E-Invoicing & E-Reporting developments in the news in week 29/2023

Global

• Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

Highlights in the European Union

• France will implement mandatory E-Invoicing and Real Time Reporting per July 1, 2024
  • Who are the service providers that will file their application to become a PDP in France?
• Poland will implement mandatory E-Invoicing and Real Time Reporting per July 1, 2024
  • But … Senate votes for rejection of the law on the mandatory National e-Invoice System from July 2024  … It is now up to the Sjem to decide, the vote will be on July 28, 2023
• Germany
  • DELAYED? German e-invoicing obligation: e-invoices for domestic B2B supplies as of 2026
  • On June 23, 2023, the European Commission issued a Proposal for a Council Implementing Decision authorising Germany to introduce E-Invoicing and Real Time Reporting as of Jan 1, 2025 – General Secretariat of the Council suggests Council to adopt proposal to alllow mandatory B2B E-Invoicing in Germany
• Romania
  • On June 23, 2023, the European Commission issued a Proposal for a Council Implementing Decision authorising Romania to introduce E-Invoicing and Real Time Reporting as of Jan 1, 2024 – General Secretariat of the Council suggests Council to adopt proposal to alllow mandatory B2B E-Invoicing in Romania
  • It is expected that the technical regulations on the mandatory B2B E-Invoicing in Romania will still be issued in July 2023.
• Spain
  • On June 15, 2023, Spain issued a Draft Royal Decree to implement mandatory E-Invoicing. It is open for public consultation till July 10, 2023, The planned implementation date, which was set at July 1, 2024, will be postponed. Spain does not have the approval yet from the European Commission t implement mandatory B2B E-Invoicing.
• VIDA
  • On June 16, 2023, an ECOFIN (Minsters of Finance of the Member States) meeting took place. The Member States are positive on implementation of ViDA. Some concerns were raised on the date of implementation (both 2024 and 2028 changes), timeframe to issue and report E-Invoices, summary invoices, …  – Find out what the countries think about ViDA
  • On June 20, 2023, the European Parliament issued a draft report on ViDA and suggested +/- 300 (!!) changes.
• European Commission: eInvoicing Country Factsheets for each Member State & other countries

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ANGOLA

• All you need to know about SAF-T in Angola

AUSTRALIA

• New eInvoicing Hub for Hunter businesses
• Increase to GST error correction limits proposed: Are they high enough?

AUSTRIA

• All you need to know about SAF-T in Austria

BAHRAIN/OMAN/SAUDI ARABIA/UNITED ARAB EMIRATES

• PwC GCC Indirect Tax News Roundup – Quarter Two 2023

BELGIUM/LUXEMBOURG/NETHERLANDS

• Electronic Invoicing in the Benelux Region: Latest Updates for Belgium, the Netherlands, and Luxembourg

DOMINICAN REPUBLIC

• Details of the New Electronic Invoicing System in Dominican Republic

EGYPT/QATAR/SAUDI ARABIA/UNITED ARAB EMIRATES

• GCC Indirect Tax Digest – 16 July 2023

EUROPEAN UNION

• July 2023: E-Invoicing & VAT compliance updates
• eInvoicing model’s selection criteria
• Join the eINVOICING USER COMMUNITY (initiated by the European Commission)
• Commission’s eInvoicing Call for Evidence and Survey receive a strong response

EUROPEAN UNION/UNITED KINGDOM

• Digitising tax returns means smoothing trade with Europe?

FRANCE

• Electronic invoicing (E-Invoicing) and transaction transmission (e-reporting)
• Partner Dematerialization Platform (PDP), a key player in electronic invoicing
• e-Invoicing mandates and updates: France

GERMANY

• Invoices in electronic form from January 1, 2026?
• Mandatory domestic B2B e-invoicing proposed under the Growth Opportunities draft act
• Amendment proposal to VAT law to introduce mandatory electronic invoicing
• Mandatory electronic invoices for domestic B2B transactions – discussion proposal
• Germany B2B real-time e-invoicing delay to Jan 2026

GHANA

• Cases when the taxpayer in Ghana needs to inform the tax authorities of E-VAT issues

INDIA

• GSTN issued Important advisory on e-Invoice exemption declaration functionality now available
• Clarification on the issue pertaining to e-invoice

ISRAEL

• Approval of the Continuous Transaction Control (CTC) model

JORDAN

• Jordan e-invoicing plans

MALAYSIA

• Malaysia mandatory B2B e-invoicing & B2C e-Receipt June 2024 update
• Guideline for implementation of e-invoicing
• Malaysia’s Tax Body Bets on New Revenue Ecosystem Amid GST Pause

MEXICO

• The issuance of invoices with the Carta Porte add-on is progressing

PANAMA

• White Paper – Electronic Invoice Guide in Panama

POLAND

• SAFT One-Pager
• Mandatory KSeF with a slight slip on the last straight in the Parliament
• Mandatory e-invoicing legislation rejected
• It’s time to start testing the e-Invoice system
• Poland B2B KSeF e-invoices July 2024 – update
• Updated schema FA(2) published and more information about KSeF released
• Poland B2B KSeF e-invoices July 2024

PORTUGAL

• Portugal B2G E-invoicing
• New Postponement of B2G e-invoicing for SMEs

SAUDI ARABIA/UNITED ARAB EMIRATES

• KPMG Fakhro GCC Tax News – 20 July 2023

SLOVAKIA

• E-invoicing for B2G and G2G transactions
• Postponement of E-Invoicing Implementation in Slovakia

SPAIN

• Draft regulations issued on mandatory B2B e-invoicing
• Edicom Webinar – Spain: Do you want to know what the technical regulation entails? (Sept 19)

SWEDEN

• e-Invoicing mandates and updates: Sweden

URUGUAY

• How Does e-Invoicing Work in Uruguay?

WORLD

• E-Invoicing Glossary – All Terms You Must Know
• Webinar Pagero – Q&A – E-invoicing and e-reporting updates
• E-invoicing compliance: A world of complex challenges for global organisations
• E-Invoicing & E-Reporting developments in the news in week 28/2023

 

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Previous issues

• E-Invoicing & E-Reporting developments in the news in week 28/2023
• E-Invoicing & E-Reporting developments in the news in week 26 & 27/2023
• E-Invoicing & E-Reporting developments in the news in week 24 & 25/2023

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• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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