Recent Global E-Invoicing developments from around the world (more than 40 countries)

AFRICA REGION

• e-Invoicing and e-Tax Compliance in Africa

AUSTRALIA

• Australia approves B2B e-invoicing

• Australia e-invoice July 2023 proposal

• E-invoice July 2023 proposal

BAHRAIN

• Bahrain is assessing the e-invoicing capacity of its taxpayers

BELGIUM

• Belgian eInvoicing plans

• Mandatory B2B E-Invoicing in Belgium … what we heard …. (Update June 17)

BENELUX

• Mind the VAT gap: what the changes mean for Benelux countries

BOLIVIA

• Bolivia: electronic invoicing updates

BRAZIL

• New Ajuste SINIEF 16/22 Postpones Implementation of the NF3-e

CHINA

• E-Invoicing push in China 2022: The fully digitalized E-Fapiao program expanded

• The scope of the pilot program for the fully digitized e-invoice keeps expanding

DENMARK

• Denmark approved a new Bookkeeping law cover e-Invoice!

• Denmark modernizes its Bookkeeping Act to promote the digitalization of accounting

• New accounting law introduces e-booking requirements

DOMINICAN REPUBLIC

• Draft regulation on mandatory E-Invoicing

• e-CF mandatory e-invoicing 2023

ECUADOR

• Ecuador Establishes Deadline for Taxpayers to Implement E-Invoicing

• E-invoicing will become mandatory for certain taxpayers in Ecuador

• Government addresses E-invoicing Obligations during COVID

• New resolution establishing e-invoicing obligations to taxpayers previously out of scope

• November 2022 E-invoicing Changes

EGYPT

• Five key questions about e-Invoicing in Egypt

EL SALVADOR

• Overview of status and relevant aspects of electronic invoicing

EUROPE

• CTC developments in Southern Europe: the most influential models of the region

EUROPEAN UNION

• eInvoicing & eReporting in the EU – Timeline

• E-invoicing in the Group on the Future of VAT

• EU published VAT in the Digital public consultation results

• EU VAT Digital Reporting Requirements (DRR) e-invoice harmonisation update

• EU VAT in the Digital Age proposals 16 November 2022

• EU VAT in the Digital Age reforms update

• European Commission proposal on VAT in the Digital Age and DAC8 will be published November 16, 2022

• European Commission seeks to harmonise e-invoice and real-time reporting

• Key areas under VAT in the Digital Age

• VAT Expert Group – Minutes of the 31st meeting (June 10, 2022)

• VAT Expert Group meeting #31 on June 10, 2022

• VAT in the Digital Age; Input public consultation published

FRANCE

• All You Need to Know About E-invoicing and E-Reporting Standards in France

• Amending Finance Bill for 2022 Will Require E-Invoicing Beginning in July 2024

• e-Invoicing – e-Reporting reform: new version of the external specifications (v1.3 / v2.0) published

• France VAT B2B e-invoicing and B2C e-reporting July 2024 – new use cases

• Government updates E-invoicing FAQs

• New e-invoicing and e-reporting specification in France

FRANCE/POLAND/SPAIN/UKRAINE

• Which Countries Have E-Invoicing Mandates Coming In 2023 And Beyond

GERMANY

• Review of the e-bill summit 2022

GREECE

• Clarification from IAPR about B2G E-Invoicing

GUATEMALA

• Electronic invoice regime FEL

• General VAT Regime now requires mandatory electronic invoicing

• Guatemala FEL VAT e-invoicing rollout completes

INDIA

• E-invoicing Scope Expected to be Expanded

• Govt plans to make GST e-invoicing must for companies with Rs 5-cr turnover

• GST council to approve 6th e-invoice generation portal

• GST council to approve 6th e-invoice generation portal

• India to cut e-invoice threshold to 5 Crore from January 2023

• Mandatory e-invoicing for companies with Rs 5 crore sales from January 1, 2023

• Observations on electronic invoicing system: Benefits and potential opportunities

ITALY

• A new group of taxpayers will be brought into the scope of e-invoicing

• E-account, Esterometer, San Marino: what changes from 1 July

• Extension E-Invoicing to small businesses

• From 1 July electronic invoice obligation to San Marino

• Government extends e-invoicing obligations of small enterprises

• Italy extends mandatory electronic invoicing to smaller businesses

• Malaysia identifies Italy as a good practice for e-invoicing

• TD16 for internal reverse charge and issuance of credit notes

• VAT numbers: Myfoglio launches the flat rate offer for electronic invoicing

JAPAN

• E-invoice journey in Japan

KENYA

• Electronic tax invoice: VAT taxpayers have until July 31 to upgrade

LUXEMBOURG

• Mandatory B2G e-invoicing in Luxembourg since May 18, 2022

MALAYSIA

• Malaysia to introduce gradual e-invoicing implementation in 2023

MEXICO

• CDFI version 4.0 mandatory from 1 Jan 2023

• CFDI 4.0 – Mexico Updates e-Invoice Format

• Mexico CFDI e-invoicing – 4.0 delayed till 2023

• New mandatory RFC validation method in Mexico

MIDDLE EAST

• E-invoicing and CTC in the Middle East — the beginning of a new era

OMAN

• Oman to introduce e-invoicing

PANAMA

• Guidance on use of authorized fiscal equipment, electronic invoicing

• Panama establishes schedule for certain taxpayers to implement e-invoicing

PERU

• Draft Resolution Introduces Changes to Peru’s E-transport Document

• SUNAT postpones the deadline for the transmission of electronic invoices and related electronic notes until 1 January 2023

