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Latest from APPGE-Invoicing
France e-invoicing is live: What Accounts Payable needs to know on day one
France's B2B e-invoicing requirements begin September 1.
AP teams need approved platforms, accurate routing data,
tested ERP connections, clear exception ownership, and controls
that remain effective after automation.
Read the day-one guide →
Automation Watch
Workday says AI agents are moving deeper into finance
More than 5,500 Workday customers now use at least one
Workday AI agent. For AP professionals, the shift raises
important questions about access, approvals, audit trails,
exception review, and the skills that will matter next.
Read the Workday AI update →
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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
"Can you reimburse this today?"
"My manager already approved it."
"I thought the company paid for that."
"The receipt was in my other suitcase."
"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.
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.
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.
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.
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.
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.
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.
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?
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.
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:
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.
Check the mileage record.
Require the date, business purpose, trip details, and qualifying miles. Ordinary commuting should not be counted as business mileage.
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.
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.
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.
An accounts payable specialist at a St. Louis-area medical business was sentenced in April 2026 after admitting to stealing approximately $434,000 from his employer through fraudulent patient refunds.
According to the
U.S. Attorney’s Office for the Eastern District of Missouri
,
Talon Lewis, 33, worked as an accounts payable specialist and was responsible for uploading lists of patients who were owed refunds. The company used those lists to generate and mail refund checks.
Prosecutors said Lewis exploited that process by adding himself, friends and acquaintances to the refund lists, sometimes using fake names. The company then issued checks based on the manipulated information.
Lewis recruited 14 people to participate in the scheme. Those individuals received fraudulent refund checks and returned approximately 30% of the money to Lewis as a kickback, according to federal prosecutors. The scheme ran from October 2019 through at least February 2025.
Lewis pleaded guilty to one count of mail fraud in January 2026. On April 30, U.S. District Judge Rodney W. Sippel sentenced him to one year and one day in federal prison and ordered him to repay the approximately $434,000 that had been stolen.
The AP Control Failure
For accounts payable professionals, the case provides a textbook example of why no employee should have unchecked control over information that ultimately generates a payment.
Lewis did not need to create a sophisticated cyberattack or compromise the company's banking system. He manipulated information inside an ordinary business process.
If the person preparing or uploading a refund file can also influence who receives payments without an independent review, the organization has created an opportunity for fraud.
Controls That Could Reduce the Risk
Independent approval of refund files before payments are generated
Validation of recipient information against original customer or patient records
Exception reports identifying new or changed payees
Duplicate address and bank account monitoring
Periodic audits of refunds and other non-standard payments
Segregation of duties between payment preparation, approval and reconciliation
Data analytics designed to identify unusual payment patterns
One especially useful control would be comparing employee information against payment recipients. Matching employee addresses, bank accounts, telephone numbers or other identifiers against vendor and refund records can expose suspicious relationships before losses become substantial.
India Proposes Major E-Invoicing Changes:
What Accounts Payable Needs to Know
New GST Council recommendations could expand
electronic invoicing requirements and change how
businesses manage reverse-charge transactions
and input tax credits.
By Accounts Payable Professionals Group
October 9, 2026
Digital business processes are increasingly
important to electronic invoicing and tax compliance.
Photo by
Ofspace LLC, Culture / Pexels.
India is considering important changes to its
electronic invoicing and Goods and Services Tax
(GST) requirements. The proposals could affect
how accounts payable departments process
certain purchases, record tax liabilities,
and reconcile input tax credits.
The recommendations were announced following
the 57th meeting of India's GST Council,
held on October 8, 2026, in New Delhi.
The Council recommended extending electronic
invoicing to certain transactions covered by
the Reverse Charge Mechanism (RCM), including
qualifying purchases from unregistered suppliers
and imports of services.
It also proposed changes designed to improve
invoice reconciliation, GST return reporting,
and the management of Input Tax Credit (ITC).
For accounts payable professionals working
with Indian businesses, these developments
deserve attention.
