The European Union’s VAT in the Digital Age initiative (“ViDA”) reached a political agreement on 5 November 2024. Significant changes to the EU VAT rules are on the horizon, including new rules for online platforms...
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West Africa: Tax developments in Nigeria and Ghana in FY2024
The KPMG member firms in West Africa published the first edition of the West Africa Tax Journal, which summarizes tax developments in Nigeria and Ghana in the 2024 fiscal year. The report includes an overview of court...
VAT in the Digital Age – Proposal Finally Adopted
On 11 March 2025, all EU Member States adopted the proposals with respect to VAT in the Digital Age (‘ViDA’) after several compromises and modifications compared to the original proposals. In December 2022...
ViDA: Preparing Your Hotel, Hospitality & Leisure Business for VAT Changes
The European Union’s VAT in the Digital Age initiative (ViDA) reached a political agreement on November 5, 2024. ViDA is a set of tax reforms that will change how VAT works in the EU, and will be introduced from...
Belgian E-Invoicing Mandate Exempts Non-Resident Businesses
Belgian VAT payers not established in Belgium and without a permanent establishment are exempt from e-invoicing obligations. All Belgian VAT-liable companies must use structured electronic invoices between each other...
Spain Refines B2B e-Invoice Rules: Second Public Consultation
Spain’s Ministry of Economic Affairs has launched a second public consultation on its upcoming B2B electronic invoicing mandate, aiming to clarify regulations and align with the EU’s VAT in the Digital Age...
Belgian E-Invoicing Mandate Excludes Non-Established Entities
Non-established entities with Belgian VAT registration are excluded from the Belgian e-invoicing mandate. The Belgian e-invoicing mandate requires domestic B2B e-invoicing for established entities starting January 2026...
SAP BTP: A Strategic Product for Tax Functions in Multinationals
SAP BTP is a platform that helps organizations accelerate digital transformation and gain actionable insights. It combines data management, analytics, application development, and intelligent technologies. It integrates...
Ministry of Finance Hosts 11th Conference on Electronic VAT Recording
The Ministry of Finance is hosting the XI Conference on Electronic VAT Recording on March 25, 2025, focusing on user questions regarding the Electronic Invoice System. This online video conference will provide answers...
Malaysia’s E-Invoicing Guidelines: Updated Requirements and Implementation Dates
Updated guidelines on mandatory e-invoicing regime issued Examples included Information on transactions, taxpayers, and scenarios subject to mandatory e-invoicing January 1 implementation date for taxpayers with annual...
Spanish Electronic Invoice Regulation: Public Consultation
The draft decree establishes the legal regime applicable to electronic invoicing between businesses and professionals and to electronic invoice exchange platforms. It modifies the regulation governing invoicing...
Belgium Eases E-Invoicing Rules for Non-Resident Businesses
Belgium’s new e-invoicing legislation will take effect on January 1, 2026 B2B transactions must be issued in a structured format E-invoices must be transmitted via the PEPPOL network and comply with the PEPPOL BIS...
Philippines Mandates Cross-border E-Invoicing for Imports
The Philippines has issued Joint Administrative Order (JAO) 001-2025, mandating exporters to provide cross-border electronic invoices as part of new customs procedures introduced by the Committee on Pre-border Technical...
Norway 2025 eInvoicing Country Sheet
Norway has fully implemented the European standard on e-invoicing, requiring all central and sub-central public authorities to receive and process electronic invoices (eInvoices) since April 2, 2019, using the EHF...
Buyer Identification Requirement
The SII issued Circular No. 19 to clarify changes introduced by Law No. 21,713 to the Tax Code, notably the addition of Article 92 ter, which permits cash transactions for purchases and sales exceeding 135 UF...
EU ViDA 2028 IOSS transaction numbers to combat fraud
Securing IOSS – 1st March 2028 unique consignment numbers for IOSS consignment shipments by non-EU participants
Source vatcalc
Collection of E-Invoicing Guides – Worldwide
Last update: March 22, 2025 Australia The Invoicing Hub: E-Invoicing in Australia Austria European Commission: 2024 Austria 2024 eInvoicing Country Sheet The Invoicing Hub: E-Invoicing Compliance in Austria: The...
French E-Invoicing Mandate: A Comprehensive Briefing
Executive Summary: France is implementing a Continuous Transaction Controls (CTC) mandate for e-invoicing and e-reporting, significantly altering how businesses handle invoices. The implementation has seen timeline...
E-invoicing in Belgium: Complete Guide
Belgium plans to implement a mandatory B2B e-invoicing system for domestic transactions starting January 1, 2026, requiring most established businesses to issue structured electronic invoices, while non-established VAT...
E-invoicing in Spain: Complete Guide
Spain has approved mandatory B2B e-invoicing under the “Ley Crea y Crece,” which will require businesses to issue, send, and receive electronic invoices for all B2B transactions; however, the final...
Greece to Mandate B2B E-Invoicing
Authorization for B2B E-Invoicing: The European Commission has authorized Greece to implement mandatory B2B e-invoicing for domestic transactions, with the potential start date set for July 1, 2025. This initiative aims...
VAT Committee – WP 1103 – ViDA IOSS
Introduction of ViDA Package: The VAT in the Digital Age (ViDA) package, adopted on 11 March 2025, aims to modernize the VAT framework for the digital era, focusing on electronic invoicing, platform economy, and single...
DBNAlliance Network to introduce e-remittance support
Introduction of E-Remittance Approach: The Digital Business Networks Alliance (DBNAlliance) has launched a structured e-remittance approach based on ISO 20022, designed to enhance electronic remittance advice by...
A Texture Revolution in the EU is Getting Closer
In a year’s time, Polish entrepreneurs will have to issue invoices in the National e-Invoicing System. In turn, in five years, they will have to implement EU solutions and issue electronic invoices in accordance...
Greece Secured EU Nod To Mandate B2B E-Invoicing
The European Union has published in its Official Journal decision authorizing Greece to introduce mandatory electronic invoicing rules for business-to-business transactions from July 1, 2025.
Source: www.vitallaw.com
South Africa Amends Definitions Regarding Electronic Services
South Africa will introduce a new definition of electronic services for value-added tax purposes from April 1, 2025. The modernized definition was included in regulations released on August 1, 2024, alongside...
E-Invoicing Overview
Malaysia’s Inland Revenue Board has revised e-invoicing guidelines, introducing new exemptions and consolidated conditions for self-billed transactions, with provisions set for implementation by July 2025. Source:...
Guidance Issued on InvoiceNow Requirement for GST-Registered Businesses
The Singaporean Inland Revenue Authority released guidance on the new requirement for GST-registered businesses to use InvoiceNow for transmitting invoice data to the Tax Agency. The guidance outlines key details...
