AFRICA REGION
AUSTRALIA
BAHRAIN/GCC
BELGIUM
- B2G electronic invoicing is the new standard in Belgium
- Mandatory E-invoicing in Belgium
- VATConsult Newsletter – December 2022
BOLIVIA
- Bolivia will mandate the 4th group of taxpayers to comply with the e-invoicing regime
- How does e-Invoicing in Bolivia work?
- SIN extends the grace period for the third group of taxpayers
CANADA
CHILE
CHINA
CZECH REPUBLIC
DENMARK
- Denmark delays digital certified invoicing and bookkeeping
- Denmark goes digital in accounting & taxation
- Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting
ECUADOR
EGYPT
- Egypt Extends Final Deadline for Individual Entities to Register for E-Invoicing
- Egyptian Tax Authority to Require Operators to Issue Electronic Invoices
- Refusing e-invoices
EUROPE
EUROPEAN UNION
- A proposal on new policies under ViDA to help and support EU businesses
- Be prepared for the proposals of the European Commission on ”VAT in the Digital Age” (ViDA) on December 7
- Commission Implementing Decision (EU) 2017/1870: European standard on electronic invoicing and the list of its syntaxes
- EC wants VAT via e-invoicing
- Embracing the digital transition to help fight VAT fraud and support EU businesses
- EU 2028 Digital Reporting Requirements (DRR) and e-invoicing
- EU directive stresses urgency of tax digitisation
- EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age
- EU structured e-invoices mandated 2028 intra-community supplies
- EU VAT in the Digital Age ViDA adopted by EC
- Europe accelerates mandatory digital invoicing
- European Commission proposals to modernize and digitalize VAT system
- Questions and Answers: VAT in the Digital Age
- VAT goes digital – the tax practitioners’ perspective
- VAT in the Digital Age – The rise and rise of einvoicing in the EU
- VAT in the Digital Age (Part 3): digital reporting requirements and mandatory e-invoicing
- VAT in the Digital Age (ViDA) – A revolution is underway
- VAT in the Digital Age (ViDA): DRRs and eInvoicing
- VAT in the Digital Age proposal issued to modernize the EU VAT system
- VAT in the digital age, summary of EU published legislative proposals
- VAT in the Digital Age: Digital reporting and E-invoicing
- VAT in the Digital Age: What You Need to Know
- Vertex On Demand Webinar: VAT Reporting and SAF-T
- ViDA – Impact on business processes – Part 2: Recipient should be able to accept E-invoices, Member States may make it mandatory to issue…
- ViDA – Impact on business processes – Part 4: Invoices SHALL be issued in a structured electronic format if subject to Digital Reporting Requirements as of…
- ViDA – Impact on business processes – Part 5: An invoice shall be issued no later than 2 working days following the chargeable event as Jan 1, 2028
- ViDA – Impact on business processes – Part 6: Elimination of the possibility to issue summary invoices (art. 223) as of Jan 1, 2028
- ViDA – Impact on business processes – Part 7: Content of the invoices (art. 226), 3 new data points as of Jan 1, 2028
- ViDA – Impact on business processes – Part 8: Digital Reporting Requirements to be filed electronically two days after date of the issuance of the…
- ViDA – more VAT in the Digital Age adopted texts
- ViDA Analyzed – Part 1: E-invoicing will be the general rule for the issuance of invoices – Legal basis
- ViDA Analyzed – Part 7: Digital reporting system for supplies of goods and services for consideration carried out within the territory of one Member…
- ViDA comments, what are your thoughts?
EUROPEAN UNION/SWEDEN
FRANCE
- B2B eInvoicing, who bears the responsibility?
- How is e-reporting affecting B2C transactions in France?
- How to prepare for France’s e-invoicing and e-reporting mandate in 2023
GERMANY
- EU Sustainability Reporting Standards: EFRAG seeks experts to develop an XBRL taxonomy
- Germany: Introduction to the B2B Electronic Invoice
- Special announcement: E-invoicing obligation for B2B in Germany?
GREECE
- AADE: Final letter for sending receipts to myDATA; lockouts and fines are coming otherwise
- myDATA: Out of service from Saturday 17/12, 02:00, to Sunday 18/12, 23:00, due to upgrade
- MyDATA: Penalties regarding Electronic Tax Mechanisms (F.I.M)
- VAT practical help myDATA – Exemptions from VAT
GUATEMALA
HUNGARY
- Hungary SAF-T mid 2023?
