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During 2023
April 1, 2023
- Egypt
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Deadline for joining e-invoice system
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- Guatemala
- Approved – Guatemala will oblige small taxpayers to issue e-invoices
- Mexico
- Approved – Using version 3.3 of CFDI e-invoices (version 4.0 will become mandatory from April 2023)
- New Zealand
- Proposal – IRD announces changes to GST Invoicing System
- Slovakia
- Approved – Mandatory e-invoicing for B2G, G2G, and G2B transactions
July 1, 2023
- Australia
- Proposal – Large businesses (with a turnover above AUD 50 million)
- Saudi-Arabia
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The second wave of e-invoicing integration phase
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- South Korea
- Near real-time e-invoicing regime will be made mandatory for a larger group of companies as it cuts the annual reporting threshold from KRW 200m to KRW 100m (approx €74,000).
October 1, 2023
- Japan
- Approved – New Japanese qualified invoice system per October 2023
December 1, 2023
- Dominican Republic
- Draft – E-Invoicing for large companies
Q4 2023/Q4 2024
- Ghana
- Approved – First 600 taxpayers on e-VAT; full mandate for all by 2024
- Q4 2023/Q4 2024
January 1, 2024
- Bahrain
- Proposal – Implementation of E-Invoicing
By end Q1 2023
- Colombia
- Draft – Colombia released a Project Resolution on electronic documents
July 1, 2024
- Australia
- Proposal – Medium-sized businesses (between AUD 10 million and 50 million)
- Belgium
- Draft – Mandatory B2B E-Invoicing, gradual implementation, to be approved by EU Commission
- France
- Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing: 1 Jul 2024 for large companies (more 5,000 employees; and either of following: €1.5 billion turnover; or €2 billion balance sheet)
- France
- Approved – Obligation to receive invoices in electronic format will be started for all taxpayers
- Poland
- Draft – Mandatory B2B E-Invoicing
Q4 2024
- Spain
- Approved (No EU approval yet) – Mandatory B2B E-Invoicing.
- First, for large taxpayers with an annual turnover of more than 8 million Euros, 1 year after the issuance of the implementing regulation.
- Secondly, for rest of the taxpayers, 2 years after the issuance of the implementing regulation.
- Ghana
- Approved – First 600 taxpayers on e-VAT; full mandate for all by 2024
January 1, 2025
- France
- Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing1 Jan 2025 for medium sized companies
- China
- Proposal – Fully Digitalized E-Fapiao Program
- Dominican Republic
- Draft – E-Invoicing for small, micro, and unclassified
- Romania
- Approved – SAFT – Small taxpayers and non-resident taxpayers will start on 1 January 2025
January 1, 2026
- France
- Approved – Gradual implementation as of July 1, 2024 of mandatory B2B, B2C E-Invoicing
- 1 Jan 2026 for small businesses (less than 250 employees; and not exceeding either of following: €50 million turnover; or €43 million balance sheet)
Unclear timing
- Botswana
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Introduction of electronic billing/invoicing platforms to improve VAT compliance
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- Bulgaria
- Draft – A public consultation on mandatory B2B e-invoicing is planned, as well as proposals for introducing SAF-T reporting
- Croatia
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New CTC Project – “Fiscalization 2.0.”
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- Denmark
- Draft – Mandatory B2B E-Invoicing based on bookkeeping Act
- El Salvador
- Draft – Electronic documents (incl. E-Invoicing) – Decree published
- Germany
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Germany will publish a discussion draft law for the introduction of mandatory B2B e-invoicing
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- Hungary
- Draft – Hungary plans to implement SAF-T reporting in late 2022/early 2023
- Indonesia
- Plan – Government intends to implement e-Invoicing in stages
- Israel
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CTC Model Approved by the Government
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- Latvia
- Draft – Mandatory B2B and B2G E-Invoicing, EU Commission approval needed
- Malaysia
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MDEC signs Memorandum of Understanding with IRBM to implement National e-Invoicing Initiative
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- Romania
- Draft – Mandatory B2B E-Invoicing, to be approved by EU Commission, implementation in 2024?
- Singapore
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Mandate InvoiceNow for B2G E-Invoicing
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- Slovakia
- Draft – Plan to introduce mandatory B2B and B2C E-Invoicing
- Slovenia
- Plan – Slovenia has announced plans to introduce B2B e-invoicing.
- Spain
- Approved (No EU approval yet) – Mandatory B2B E-Invoicing.
- First, for large taxpayers with an annual turnover of more than 8 million Euros, 1 year after the issuance of the implementing regulation.
- Secondly, for rest of the taxpayers, 2 years after the issuance of the implementing regulation.
- Sweden
- Draft – Swedish tax authority has started work on three different types of reporting(E-Invoicing, RTR, SAF-T)
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Investigation on Mandatory B2B, G2B e-Invoicing