Regulatory Analysis
Portugal has officially postponed the mandatory B2G electronic invoicing obligation for small, medium and microenterprises, once again. Although B2G e-invoicing became mandatory for SMEs on 1 January 2023, the Law Decree no. 54/2023 postpones the obligation granting taxpayers a new deadline for compliance. The postponement was announced during the Press conference of the Council of […]
The project teams within the Ministry of Finance working on the development of the Fiscalization 2.0 system in Croatia, have been in touch with the Italian and French e-invoicing experts to hear their experiences from the implementation of these two countries’ CTC systems. The Ministry could be inspired by one or a combination of the […]
The Slovakian administration once again postponed the implementation of the mandatory submission of e-invoices to the IS EFA platform for B2G (business to government) and G2G (government to government) transactions. The implementation of the B2G and G2G mandate for the government and public administration institutions as well as for their suppliers is expected to start […]
The European Commission (EC) published its council implementing decision proposal authorizing Germany to introduce mandatory e-invoicing derogating from the VAT Directive, 2006/112/EC. Germany requested authorization to derogate from Articles 218 and 232 of the VAT Directive to be able to impose mandatory electronic invoicing for domestic B2B transactions in Germany, on 10 November 2022. According […]
The European Commission (EC) published its council implementing decision proposal authorizing Romania to introduce a special measure derogating from the VAT Directive, 2006/112/EC. According to proposal of the EC, Romania will receive a derogation as of 1 January 2024 until 31 December 2026. On the other hand, Romania will need to make necessary adaptations in […]
The Ministry of Finance in Serbia has recently published and updated: The Rulebook on electronic invoicing: Rulebook on electronic invoicing (efaktura.gov.rs) Internal Technical Manual (16.06.23): Updated internal technical manual (16.06.2023.) (efaktura.gov.rs) Instructions for using XML files: Instructions for using XML files (05.06.2023.) (efaktura.gov.rs) Main changes introduced in the Rulebook: Replaces three regulations that were applying […]
On 23 March 2023, the tax authorities published the working version of the schema FA (2). The next steps following the publication of the schema are: The final schema FA(2) will be published on ePUAP in June 2023. The test environment adapted to the schema FA(2) and documentation will be available in July 2023. The […]
The Saudi Arabian Tax and Customs Authority (ZATCA), published updated technical documents for the e-invoicing system on 19 May 2023, after the public consultation process which took place in April 2023. Implementation Resolution of the E-invoicing Regulation, Security Features Implementation Standards and Electronic Invoice XML Implementation Standard to aforementioned resolution, and E-invoice Data Dictionary are […]
In a recent Press Conference held by the Council of Ministers of the Portuguese government it was announced that a new law-decree for the execution of the state budget for 2023 was approved. One of the many changes announced is another extension of the mandatory B2G e-invoicing deadline for micro, small and medium-sized companies allowing […]
On the 9th of May, the government in Poland adopted a draft law introducing mandatory e-invoicing via KSeF, which is going to take effect from 1 July 2024. Now the draft law has to be approved by Parliament, and the next session is planned for the end of May. The adoption of this piece of […]
The applications for registering as a partner dematerialization platform (PDP), a registered and authorized service platform, are open as of 2 May 2023. Under the new French e-invoicing mandate, taxpayers will be able to use the public billing portal (PPF) or PDPs for issuing e-invoices and e-reporting. For further information on PDPs, you can visit […]
The French authorities published, on 27 April 2023, an English translation of the ‘External specifications file for electronic invoicing’, version 2.2 of 31 January 2023. Compared to version 2.1, this version clarifies some additional use cases and other miscellaneous points. For further details on the French e-invoicing and e-reporting mandate, you can visit our website.
The French Ministry of Economy launches a pilot phase for electronic invoicing between January and June 2024 to test in real conditions involving all stakeholders: Public Billing Portal (PPF), partner platforms (PDPs) and taxpayers. France introduced a Continuous Transactions Control system which will be implemented in phases starting as of July 2024. The new French […]
In December 2022, it became mandatory for companies to issue electronic invoices in public procurement according to the EN norm, but details about the scope and the implementation timeline were left to be regulated in secondary law. On 12 April 2023, a joint decision by the Ministers of Finance, Development and Investments, Digital Governance and […]
Zakat, Tax and Customs Authority (ZATCA) announced the criteria for the third wave of Phase 2 of E-invoicing. Taxpayers with at least 250 million Riyals revenue subject to VAT for either 2021 or 2022 must implement Phase 2 as of 1 October 2023. Phase 2 is rolled out in waves, and currently the first group […]
The National Tax Administration Superintendence (SUNAT) has published an update of the validation rules for electronic payment receipts. The adjustments will take effect from April 1, 2023.
On 15 March 2023, the Ministry of Finance published a second draft legislation introducing certain changes to the KSeF e-invoicing system in Poland. This draft considers comments gathered during the public consultation which was completed in December 2022. Some of the points covered by the draft legislation are: The e-invoicing mandate is officially postponed with […]
During a conference held on 10 March 2023 as a part of “Berliner Umsatzsteuertag”, the Federal Ministry of Finance announced their plans for mandatory B2B e-invoicing which will not be coupled with continuous transaction controls (CTCs) for domestic B2B transactions. Germany has applied for a derogatory decision from the European Commission to implement a mandatory e-invoicing regime and […]