Sistem E-Faktura B2G electronic invoices May 2022; B2B January 2023 Serbia has confirmed the 2022 mandated Sistem E-Faktura e-invoices requirement for B2G transactions from 1 May 2022 (previously 1 January 2022). B2B invoices will still go ahead from 1 January 2023. This covers the creation, issuance, sending
Romania eFactură electronic invoices now open to registrations; phased launch 2022-23 Eligible businesses may now register for Romania’s new B2B RO e-invoicing regime. The first phase of mandated e-invoices is for fraud high-risk supplies (see below), and starts 1 July 2022 the Ministry of Finance has
Mandatory Online Electronic Invoices for remaining VAT registered business extending to 1 July 2023 The remaining small taxpayers now already on the state FEL e-invoicing platform have been given a three-month extension. Guatemala’s Superintendent of Tax Administration (SAT) has moved the registration deadline from 1
European Commission seeks to harmonise digital Continuous Transaction Controls ‘CTC’ options for VAT e-invoice and real-time reporting The European Commission (EC) is undertaking a review to introduce harmonised Digital Reporting Requirements (DRR) (previously known as ‘Transaction Based Reporting’) across the 27 member states. A public consultation
European Commission permits Poland to deviate from VAT Directive to impose obligatory B2B e-invoicing 1 April 2023 – 3 months later than original Jan plan Poland has been given by the EC a temporary departure from Articles 218 and 232 of the VAT Directive to be
KSeF National e-invoicing System voluntary launched 2022; mandatory from 1 April 2023 following EU approval Poland’s Ministry of Finance has introduced voluntary B2B electronic invoices on 1 January 2022 after a delay from 1 October 2021. This is supported with a centralised clearing invoice database
European Commission call for evidence and public consultation on 3 reforms to EU VAT The European Commission is inviting feedback on three proposed reforms to improve the efficiency, fairness and tax collections of the 27-member state VAT regime : Separate reforms to OSS and IOSS were
European Commission VAT reforms public consultation extended 20 days The EC has stretched out the public consultation deadline of its VAT in the Digital reforms from 15 April to 5 May 2022. The public call for evidence phased completed on 17 February. The consultation seeks
Small enterprises guidance for joining e-invoicing and e-reporting before Jan 2026 The French General Directorate of Public Finance has confirmed the status of small enterprises wishing to join on a voluntary basis the implementation of French e-invoicing from July 2024. They will be mandated to
Spain to add live B2B e-invoices to existing SII real-time reporting; rollout between 2024 and 2026; legal obligation on ERP and billing system vendors to offer compliant systems A technical specification Bill launching mandatory B2B e-invoices, with government pre-clearance with AEAT, the state tax agency,
