- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
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Highlights
- European Union – ViDA:
- The EU Parliament voted for a 1-year delay proposal to ViDA, this is not binding,
- It is looking forward to the Ecofin meeting of December 8, 2023 under the Spanish presidency.
- VATcalc reports that the ViDA proposal containing 3 pillarrs (DRR, Platform Economy and Single EU VAT registrations would be split. This is contrary to statements made by officials from the European Commission.
- The implementation of DRR would be delayed till 2030 or 2023.
- The proposals that would be implemented in 2024 will need to be postponed in any case given short time left till January 1, 2024.
- Contrary to the original proposals, during the IVA conference on Oct 19-20, Mr. Patrice Pillet (EU Commission) mentioned that Pre-clearance of invoice would be the cornerstone of E-invoicing & Digital reporting requirements. It is waiting what would actually be considered as ”Pre-clearance”. The imposotion of Clearance as part of ViDA may be to counterargue reservations from countries like Italy and Poland to approve the ViDA proposal.
- It will be looking forward to the Belgian presidency of the European Council how the ViDA proposal will develop. Concerns of business like the abolishment of the Summary Invoices and the 2+2 day reporting period of transactions seems to be reconsidered.
- Belgium:More details are getting gradually released on E-Invoicing mandate in Belgium.
- Which transactions: B2B transactions between Belgian VAT registered taxpayers (with exceptions)
- Peppol will become the default standard for exchanging structured electronic invoices, unless agreed differently by both parties, but still following European Standard
- When: Per January 1, 2026 (no phased implementation)
- Draft legislation already approved by the Council of Ministers
- Derogation from the European Commission is pending
- Croatia sent their request to derogate from the EU VAT Directive to the European Commission.
- Scope would B2B transaction between established taxpayers
- When: Per January 1, 2026
- Estonia: B2B e-invoice mandate in accordance with the European e-invoicing standard
- France issued a proposed timeline of the E-Invoicing mandate
- Implementation will occur in two phases for both E-Invoicing and E-Reporting
- September 1, 2026: Obligation to receive E-Invoices for all companies and Obligation to issue for large companies and mid-caps
- September 1, 2027: Obligation to issue for SMEs and micro-enterprises
- Deadlines may be delayed by one quarter if necessary
- Germany would be implemening E-Invoicing mandate as of Jan 1, 2026 with a voluntary phase starting Jan 1, 2025. However, German Bundesrat calls for 2-year e-invoicing delay.
- Greece Considers Potential E-Invoicing Mandate from 2025 to Support myDATA System.
- Israel announced new deadline for first wave of e-invoicing mandate due to recent events. The first phase, initially planned for Jan 1, 2024 has been delayed till April 1, 2024.
- Italy: Implementing mandatory E-Invoicing and E-Reporting will trigger new opportunities for tax authorities to verify the compliance of data reported. An example: Electronic invoices, electronic consideration and electronic payments: the data matching carried out by the Italian tax authorities.
- Also Malaysia changed the timeline of the E-Invoicing mandate. Phased implementation will start now on August 1, 2024.
- Poland’s Ministry of Finance has released a draft legislation proposing amendments to the country’s VAT return regulation, known as JPK_VAT. The changes are aimed at aligning the VAT return with the mandatory e-invoicing system, KSeF, and are expected to go into effect on July 1, 2024, alongside the e-invoicing obligation.
- Romania: The President signed decree on fiscal-budgetary measures including electronic invoicing. For the timeline and scope: What is the timeline of the E-Invoicing mandate in Romania?
- Spain: Timeline for implementation remains unclear. Failure to confirm a new government in Spain means the earliest launch date for its mandatory B2B e-invoicing regime may be pushed back as far as 1 October 2025.
- Other countries making steps towards mandatory E-Invoicing: Mauritania, Mauritius, Montenegro, Slovenia, UAE and Zambia
Additional oberservation: Authorities will have an arsenal of potential checks available to them to verify the correctness of data and the reconciliation with other data reported to the authorities for accounting, direct tax (corporate tax return, TP documentation, Country by Country reporting, Pillar 2, …), indirect tax incl. VAT, Intrastat, Customs, Environmental and Employment Tax, …
AUSTRALIA
- Australian Government went to Step Forward B2B e-Invoicing
- Legislating the Business E-invoicing Right project to boost B2B Peppol e-invoicing in Australia
AUSTRALIA/ NEW ZEALAND
BAHRAIN
- Bahrain NBR Updates VAT General Guide with New Electronic Document Conditions
- Bahrain’s Updated VAT Guide: Issuing Electronic Documents without Prior Approval from NBR
BANGLADESH
BELGIUM
- Belgium Confirms Introduction of its Mandatory B2B e-Invoicing from January 2026
- Webinar – Recorded session: E-invoicing in Belgium
BOLIVIA/ CHILE/ LATIN AMERICA/ MEXICO/ PERU
BRAZIL
CHINA
- China Special e-Fapiao Pilot Full Roll Out
- E-fapiao pilot progressively expands to further regions
- Expansion of China’s e-fapiao pilot program to include new provinces and cities.
