Poland The go-live for the new mandatory SAF-T VDEK file is likely to be postponed from 1 July 2019 to 1 January 2020 for some taxpayers 15 May 2019
Hungary Audits will focus on companies that are subject to the obligation to provide real-time invoice data but which have not fulfilled their liabilities 08 March 2019
Angola Certification of invoicing system and filing of two monthly SAF-T reports required per 1 July 2019 05 February 2019
Poland Poland is set to abolish the traditional VAT returns and replace it with a full SAF-T VDEK file, by as early as July 2019 02 January 2019
Poland Poland publishes draft amendment regarding effective date of new SAF-T regime 15 December 2018
Portugal Real-time reporting from 01.01.2019 for supplies to the public sector (via the tax authorities’ online portal: Fatura Eletrónica na Administração Pública) 30 October 2018
United Kingdom Six month deferral period (to 1 October 2019) for MTD for certain businesses including VAT groups, overseas traders and those who make payments on account 17 October 2018
Italy Taxpayers required to e-invoice are exonerated from the VAT booking obligation, meaning that they can avoid booking in the VAT ledgers e-invoices that are passed through the SDI. 05 October 2018