Regulatory Analysis

We have previously reported that as of 1 July 2022, Romanian taxpayers will be required to use the CTC e-invoicing system e-factura (regardless of whether or not the recipients are registered in the Romanian e-Invoice register), for B2B transactions involving products with high fiscal risks. The National Agency For Fiscal Administration has today issued an […]

The legislation on the use of KSeF, which the Ministry of Finance presented in November as a draft regulation, was published in Poland’s Official Gazette on 30 December. The published regulation includes provisions regarding the following topics: Categories of authorizations Methods of granting, changing, or withdrawing authorizations to use the KSeF Information required to be […]

The Serbian Minister of Finance has announced that the Law on Electronic Invoicing will be amended to delay the go-live for mandatory B2G e-invoicing. Both private sector suppliers and public sector buyers are given an additional period until 1 May to prepare before being required to issue and receive B2G e-invoices. These proposed changes are […]

Previously due to replace the Esterometro in January 2022, the FatturaPA for cross-border flows has been postponed until July 2022. The Italian authorities have not published further details, therefore the status quo remains. In practice, this means that: – Esterometro must still be used for reporting outbound and inbound cross-border transactions until 30 June 2022; […]

The Chinese e-invoicing pilot program, which has gradually been expanded in its new form since January 2021, has now welcomed a new batch of cities into the program. The updated version of the Chinese CTC e-invoicing pilot program, which is intended to allow businesses to issue e-invoices as well as to receive and verify them […]

TRA published an announcement which provides updates on the UBL-TR Guide and E-Fatura package on 25 November 2021. According to the announcement; A new code (337) was added to the complete list of exemption codes in the UBL-TR guide. A code (650) was removed from the list of codes (page 13) in the UBL-TR guide. […]

According to a newly published decree (No: 619-2021), second group of companies registered at the Joint-Stock Department and Investment Department in Cairo are required to join the e-invoice system as of 15 February 2022. This decision was preceded by decree (No:443-2021) in September which obliged the first group of registered companies at the Joint-Stock Department […]

It is expected that EU finance ministers will adopt a proposed revision to the EU VAT Directive at the upcoming Economic and Financial Affairs Council meeting on 7 December 2021. The amendment would amend the list in Annex III of the VAT Directive of products and services eligible for a reduced VAT rate. The proposal, […]

The Argentinean tax administration (AFIP), along with the Customs Administration (DGA) and the Productive Development Ministry, has informed that effective November 1, 2021, the new “Exporta Simple 2.0” Platform is in full production mode. According to the news release from the AFIP, the main changes under this new version of the system are related to […]

The tax administration of Uruguay (DGI) has informed the latest versions of the technical standard, and the XSD of the electronic invoice that previously were in testing status, are now being considered as officially published, meaning that they are now in production mode. The new version can be found here.

The Costa Rican tax administration has released a project of New Version 4.4 of the Electronic Invoice of the Country. This project of a new version would become effective (probably) in January or February 2022 if approved as originally proposed.

The Ministry of Healthcare of Colombia (MINISTRO DE SALUD Y PROTECCIÓN SOCIAL) has issued a new resolution postponing the effective date for the implementation of the technical documentation related to the electronic invoice for the health care sector. Based on the provisions of Art. 1 Resolution 506/2021 as modified by the provisions of Resolution 1526/2021, […]

The draft law for the creation and growth of companies introducing mandatory B2B e-invoices for companies and freelancers in the country has been approved by the Government and now will continue its legislative process in Congress. The obligation for taxpayers above a certain threshold may be in force as early as February 2023 if the draft law […]

The FatturaPA was expected to replace the Esterometro in January 2022. However, a last-minute addition to the country’s 2022 budget law might postpone the requirement until July 2022. The legislative process is ongoing, which means that the postponement is possible, but not officially decided.

The IAPR published new schema and API documentation (v1.0.4) for the myDATA eBooks. The changes implementing Decision A 1156/2021 (which amends the myDATA Law, 1138/2020) include: 1. A new fee code and new types of expense classification codes. 2. New “Combinations of Classifications” which explain the relation between Expense/Income Classification Type and Category. 3. New […]

The Turkish Revenue Administration (TRA) published a Draft Communique that includes significant changes to the Tax Procedure Law General Communique No. 509, which initially aimed to unify all e-document regulations when it was published in October 2019. With the Draft Communique, the TRA will lower the current gross sales revenue threshold for mandatory e-fatura and […]

Italy has published a new Provvedimento containing updates in the technical specifications of the FatturaPA. The new technical specifications eliminate mentions to Esterometro, introduce new codes for the AltriDatiGestinali block, and include new validations. The Provvedimento also clarifies that reporting cross-border invoice data through a FatturaPA is optional if a bolletta doganale had been issued, […]

The Bolivian tax administration of Bolivia (SNI) has issued the Resolution RND-102100000011, which regulates the new invoicing regime of the country. This new provision not only establishes the regulatory framework for electronic invoices, but also for all other types of physical invoices and the conditions for issuance, delivery, validation and archiving of those documents. According […]