In light of the current health crisis caused by COVID-19, dates set by governments to implement eVAT compliance and e-invoicing projects have been changed to adapt to the new circumstances.
Below is a summary of the most significant changes announced in the last few days.
EUROPE:
The Greek tax authority, the Independent Authority for Public Revenue (IAPR – ΑΑΔΕ), has postponed the requirement to transmit fiscal data through the myDATA platform from 1 April to 1 October.
Additionally, the IAPR has decided that implementation will be gradual so that businesses have enough time to adapt their systems.
- 20 July: Companies that decide to use electronic invoicing providers may begin sending issued invoice reports voluntarily
- 1 October: All companies, regardless of their chosen method of transmission (from their ERP or through e-Invoicing providers), are required to declare the summary of issued invoices and the classification of received invoices.
- Before 31 December: All businesses must transmit the summary of invoices issued between 1 January and September 30, 2020.
- Before 28 February 2021: All businesses must send the classification of invoices received between 1 January and 20 September 2020.
The Polish Ministry of Finance has decided to again delay the requirement for SAF-T format JPK_VAT from 1st July to 1st October. The announcement was made on its website.
The Italian tax authority, Agenzia delle Entrate, has officially postponed the date on which business may begin using the updated electronic invoice from 4th May until 1st October. The date by which the updated version must be used has also been moved to 31st December 2020.
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.
The Hungarian tax authority (the National Tax and Customs Administration, or NAV), announced on its website that the obligation to use XML version 2.0 to report RTIR e-invoices has been changed from 1st April to 1st July.
The British tax authority, HMRC, has decided to postpone completion of the soft landing phase of the Making Tax Digital system for digital tax returns by one year. As of April 2021, all businesses must issue the 9-box VAT return electronically.
The Biscay tax authority has decided to postpone implementation of TICKETBai, the new e-invoicing system proposed by the three regional tax authorities (Gipuzkoa, Biscay and Álava) and the Basque government to control tax fraud, for one year. This means TICKETBai will be obligatory as of January 2022 instead of next year. Voluntary adherence, initially set for 1st July 2020, has also been postponed by three months, to 1st October 2020.
LATIN AMERICA
The Chilean Internal Tax Service (SII) postpones the mandatory use of electronic tickets from September 1st to January 1st 2021 for electronic invoice issuers. The deadline for contributors that are not yet electronic invoice issuers will be maintained for 1st March, 2021.
With the publication of Resolution No. 105-2020/SUNAT, the Peruvian tax authority (SUNAT) has postponed the requirement for Electronic Service Providers (PSE) to obtain the ISO/IEC-27001 certification. Also postponed is the starting date for the use of the OSE and/or SOL by electronic issuers, from 1July 2020 to January 2021.
The Argentine Federal Administration of Public Revenue (Administración Federal de Ingresos Públicos, or AFIP) has again delayed Resolution 4540/2019 stipulating new conditions for the issuance of credit and/or debit notes from 1st May to 1st July 2020. This was published in Resolution 4701/2020.
The Bolivian tax authority repeals the national electronic invoicing system. The abrogation has been published in board resolution N° 102000000011.
EDICOM offers a 2020 e-invoicing and VAT compliance calendar that’s kept up to date on the latest developments by our experts, so you’ll know at a glance what obligations are applicable each month, anywhere in the world.
Source: edicomgroup.com
