Regulatory Analysis
India has a Continuous Transaction Controls (CTC) System in place since October 2020. E-invoicing has been rolled-out in stages, meaning e-invoicing requirements are applicable to more and more taxpayers over time. At its current stage, e-invoicing is mandatory for taxpayers with an annual turnover of 20 Cr. rupees or more. On 18 July 2022, the […]
Following the recently released draft publication, the Peruvian tax authority, SUNAT, published Resolución de Superintendencia 000123-2022 on 12 July 2022, officially modifying the rules regarding the country’s e-transport document, the Guía de Remisión Electrónica – GRE. As provided in the draft, the official resolution requires mandatory issuance of the e-transport document electronically, no longer allowing […]
The Italian government recently published Law Decree n. 73, which introduces a threshold to the mandatory cross-border invoice reporting requirement that became effective on 1 July 2022. According to article 12 of the Decree, taxpayers covered by the cross-border reporting mandate, who are obliged to transmit data relating to the sales of goods and provisions […]
Ajuste SINEF 16/2022 has now been published postponing the implementation of the electric energy electronic invoice (Nota Fiscal de Energia Elétrica Eletrônica – NF3-e). The calendar of implementation of the NF3-e for each state is updated, as follows: · 1 June 2022: Mato Grosso · 1 October 2022: Acre, Alagoas, Amapá, Amazonas, Bahia, Espírito Santo, […]
In a recent move, the Portuguese parliament has once again postponed the implementation of mandatory B2G e-invoicing for small, medium and microenterprises. The mandate has been postponed before and was previously set to become effective on 1 July 2022. With the change published in Law Decree 42-A/2022, of 30 June 2022, the postponement now means that […]
The Uruguayan tax authority (DGI) has informed that version 23 of the CFE Format document and version 13 of the Report Format document, and their corresponding XSD schemas will be implemented according to the following schedule: Testing: 1 October 2022 Production: 1 November 2022 As previously informed, the new versions of the CFE/Report format and […]
The Uruguayan tax authority (DGI) released version 1.42.1 of the XSD schema of the electronic invoice. This change is under the “to be published” status. The previous released version 1.42.0 is now under the “substituted” status. The new Schema is available for download at: https://www.efactura.dgi.gub.uy/files/xsds_fe_1_42_1-zip?es Source: https://www.efactura.dgi.gub.uy/principal/ampliacion_de_contenido/documentos-de-interes?es
Following the draft Resolution published in June, the Colombian tax authority (DIAN) has officialized the implementation of the five UVT (tax value unit) threshold as the maximum amount allowed for the issuance of cash register tickets generated through P.O.S. systems (tickets de máquinas registradoras con sistemas P.O.S.), by means of Resolution 001092, published on 1 […]
Following the public consultation period, the Zakat, Tax and Customs Authority (ZATCA) in Saudi Arabia has published the amended E-invoicing Implementation Resolution. As previously mentioned, these amendments aim to clarify some requirements (e.g. Cryptographic Stamp, hash, counter etc.) rather than introducing new ones. Moreover, together with the user manual a new Fatoora Platform made available […]
Technical Note (Nota Técnica – NT) 2022.001 of the E-way bill document (Conhecimento de Transporte Eletrônico – CT-e) is now implemented in the production environment. The main changes were the creation of the CRT tag in the issuing group, the implementation of a new rule for CFOP 5932 and 6932 and the permission to make […]
On 30 June 2022, the Peruvian tax authority (SUNAT) published Resolución de Superintendencia n. 117-2022, which postpones again the 3-day deadline for transmission to SUNAT and the OSE (Operator of Electronic Services) of electronic invoices and its related electronic notes, until 1 January 2023. The previous rule, established by Resolución de Superintendencia 201-2021/SUNAT, determined that […]
A new Emergency Decree (Decreto de Urgencia n. 016-2022) enacted by the Peruvian government, extends until 31 December 2022 the deadline of four (4) days for the transmission of electronic invoices and electronic receipts issued by professionals, as established in article 2 of Decreto de Urgencia n. 050-2021. According to this last provision, exceptionally, electronic […]
The transposition of the Directive 2014/55/EU into Greek law was adopted in the first quarter of 2019, making it mandatory for the central government to receive e-invoices from its private sector suppliers. Moreover, the Independent Authority for Public Revenue recently published a clarification concerning suppliers in B2G transactions. According to the clarification, suppliers that have […]
The Shanghai Taxation Bureau released a notice to inform that from June 25, 2022, the Xuhui District is included in the pilot program for the fully digitized e-invoice. This pilot program keeps expanding its scope of jurisdictions across China. However, for the time being, only selected taxpayers in Shanghai, Inner Mongolia, and Guangdong are able […]
The tax administration of Uruguay (Dirección General Impositiva – DGI) has released new versions of the technical documentation and XSD Schema supporting the country’s electronic invoice mandate (Comprobante Fiscal Electrónico – CFE). The main alterations include changes in validation rules, descriptions and codes and are contained in the following documents: Documento Funcional Formato de los […]
On 27 June 2022, the decision of the Council of the European Union from 17 June 2022 which has granted Poland with the special measure derogating from Articles 218 and 232 of Directive 2006/112/EC for the period of 1 January 2024 until 31 December 2026 was published in the Official Journal of the European Union. […]
The Independent Authority for Public Revenue issued a decision on 15 June 2022 and extended the deadline until 30 June 2022 to transmit consolidated statements of customers and suppliers to the myDATA platform according to Law 4174/2013.
On 19 May 2022, the Danish Parliament passed a new accounting law that requires taxpayers to make their bookings electronically using a digital accounting system. This requirement will apply to all companies that are obliged to submit an annual report to the Danish Tax Authority and others that are not obliged to submit annual reports […]