Electronic Invoicing
Thailand: E-tax filing
Thailand has permitted e-invoicing since 2012. From 2017 – following regulations issued on e-tax and e-receipts – taxpayers may prepare, deliver, and keep their invoices
Category: Electronic Invoicing
Electronic Invoicing
Poland: E-Invoicing via KSeF
Update: 3 February 2023 by Marta Sowińska Poland: e-invoicing mandate postponement to 1 July 2024 According to an official announcement published by the Ministry of
Electronic Invoicing
E-invoicing in Guatemala
With the entry into force of resolutions SAT-DSI-1240-2021 and SAT-DSI-1350-2022, most taxpayers in the country are now obliged to issue electronic invoices under the Online
Electronic Invoicing
E-invoicing and Fiscal Digitization in Africa
African countries are following e-invoicing and continuous transaction control trends implemented rapidly by many countries around the globe. Each country in the continent is developing
Electronic Invoicing
Denmark E-Invoicing Requirements
New bookkeeping law – Lov om bogføring On 19 May 2022, the Danish Parliament passed a new bookkeeping law – Lov om bogføring – introducing requirements
Electronic Invoicing
French CTC Regime: How to Comply as a Service Provider and Taxpayer
France is implementing a decentralised continuous transaction control (CTC) system where domestic B2B e-invoicing constitutes the foundation of the system, adding e-reporting requirements for data
Electronic Invoicing
El Salvador Introduces Legal Framework for E-invoicing System
The Legislative Assembly of El Salvador has published Decree 487 on reforms to the tax code. The decree enables the use of Electronic Tax Documents
Electronic Invoicing
E-Invoicing Developments in Northern Europe
Update: 13 March 2023 by Enis Gencer Northern European Jurisdictions: CTC Update The European Commission’s VAT in the Digital Age (ViDA) proposal continues to unfold
Electronic Invoicing
Billing SAF-T in Portugal: A New Obligation for Non-Residents
Portugal’s state budget entered into force on 27 June 2022 after protracted negotiations. The budget contained an interesting provision: the obligation to present invoice details
Electronic Invoicing
Brazil Introduces National Standard for the Service e-Invoice
Brazil is known for its highly complex continuous transaction controls (CTC) e-invoicing system. As well as keeping up with daily legislative changes in its 26
Electronic Invoicing
Spain: Mandatory B2B e-Invoicing Updates
Update: 8 March 2023 by Kelly Muniz Spain launches public consultation for B2B mandatory e-invoicing The Ministry of Economic Affairs and Digital Transformation (Ministerio de
Electronic Invoicing
Poland Proposed Amendments to the KSeF Regulation
On 30 August 2022, the Ministry of Finance published draft legislation amending the Regulation on the use of the National e-Invoice System (KSeF). The purpose
Electronic Invoicing
Colombia: Draft Law Proposes Expansion of E-invoicing Scope
The Colombian tax authority (DIAN) continues to invest in the expansion of its CTC (continuous transaction controls) system. The latest update proposes an expansion of
Electronic Invoicing
Colombian E-invoicing: Latest Mandates
Update: 14 February 2023 by Andrés Landerretche Colombian e-invoicing Update: P.O.S. Tickets Threshold Rules Now in Force As of February 2023, new rules came into
Electronic Invoicing
VAT in the Digital Age: Mandatory E-invoicing in the EU
The European Commission (EC)’s action plan for fair and simple taxation – ’VAT in the Digital Age’- continues to progress. After a public consultation process,
Electronic Invoicing
India: B2C Invoicing QR Code Requirement
In India, the e-invoicing system has been live since 2020. Taxpayers in the scope of e-invoicing mandate must issue their invoices relating to B2B and
Electronic Invoicing
India: New Taxpayers to Comply with E-invoicing Rules
As previously predicted by Sovos, the threshold for implementing mandatory e-invoicing has been lowered by the Indian authorities. According to the Central Board of Indirect
Electronic Invoicing
eGUI: Taiwan’s Approach to Electronic Invoicing
Since 1 January 2019 foreign electronic service providers must issue cloud invoices, a type of e-invoice, for sales of electronic services to individual buyers in