Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status March 3, 2021)

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



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