E-Invoicing & E-Reporting developments in the news in week 31/2023

Global

• Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

Highlights in the European Union

• France delayed the implementation of mandatory E-Invoicing and Real Time Reporting – We noticed that new implementation date will be announced in Sept 2023.
  • BREAKING – France e-invoicing delayed
  • Who are the service providers that will file their application to become a PDP in France?
• Poland will implement mandatory E-Invoicing and Real Time Reporting per July 1, 2024 – KSeF mandatory from July 1, 2024 – the president signed the act
• Germany
  • DELAYED? German e-invoicing obligation: e-invoices for domestic B2B supplies as of 2026
  • On July 25, 2023, the European Council issued a Council Implementing Decision approval for mandatory E-Invoicing in Germany
• Romania
  • On July 25, 2023, the European Council issued a Council Implementing Decision approval for mandatory E-Invoicing in Romania
  • The technical regulations on the mandatory B2B E-Invoicing in Romania have not yet been released.
• Spain
  • On June 15, 2023, Spain issued a Draft Royal Decree to implement mandatory E-Invoicing. It is open for public consultation till July 10, 2023, The planned implementation date, which was set at July 1, 2024, will be postponed. Spain does not have the approval yet from the European Commission to implement mandatory B2B E-Invoicing.
• Denmark
  • E-Invoicing will not be mandatory in Denmark. The bookkeeping system just need to allow for receiving and sending e-invoices.
  • Requirements for digital standard bookkeeping systems – No mandate for sending/receiving E-Invoices
• VIDA
  • On June 16, 2023, an ECOFIN (Minsters of Finance of the Member States) meeting took place. The Member States are positive on implementation of ViDA. Some concerns were raised on the date of implementation (both 2024 and 2028 changes), timeframe to issue and report E-Invoices, summary invoices, …  – Find out what the countries think about ViDA
  • On June 20, 2023, the European Parliament issued a draft report on ViDA and suggested +/- 300 (!!) changes.
• European Commission: eInvoicing Country Factsheets for each Member State & other countries

---

ASIA PACIFIC

• SNI Webinar – Recorded version & Slide deck – e-Invoice Guide for Businesses in the APAC Region | Part 1

BAHRAIN/EGYPT/GCC/OMAN/SAUDI ARABIA/UNITED ARAB EMIRATES

• General Outlook of E-Invoicing of Gulf Countries

BELGIUM

• Political agreement on proposed e-invoicing and e-reporting tax reform failed

BELGIUM/EUROPEAN UNION/FRANCE/GERMANY/POLAND/ROMANIA/SPAIN

• E-invoicing in Germany and the EU – an Update

BOLIVIA

• The SIN of Bolivia extends the term to implement the Online Billing Modality for the Fourth and Fifth groups of taxpayers assigned as of 10/01/2023

BOTSWANA

• Botswana e-invoicing tender

CHINA

• Digital Invoicing: Say goodbye to traditional invoices and fully enter the digital era

DENMARK

• Requirements for digital standard bookkeeping systems – No mandate for sending/receiving E-Invoices

EUROPEAN UNION

• Mastering E-Invoicing – How Modern Subscription Business can stay ahead of the Curve
• EESPA statement on Borderless E-Invoicing and EU Sovereign Clouds
• Editorial: E-Invoicing implementation in the EU … Why can’t we live together?

EUROPEAN UNION/GERMANY

• The EU Authorizes Germany to Implement Mandatory E-invoicing for B2B Transactions

FRANCE

• How Can PDPs Facilitate Your Operations in the New E-invoicing Regime in France?
• Postponement of Mandatory E-invoicing and E-reporting in France
• The Power of Mandatory E-Invoicing in France and its Global Impact
• France Releases Updated E-invoicing Technical Specifications
• Updated External Specifications for e-invoicing and e-reporting published
• France postpones electronic invoicing initially scheduled for 1 July 2024
• French e-invoicing and e-reporting implementation delayed
• The Roll-Out Of Electronic Invoicing Scheduled For July 2024 Has Been Postponed To A Later Date
• eInvoicing in France postponed
• E-Invoicing/E-Reporting: French tax authorities updated the B2B External Specifications

FRANCE/GERMANY/HUNGARY/POLAND

• What Advantages Will the New French E-invoicing System Have, and How Can You Make the Most of Them?

