Regulatory Analysis

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 recently introduced 7-days time limit for sending e-invoices to the Invoice Registration Portal (IRP) has been deferred for three months. The time limit was issued by the Goods and Services Network (GSTN) to be originally effective as of 1 May 2023. According to advisory decision, taxpayers with an annual turnover of at least Rs […]

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 Superintendency of Tax Administration (SAT) published on March 31, 2023, the resolution SAT-DSI-400-2023 in which it extends the term of incorporation into the Electronic Invoicing Regime (FEL) to individuals and legal entities that are registered in the Small Taxpayer Regime, who must start with the issuance of their Electronic Tax Documents (DTE) no later […]

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 Saudi Arabian Tax and Customs Authority, ZATCA, announced the fourth wave of Phase 2 of e-invoicing. The fourth wave covers taxpayers with at least SAR 150 million (USD 40 million) revenue subject to VAT for 2021 or 2022. Taxpayers within this group are expected to integrate as of November 2023. Phase 2 of e-invoicing […]

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 […]

Ajuste Sinief 7/2023 has been published postponing mandatory implementation of the NF3e (electric energy e-invoice) in the state of São Paulo. The mandatory date has been postponed to 1 June 2024, instead of 1 June 2023. The current implementation calendar, according to the applicable law, is as follows: 1 June 2022: Mato Grosso 1 October […]

On April 11, 2023, the AFIP published in the Official Gazette Resolution No. 5344/2023 through which it defers the mandatory application until June 2, 2023, of the “Electronic Waybill – Granary Derivatives” for granary derivatives, with the exemption of the following products: BROKEN SUNFLOWER – SPLIT (152); BROKEN CORN – SPLIT (187); SOJA DEACTIVATED (218), […]

The Goods and Services Network (GSTN) issued an advisory on the time limit for e-invoices to be reported on the portal. E-invoices in scope will need to be reported within 7 days from their issuance. In India, B2B and B2G invoices are subject to mandatory e-invoicing for taxpayers who has an annual turnover of at […]

As part of the 2023 state budget presented in 2022, the Malaysian government decided to introduce and gradually implement an electronic invoicing system in the country. The state budget law doesn’t contain any details about the e-invoicing system, however, in a recent engagement session held by the Inland Revenue Board (IRB) of Malaysia and the […]

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) shared Amendments on the Controls, Requirements, Technical Specifications, and the Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (Implementation Resolution) for public consultation. ZATCA accepts feedback until 18 April 2023. Amendments to the Implementation Resolution introduce new functionalities for charges specification and advanced payment specification. For more […]

China has further expanded the scope of the taxpayers issuing fully digitalized e-invoices (e-fapiao): From 1 March 2023 newly registered taxpayers in the Inner Mongolia Autonomous Region shall be included in the pilot scope of digital e-invoicing. From 22 March 2023, selected taxpayers in Henan and Jilin provinces can issue fully digitalized e-invoices From 30 […]

Mexico: The SAT published the standard and the error matrix of the Carta Porte Supplement version 2.0 Revision C, that is integrated into CFDI version 4.0 Among the main changes are: 4 service keys were incorporated into the additional validation of the CFDI ProdServ Key. The coexistence of the Carta Porte supplement was incorporated with […]

The state of Espírito Santo has postponed mandatory implementation of the NF3-e, Electric Energy Electronic Invoice, until 1 June 2023. The amendment was established by Ajuste Sinief 2/2023, published on 10/03/2023. The updated national implementation calendar is as follow: Mato Grosso: from 1 June 2022 Alagoas, Amapá, Amazonas, Bahia, Maranhão, Mato Grosso do Sul, Pará, […]

The Thai Revenue Department announced an extension of tax incentives to promote the current e-tax systems. These incentives will be extended until the 31st of December of 2025. These measures highlight the Thai Revenue Department´s intentions, and priority given, to continuously promote the use of e-tax invoices, which are currently of voluntary adoption. Among the […]

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 […]