Peru’s tax authority, SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria), introduced Electronic Payment Receipt, CPE, e-invoicing in 2010, and mandated it for all taxpayer above 75 UIT annual turnover in 2017. New requirements were introduced on 1 April 2021 for small taxpayers, but
The Australian Tax Authority (ATO) has targeting mandatory electronic invoicing on B2G transactions by July 2022. With New Zealand, in February 2019 is launched a Peppol-based regime. This will then be rolled out initially voluntarily to the wider economy as an open network automated exchange
Spain to add live B2B e-invoices to existing SII real-time reporting; rollout between 2023 and 2025 The Spanish government’s Council of Ministers has approved on 30 November 2021 a law (‘Crea y Crece‘ Recovery, Transformation and Resilience Plan) mandating electronic invoice issuing and receiving by
Tax registers with live reporting to the Revenue Authority The Kenya Revenue Authority KRA started in August 2021 the operations of e-invoicing cash registers under which taxpayers to maintain a tax register that is able to transmit tax invoice data to the Kenya Revenue Authority
Confusion on monthly transaction-based reporting for non-residents due from 1 January 2022 Foreign businesses with a Portuguese Value Added Tax registration for local taxable transactions face new invoice reporting requirements from 2022. Although the failure of a first vote on the 2022 budget means these
Beginning of end of self-prepared VAT returns Hungary is to join Italy and Spain in offering taxpayers pre-completed VAT returns – eVAT – from 12 November 2021. They were originally planned for 1 July 2021, but the National Tax and Customs Administration (NAV) had to
Quick response codes and ATUD invoice ID Portugal is set impose invoice QR Code and ATCUD unique invoice ID’s from 1 January 2023 for ATCUD – a delay from the last deadline of 1 Jan 2022. This follows several delays mainly due to the COVID-19
Argentina’s tax authority, AFIP – Federal Administration of Public Taxes, completed the mandatory imposition of eFactura in July 2019. E-invoices had first been introduced in 2003 on a voluntary basis. QR codes on e-invoices were imposed in the first half of 2021. You can keep up-to-date
Real-time invoice reporting phased to pre-filled VAT returns plans suspended Hungary first introduced live invoice reporting in July 2018 for B2B transactions above HUF 100,000. The regime has since been extended to all transactions – B2C consumer (April 2021) and the threshold withdrawn (June 2020).
Electronic invoicing 2021 phased introduction Albania has rolled out its mandatory electronic invoice regime in 2021 in the following stages: 1 Jan 2021 – B2G transactions 1 Jul 2021 – B2B transactions 1 Sep 2021 – B2C transactions Eligible taxpayers must use government certified invoice
