Regulatory Analysis
On February 18, 2022, the Tax Administration Service (SAT) enacted the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022. According to this Resolution, the period of use of the CFDI version 3.3, is extended until June 30, 2022. After that, the CFDI in its version 4.0 would be mandatory. The mentioned Resolution […]
The tax administration of Ecuador (SRI) has released a new version 2.21 of the guide containing User Manual, Catalog and Technical Specifications of the electronic invoicing system of Ecuador. This new version incorporates several important changes that are worth to underline: New Annex 22: This new annex is intended to define the additional requisites with […]
Resolution 105/2021 was issued by the tax administration of Paraguay (SET) with the purpose of establishing the new schedule of implementation of the electronic invoice in that country. This new resolution substitutes the provisions of previous resolution 95/2021 and basically establishes a new calendar for the deployment of the e-Invoicing mandate using the SIFEN platform […]
The National Agency for Fiscal Administration (ANAF) published a draft order introducing further details about the RO e-Transport system. According to Article 1 para. 3 of the draft order, categories of road vehicles that are monitored in the RO e-Transport system are those that; a. Have a maximum authorized mass (MAM) of at least 3.5 tons, […]
By means of Resolution n. 531/2022, the Ministry of Economy and Finance in Uruguay made an adjustment to the regime of electronic fiscal documents (comprobantes fiscales electrónicos – CFE) in order to establish regulatory conditions, thus modifying Resolution n. 798/2012 of May 8, 2012, which provides the regulatory basis on this matter. The changes introduced […]
The Tax Authority in the Country published an XSD update for the following documents: e-CF 31 v1.0 (Factura de Crédito Fiscal Electrónica) e-CF 32 v1.0 (Factura de Consumo Electrónica) e-CF 33 v1.0 (Nota de Débito Electrónica) e-CF 34 v1.0 (Nota de Crédito Electrónica) e-CF 41 v1.0 (Comprobante Electrónico de Compras) e-CF 43 v1.0 (Comprobante Electrónico […]
The Colombian tax authority (DIAN) published, on April 29, 2022, Resolution 000488, which modifies article 6 of Resolution n. 000167 of December 30, 2021, postponing the date for the implementation of the Purchase Support Document (Documento Soporte para no obligados a expedir factura de venta y/o documento equivalente) to August 1, 2022. The previous date […]
The Peruvian tax administration has released a new Resolution n. 00040-2022/SUNAT intended to expand the process of change to the System of Electronic Ledgers established in the country. This new module is closely related to the changes introduced in August 2021, by means of Resolution n. 000112-2021/SUNAT, when a similar module was first introduced for […]
The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on 13 April 2022, is bringing a new group of taxpayers into the scope of the Italian e-invoicing obligation, starting 1 July 2022: · Taxpayers who adopt the flat-rate tax regime (regime forfettario) · Amateur sports associations and […]
The Independent Authority for Public Revenue (IAPR) issued a decision on 28 March 2022 and abolished the requirement to file consolidated statements of customers and suppliers according to Law 4174/2013. Taxpayers must submit the consolidated statements until 27 May 2022 for the calendar year 2021. Considering that the tax authority receives the invoice data through the MyDATA […]
The Romanian Chamber of Deputies published a Draft Law on the approval of the Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national e-invoicing system (Draft Law) on 20 April 2022. The Draft Law includes important amendments to GEO no. 120/2021. The changes proposed in the Draft Law are as […]
Romania introduced an e-Transport system, which will be used to monitor the transport of goods on the national territory. After minor revisions, the draft Emergency Ordinance was published in the Official Gazette on 11 April 2022 (GEO no. 41). The revisions made in the ordinance are: Addition of a provision regarding personal data protection The […]
The National Agency For Fiscal Administration (ANAF) has issued a draft order on April 8, 2022 to clarify products that are considered high fiscal risk products as part of the new e-transport framework. The order establishes five high-risk product categories as follows: Vegetables, plants, roots and tubers, foodstuffs falling within CN codes 0701 to 0714 inclusive […]
On the 30th of March 2022 EU Commission has published a derogatory decision, exempting Poland from Article 218 and Article 232 of Directive 2006/112/EC, which were hindering Poland from developing mandatory e-invoicing. The decision will apply from 1 April 2023 until 31 March 2026, after receiving the last approval from the EU Council. The mandatory […]
Romania introduced an e-Transport system, which will be used to monitor the transport of goods on the national territory. The Ministry of Finance has recently prepared a draft Emergency Ordinance (Ordinance) to clarify the details about the nature of the system, i.e., who would be impacted by it, when and how the system will work. […]
The Spanish Tax Authority AEAT has published a draft resolution establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of businesses and professionals. According to the draft regulation, taxpayers must have their operational computer systems compliant with the new requirements as of January 1, 2024. […]
The Tax Administration Service (SAT) has recently published the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022, effectively postponing the entry into force of the latest CFDI version. According to this modification, the period of use of the current CFDI version 3.3, is extended until June 30, 2022, therefore, from July 1, […]
In October 2021, the Belgian Minister of Finance, Vincent Van Peteghem announced the government’s intention to extend the existing B2G e-invoicing obligation to cover also B2B transactions. Since then, no more details or formal information has been communicated by the government or relevant public authorities. Recent rumours circulating on the timeline for entry into force […]