Developments of E-Invoicing/Digital VAT reporting in Europe: Are you ready for Jan 1, 2022 (and 2023, and 2024, and 2025)

2021

• January 2021: Hungary – RTIR invoice real-time information reporting
• April 2021
  • Hungary – Live reporting B2C mandatory
  • UK – Making Tax Digital Phase 2
• October 2021: Greece- Implementation of E-Books

2022

• January 2022
  • Cyprus – Mandatory B2G e-invoicing
  • Italy – Replacement Esterometro with SdI
  • Italy: Input e-invoices documenting purchases from foreign business suppliers must be submitted through the SDI portal
  • Norway – SAF-T based digital VAT return
  • Poland – Optional B2B E-Invoicing
  • Portugal – Mandatory to mention QR on invoices
  • Romania _ SAF-T reporting
  • Serbia: Grandual implementation of mandatory e-invoicing incl. B2G, B2B
• July 2022: Italy – Mandatory E-invoicing with San Marino for the supply of goods

2023

• January 2023
  • Poland – Mandatory B2B E-Invoicing & Real Time Reporting
  • Portugal – Mandatory to mention ATCUD code on invoices
  • Slovakia – Proposal for mandatory B2B and B2C E-Invoicing

2024

• France: Gradual implementation of B2B E-invoicing & Real Time Reporting

2025

• Latvia: Proposal for Mandatory E-Invoicing for B2B and B2G Transactions

What’s in the pipeline?

• Belgium – Intention to implement mandatory B2B E-Invoicing
• Bulgaria – Proposal for implementation in 2023?
• Germany – Talks about implementation mandatory B2B E-Invoicing
• Spain: Mandatory B2B E-Invoicing

See also 

• Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….