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Emerging e-Invoicing Regulations: Comparative Overview in Greece, Israel, Poland and Romania

Greece

On September 23, 2022, Greece introduced Law 4972/2022, a pivotal regulation mandating the adoption of electronic invoicing for all transactions with government entities, irrespective of the transaction’s value.

Looking ahead to 2023, the Greek government, as outlined in the Official Gazette on April 12, 2023, unveiled the phased implementation plan for mandatory business-to-government (B2G) electronic invoicing.

Israel

In light of the current circumstances in Israel, the Israel Tax Authority (ITA) has decided to defer the introduction of e-Invoicing for transactions exceeding 25,000 Shekels until April 2024 (approximately €6100), postponing the original implementation date from January.

Romania

President Klaus Iohannis of Romania has signed fiscal and budgetary measures into law, including VAT regulations, that establish the compulsory use of electronic invoices.

Source: SNI

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