E-invoicing is required for B2G transactions in Belgium, and it will also be obligatory for B2B transactions from 2026.

From 2028, Belgium will also introduce an additional e-reporting requirement.

No, the Belgian tax authorities have clarified that sending structured electronic invoices for taxpayers not established in Belgium (i.e., without a permanent establishment) is not compulsory.

Yes, certain entities are exempt from the mandate, including:

• Taxpayers under the special flat-rate scheme
• Bankrupt taxpayers
• Businesses exclusively conducting VAT-exempt transactions
• Taxpayers not established in Belgium (i.e. without a permanent establishment)

No, B2C transactions are currently out of the scope of the Belgian e-invoicing mandate.

Invoices in Belgium must include specific information, such as:

• Issuance date & transaction date
• VAT details (VAT number, VAT rate(s), total VAT amount)
• Supplier and buyer details
• Description and quantities of goods and/or services provided
• Unit prices (if applicable)
• Total gross amount

Peppol-BIS is the standard e-invoicing format in Belgium, but other formats can be used – as long as there is a mutual agreement between the parties and the format meets European Standard EN 16931.

However, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility. 

E-invoicing, short for electronic invoicing, is the exchange of transaction data between electronic accounting systems. New Zealand has been developing its e-invoicing rules and regulations since 2018.

No, e-invoicing is not mandatory in New Zealand. Only central government agencies are required to be able to receive e-invoices.

As e-invoicing is not mandated in New Zealand, there are no penalties. That said, central government agencies must be able to receive electronic invoices.

B2G e-invoicing is mandatory in Germany, and B2B e-invoicing is currently scheduled to come into effect from 1 January 2027 for companies with an annual turnover exceeding EUR 800,000.

For B2G and B2B e-invoicing, German legislation requires the secure archival and access of electronic invoices for 10 years.

Germany has laid out plans to make B2B e-invoicing mandatory for resident taxpayers, following this timeline:

• 1 January 2025: Taxpayers must be able to receive e-invoices
• 1 January 2027: Taxpayers with an annual turnover exceeding EUR 800,000 must use e-invoices
• 1 January 2028: All taxpayers must use e-invoices.

The ZRE stands for Zentrale Rechnungseingangsplattform des Bundes, which translates as Central Invoice Submission Portal. ZRE is a web portal that allows suppliers and service providers to send electronic invoices to federal entities.

ZUGFeRD is a hybrid e-invoicing format that includes human-readable (PDF/A-3) and machine-interpretable invoice data. It’s based on XML, allowing invoices to be sent as attachments or embedded within an email.

ZUGFeRD meets the requirements of the European standard (EN 16931).

XRechnung is a standard for electronic invoicing that the German government accepted in late 2020. It was devised as a standard for converting invoice information into an XML data file, serving as an e-invoice.

XRechnung also meets the requirements of the European standard (EN 16931).

B2G e-invoicing has been mandated at a national level since mid-2019, meaning that all Member State government agencies must be able to receive and manage electronic invoices.

Elsewhere, here’s the timeline for B2B e-invoicing in the country:

• From January 2025, all German taxpayers must be able to receive electronic invoices from their suppliers.
• From January 2027, all German taxpayers with an annual turnover of over EUR 800,000 must issue electronic invoices.
• From January 2028, all German taxpayers must issue and receive electronic invoices.

When transacting with federal contracting authorities, you should send an electronic invoice through the relevant state’s individual transmission platform.

Electronic invoicing is mandatory for B2G supplies, as of September 2023, and optional for B2B and B2C supplies. However, invoice data for B2B, B2G and B2C supplies, and other accounting data must be reported to the myDATA platform.

Greece has requested EU authorization to implement mandatory domestic B2B e-invoicing, still pending final approval. If approved, implementation would be possible from July 2025.

Taxpayers who transact with the public sector (B2G) must issue electronic invoices based on the European standard.

The PEPPOL network must be used to exchange e-invoices between businesses and the public sector (B2G transactions).

Since 2021, companies established in Greece have been required to electronically report accounting data through the myDATA system. MyDATA is mandatory for all taxpayers subject to Greek accounting rules.

Greece’s myDATA is a reporting obligation of ledger-type data, and it is not to be confused with e-invoicing as it doesn’t require invoices to be issued and exchanged in electronic form.

Greece mandates e-invoices in B2G transactions and allows for invoices in B2B/B2C transactions to be issued and exchanged on paper or electronically, following the standard e-invoicing rules of the EU VAT Directive or the voluntary CTC e-invoicing scheme.

Turkey e-invoicing is a mandate that requires certain taxpayers to issue and receive invoices electronically. According to the TRA’s regulations, taxpayers with annual revenue of over 3 million TL must register in the e-invoicing system.

Within the scope of the communiqué published by the Revenue Administration; as of July 1, 2022

• Taxpayers with a turnover of 5 million TL for the 2018, 2019 and 2020 accounting periods, 4 million TL for the 2021 accounting period and 3 million TL or more for the 2022 and subsequent accounting periods,
• Service providers who have a gross sales revenue of 1 Million TL for 2020 or 2021 account periods, 500 thousand TL or more for 2022 and subsequent account periods;
  • Service providers who provide electronic commerce environment for the execution of commercial activities on the internet to mediate the purchase, sale, rental or distribution of goods or services,
  • Owners or operators of websites that publish advertisements related to the sale or rental of real estate, motor vehicle vehicles belonging to real and legal persons on the internet, and internet advertising service agents who are engaged in mediating the publication of advertisements on the internet,
• Those who have a gross sales revenue of 1 Million TL for the 2020 or 2021 account periods, 500 thousand TL or more for the 2022 and subsequent accounting periods;
  • Those who sell goods or services on their own or their intermediary service providers’ websites or any other electronic environment,
• Taxpayers who have a gross sales revenue of 1 Million TL for the 2020 or 2021 accounting periods, 500 thousand TL or more for the 2022 and subsequent accounting periods
  •  Those who make real estate and/or motor vehicle, construction, manufacturing, purchase, sale or rental transactions and taxpayers who are in mediatory activities for these transactions,

