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Looking back @2021 #22: Global overview of future e-invoicing, e-filing, real time reporting, SAF-T – Will the Big Bang in Europe start as of 2022?

Last update: Dec 22, 2021

 

Australia by July 1, 2022 Link Plans to become e-invoicing ready
Belgium Not known Link Gradual implementation of mandatory B2B E-Invoicing
Belgium Jan 1, 2022 Link Wallonia: Mandatory B2G E-Invoicing
Bolivia Dec 1, 2022 Link Mandatory E-invoicing for selected taxpayers
Bulgaria Draft Link National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria
Colombia Jan 1, 2022 Link Implementation of Purchase Support Document who are not subject to e-invoicing
China Link E-Invoicing advanced version piloted in Shanghai, Guangdong, and Inner Mongolia
China 2023 Link VAT e-invoicing to all existing taxpayers nationwide
Cyprus Jan 1, 2022 Link Mandatory B2G E-invoicing
Egypt Jan 1, 2022 Link No longer ability to deduct VAT on paper invoices
El Salvador Link Development electronic invoicing system
France 2023-2025 Link Mandatory B2B E-invoicing/Real Time Reporting
Germany ??? Link New coalition agrees on implementation E-Invoicing and Real Time Reporting
Guatemala Link Extension FEL E-Invoicing regime
Italy Jan 1, 2022 Link Extension of the E-invoicing system to cross-border invoices. Mandatory B2G E-ordering.
Italy July 1, 2022 Link Mandatory Electronic invoicing scheme between Italy and San Marino
Italy July 1, 2002   Esterometro discontinued, both outbound and inbound invoices involving non-Italian partners must be sent to the SdI system
Japan Fall 2022 Link Japan considers Peppol as countrywide e-invoicing standard as of fall 2022
Jordan ?? Link E-invoicing solution facilitating the collection of information and the transparency of transactions with the tax administration
Kenya Aug 1, 2021 Link Roll-out e-invoicing
Latvia Draft – 2025 Link Mandatory B2B and B2G
Lesotho Link Implementation of VAT e-invoicing solution
Luxembourg By 2023 Link Mandatory B2G E-Invoicing
New Zealand Mar-22 Link Obligation to create, issue and hold Goods and Services Tax (GST) invoices to reflect the digitisation of accounting and the future use of e-invoicing
Norway 2022 Link SAF-T digital filing replaces VAT return 2022
Panama As of Jan 1, 2022 Link E-invoicing to become mandatory for certain Panamanian taxpayers
Paraguay Pilot Jan 1, 2022 Link Mandatory E-Invoicing – Dates set for Pilot and Voluntary participation phase
Philippines Jan 1, 2022 Link Pilot Launch of e-invoicing
Poland Jan 1, 2022 Link Optional B2B E-Invoicing as of Jan 2022, mandatory as of 2023.
Poland Jan 1, 2022 Link Real Time Reporting
Poland Jan 1, 2022 Link SAF-T Updates
Portugal 2022 Link ATCUD (delayed till 2023) and QR codes (Jan 1, 2022) obligatory invoice elements
Portugal 2022 Link Mandatory to Declare the SAF-T Accounting File
Portugal Sept 30, 2021 – Jan 1, 2022 Link New deadlines in B2G e-invoicing mandate
Romania 2022 Link Mandatory SAF-T in Romania from 2022
Romania Sept 1, 2021 Link Mandatory B2G E-Invoicing
San Marino Oct 1, 2021 – Jully 2022 Link E-invoice Requirement for Companies Selling Goods in Italy, voluntary Oct 1, 2021, Mandatory as of July 2022
Saudi Arabia Dec 4, 2021 Link B2B E-invoicing mandatory as of Dec 4, 2021
Serbia As of Jan 1, 2022 Link Mandatory E-Invoicing (Jan 1, 2022 for B2G)
Slovakia Draft Link Proposals to require B2B government pre-approved electronic invoicing, consultation process started
Slovakia Jan 1, 2022   Mandatory B2G E-Invoicing
Slovenia Link Plans to introduce B2B E-Invoicing
Spain Draft Link Mandatory live B2B e-invoices to existing SII real-time reporting; rollout between 2023 and 2025
Spain April 1, 2022   Adoption of TicketBAI becomes mandatory for consultancies collaborating with the Provincial Council of Álava (Optional As of Jan 1, 2022)
Turkey Jan 1, 2022   Businesses with annual gross revenue > TRY 3 million and > TRY 500,000 in certain sectors required to issue e-Fatura invoices
Vietnam July 22 Link Vietnam prepares to roll out e-invoicing for all businesses
Ukraine 2023 Link SAF-T Gradual implementation as of 2023
United Kingdom 2022 Link Extension of MTD to all taxpayers
Uruguay Sept 30, 2021 Link Deadline for Reporting Software Solutions Used to Issue Electronic Invoices
United States 2022 Link Launch of E-Invoicing Market Pilot

Check also the previous articles on ”Looking back @2021”

  1. Brexit
  2. E-Commerce VAT Directive launched in the EU per July 1, 2021
  3. Next to the EU, 14 countries implemented VAT on E-Commerce, another 7 will implement in 2022
  4. Saudi-Arabia is the first country in the Middle East launching E-Invoicing, UAE may follow
  5. The concept of Fixed Establishments remains a major risk, and even why?
  6. Intrastat: Major updates applicable as of Jan 1, 2022
  7. Implementation/changes E-Invoicing & Real Time Reporting during 2021
  8. ECJ cases decided in 2021 on ”Taxable Amount”
  9. Increased focus on Fighting Climate Change – Carbon tax

  10. 49 ECJ VAT Cases decided (incl. orders) in 2021
  11. Split Payments
  12. Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied
  13. Activities of the VAT Expert Group
  14. ECJ cases decided in 2021 on ”Exemptions”
  15. Pre-Filled VAT returns
  16. SAF-T (or equivalent) regulations, some more countries will implement
  17. Environmental Tax – Will Plastic Tax stop pollution?
  18. VAT Grouping, a tool to avoid VAT leakage, optimize VAT receivables and simplify processes 
  19. EU VAT Committee met twice and a proposal to transform it into comitology committee was discussed
  20. ECJ cases decided in 2021 on ”Right to deduct VAT/Refund of VAT”
  21. Global VAT rate changes, continuous monitoring needed

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