Recent developments in Jordan, Serbia, Slovakia … rumours in Germany (Link) ….
Watch-out for the upcoming changes:
- April 1
- Argentina: Mandatory Use of Qr Code in Electronic Invoices
- Peru: Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts
- UK: The 9 Box VAT return message must be issued electronically
| Australia | by July 1, 2022 | Link | Plans to become e-invoicing ready |
| Albania | As of Jan 1, 2021 | Link | Mandatory e-invoicing and Real Time Reporting |
| Argentina | As of April 1 ,2021 | Link | Mandatory Use of Qr Code in Electronic Invoices |
| Brazil | Link | New rules for NF-e invoices | |
| Bulgaria | Link | National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria | |
| Chile | 2021 | Link | Mandatory B2C E-invoicing |
| China | End of 2020 | Link | Further expansion of the e-invoice invoice |
| Colombia | Nov 1, 2020 (gradually) | Link | DIAN issues new regulations on electronic invoicing |
| Egypt | As of Nov 15, 2020 | Link | Mandatory e-invoicing via clearance mandate |
| European Union | Link | B2G e-invoicing – overview across EU 2020 | |
| France | 2023-2025 | Link | Mandatory B2B E-invoicing/Real Time Reporting |
| Greece | As of Jun 1, 2020 | Link | MyData (E-books) |
| Guatemala | April 1, 2021 | Link | Expansion FEL e-Invoicing System for Public Suppliers |
| Hungary | Jan 1, 2021 | Link | Online Invoice system (RTIR 3.0). Businesses are required to report B2C, intra-community and export invoices |
| India | Jan 1, 2021 | Link | Taxpayers with a threshold of 100 Cr rupees or more must implement e-invoicing |
| Italy | Jan 1, 2022 | Link | Extension of the E-invoicing system to cross-border invoices |
| Japan | 2023 | Link | Qualified Invoice System |
| Jordan | ?? | Link | E-invoicing solution facilitating the collection of information and the transparency of transactions with the tax administration |
| Norway | 2022 | Link | SAF-T digital filing replaces VAT return 2022 |
| Paraguay | Link | Pilot Program for the New Ekuatia’I Electronic Invoicing System | |
| Peru | April 1, 2021 | LInk | Changes to Requirements for Issuing Electronic Invoices, Credit Notes, and Payment Receipts |
| Philippines | Jan 1, 2022 | Link | Pilot Launch of e-invoicing |
| Poland | Oct 1, 2021 | Link | Optional B2B E-Invoicing as of Oct 2021, mandatory as of 2023. |
| Portugal | Jan 1, 2021 | Link | B2G E-invoicing as of Jan 1, 2021. All invoices must include the QR code. |
| Portugal | July 1, 2021 | The deadline for entities not established in but registered for value added tax (VAT) purposes in Portugal regarding the requirement to issue invoices by means of certified invoicing software has been postponed to 1 July 2021. | |
| Saudi Arabia | Dec 4, 2021 | Link | B2B E-invoicing mandatory as of Dec 4, 2021 |
| Serbia | July 1, 2021 or Jan 1, 2022 | Link | Mandatory E-Invoicing |
| Singapore | Link | Singapore Encourages the Use of E-Invoicing With Peppol | |
| Slovakia | Link | Proposals to require B2B government pre-approved electronic invoicing, consultation process started | |
| Spain | Jan 1, 2021 | Link | Changes to SII system |
| Taiwan | Jan 1, 2021 | Link | Any company foreign or national must invoice electronically |
| Turkey | Before July 1, 2021 | Link | E-invoice system and e-arşiv invoices became mandatory for businesses with a year-end turnover of TRY 5 million and above |
| Vietnam | July 22 | Link | Vietnam prepares to roll out e-invoicing for all businesses |
| United Kingdom | April 1, 2021 | Link | The 9 Box VAT return message must be issued electronically |
| United Kingdom | 2022 | Link | Extension of MTD to all taxpayers |