Understanding Reverse-Charge Transactions
Under normal GST procedures, a registered
supplier generally collects the applicable
tax from the customer and reports it
to the government.
Under the Reverse Charge Mechanism (RCM),
the responsibility for paying GST
moves to the purchaser or recipient.
This mechanism applies to specified
transactions, including certain purchases
from unregistered suppliers and
imports of services.
For accounts payable, the difference matters.
An invoice may require additional tax
accounting even when the supplier
has not charged GST.
AP departments must correctly identify
these transactions and ensure that the
appropriate tax treatment is recorded
in the organization's ERP system.
Proposed Expansion of E-Invoicing
The GST Council recommended extending
electronic invoicing to domestic supplies
received from unregistered persons when
the recipient is responsible for paying
GST under the Reverse Charge Mechanism.
The recommendation also covers imports
of services for taxpayers with aggregate
annual turnover of ₹5 crore or more.
If implemented, the expansion could require
affected businesses to review how their
accounting systems identify, classify,
and document these transactions.
India already operates an electronic
invoice registration system for
qualifying business transactions.
Expanding its scope would increase
the importance of accurate supplier
information, invoice classification,
tax codes, and ERP integration.
AP teams should work with their tax
and information technology departments
to determine whether existing systems
can support any new reporting requirements.
Changes to Input Tax Credit Reconciliation
The Council also recommended changes
to improve how businesses reconcile
GST liabilities and Input Tax Credit (ITC).
India's Invoice Management System (IMS)
helps taxpayers review incoming
invoice information used in preparing
their ITC statements.
The proposed changes include formalizing
the ability of recipients to accept,
reject, or keep certain documents pending,
subject to applicable conditions.
Other recommendations would improve
the reporting and correction of ITC
in GST returns.
These measures are intended to reduce
differences between GST return information
and the tax credits available to businesses.
For AP teams, accurate invoice information
will remain essential.
Incorrect supplier details, duplicate
invoices, missing documentation,
and mismatched tax amounts can create
reconciliation problems and delay
the resolution of exceptions.
What AP Departments Should Review
Organizations operating in India should
evaluate how the proposed changes could
affect their existing accounts payable
and tax compliance processes.
Supplier classification:
Identify registered and unregistered
suppliers and maintain accurate
vendor-master records.
Reverse-charge processing:
Review how qualifying transactions
are identified, approved, and recorded.
ERP configuration:
Determine whether current systems
can support additional electronic
invoicing and reporting requirements.
Invoice reconciliation:
Review procedures for identifying
and resolving differences between
AP records and GST reporting data.
Input Tax Credit:
Coordinate with the tax department
to ensure supporting documentation
is accurate and complete.
Internal controls:
Confirm that changes to tax codes,
supplier classifications, and
invoice-processing rules follow
established approval procedures.
When Will the Changes Take Effect?
The October 8 announcement contains
recommendations from the GST Council.
The proposed e-invoicing expansion
should not yet be treated as a
fully implemented requirement.
Additional legal amendments,
notifications, and implementation
guidance will determine when
specific changes become mandatory.
The Council recommended introducing
certain GST return reconciliation
reforms beginning with the
April 2027 return period.
That proposed timeline applies to
the identified return-reconciliation
reforms and should not be assumed
to be the effective date for every
recommendation announced at the meeting.
AP departments should monitor
official government notifications
and coordinate with tax specialists
before changing compliance procedures.
The Bigger Picture for Accounts Payable
India's recommendations reflect a broader
international movement toward structured
electronic invoicing and more detailed
transaction reporting.
As governments expand digital reporting
requirements, AP departments will need
accurate invoice data, reliable ERP
integrations, and effective reconciliation
procedures.
The proposed changes also highlight
the importance of cooperation between
accounts payable, tax, accounting,
and information technology teams.
For AP professionals, understanding
these requirements early can help
reduce processing errors and prepare
organizations for future compliance changes.
