAT-registered buyers making qualifying payments to other active VAT taxpayers must include a KSeF invoice number or collective identifier in the payment reference.

The requirement applies to bank transfers and other payment instruments that allow payment-reference information to be entered. Specific exceptions apply.

Connecting Invoices to Payments

Each electronic invoice receives a unique KSeF identification number. When paying a single invoice, businesses generally must include that number in the payment reference.

For payments covering multiple invoices, KSeF allows businesses to generate a collective identifier.

These requirements also extend to applicable payments made through Poland's split-payment mechanism.

What AP Departments Should Prepare

AP teams should examine whether their ERP and payment systems can capture, retain, and transmit KSeF identification numbers accurately.

Payment runs, supplier reconciliations, and exception-handling procedures may require adjustments, especially when multiple invoices are combined into a single payment.

Organizations should also review how they handle offline invoices, payments processed by third parties, and transactions involving suppliers outside the requirement's scope.

The APPG Takeaway

Poland's reform makes invoice identification part of payment compliance. AP departments should test their payment workflows before January 2027, confirm that invoice references transfer correctly, and establish procedures for exceptions. Accurate electronic invoicing is only part of the process. The connection between invoice and payment must also be reliable.

Sources and Further Reading

• Polish Ministry of Finance: KSeF Number and Collective Identifier
• Official KSeF Rules and Legal Requirements
• Polish Ministry of Finance: Extension of KSeF Penalty Deferral

Editorial Note: This article was developed with the assistance of artificial intelligence and has been reviewed, approved, and edited by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

APPG Leadership

Robert Ruhno

Executive Director

Robert leads APPG’s mission, editorial direction, member community, and efforts to advance the Accounts Payable profession.

Mariann Ruhno

Chief Education Officer

Mariann leads APPG’s education strategy, professional-development resources, and initiatives designed to help AP professionals strengthen their skills and careers.

Practical education, reporting, and community resources for Accounts Payable professionals.

LinkedIn X Facebook Instagram

Back to top ↑

National Expense Report Day 2026

APPG | WORKPLACE CULTURE

National Expense Report Day: Receipts, Reimbursements, and Remarkable Excuses

National Expense Report Day 2026.

Because behind every approved expense report is an AP professional who deserves a little recognition.

By Accounts Payable Professionals Group
October 15, 2026

Happy National Expense Report Day!

Today, we celebrate one of the most familiar traditions in business: employees spending company money and Accounts Payable trying to figure out exactly what happened.

If you've ever reviewed an expense report, you know the routine.

A $47 lunch receipt with no explanation. A hotel bill with mysterious extra charges. A taxi ride that somehow costs more than the flight.

And, of course, everyone's favorite: "I lost the receipt."

The Unsung Heroes of Expense Reports

Behind every successful reimbursement is someone making sure the numbers add up, the receipts match, and company policies are followed.

That someone is often an AP professional.

While employees eagerly await their reimbursements, AP teams are busy checking expense categories, verifying approvals, identifying duplicate charges, and occasionally playing detective.

It's not glamorous work, but somebody has to do it!

Five Things Every AP Professional Has Heard

1. "Can you reimburse this today?"
2. "My manager already approved it."
3. "I thought the company paid for that."
4. "The receipt was in my other suitcase."
5. "Why was my expense report rejected?"

Sound familiar?

A Little Appreciation Goes a Long Way

Expense reporting may not be everyone's favorite activity, but accurate reports protect company funds, support financial controls, and help employees get reimbursed on time.

So today, raise your coffee mug to the AP specialists, expense auditors, and finance teams who keep everything running smoothly.

Happy National Expense Report Day! May your receipts be legible, your approvals be timely, and your expense reports always balance.

And remember: A missing receipt is not a personality trait.

JOIN THE CONVERSATION

What's the funniest excuse you've ever heard for a missing expense receipt?

Share your experience with fellow AP professionals in the APPG LinkedIn community.

Join the APPG Conversation

Share this article:

LinkedIn X Facebook

Editorial Note: This article was developed with the assistance of artificial intelligence and edited, reviewed, and approved by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

APPG Leadership

Robert Ruhno

Executive Director

Robert leads APPG’s mission, editorial direction, member community, and efforts to advance the Accounts Payable profession.

Mariann Ruhno

Chief Education Officer

Mariann leads APPG’s education strategy, professional-development resources, and initiatives designed to help AP professionals strengthen their skills and careers.

Practical education, reporting, and community resources for Accounts Payable professionals.

LinkedIn X Facebook Instagram

Back to top ↑

AP NEWS | GLOBAL COMPLIANCE

Spain Establishes Official Timeline for Mandatory B2B Electronic Invoicing

Spain has established implementation dates for mandatory business-to-business electronic invoicing, giving companies a clearer timetable for compliance.