- Expansion of Fully Digitized E-fapiao Programme and Introduction of Leqi Platform in China
- Expansion of the Fully Digitalized E-Fapiao pilot program in China
- Last provinces join China’s e-invoicing pilot
COLOMBIA
- Colombia approves new resolution for e-invoicing and PoS
- Colombia Implements Regulation for Electronic Invoicing System by 2024
- Colombia Introduces New E-Invoicing Rules and Electronic Document Specifications
- Colombia Publishes Resolution Updating e-Invoicing Rules
- Colombia’s DIAN Announces Fiscal Prize 2023: ‘Electronic Invoice Rewards Me’
- Colombia’s Tax Authority Releases Resolution 000165 on Invoicing System and Electronic Sales Invoice
- Official Gazette: Long-awaited Resolution 000165 which establishes various provisions on electronic invoicing
- Resolution 000165: Updates to Invoicing System and Provisions
- The DIAN has Published a New Resolution Project to Fully Regulate the Electronic Invoicing System
- What is the timeline of the E-Invoicing mandate in Colombia?
COSTA RICA
CROATIA
- Croatia Introducing B2B e-Invoices in the Next Years
- Croatia seeks EU Approval for Mandatory B2B e-Invoicing Starting in 2026
- Croatia Seeks EU Derogation for Mandatory B2B E-Invoicing: “Fiscalization 2.0” Project Update
- Croatia to Implement Mandatory B2B E-Invoicing by January 2026
DENMARK
- Understanding POS Exports in Denmark: A Guide to the SAF-T Cash Register File
- Understanding the SAF-T Cash Register Export Standard in Denmark
DENMARK/ FINLAND/ ICELAND/ NORWAY/ SWEDEN
ECUADOR
- A Comprehensive Guide to E-Invoicing in Ecuador: Requirements, Mandates, and Process
- Fonoa Launches E-Invoicing Solution in Ecuador for Streamlined and Compliant Transactions
EUROPE
EUROPEAN UNION
- EU VAT in the Digital Age Political Agreement this Year?
- EU ViDA Digital Reporting Requirements & e-Invoicing Delayed 2030+
- European Parliament wants One-Year Postponement of ViDA Proposals
- GENA (EESPA) Statement on EU Digital Reporting Requirements
- GENA(EESPA) Urges Harmonization of EU Digital Reporting Requirements for E-Invoicing
- Latest Updates on E-Invoicing Time Frame in the EU
- New ViDA Delay: e-Invoicing Pushed Back to 2030
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- VAT Expert Group (VEG) – Minutes of the 34th meeting on October 26, 2023
- Webinar – Slides & recorded session – E-invoicing and digital reporting across the EU
FRANCE
- Deferral on French Reform for Electronic Invoicing
- Fonoa Selected for French E-Invoicing Pilot Program: A Priority for the Ministry of Economy and Finance
- France B2B e-invoicing new proposed July 2025 launch
- France Confirms Two-Year E-Invoicing Delay
- France Delays E-Invoicing and E-Reporting Implementation to 2026
- France Tax Agency Delays E-Invoicing Implementation, New Deadlines Set for Companies
- France to Postpone Initial E-Invoicing and E-Reporting Requirements to 2026
- France’s B2B electronic invoicing dates announced
- New Timeline Suggested for French e-Invoice System
- Postponement of VAT e-Invoicing Implementation to 2026 and 2027
- Revised Timetable for Electronic Invoicing Mandates in France
- Senate proposes updated timelines for the French CTC mandate
- The French Senate approves New Timelines for France e-Invoicing
GERMANY
- Clarifications regarding the e-Invoicing system in Germany: ZUGFeRD
- Current Status of B2B E-Invoicing (Updated)
- E-Invoicing in Germany: A Complete Guide to the Mandated Use of Electronic Invoices
- E-invoicing in Germany: Law Enters Mediation Process for National Obligation in B2B Sector
- German B2B e-Invoicing Extended to Jan 2027
- German Federal Council Rejects New Draft for Mandatory Electronic Invoicing, Implementation Expected by 2025
- Germany Delays Mandatory B2B E-Invoicing Implementation by Two Years
- Germany: Current Status of B2B E-Invoicing
- Germany’s Bundestag passes extended transition to e-invoicing, allowing paper invoices until 2026
- Lower House of Parliament Approves Draft Business Tax Reform Bill in Germany
- Proposed Delay in Germany’s Business-to-Business (B2B) E-Invoicing Implementation
- The German Parliament Voted to Delay the Implementation of e-Invoicing
- Webinar – Recording – E-Invoicing in Germany
- What is the (draft) timeline of the E-Invoicing mandate in Germany?
