Last update: Dec 22, 2021
| Australia | by July 1, 2022 | Link | Plans to become e-invoicing ready |
| Belgium | Not known | Link | Gradual implementation of mandatory B2B E-Invoicing |
| Belgium | Jan 1, 2022 | Link | Wallonia: Mandatory B2G E-Invoicing |
| Bolivia | Dec 1, 2022 | Link | Mandatory E-invoicing for selected taxpayers |
| Bulgaria | Draft | Link | National Revenue Agency (NRA) is preparing a concept for the introduction of electronic invoicing in Bulgaria |
| Colombia | Jan 1, 2022 | Link | Implementation of Purchase Support Document who are not subject to e-invoicing |
| China | Link | E-Invoicing advanced version piloted in Shanghai, Guangdong, and Inner Mongolia | |
| China | 2023 | Link | VAT e-invoicing to all existing taxpayers nationwide |
| Cyprus | Jan 1, 2022 | Link | Mandatory B2G E-invoicing |
| Egypt | Jan 1, 2022 | Link | No longer ability to deduct VAT on paper invoices |
| El Salvador | Link | Development electronic invoicing system | |
| France | 2023-2025 | Link | Mandatory B2B E-invoicing/Real Time Reporting |
| Germany | ??? | Link | New coalition agrees on implementation E-Invoicing and Real Time Reporting |
| Guatemala | Link | Extension FEL E-Invoicing regime | |
| Italy | Jan 1, 2022 | Link | Extension of the E-invoicing system to cross-border invoices. Mandatory B2G E-ordering. |
| Italy | July 1, 2022 | Link | Mandatory Electronic invoicing scheme between Italy and San Marino |
| Italy | July 1, 2002 | Esterometro discontinued, both outbound and inbound invoices involving non-Italian partners must be sent to the SdI system | |
| Japan | Fall 2022 | Link | Japan considers Peppol as countrywide e-invoicing standard as of fall 2022 |
| Jordan | ?? | Link | E-invoicing solution facilitating the collection of information and the transparency of transactions with the tax administration |
| Kenya | Aug 1, 2021 | Link | Roll-out e-invoicing |
| Latvia | Draft – 2025 | Link | Mandatory B2B and B2G |
| Lesotho | Link | Implementation of VAT e-invoicing solution | |
| Luxembourg | By 2023 | Link | Mandatory B2G E-Invoicing |
| New Zealand | Mar-22 | Link | Obligation to create, issue and hold Goods and Services Tax (GST) invoices to reflect the digitisation of accounting and the future use of e-invoicing |
| Norway | 2022 | Link | SAF-T digital filing replaces VAT return 2022 |
| Panama | As of Jan 1, 2022 | Link | E-invoicing to become mandatory for certain Panamanian taxpayers |
| Paraguay | Pilot Jan 1, 2022 | Link | Mandatory E-Invoicing – Dates set for Pilot and Voluntary participation phase |
| Philippines | Jan 1, 2022 | Link | Pilot Launch of e-invoicing |
| Poland | Jan 1, 2022 | Link | Optional B2B E-Invoicing as of Jan 2022, mandatory as of 2023. |
| Poland | Jan 1, 2022 | Link | Real Time Reporting |
| Poland | Jan 1, 2022 | Link | SAF-T Updates |
| Portugal | 2022 | Link | ATCUD (delayed till 2023) and QR codes (Jan 1, 2022) obligatory invoice elements |
| Portugal | 2022 | Link | Mandatory to Declare the SAF-T Accounting File |
| Portugal | Sept 30, 2021 – Jan 1, 2022 | Link | New deadlines in B2G e-invoicing mandate |
| Romania | 2022 | Link | Mandatory SAF-T in Romania from 2022 |
| Romania | Sept 1, 2021 | Link | Mandatory B2G E-Invoicing |
| San Marino | Oct 1, 2021 – Jully 2022 | Link | E-invoice Requirement for Companies Selling Goods in Italy, voluntary Oct 1, 2021, Mandatory as of July 2022 |
| Saudi Arabia | Dec 4, 2021 | Link | B2B E-invoicing mandatory as of Dec 4, 2021 |
| Serbia | As of Jan 1, 2022 | Link | Mandatory E-Invoicing (Jan 1, 2022 for B2G) |
| Slovakia | Draft | Link | Proposals to require B2B government pre-approved electronic invoicing, consultation process started |
| Slovakia | Jan 1, 2022 | Mandatory B2G E-Invoicing | |
| Slovenia | Link | Plans to introduce B2B E-Invoicing | |
| Spain | Draft | Link | Mandatory live B2B e-invoices to existing SII real-time reporting; rollout between 2023 and 2025 |
| Spain | April 1, 2022 | Adoption of TicketBAI becomes mandatory for consultancies collaborating with the Provincial Council of Álava (Optional As of Jan 1, 2022) | |
| Turkey | Jan 1, 2022 | Businesses with annual gross revenue > TRY 3 million and > TRY 500,000 in certain sectors required to issue e-Fatura invoices | |
| Vietnam | July 22 | Link | Vietnam prepares to roll out e-invoicing for all businesses |
| Ukraine | 2023 | Link | SAF-T Gradual implementation as of 2023 |
| United Kingdom | 2022 | Link | Extension of MTD to all taxpayers |
| Uruguay | Sept 30, 2021 | Link | Deadline for Reporting Software Solutions Used to Issue Electronic Invoices |
| United States | 2022 | Link | Launch of E-Invoicing Market Pilot |
Check also the previous articles on ”Looking back @2021”
- Brexit
- E-Commerce VAT Directive launched in the EU per July 1, 2021
- Next to the EU, 14 countries implemented VAT on E-Commerce, another 7 will implement in 2022
- Saudi-Arabia is the first country in the Middle East launching E-Invoicing, UAE may follow
- The concept of Fixed Establishments remains a major risk, and even why?
- Intrastat: Major updates applicable as of Jan 1, 2022
- Implementation/changes E-Invoicing & Real Time Reporting during 2021
- ECJ cases decided in 2021 on ”Taxable Amount”
- 49 ECJ VAT Cases decided (incl. orders) in 2021
- Split Payments
- Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied
- Activities of the VAT Expert Group
- ECJ cases decided in 2021 on ”Exemptions”
- Pre-Filled VAT returns
- SAF-T (or equivalent) regulations, some more countries will implement
- Environmental Tax – Will Plastic Tax stop pollution?
- VAT Grouping, a tool to avoid VAT leakage, optimize VAT receivables and simplify processes
- EU VAT Committee met twice and a proposal to transform it into comitology committee was discussed
- ECJ cases decided in 2021 on ”Right to deduct VAT/Refund of VAT”
- Global VAT rate changes, continuous monitoring needed