By Accounts Payable Professionals Group | October 14, 2026

Spain has officially established the implementation schedule for mandatory business-to-business (B2B) electronic invoicing, following the publication of Ministerial Order HAC/1028/2026.

The order took effect on October 6, 2026, starting the countdown for requirements established under Royal Decree 238/2026. The reform aims to improve invoice transparency, reduce late payments, and modernize business transactions.

The Official Deadlines

October 6, 2027: Businesses and professionals whose annual turnover exceeds €8 million must issue and receive electronic invoices.

October 6, 2028: The requirement expands to remaining businesses and professionals covered by the legislation.

Invoice-status and payment-reporting obligations follow a phased schedule. Certain obligations for individuals and specified entities begin October 6, 2029.

What This Means for Accounts Payable

The requirements extend beyond replacing paper invoices with PDFs. Organizations must prepare to exchange electronic invoice data through compliant systems and manage required invoice-status reporting.

AP departments should begin reviewing ERP compatibility, supplier readiness, invoice validation, and exception-handling procedures.

Companies using private invoicing platforms should also confirm how their providers will meet Spain's technical and interoperability requirements.

The APPG Takeaway

Spain's timetable provides a clear opportunity to prepare. AP teams should use the transition period to test system integrations, review supplier onboarding, and strengthen invoice controls. Compliance begins with reliable processes, not simply installing new software.

Sources and Further Reading

• Spanish Tax Agency: Official Implementation Schedule
• Official State Gazette: Ministerial Order HAC/1028/2026
• Official State Gazette: Royal Decree 238/2026

Editorial Note: This article was developed with the assistance of artificial intelligence and has been approved, reviewed, and edited by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

APPG Leadership

Robert Ruhno

Executive Director

Robert leads APPG’s mission, editorial direction, member community, and efforts to advance the Accounts Payable profession.

Mariann Ruhno

Chief Education Officer

Mariann leads APPG’s education strategy, professional-development resources, and initiatives designed to help AP professionals strengthen their skills and careers.

Practical education, reporting, and community resources for Accounts Payable professionals.

LinkedIn X Facebook Instagram

Back to top ↑

AP NEWS | GLOBAL COMPLIANCE

France Processes 20 Million E-Invoices, but Automation Problems Remain

France's electronic invoicing rollout has reached a major milestone, but integration problems and incomplete invoice status information show why digital compliance does not automatically deliver touchless accounts payable.

By Accounts Payable Professionals Group | October 14, 2026

France's mandatory electronic invoicing program is gaining momentum. According to an October 9 announcement from the French Ministry of Finance, more than 20 million electronic invoices had been exchanged as of October 4, representing over €70 billion in invoicing.

The government also reported that 75% of businesses declaring value-added tax (VAT) had designated a platform to receive electronic invoices. The figures represent significant progress just over a month after the September 1 launch.

However, government officials and business representatives acknowledged that several operational problems remain.

Where Automation Is Breaking Down

Large businesses participating in the rollout reported interoperability problems between certain electronic invoicing solutions. They also identified difficulties transmitting invoice status information correctly.

These issues can interfere with the automation of invoice-processing workflows. An invoice may be transmitted electronically, but that does not necessarily mean its status can be reliably tracked throughout the process.

For accounts payable departments, missing or inconsistent status information can make exception handling and reconciliation more difficult, particularly when multiple platforms and ERP systems are involved.

What AP Departments Should Examine

France's experience provides a practical reminder that electronic invoicing and automated invoice processing are not the same thing.

AP teams working with structured invoice data should evaluate several controls:

• Invoice status visibility: Can AP identify invoices that have been received, rejected, corrected, or delayed?
• ERP integration: Are invoice data and processing statuses transmitted accurately between systems?
• Exception management: Are failed transmissions and unresolved invoices identified before payment deadlines?
• Audit trails: Can the organization reconstruct invoice processing events when an exception occurs?
• Supplier communication: Are suppliers informed when invoice corrections or resubmissions are required?

These are recommended AP controls, not additional requirements announced by the French government.

The Next Deadline Is September 2027

France introduced electronic invoice receiving requirements for businesses within the reform's scope on September 1, 2026. Large and intermediate-sized companies also became subject to electronic invoice issuance requirements.

On September 1, 2027, small and medium-sized enterprises and microenterprises will become subject to mandatory electronic invoice issuance and corresponding reporting obligations.

The French government has acknowledged concerns involving platform costs, software changes, implementation complexity, and the needs of smaller businesses.

Officials have also confirmed that no sanctions will be imposed on businesses before the end of 2026 during the initial implementation period. This does not eliminate the underlying compliance obligations.