GHANA
- E-VAT: What Do You Need to Know about Manual Receipts in Ghana?
- Ghana 2024 Budget Statement Delivered
- Ghana approaches the second phase of e-invoicing system adoption
- Ghana approaches the second phase of e-invoicing system adoption
- Ghana E-VAT Electronic Invoicing Update
- Ghana issues Budget Statement and Economic Policy for the 2024 Financial Year
- Ghana MoF confirms mandatory e-invoicing phase 2 roll-out in 2024
- Ghana MOF Presents 2024 Budget Highlights: e-VAT, Upfront VAT, Reduced VAT Rate, and VAT Exemptions
- Ghana to Implement Mandatory E-Invoicing System in 2024
GREECE
- Greece myDATA e-Book Reporting Update
- myDATA: Universal implementation and extension of incentives for electronic invoicing
- Version 1.07 Introduces New Features to myDATA Platform in Greece
GREECE/ ISRAEL/ MALAYSIA/ ROMANIA
GUATEMALA
INDIA
- Action in respect of non-issuance of e-invoices by notified class of taxpayers who are mandatorily required to issue e-invoice as per legal provisions
- GST Authorities to Send Advisories to Non-Compliant Businesses Regarding E-Invoice Issuance
- GSTN issued comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting
- GSTN Issues Guide and Instructions for Direct API Integration with 6 IRPs for E-Invoice Reporting
IRELAND
- Digital VAT Reporting Consultation in Ireland: Revenue Seeking Inspiration from Global Business Experiences
- Ireland launches public consultation on Real-Time Reporting and E-invoicing
- Ireland Seeks Feedback on Modernizing VAT Process through Public Consultation
ISRAEL
ITALY
- From January 2024 E-Invoicing Obligation Starts for Flat Rate Entities
- Italy’s E-Invoicing Scope Extension: Changes and Obligations for Small Businesses
- Simplified regularisation in case of duplicated electronic invoices
JAPAN
KAZAKHSTAN
- 5 Major Developments in Kazakhstan
- Technical Work in the e-Invoice Information System on November 23, 2023
- The Authentication Method will be Changed in the e-Invoice by November 25, 2023
KENYA
- Kenya pre-Filled VAT Returns 2024
- Kenya Reminds Businesses of Electronic Tax Invoice Requirements
- Kenya Reminds Taxpayers of Electronic Invoice Requirements and Related Deduction Restriction
- Kenya requires non-VAT-registered taxpayers to onboard on e-TIMS
- Mandatory e-invoice onboarding via eTIMS for non-VAT registered businesses
LITHUANIA
LUXEMBOURG
MALAYSIA
- IRBM Announced new E-Invoicing Implementation Timeline
- Malaysia Delays But Accelerates E-Invoicing Rollout
- Malaysia e-Invoicing introduction dates update
- Malaysia Tax Agency Updates Guidelines on 2023 E-Invoicing Requirements
- Malaysia Updates E-Invoicing Guidelines with Revised Timeline
- Malaysia Updates Guidelines for E-Invoicing Implementation, Delays Start Date to August 2024
- Malaysia Updates Guidelines for E-Invoicing Requirements Including Revised Implementation Timeline
- Malaysia: Mandatory e-invoicing and e-reporting on the horizon
- New E-invoicing Guideline and Timeline: Implementation Phases and Updated Resources
- Postponement of 2024 e-invoicing mandate in Malaysia by 2 months
- Summary of Income and Indirect Tax Developments (November 2023)
MEXICO
MIDDLE EAST
MONTENEGRO
- First Steps Towards B2B E-Invoicing Mandate in Montenegro
- Montenegro is planning to introduce a centralized e-invoicing system
- Montenegro prepares B2B e-invoicing
- Montenegro to Implement Mandatory E-Invoicing System in Collaboration with Serbia
MONTENEGRO/ SERBIA
NORWAY
- A Guide to VAT in Norway
- Requirements for SAF-T Financial file for foreign businesses operating in Norway
OMAN
- 5 Major Developments in Oman
- Oman Announces Timelines for E-Invoicing Implementation: Voluntary in April 2024, Mandatory in October 2024
PAKISTAN
- Amendments to Sales Tax Rules for Electronic Invoicing System in Pakistan
- FBR Introduces Electronic Sales Tax Invoice Rules to Modernize Transaction Recording
