E-Invoicing: What are the changes in 2023 (as of March 1)?

March 1, 2023

• Guatemala: mandatory to include the serial data and number of the source document in the complement of references of Electronic Tax Documents

March 1, 2023 – May 1, 2023

• Spain: Gipuzkoa region will have to comply with the TicketBAI obligation by the middle of 2023

March 18, 2023

• Luxembourg: Small companies must issue and submit electronic invoices for transactions made with the public administration

April 1, 2023

• Bolivia: Mandatory e-invoicing for third group of taxpayers
• Guatemala: Online e-invoices for all remaining VAT registered business will be mandatory from 1 April 2023 via the FEL
• Egypt: Full implementation of mandatory B2B E-Invoicing
• Mexico: version 4.0 will become mandatory
• Slovakia: Mandatory B2G E-Invoicing

May 1, 2023

• Belgium: Mandatory B2B E-Invoicing for public contracts announced from 1 May 2023 whose estimated value is equal to or greater than 30,000 euros (excluding VAT)

July 1, 2023

• South Korea: Taxpayers supplying goods and services with annual revenues of or greater than KRW 100 million (ca. EUR 73 000) for the preceding year are obliged to issue electronic tax invoices
• Australia: Mandatory B2B E-Invoicing for Large businesses (with a turnover above AUD 50 million)
• Saudi Arabia: The second wave of e-invoicing integration phase

October 1, 2023

• Japan: Tax Qualified invoices
• Saudi Arabia: Third wave of Phase 2 e-invoicing integration

November 1, 2023

• Belgium: All other public contracts will follow, with the exception of contracts below the threshold of 3,000 euros (excluding VAT) which are in principle exempt

December 1, 2023

• Ghana: Phase 2 of E-VAT rollout to commence

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