Developments of E-Invoicing/Digital VAT reporting in Europe

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
  • Portugal – Mandatory to mention QR & ATCUD code on invoices
  • 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
• July 2022: Italy – Mandatory E-invoicing with San Marino for the supply of goods

2023

• January 2023
  • France: Mandatory B2B E-Invoicing & Real Time Reporting (gradual implementation till 2025)
  • Poland – Mandatory B2B E-Invoicing & Real Time Reporting

What’s in the pipeline?

• (2022?) Romania – DRAFT – Mandatory SAF-T Reporting
• Spain: Mandatory B2B E-Invoicing
• Cyprus – Mandatory B2G e-invoicing
• Slovakia – Mandatory B2B E-Invoicing
• Serbia – Mandatory B2B E-invoicing

See also 

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