The APPG Takeaway

Electronic invoicing is a compliance milestone, not proof of successful automation. France's first month demonstrates the importance of reliable integrations, complete invoice status information, and well-defined exception controls. AP departments should measure success not only by invoices exchanged, but by how many can be processed accurately without unnecessary manual intervention.

Sources and Further Reading

• French Ministry of Finance, October 9, 2026 press release
• French Government, October 12, 2026 implementation update
• French Tax Administration, implementation deadlines

Editorial Note: This article was developed with the assistance of artificial intelligence and has been reviewed, approved, and edited by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

APPG Leadership

Robert Ruhno

Executive Director

Robert leads APPG’s mission, editorial direction, member community, and efforts to advance the Accounts Payable profession.

Mariann Ruhno

Chief Education Officer

Mariann leads APPG’s education strategy, professional-development resources, and initiatives designed to help AP professionals strengthen their skills and careers.

Practical education, reporting, and community resources for Accounts Payable professionals.

LinkedIn X Facebook Instagram

Back to top ↑

CONTROLS & RISK

What Is OFAC? Why Sanctions Screening Matters in Accounts Payable

Understanding the SDN List, vendor screening, and the internal controls that help keep prohibited payments out of Accounts Payable.

By Accounts Payable Professionals Group | October 10, 2026

The U.S. Treasury Building in Washington, D.C.,

Every Accounts Payable (AP) department has a responsibility to make sure payments go to legitimate vendors. One important part of this process is checking whether a vendor is subject to U.S. government sanctions.

That is where the Office of Foreign Assets Control (OFAC) comes in.

What Is OFAC?

OFAC is an agency within the U.S. Department of the Treasury. It administers and enforces economic and trade sanctions based on U.S. foreign policy and national security objectives.

These sanctions may target individuals, companies, organizations, and governments involved in terrorism, drug trafficking, weapons proliferation, or other activities that threaten U.S. interests.

For AP departments, the concern is straightforward: a payment to a prohibited party can violate federal law.

What Is the SDN List?

OFAC maintains the Specially Designated Nationals and Blocked Persons (SDN) List.

This list identifies individuals and organizations whose property and interests in property are generally blocked under U.S. sanctions.

U.S. businesses generally cannot conduct transactions with these parties unless authorized.

However, the SDN List is not the only resource AP departments should consider. OFAC also maintains other sanctions lists that carry different restrictions.

Why Vendor Screening Matters

Vendor screening should be part of an organization's internal control procedures.

Before establishing a new vendor, AP personnel should follow company procedures to determine whether the vendor presents sanctions-related risks.

Screening may also be appropriate when vendor information changes or before payments are released.

A company cannot assume that a vendor approved several years ago remains acceptable today. Sanctions lists change regularly.

Understanding the 50 Percent Rule

One important OFAC requirement is the 50 Percent Rule.

An entity that is owned 50 percent or more, directly or indirectly and in aggregate, by one or more blocked persons is generally considered blocked, even when the entity itself does not appear on the SDN List.

This makes vendor ownership information an important compliance consideration.

Read OFAC's official 50 Percent Rule guidance

Five Practical Controls for AP Departments

1. Screen new vendors according to the company's risk-based compliance procedures.
2. Review existing vendors periodically based on risk and sanctions-list changes.
3. Investigate potential matches before clearing alerts or releasing affected payments.
4. Maintain documentation of screening results, decisions, and approvals.
5. Escalate unresolved matches to the compliance or legal department.

A possible name match does not automatically mean a vendor is prohibited. Proper investigation is essential.

Where to Check OFAC Sanctions

The U.S. Treasury provides a free OFAC Sanctions List Search Tool , which searches both SDN and consolidated non-SDN lists.

Companies should also consult the official OFAC website for current regulations and guidance.

The Bottom Line

OFAC screening is more than a vendor onboarding task. It is an ongoing compliance responsibility that helps protect organizations from prohibited transactions, financial penalties, and reputational damage.

For Accounts Payable professionals, effective sanctions screening is another essential layer of strong internal controls.

From the APPG Archives

Accounts Payable Professionals Group first covered OFAC and the SDN List in January 2011. See how this important compliance topic was explained 15 years ago in our original article: What Is OFAC and the SDN List?

Official Sources and Further Reading

• U.S. Treasury: Office of Foreign Assets Control
• OFAC Sanctions List Search
• OFAC FAQ 401: The 50 Percent Rule
• A Framework for OFAC Compliance Commitments

Editorial Note: This article was developed with the assistance of artificial intelligence and edited, reviewed, and approved by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

This article is intended for educational purposes and does not constitute legal advice. Organizations should consult their compliance or legal professionals regarding applicable sanctions requirements.

APPG Leadership

Robert Ruhno

Executive Director

Robert leads APPG’s mission, editorial direction, member community, and efforts to advance the Accounts Payable profession.