- New two-step identification in the National Tax and Customs’ Online Invoice system
INDIA
- CBIC clarified there is no proposal to reduce E-invoicing threshold limit to Rs 5 Cr w.e.f January 01, 2023
- CBIC issued a clarification on various issue pertaining to GST
- CBIC: No Proposal to Lower the e-Invoicing Threshold from Rs 10 Crore
- E-invoicing update – FAQs on generating e-invoices for GST filing
- GST: CBIC Clarifies Issues on No Claim Bonus offered by Insurance Companies and Exemption from E-Invoicing
- India B2B e-invoicing threshold cut to ₹5 Jan 2023 refuted
- Penalties For Non-Generation Of E-Invoice
ITALY
JAPAN
KYRGYZSTAN
- E-Invoicing For Goods Mandatory In Kyrgyzstan From January
- Kyrgyzstan ETTN e-invoicing January 2023
- Kyrgyzstan makes e-Invoicing mandatory for all entrepreneurs
- Kyrgyzstan Requiring E-Invoice for All Goods Suppliers from 2023
LITHUANIA
- Lithuania to expand to scope of e-Invoicing
- Lithuanian government calls for developing an e-invoicing solution
LUXEMBOURG
MALAYSIA
MAURITIUS
NEW ZEALAND
POLAND
- All transactions/invoices to be reported to the National E-Invoice system
- Bill: Structured invoices mandatory from 2024
- Director of the Ministry of Finance: KSeF means benefits for entrepreneurs and the tax administration
- Draft act amending the act on tax on goods and services and some other acts (KSeF)
- Draft Act on the mandatory Implementation of the National e-Invoice System (KSeF) has been released
- Draft legislation making e-invoicing mandatory effective 1 January 2024
- Draft legislation published amending the VAT Act and adopting mandatory e-invoicing via KSeF
- Draft regulations on mandatory electronic invoicing have been published in Poland
- E-Invoicing via KSeF
- Electronic Invoicing is to be Mandatory in Poland from the Beginning of 2024
- Mandatory e-invoicing under KSeF is getting closer
- Mandatory KSEF – draft regulations now available
- Mandatory KSeF from January 1, 2024
- National e-Invoices system (KSeF) from 2024
- No more traditional invoices. A draft law on mandatory e-invoices has been published
- Obligatory structured e-Invoices in Poland from January 1, 2024
- Poland issues draft regulations on mandatory electronic invoicing
- Poland mandatory B2B KSeF e-invoices Jan 2024 – regulations issued
- Polish government launches a draft amendment to implement the KSeF e-invoicing obligation
- Structured invoices – Public consultation in Poland
- Structured invoices are getting closer
PORTUGAL
- Billing SAF-T in Portugal: A New Obligation for Non-Residents
- Dispatch no. 8/2022-XXII on SAF-T filing due dates, PDF equivalent to invoices till end 2023, …
- Invoice reporting obligations and changes in Portugal regarding qualified electronic signature requirements on e-invoice
- New Order Establishes Grace Period for Invoice Reporting Obligation and Postpones QES Requirement for E-Invoices
- Portugal Authenticity and Integrity E-invoicing Requirements
- Portugal Introduces Important Changes to Invoice Reporting Obligations and E-invoicing Beginning in 2023
- Portugal mandatory Accounting SAF-T delay to January 2024
- Portugal non-residents: digital invoice ATCUD delayed to January 2024
- Portuguese SAF-T mandatory for non-established businesses
- Postponement of accounting SAF-T file
- SAF-T file and invoice obligations in Portugal and potential future plans
ROMANIA
- ANAF reduces the number of middle taxpayers to 15,000. Opt-outs will be able to opt-in to file D406 (SAF-T) but cannot opt-out afterwards
- B2G and B2B e-invoicing with the RO e-Invoice platform
- Five key questions about electronic invoicing in Romania | New edition
- Now it’s time for medium taxpayers in Romania SAF-T
- Romania B2B RO e-invoicing eFactură delayed till 2024
- Romania still loses a third of its VAT to the budget, but the digitization of ANAF will have a visible impact
SAUDI ARABIA
- Announcement of 2nd wave for E-invoicing – Phase 2 implementation
- End of E-invoice pilot testing phase and Fatoora portal go-live
- KSA announced the businesses affected by the second wave of the integration phase
- Saudi Arabia 2023 mandatory e-invoices (FATOORAH) updates
- Saudi Arabia Determines Criteria for Second Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Scope of E-invoicing Phase 2 further clarified
- SNI Podcast – KSA e-Invoicing Phase 2
- Zakat, Tax and Customs Authority Determines the Criteria for Selecting the Taxpayers in Wave 2 for Implementing (Integration Phase) of E-invoicing
- ZATCA announces new threshold for phase-2 e-Invoicing
- ZATCA defines criteria for selecting establishments in 2nd phase of e-invoicing
- ZATCA has issued a detailed e-invoicing guideline recently
SERBIA
- Amendments to the E-Invoicing, Fiscalisation and VAT Laws
- Changes to Serbian VAT law
- Delibašić: E-invoices bring faster VAT refunds
- Draft Law on Amendments to the Law on Value Added Tax
- Final versions of the amended fiscal laws in Serbia have been published
- Last Call of Serbian e-Invoicing Process: Sistem e-Faktura
SLOVAKIA
SOUTH KOREA
SPAIN
- Changes to SII technical requirements in Spain
- Mandatory B2B e-invoicing approved in Spain
- Spanish SII
- Ticket Bai Spain’s New Invoicing and Tax Compliance System
SWEDEN
- Position statement: Right to deduct input tax on acquisitions and a conton before the voluntary tax liability
- The future of VAT: reporting and invoicing in Sweden
- How to apply for the e-Document system in Turkey?
UKRAINE
- DPS and ACC held a meeting on the formation of a standard audit file (SAF-T UA)
- Ukraine Standard Audit File for Tax ‘SAF-T UA’ update
- Update of electronic file of the payer, which allows large taxpayers to download SAF-T UA
UNITED STATES
WORLD
- Digital Reporting | Season 3 Episode 3 | TBI Expert View
- E-invoice, CTC and e-document compliance for beginners
- Key findings from our E-invoicing Compliance Readiness survey, including Dos and Don’ts
- Pagero regulatory forecast 2023
- Remember: ICC principles to authorities to implement a CTC system (E-invoicing/Real-Time Reporting)
- SNI Tax Technology News – December Newsletter
- Webinar: The Evolution of Tax in the Digital Age
