Looking back @2021 #28: QR codes on invoices/cash receipts …. what has globally been implemented?

• Argentina: QR code to be mandatory mentioned on invoices
• Austria – Electronic recording system for determining and documenting cash transactions – mandatory to support signature device usage and creating of QR codes, bar codes or OCR codes
• Bulgaria – each cash receipt must have printed QR code
• Croatia: QR Code as a mandatory invoice element from 2021
• Germany: QR Code can be used to shorten the receipt!
• Greece: Interconnection of tax mechanisms (cash registers, etc.) with AADE Gradually, and until November 2021, companies that have electronic tax mechanisms (FIM) are required to: upgrade their tax mechanisms to produce receipts with the QR Code of identification of the tax mechanism and the receipt integrated
• India: QR code on B2C Invoices
• Indonesia e-Factur Pajak requires QR code
• Kenya – Quick Response (QR) Code: to confirm the validity of the tax invoice
• Portugal: Mandatory as of 2022
• Saudi-Arabia: QR Code mandatory to be mentioned on B2C e-invoices as of Deccember 4, 2021
• Serbia eFiscalization Main Novelties include obligatory QR code creation

(And probably many more countries)

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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
22. Global overview of future e-invoicing, e-filing, real time reporting, SAF-T – Will the Big Bang in Europe start as of 2022?
23. What happened in the Middle East?
24. Temporary reduction of VAT on Electricity and VAT incentives for Electric Cars
25. ECJ cases decided in 2021 on ”Taxable Persons & Related Cases”
26. Cryptocurrencies – Will VAT take part of the gain?
27. Top 10 ECJ Cases decided in 2021 – Which is your favourite?