- Bulgaria
- Bulgaria Considering Introduction of New E-Invoicing Requirements & Real Time reporting
- France
- Gradual implementation of mandatory B2B E-invoicing and Real Time Reporting as of 2023
- Germany
- German Parliament call for introduction of mandatory E-invoicing following Italian model
- Hungary
- Extension of the grace peiod for real time reporting till June 30, 2021
- Italy
-
Deadline for joining and retrieving all documents issued and received from January 2019 extended till June 30, 2021
- E-Invoicing for X-border transactions & abolishment of the Esterometro per Jan 1, 2022
- San Marino is joining the Italian e-invoicing model
-
- Poland
- Optional implementation of E-Invoicing as of Oct 1, 2021, mandatory as of 2023
- Portugal
- As of 2022, mandatory QR codes on invoices
- Certified invoicing software used by VAT-registered entities as of July 1, 2021
- 1st July 2021: The electronic sending of invoices to public clients now also applies to small & medium-sized enterprises (SMEs)
- 30th September 2021 is the new EDI deadline for B2G. After this date, PDF invoices will no longer be accepted from public institutions.
- From January 1st 2022 Unique Document Code must be included on all fiscally relevant receipts (Link)
- Romania
- Proposal: The implementation of the SAF-T system per Jan 1, 2022, the electronic invoice and the declaration of electronic tickets
- Slovakia
-
Electronic Invoicing Information System – Introduction to be completed in 2022
-
- Turkey
- B2G E-Invoicing: All public and private institutions that have an agreement with the SGK public healthcare system must declare e-Fatura and e-Archive invoices to the TRA
- B2B E-Invoicing: All companies without the obligation to register in the TRA must declare all invoices with a value of 5000 TL or with a daily invoice volume above 30 000 TL a day using the e-Arsiv format.
Latest Posts in "European Union"
- Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction
- EGC Customs T-296/25 (Lidikar) – Judgment – Use of Foreign Export Prices for EU Customs Valuation
- Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law
- Comments on T-221/25: Implicit VAT taxation for non-EU travel services by agents is valid
- ECJ/General Court VAT Cases – Pending cases