• Urgency Decree extends the deadline for transmission of electronic invoices and receipts issued by professionals, once again

PHILIPPINES

• E-invoicing in the Philippines in a Nutshell

• EIS VAT e-invoicing launched

• Philippines tax agency issues regulations on implementation of e-invoicing system

• Philippines’ CTC e-invoice reporting system is officially live

POLAND

• Government receives EU Permission for obligatory e-invoicing

• Mandatory E-Invoicing as of 2024

• Mandatory e-invoicing likely to be postponed in Poland

• Mandatory KSeF has been moved

• Mandatory KSEF will be effective from January 1, 2024

• Mandatory structured invoices in local government units

• Mandatory structured invoices postponed to January 1, 2024

• Poland e-Invoicing System postponed to 2024!

• Poland eInvoicing to be introduced as from January 1, 2024

• Poland Introducing Mandatory E-Invoicing from 2024

• Poland release electronic invoice software (KSeF)

• Poland Will Make B2B Electronic Invoicing Mandatory

• Postponement of Mandatory E-Invoicing to 1 January 2024

• The obligatory KSeF as of 2024

• Update on mandatory e-invoicing, proposed extension of 0% VAT rate to support Ukraine

PORTUGAL

• Deadline further extended for acceptance of invoices in PDF format

• Digital signature requirements in Portugal

• Mandatory B2G invoicing for SME’s postponed again

ROMANIA

• B2B e-invoicing and transport registration system are mandatory from July 2022

• E-Invoice System Mandatory in B2G Relationships and B2B (high risk products only) from 1 July 2022

• E-Invoicing: Questions Remain as Deadline Looms

• Five key questions about e-Transformation in Romania

• Introduction Of Mandatory Electronic Invoicing Rules For Certain Goods And Services

• Partial e-invoicing for B2B fiscal products

• Questions remain as deadline looms

• Romania introduces mandatory issuance of e-Invoices for B2B ”high fiscal risk” transactions

• Romania to implement countrywide e-invoicing requirements for public and private sectors

RUSSIA

• Paper invoices are not going to be cancelled

• Russian e-invoicing – full mandatory B2B on hold

SAUDI ARABIA

• Electronic Invoicing – Integration phase – First group updates

• First Wave of KSA E-Invoicing Phase 2

• Phase Two of e-Invoicing Project Implementation Procedures (KSA)

• Phase-2 of Saudi E-invoicing: Who should comply and how?

• Recent Updates on the E-invoicing Phase 2

• Saudi Arabia 2023 mandatory e-invoices (FATOORAH) update

• Saudi Arabia implementing phase two of new e-invoicing requirements

• Saudi Arabia releases final e-invoicing regulations for Phase 2

• Zakat, Tax and Customs Authority Initiates Procedures for Implementing Phase Two (Integration Phase) of E-invoicing Project

• ZATCA to Subsidize E-invoicing Solutions

SERBIA

• Reminder of 1 July 2022 deadline for certain e-invoice obligations

SLOVAKIA

• New indicative dates for the CTC roll-out in Slovakia

• Public test operation for e-invoicing in Slovakia

• Sending data to the financial administration within the e-invoicing information system

SPAIN

• Spain SIF electronically produced invoices delay to July 2024

TANZANIA

• Ditch physical, let’s get digital!

THAILAND

• E-Invoicing System in Thailand

UNITED KINGDOM

• Electronic invoicing update

UNITED STATES

• E-invoicing in The United States

URUGUAY

• New version 1.42.1 of the Electronic Invoice’s Schema

• New Versions of the E-invoice Technical Documentation and XSD Schema have been published

VIETNAM

• How to Prepare for E-invoicing Obligations in Vietnam

• Official mandatory application of e-invoices in Vietnam

• Vietnam’s E-Invoice System to Provide Online Services

WORLD

• 5 key Questions on E-Invoicing in ……

• Automating Invoices – It’s not a walk in the park

• Companies work together to build global e-invoicing exchange

• Digital transformation: why combining AP, AR, and e-document compliance is key

• Drive sustainability through E-invoicing

• E-Invoicing changes per July 1, 2022 … are you ready?

• E-Invoicing in acceleration

• How to prepare for mandatory e-invoicing

• KPMG’s Week in Tax: 11 – 15 July 2022

• Peppol 5-corner model pilot to help tax authorities tackle VAT fraud

• Peppol usage worldwide

• TBI Expert View by Taxback International S1 EP2 : “Staying Ahead of Tax Digitalisation”

• The Fundamentals of Tax Technology

• The rise of mandatory e-invoicing – and why tax is critical for compliance

• What is e-invoicing?