Mariann Ruhno

Chief Education Officer

Mariann leads APPG’s education strategy, professional-development resources, and initiatives designed to help AP professionals strengthen their skills and careers.

Practical education, reporting, and community resources for Accounts Payable professionals.

LinkedIn X Facebook Instagram

Back to top ↑

IRS MILEAGE | TRAVEL & EXPENSE

IRS Mileage Rates vs. Gasoline Prices: What the 2026 Numbers Really Show

By Accounts Payable Professionals Group
Updated October 9, 2026

In April 2016, Accounts Payable Professionals Group asked a simple question: What happens when we plot IRS business mileage rates against average U.S. gasoline prices?

The original chart showed that the two move in related, but not identical, ways. Ten years later, the comparison is even more useful, especially after the IRS made a midyear adjustment in 2026.

IRS business mileage rates compared with U.S. gasoline prices. The 2026 gasoline figure is a weekly October snapshot, not a full-year average.

The IRS Raised Mileage Rates Twice in 2026

The business standard mileage rate began 2026 at 72.5 cents per mile, up from 70 cents in 2025. Following increases in fuel prices, the IRS raised it again to 76 cents per mile effective July 1, 2026.

That second change matters to Accounts Payable teams processing travel and expense reimbursements.

Mileage purpose	Jan. to June 2026	July to Dec. 2026
Business	72.5¢	76¢
Medical	20.5¢	23.5¢
Eligible moving	20.5¢	23.5¢
Charitable service	14¢	14¢

The IRS said the midyear revision was prompted by recent fuel-price increases. The charitable rate is set by law and did not change. Moving-expense deductions have strict eligibility rules. Source: IRS Announcement 2026-11.

What Gasoline Prices Tell Us

The U.S. Energy Information Administration (EIA) reports that regular gasoline averaged $2.143 per gallon in 2016 and $3.097 in 2025.

For the week of October 5, 2026, the national average stood at $4.354 per gallon.

That last number is a weekly snapshot, not an annual average. It should not be treated as though it measures the same period as the 2016 and 2025 figures.

Even so, it illustrates why fuel costs are again a serious concern for employees who drive on company business.

For comparison, the IRS business mileage rate was 54 cents in 2016, 70 cents in 2025, and is now 76 cents for the second half of 2026.

The new rate is 22 cents higher than it was when APPG first published this comparison.

Why the Lines Do Not Match Perfectly

The IRS business mileage rate is not a gasoline-only allowance.

It is based on fixed and variable vehicle costs, including fuel, depreciation, insurance, tires, maintenance, and repairs.

Gasoline can change quickly. The mileage rate usually changes less often and reflects more than the price at the pump.

Consider 100 qualifying business miles in a car that averages 25 miles per gallon.

At the EIA's October 5 gasoline price, the fuel alone would cost about $17.42.

Using the second-half 2026 IRS business rate, 100 miles would calculate to $76.00.

The difference is not simply extra pay or profit. The standard mileage rate also accounts for other costs of using a personal vehicle for business.

What Accounts Payable Should Check

For companies using IRS rates as their reimbursement benchmark, the July increase creates an important expense-report control point:

1. Apply the correct effective date. Distinguish business travel before July 1 from travel on or after July 1, and follow the IRS rules for mileage allowances and payment dates.
2. Check the mileage record. Require the date, business purpose, trip details, and qualifying miles. Ordinary commuting should not be counted as business mileage.
3. Prevent double reimbursement. Make sure employees are not claiming gasoline paid on a company card and a full personal-vehicle mileage allowance for the same miles without an appropriate policy-based adjustment.
4. Coordinate AP, payroll, and policy owners. The IRS rate is an optional tax benchmark, not a universal federal requirement for every private employer to pay that exact amount. Applicable state law, company policy, and accountable-plan rules also matter.

A mileage reimbursement is only as reliable as the policy and documentation behind it.

Companies should also review how reimbursement software handles a midyear rate change, particularly if expense reports contain trips from both halves of 2026.

The Bigger Picture

APPG's 2016 chart raised a useful question, but the 2026 lesson is clearer: gasoline prices influence mileage rates without determining them dollar for dollar.

For AP professionals, the practical work is to use the correct rate, verify the business purpose, and keep reimbursements consistent and auditable.

Sources and Further Reading

• IRS Standard Mileage Rates
• IRS Midyear Mileage Announcement
• EIA Annual Gasoline Price History
• EIA Weekly Gasoline Prices
• IRS Publication 15
• APPG Original Article, April 2016

Editorial Note: This article was developed with the assistance of artificial intelligence and is subject to editorial review and approval by Accounts Payable Professionals Group.

Robert Ruhno | Executive Director

Accounts Payable Professionals Group

LinkedIn  ·  X  ·  Facebook

Back to top ↑