- Pakistan introduces new e-invoicing requirements to modernize transaction controls
PANAMA
- Panama Amends Criteria on E-Invoicing System Hosted by Tax Authority
- The State of Electronic Invoicing in Panama
PERU
- Peruvian Tax Authority Releases Guide for Accepting Proposals from SIRE
- The tax authority will not sanction those taxpayers who have not observed the forms and conditions related to the SIRE until April 30, 2024
POLAND
- 10 Facts About KSeF: What Entrepreneurs Should Know About the e-Invoice System
- A new Draft on changes to JPK_VAT released by the Polish Government
- Changes in Regulations Required for Mandatory Use of National e-Invoice System
- Changes in SAF-T after the entry into force of the mandatory KSeF
- Changes to Poland’s VAT return process to align with e-invoicing mandate
- Changes to SAF-T and VAT Refund Time Limits in Poland after Obligatory KSeF Implementation
- Consultations on regulations on the universal National e-Invoice System (KSeF)
- Correction invoices will be one of the most important challenges in the implementation of KSeF
- Free Tools for Issuing e-Invoices in the National e-Invoice System (KSeF)
- How to issue an e-invoice?
- Implementing KSeF: Reducing corrections in VAT
- Invitation to Online Meetings: Wednesdays with KSeF for Micro-Entrepreneurs
- Invoice Issuing Deadlines in the National e-Invoice System (KSeF)
- KSeF in local governments – even more problems than in business
- Legislative Changes to VAT and Other Acts: Updates on JPK_V7 Reporting, Cash Register Exemptions, and Beverage Packaging Deposit Scheme
- Lewandowicz: Taxpayers are not prepared for the mandatory implementation of KSeF
- Mandatory KSeF – lack of relevant information 7 months before the start
- More responsibilities are coming for local government units in connection with KSeF
- Nearly one million entrepreneurs must switch to electronic invoices
- Poland Publishes Draft Act on QR Codes and Offline Modes for E-Invoicing
- Poland: Impact of Mandatory KSeF System on Invoice Generation Date
- Poland’s Future with KSeF Becoming More Certain as EU VAT Directive Delayed
- Poland’s Mandatory e-Invoicing: Rules, Benefits and Global Trends
- Poland’s Ministry of Finance Seeks Public Input on E-Invoice Regulations
- R&D relief as support for the implementation of KSeF
- Service maintenance on test environment of KSeF API and Taxpayer Application may cause temporary access issues.
- Tax consultation on JPK_V7M(3) and JPK_V7K(3) structures in progress
- Temporary Access Disruptions to National e-Invoice System Test Environment from 22-27 November 2023
- The Benefits of Automating Invoice Accounting: A Tech Expert’s Perspective on Poland’s KSeF
- The Ministry of Finance organizes free webinars on KSeF
- The National e-Invoice System will complicate making transfers
- The SAF-T Regulation will be Aligned with the KSeF
- There are new draft regulations on KSeF
- Toll Manufacturing and VAT: Changes in the Mandatory KSeF System
- Understanding E-Invoicing in Poland: The KSeF System and Compliance Requirements
- Update of API for National e-Invoice System and Taxpayer Application KSeF in Pre-production Environment (Demo)
- Update of API for National e-Invoice System and Taxpayer Application KSeF in production environment
- Update of API for National e-Invoice System and Taxpayer Application on test environments
- Update on test environments for the National e-Invoice System API and Taxpayer Application KSeF
- Webinar – Recorded session – Embracing Poland’s e-Invoicing Revolution
- What is KSeF? Mandatory National e-Invoice System from 01.07.2024
- What is the timeline of the E-Invoicing mandate in Poland
- When is issuing e-invoices mandatory?
- Who Should Start Testing e-Invoicing Today: Ministry of Finance Source
- Who Should Start Testing e-Invoicing? For Whom and From When is KSeF?
