Changes apply as of Jan 1, 2022 unless mentioned differently
European Union
Austria
Bahrain
Belgium
Colombia
Cyprus
European Union
France
Greece
Indonesia
Italy
- Scope of mandatory e-invoicing for transactions between companies established in Italy and companies not registered for Italian VAT or established in Italy is extended. All cross-border invoices (exports, imports, intra-Community, etc.) should be transmitted via SDI * in XML format
- New e-document storage rules
- Postponement of Italy’s Sugar Tax and Plastic Tax to 2023
Kazakhstan
Kenya
Netherlands
Nigeria
Norway
Paraguay
Phillippines
Poland
- VAT Grouping – Bill approved by Parliament
- Optional taxation of financial services
- Optional B2B E-Invoicing as of 2022, mandatory as of 2023
- SAF-T: Update of the JPK V7M/K file
Portugal
- Monthly VAT returns: Filing deadline is 20th day and payment date the 25th of the 2nd month after the end of return period
- SAF-T mandatory for non-established businesses
- Electronic invoices in PDF must include a digital signature to make them valid
- Relevant Invoices and tax documents must include QR Code – ATCUD suspended till 2023
Romania
Serbia
Slovakia
- Optional B2B and B2G E-invoicing as of Jan 1, mandatory E-invoicing may follow
- Obligation of taxpayers to notify their bank account numbers used for their business to Tax Administrator and its consequences
Spain
- New Plastic Tax
- Note yet published – Extension of use of electronic invoicing in operations between companies and the self-employed
Suriname
United Kingdom
- Budget 2021: VAT on fund management fees, Online sales tax, Northern Ireland second-hand car sales, Imports of dental prosthesis
- April 2022: Plastic Packaging Tax
- Full customs controls will be introduced as planned on 1 January 2022
Vietnam