January 1, 2024
- Spain – Bizkaia
- Only large companies will be obliged to comply with the TicketBai regulation, while small and medium-sized companies, micro-enterprises, self-employed, small cooperatives or non-profit entities will be incorporated progressively in windows to be opened every six months.
- TicketBAl: software registered in the guarantor software registry
- Generate an XML file in the TicketBAl format schema, before or as the invoice is issued
- Apply an Electronic signature on the TicketBAl file
- Create a ’chaining process” on the TicketBAl file
- Generate Invoice: paper or electronic with QR Code and the TicketBAl unique ID
- LROE: e-ledger where taxpayers must document economic activities and report financial information to the tax authority
- Model 240 (companies) comprised of six chapters
- Subchapter of Invoices Issued with Guarantor Software
- Companies under SIl: four days from operation completion
- All other companies: quarterly transmission
- Sl obligation as fulfilled by sending the LROE
- Denmark
- Standard DBS must be registered
- Germany
- In Rhineland-Palatinate (Rheinland-Pfalz), e-invoicing will be mandatory from January 1st, 2024
- Greece
- Phase 2 B2G: Mandatory e-invoicing implementation for public contracts in Greece
- Mexico
- Mandatory use of the Carta Porte V.3.0.
- Paraguay
- B2C e-invoices when the operation exceeds PYG 35mil (approx. USD 4,700) or its equivalent in foreign currency
- Romania
- B2B e-reporting for both established and non-established companies
- Tax technical regulations to be issued
- Saudi Arabia
- Sixth wave of E-Invoicing implementation
- Thailand
- By 2024 – service providers must be able to issue invoices electronically, archive them and deliver them on behalf of taxpayers
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