PORTUGAL
ROMANIA
- B2B Electronic Invoicing Mandatory as of January 2024 (Updated)
- Electronic Archiving of Documents by Companies in Their Own Name
- Electronic Invoicing in Romania: A Two-Phase Approach for Business Transactions Explained
- Mandatory B2B E-Invoicing and E-Reporting Roll-out in 2024 in Romania
- Mandatory Electronic Invoicing For Non-Resident Companies
- Romania e-invoicing starting January 2024 (second wave)
- Romania Extends Deadline for Mandatory E-Invoicing, Offers Grace Period for Compliance
- Romania’s E-invoicing Legislation Confirmed: Final Law Published
- Romania’s electronic invoicing and reporting revolution
- Romania’s New Tax Code Law: Effective 2024, VAT, Excise Duties, RO eFactura, and Anti-Tax Evasion Measures
- Summary of the law on electronic archiving of documents (Law 135/2007)
SAUDI ARABIA
- Detailed Guidelines for E-Invoicing – Version 2
- Expansion of Electronic Invoicing Regime in KSA to Include More Taxpayers from June 2024
- New taxpayer group in scope of Phase 2 of e-invoicing announced
- Saudi Arabia Announces Criteria for Ninth Wave of E-Invoicing Implementation
- Saudi Arabia announces new taxpayer group for Phase 2 of e-invoicing implementation
- Saudi Arabia Announces Ninth Wave of Phase 2 e-Invoicing Implementation
- Saudi Arabia announces ninth wave of Phase 2 e-invoicing integration
- Saudi Arabia Determines Criteria for Ninth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Saudi Arabia e-Invoices (FATOORAH) – Ninth Wave June 2024
- Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project
- Saudi Arabia’s latest electronic invoicing announcement
- Saudi Tax Agency Criteria for Ninth Wave E-Invoicing Integration for High-Revenue Taxpayers
- Second Phase Implementation: Criteria and Timeline for Electronic Invoicing Integration by ZATCA
- ZATCA announces ninth wave of taxpayers to comply with Phase 2 requirements
- ZATCA Notifies Taxpayers for E-invoicing Phase 2 Integration in KSA
SERBIA
- Amendments to Electronic Invoicing Law
- Amendments to Serbian Law on Electronic Invoicing: Changes to VAT recording and deadline.
- Amendments to the Law on E-Invoicing via SEF
- New Law on Electronic Invoicing and Upgraded SEF System to Improve Efficiency and Transparency
- Revised E-Invoicing Regulations in Serbia: Key Changes
- Serbia introduced amendments to the e-invoicing law
- Serbia’s New e-Waybill System: Updates and Integration with E-Invoicing Platform
SINGAPORE
- IRAS Updates on InvoiceNow for GST Administration: Pilot Project and New Digital Solutions
- Mandatory e-invoicing based on Peppol
- Singapore plans local PINT format implementation
SLOVENIA
- B2B e-Invoicing Faces Delays in Slovenia
- Delays in Slovenia’s B2B e-invoicing progress due to proposed bill and changing standards
- Slovenia’s B2B e-invoicing implementation delayed until 2025 due to stalled bill in Parliament
SPAIN
- Are Verifactu and e-invoice obligation one and the same?
- Bizkaia: Postponement of Batuz obligations for SMEs Approved
- Electronic Invoicing in Spain: Implications and Action Plan for its Implementation
- Electronic Invoicing, the Long-Awaited Approval
- Expected Implementation Date of B2B e-Invoice in Spain
- Is an e-Invoice Obligation in Spain Postponed?
- Political Uncertainty in Spain Delays B2B E-Invoicing Implementation
- Spain Delays Mandatory B2B E-Invoicing Implementation Amid Political Changes
- VAT Compliance in Spain for Businesses
TAIWAN
- Businesses using unified invoices must proactively issue invoices to consumers, warns the Ministry of Finance
- Taipei Tax Bureau: Cloud Invoices with Sales Tax for Purchasing Electronic Services from Overseas E-commerce
- Tax Incentives for Small Businesses Adopting Mobile Payments to Promote Cashless Transactions
TURKEY
UKRAINE
UZBEKISTAN
WORLD
- A Brief History of E-Invoicing
- Big Tax Technology Cheat Sheet – VATupdate.com as reference on Linkedin
- eBook – The Role of IT in the Face of New Regulations and Mandates
- E-Invoicing & E-Reporting developments in the news in week 44 & 45/2023
- E-Invoicing & E-Reporting developments in the news in week 46 & 47/2023
- e-Invoicing FAQs (Frequently Asked Questions)
- E-invoicing: Your Guide
- Everything you need to know about e-invoicing & e-reporting with SAP DRC
- Fonoa Webinar – Recorded session & slide deck: Global E-invoicing Success: Practical In-House Strategies
- Free Peppol and XML document validator
- Global 2024 VAT / GST Changes
- How e-Invoicing and Continuous Transaction Controls (CTCs) Impact Tax Teams and Compliance Efforts: Part 2
Previous issues
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in October 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in September 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in August 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in July 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in June 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in May 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in April 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in March 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in February 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in January 2023
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in December 2022