Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status May 25, 2020)

E-Invoicing has been a tool implemented already by many countries to digitize and automate processes as well as fighting VAT fraud.

With the OCVID-19 pandemie, few countries who planned digitalization of their processes as .e.g. mandatory e-invoicing have postponed their plans.

Further expansion of E-Invoicing, Real Time Reporting, etc may be one of the measures that countries may be taken as a result of the COVID-19 crisis.

Wait and see …..

Australia and New Zealand (A-NZ) have jointly announced the adoption of the Peppol framework for e-invoicing. Link
Albania Draft: Mandatory e-invoicing Jan 1, 2021 Link
Bolivia E-Invoicing Process in Bolivia revoked Link
Colombia DIAN issues new regulations on electronic invoicing By Nov 11, 2020 Link
Egypt Ministry of Finance announces mandatory e-invoicing via clearance mandate Link
Finland E-invoicing mandatory for B2B sales upon request of purchaser April 1, 2020 Link
France Draft: Mandatory B2B E-invoicing 2023-2025 Link
Greece MyData (E-books) As of Jun 1, 2020 Link  
Hungary Amendment of the XSD-schema to be uploaded to the Online Invoice system is postponed July 1, 2020 Link Link
India Mandatory e-invoicing Oct 1, 2020 Link Link Link
Philippines Draft: E-invoicing Jan 1, 2022 Link
Poland VAT returns (forms VAT-7 and VAT-7K) and JPK_VAT files are to be replaced with one single JPK document. Consequently, Polish VAT taxpayers will not submit VAT returns, instead, one single JPK file will be submitted electronically (so called JPK_VDEK) July 1, 2020 (or Jan 1, 2021) Link
Poland Platform for the exchange of invoices between entrepreneurs as of mid-2021? Mid 2021? Link
Poland Rollout of B2B electronic invoices for VAT clearance (according to Italian SDI model) in 2022 2022? Link
Portugal Live invoice reporting Jan 1, 2021 Link
Portugal The Portuguese government has published a decree (Decree-Law no. 4-A/2020 of 7th April) stipulating new deadlines for the suppliers of public entities to adopt e-invoicing. The dates are as follows:
– The date for large enterprises has been changed from 1st April to 31st December 2020.
– The date for small- and medium-sized enterprises has been moved from 31st December 2020 to 30th June 2021.
– Micro-enterprises will have an additional year to prepare and must switch to e-invoicing by 31st December 2021.
Turkey Introduction fo e-filing (Jan 1, 2020) and extension of mandatory e-invoicing (July 1, 2020) Link


This is an update from our earlier post HERE


Addition for Kazakhstan.  E-invoicing system was implemented 6 years ago, and since January 2019 it is mandatory for all VAT payers.
More over Kazakhstan implemented acceptance acts, virtual warehouse for taxpayes and by the end of 2020 it is e running e delivery notes.
For additional information, see 




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