Regulatory Analysis


 
Posted August 3, 2022 by Robert Pelletier
Romania – SAF-T Filing 2022 – Grace Period Extended

On 1 August 2022, the Romanian National Agency of Fiscal Administration (ANAF) issued a draft order indicating plans to extend the SAF-T filing grace period. The ANAF previously granted a six month grace period to 31 July 2022 for SAF-T filings. The grace period is set to be extended by an additional six months to […]

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Posted August 2, 2022 by Sovos
Slovenia: Fire Brigade Tax Rate Virtually Doubled From 1 October 2022

On 13 May 2022, the Official Gazette of the Republic of Slovenia (no. 68/22) published a decree which amended the Decree on Fire Fee (FBT). The decree came into force on the fifteenth day following its publication and its rules are effective from 1 October 2022. The decree increased the rate of the FBT from […]

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Posted July 21, 2022 by Edit Buliczka
New Policy Statement Was Issued By The Dutch Tax Office

A new policy statement No. 2022-6224 was issued on 12th May 2022 by the Dutch Tax Office. The decree entered into force on 13th May 2022 except for section 3.2 Transport Insurance which will be effective one year later, that is as of 13th May 2023. Although the 11-page decree includes several sections and subsections, […]

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Posted July 7, 2022 by Kelly Muniz
Portugal: Mandatory B2G invoicing for SME’s postponed again

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 […]

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Posted July 5, 2022 by Selin Adler Ring
Saudi Arabia: Recent Updates on the E-invoicing Phase 2

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 […]

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Posted July 1, 2022 by Enis Gencer
Romania: Penalty Relief for the e-transport system

On 30 June 2022, the Romanian Government issued Act No. 106 and changed the effective date of Articles 13 and 14 of GEO, which established the penalties for non-compliance with the e-transport system requirements. As a result, the Romanian authorities will not implement fines for non-compliance with the e-transport requirements until the new effective date, […]

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Posted June 30, 2022 by Enis Gencer
Greece: Clarification from IAPR about B2G E-Invoicing

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 […]

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Posted June 27, 2022 by Marta Sowińska
The EU Council agrees to a mandatory e-invoicing in Poland from January 2024

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. […]

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Posted June 17, 2022 by Enis Gencer
Greece: Periodic invoice reporting deadline extended to 30 June 2022

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.

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Posted June 16, 2022 by Edit Buliczka
Hungary: Supplemental IPT Introduced Due to Ukraine Conflict

From 1 July 2022, a supplemental IPT will be introduced by the Hungarian Government. The government decree (197/2022) is an addition to the existing IPT Law (Act 102/ 2012) and was published on 4 June 2022. The supplemental IPT is an additional charge to be borne by insurers. It is paid on top of the […]

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Posted June 15, 2022 by Enis Gencer
Denmark: New accounting law introduces e-booking requirements

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 […]

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Posted June 15, 2022 by Selin Adler Ring
Saudi Arabia: ZATCA to Subsidize E-invoicing Solutions

In an effort to ease compliance burden on taxpayers, the Zakat (the Saudi Arabian Customs and Tax Authority, ZATCA), has announced that it will offer to subsidize e-invoicing solutions acquired by taxpayers. For this purpose, ZATCA established a new electronic service through which taxpayers may request a subsidy after providing certain details and the invoice […]

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Posted June 13, 2022 by Enis Gencer
EU Council authorizes Poland to introduce mandatory e-invoicing as of January 2024

On 10 June 2022, the Council of the European Union published the Council Implementing Decision authorizing the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC. While it was expected that the mandatory e-invoicing would start as of 1 April 2023, the recently published decision stated that Poland requested […]

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Posted June 13, 2022 by Enis Gencer
Romania: E-Transport technical documentation has been published

The National Agency for Fiscal Administration (ANAF) published the technical documentation for the e-transport system. The technical documentation includes APIs, sample XML files, schema and validation rules. The documentation is available here.

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Posted June 2, 2022 by Victor Duarte
Hungary: Real-time reporting 3.0 – API Documentation Update Published in Test Environment

The Hungarian Tax Authority published in the test environment of the platform an update of the API documentation: Online Invoicing System 3.0 Interface Specification adding new ERROR, WARN, and INFO messages. Currently, this document is available only in Hungarian in the test environment; however, this document and its English version should be published soon in […]

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Posted May 26, 2022 by Filippa Jörnstedt
Portugal Postpones a Stricter Authenticity and Integrity Requirement to 1 Jan 2023

Portuguese authorities have announced another delay to its expected new e-invoicing requirements, by issuing a Ministerial Order that prolongs the validity of PDF invoices for all tax purposes. This is not the first time the entry into force has been delayed, but this time the entry into force has been postponed from 1 July 2022 […]

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Posted May 20, 2022 by Enis Gencer
Romania: Mandatory B2G e-invoicing as of July 2022

The 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 was enacted and published in the official gazette on 17 May 2022. According to the law; B2G e-invoicing will become mandatory as of 1 July 2022. Since November 2021, the RO E-Factura system […]

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Posted May 17, 2022 by Marta Sowińska
Belgium: on its way to implement B2B e-invoicing

On 11 May 2022 Belgium Chamber of Representatives published a draft law amending the law of 2 August 2002 on combating late payment in commercial transactions, as last amended by the law of 28 May 2019, in order to implement electronic invoicing between companies (B2B). Based on the law proposal, companies (with the exception of […]

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