• Hotel businesses that provide accommodation services by obtaining investment and/or operating certificates from the Ministry of Culture and Tourism and municipalities, which have a gross sales revenue of 1 million TL for 2020 or 2021 accounting periods, 500,000 TL or more for 2022 and subsequent accounting periods, must switch to e-invoice.

Also:

• EMRA licensed taxpayers in the list numbered ÖTV I (Special Consumption Tax),
• Taxpayers who manufacture, build, and import the goods in the list numbered ÖTV III,
• Taxpayers who trade fruits and vegetables as brokers or traders,

• Health service providers who have signed a contract with the Social Security Institution and all taxpayers who supply medical materials and drugs/active substances (hospitals, medical centers, branch centers, dialysis centers, other specialized treatment centers licensed from the Ministry of Health, diagnosis, examination and imaging centers, laboratories, pharmacies, medical device and material suppliers, optician institutions, hearing center, spas, private law legal entities that offer and/or produce human medical products/products and their branches that do not have legal personality, pharmaceutical warehouses, etc.) also have to use e-Invoice.

The cancellation and return process of an e-invoice is the same as the paper invoices when viewed technically. However, in practice, some processes vary.

Find out more about cancelling and refunding electronic invoices in Turkey.

After switching to the e-invoice application, you cannot issue a paper invoice for e-invoice users. After switching to the e-invoice system, the option period granted to you is limited to seven days. During this time, you can continue to issue paper invoices.

In Turkey, e-invoices must be archived for 10 years.

Failure to comply with Turkey’s e-invoicing mandate may result in a financial penalty which equates to 10% of the value of the missed electronic invoice(s) in question. The maximum amount a taxpayer can be penalised in a year changes annually. Currently, the maximum is TRY 1,700,000.

1. Direct Integration: Businesses can prepare their own computing infrastructures within the framework of the infrastructure and quality certifications specified by the Revenue Administration Department with technical guidelines. They can carry out their processes with their own infrastructures that work integrated with the GIB. 
2. GİB Portal: The application can be used by entering invoices through the Revenue Administration Portal served by the Revenue Administration. 
3. Special Integratorship: Companies such as Sovos, which have received a special integrator permission from the Revenue Administration, can be easily started by quickly switching to the e-Invoice application.

It is very easy to use e-invoices with Sovos. If taxpayers who will electronically invoice with the special integrator method prefer the Sovos solution, they are given all kinds of support for an easy transition to e-invoice.

Unlike the GİB Portal method, there is no additional process required for e-invoice backup and storage with Sovos. If taxpayers who use e-invoice with the private integrator method prefer the Sovos solution, all incoming and outgoing invoices are stored securely in our developed infrastructure without paying an additional fee. (This retention is provided retrospectively for 10 years during the period of being a Sovos customer.)

Being obliged to use the e-invoice application within the framework of the conditions determined by the Revenue Administration is a term used for taxpayers. The regulations made regarding these conditions and limitations are announced by the notifications published by the GIB at regular intervals. In this context, many companies become e-invoice taxpayers within the scope of these requirements.

After switching to the e-Invoice application, you cannot issue a paper invoice for e-invoice users. After switching to the system, you are granted an option period of seven days. During this time, you can continue to issue paper invoices.

Since e-invoices are subject to the same provisions as paper invoices, the provision valid for paper invoices in Article 231 of Tax Procedure Law (VUK) No. 213 also applies to e-invoices. Accordingly, the issuance period for e-invoices is determined as seven days. According to the article, e-invoices must be created on the system and forwarded to the recipient within seven days.

Companies using SAP can benefit from Sovos’ SAP Packages for an end-to-end e-Transformation solution and start using the product without additional integration. Companies that use other ERP/Accounting Software can use their products without additional integration with the Sovos ERP Adapter solution. In integration situations where the Sovos Adapter is not covered, companies can use the Sovos API Documents to integrate with the Sovos APIs. They can access and start integration via https://api.fitbulut.com/servis/#/eInvoice.

The management of e-invoices that come with the Sovos solution is in your hands. Thanks to our user-friendly interface, you can easily access the invoice you want and archive the invoices you make transactions with in a few clicks. In addition, by providing increased control over certain invoices with the colour, display and business rules you will determine on the invoices; you can facilitate the invoice management processes of your users.

E-invoices are issued and received only between taxpayers who fall under e-invoicing obligations. The recipient and the sender must be registered in the GİB e-invoice application.

You can check whether your customer is registered on the electronic invoice from the e-Invoice-registered users list of the Revenue Administration. As another method, a query is made with VKN/TCKN from the e-invoice-registered user inquiry screens from the portal.

According to the Tax Procedure Law, the invoice must be issued within seven days from the date of service or delivery of the goods. It is possible to retroactively issue e-invoices if the seven-day period rule is followed. Technically, the portal has no restrictions.

No changes can be made to the e-invoice sent. In this case, a new electronic invoice is created upon the rejection of the invoice from the other side. Cancellation and refund transactions vary in basic e-invoicing and commercial e-invoicing scenarios.