GERMANY

• E-Invoice: A worthwhile effort
• B2B E-invoicing in Germany to Become Mandatory in 2026
• This is What the New E-invoicing Obligation for Germany Could Look Like
• Germany Proposes to Introduce Mandatory B2B E-Invoicing and Reporting from January 2026
• Draft law on E-Invoicing published
• Germany delays mandatory B2B eInvoicing

INDIA

• GSTN issued Important Advisory on E-Invoice – Services Offered by the Four New IRPs
• Over 4 lakh businesses to issue e-invoices as threshold lowers to ₹5 crore from August 1, 2023

MALAYSIA

• Guidelines for Malaysia’s New E-Invoicing Requirements

POLAND

• Poland Releases an Updated Version of the KSeF API
• Poland’s Mandatory E-Invoicing System Signed into Law
• Mandatory E-Invoicing Law (KSeF) Signed by President
• KSeF mandatory from July 1, 2024 – the president signed the act
• July 1, 2024 – Deadline for Obligatory KSeF in Poland Stays the Same
• The act introducing the mandatory KSEF from mid-2024 was adopted by the Sejm
• Poland’s lower house overrides earlier veto by Senate: Electronic invoicing mandatory from July 1, 2024
• KSeF API for test environment adapted to FA(1) and FA(2) structures
• You can now use the updated version of the KSeF API
• One year for the implementation of KSeF may not be enough

ROMANIA

• Romania will implement electronic invoicing from 2024: What are the implications for companies?
• Romania gets the Green Light from the EU to Introduce Mandatory B2B E-Invoicing in 2024.
• Romania Moves to Mandatory E-invoicing for B2B Transactions with EU Authorization
• RO E-Factura: XML format and both parties need to be registered in RO e-Invoice Registry
• Romania one step ahead towards B2B e-invoicing mandate

SAUDI ARABIA

• Saudi Arabia Determines Criteria for Seventh Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
• KSA: Criteria for Seventh Wave of VAT E-Invoicing System Integration
• Criteria for seventh wave of VAT e-invoicing system integration
• The 2 phases and 7 waves of implementation of E-Invoicing in Saudi Arabia
• ZATCA Announces 7th E-Invoicing Wave
• KPMG Fakhro GCC Tax News – 3 August 2023
• Saudi Arabia announces seventh wave of Phase 2 e-invoicing integration
• New taxpayer group in scope of Phase 2 of e-invoicing announced
• Seventh wave of e-invoicing applicability
• Saudi Arabia announces seventh wave of Phase 2 e-invoicing integration
• Announcement of 7th Wave for E-invoicing Phase 2 Implementation

SWITZERLAND

• Are PDF’s equally treated with paper invoices?

THAILAND

• Digital Tax Ecosystem in Thailand

UNITED ARAB EMIRATES

• UAE MoF Unveils 2025 E-Invoicing Plans
• MoF announced E-billing system to be introduced in the UAE
• UAE proposes the introduction of a mandatory ‘e-billing system’ from July 2025

WORLD

• E-Invoicing Exchange Summit Europe: ViDA and the Major Industry Trends, Challenges and Opportunities
• Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
• Free Peppol and XML document validator
• Deloitte and EDICOM Announce Strategic Partnership
• Shared Service Centers: E-invoicing compliance essentials
• Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in July 2023
• SNI July TaxTech Updates
• E-Invoicing & E-Reporting developments in the news in week 30/2023

---

Previous issues

• E-InE-Invoicing & E-Reporting developments in the news in week 30/2023
• voicing & E-Reporting developments in the news in week 29/2023
• E-Invoicing & E-Reporting developments in the news in week 28/2023
• E-Invoicing & E-Reporting developments in the news in week 26 & 27/2023
• E-Invoicing & E-Reporting developments in the news in week 24 & 25/2023

---

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE