Blog

Understanding the French E-Invoicing Mandate Delay: Five Ways to Make it Work for You

When it was announced recently that the introduction of a new French e-invoicing mandate had been delayed until September 2026 there was a collective sigh of relief amongst many in the tax and finance world. More time to adequately prepare, put systems and methodologies in place and have your business ready to be compliant from […]

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Types of e-documents

E-documents or electronic documents are rapidly growing in usage across businesses of all shapes and sizes, in countries around the world. While the automated exchange of e-documents is a relatively new phenomenon which is being adopted on a country-by-country basis, there is basic universal information that your business would benefit from understanding – and potentially […]

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Chile: Changes in the Electronic Ticket for Sales and Services

The Chilean Internal Revenue Service (SII) recently published version 4.00 of the document describing the format of electronic tickets for Sales and Services. The electronic ticket (or Boleta Electrónica) is an electronic receipt issued for the sale of goods or services to individuals, consumers or end users. The document includes basic information about the transaction, […]

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France: B2B E-Invoicing Mandate Updates

Extension of the implementation dates of the B2B e-invoicing Mandate. Update: 2 January 2024  The Finance Law for 2024 has been officially adopted and published in the Official Gazette on 30 December 2023. With the finalization of the law, the new implementation dates are as follows:  Receipt of e-invoices: Starting from 1 September 2026, ALL […]

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Malaysia’s E-Invoicing System

Update: 29 November 2023 by Carolina Silva Timeline Changes Proposed for E-Invoicing in Malaysia The Malaysian 2024 Budget law, which is currently pending parliamentary approval, introduces changes to the implementation timeline of mandatory e-invoicing in the country. According to the new budget law, implementation of electronic invoicing will be delayed and start for taxpayers with […]

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Portugal B2G E-invoicing

The Portuguese government has been working on introducing mandatory B2G (Business-to-Government) electronic invoicing in recent years, alongside other obligations for the digitization of VAT compliance in the country. This aligns with the European Union’s efforts towards harmonising the adoption of e-invoicing in public procurement. To achieve this goal, the EU has implemented Directive 2014/55/EU to […]

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Dominican Republic: E-Invoicing Law Published

The Electronic Invoicing Law of the Dominican Republic was published on 17 May 2023, mandating e-invoicing throughout the territory as of 18 May 2023. The law was published in the Official Gazette, whose purpose is to regulate the mandatory use of electronic invoicing in the Dominican Republic, including the establishment of the electronic invoicing tax […]

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Spain: B2B E-invoicing Draft Regulation Published

The Spanish government has published the much-anticipated draft regulation with the framework for implementing mandatory B2B e-invoicing. The proposed legislation outlines the operation of the Spanish e-invoicing system. Its main feature is the reliance on the principles of interoperability of e-invoice formats and interconnectivity of e-invoicing platforms. The goal is to promote digitalization (particularly for […]

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Asia Pacific E-invoicing

A glimpse into the e-invoicing landscape in Asia Pacific According to the latest global market report, Billentis, the Asia Pacific region is expected to achieve the highest annual e-invoice volume growth rates compared to Latin America and Europe until 2025. This is mainly because the Asian market is new to the tax digitization journey (except […]

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Japan: New e-Invoice Retention Requirements

Japan’s new e-invoice retention requirements are part of the country’s latest Electronic Record Retention Law (ERRL) reform. Along with measures such as the Qualified Invoice System (QIS) and the possibility to issue and send invoices electronically via PEPPOL, Japan is implementing different indirect tax control measures, seeking to reduce tax evasion and promote digital transformation. […]

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Bizkaia: What is TicketBAI Invoicing?

What is TicketBAI? TicketBAI is a joint project of the Provincial Treasuries and the Government of the Basque Country with the objective of implementing a series of legal and technical obligations for the taxpayers’ invoicing software. These obligations allow the tax authorities to control their economic activities, especially those in the sector of sales of […]

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France e-invoicing and e-reporting: choosing the right PDP

5 Questions to Ask Yourself Important Note: The Finance Law for 2024 is presently in draft form and remains subject to ongoing modifications prior to adoption. Our blog, France: B2B E-Invoicing Mandate Postponed, is promptly updated whenever there are changes to the rollout of the French mandate .   Tax compliance in France is already complicated. New e-invoicing and e-reporting […]

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Bizkaia: What is the Batuz tax system?

Bizkaia is a province of Spain, and a historical territory of the Basque Country, with its own tax system. Before the approval of the Batuz strategy, the Bizkaia tax authority developed different approaches to implement a comprehensive strategy that would reduce tax fraud. The goal was to stop fraud from affecting revenue generated from economic […]

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South Korea: E-invoicing and Self-Billing Invoices

Update: 8 March 2023 South Korea has recently approved a tax reform which introduces several measures for 2023, among which is the possibility of issuance of self-billing tax invoices. This tax reform amends the current VAT law to allow the purchaser to issue invoices for the supply of goods and services. However, this will only […]

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E-Invoicing Developments in Northern Europe

Northern European Jurisdictions: CTC Update The European Commission’s VAT in the Digital Age (ViDA) proposal continues to unfold with the latest details published on 8 December 2022. As a result, many EU countries are stepping up their efforts towards digitising tax controls – including mandatory e-invoicing. While we see different approaches to initiate this transition […]

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Israel’s CTC system

Update: 2 November 2023 by Dilara İnal Israel Extends CTC Implementation Timeline On 23 October 2023, the Israeli Tax Authority (ITA) announced that it had extended the continuous transaction controls (CTC) implementation timeline to offer businesses more time to complete their technological development. According to the announcement, the ITA will allow the deduction of input tax from […]

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Guide to France’s Partner Dematerialization Platform (PDP)

Important Note: The Finance Law for 2024 is presently in draft form and remains subject to ongoing modifications prior to adoption. Our blog, France: B2B E-Invoicing Mandate Postponed, is promptly updated whenever there are changes to the rollout of the French mandate . France will implement a mandatory B2B e-invoicing and an e-reporting obligation. Every […]

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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 and receipts electronically, subject to prior approval from the Thai Revenue Department. Currently, the Revenue Department and the Electronic Transactions Development Agency (ETDA) are working together to improve the e-tax […]

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