On 13 December 2022, the Danish Business Authority (Erhvervsstyrelsen/ERST) announced that the requirement of digital record keeping for businesses has been postponed. The initial
The Bolivian tax administration (SIN) published resolutions about details of implementing electronic invoice and also timeline. The e-Invoice system in Bolivia is called the
The Paraguayan Tax Authority has already introduced e-Invoice and released the timeline of implementing electronic invoice. The e-Invoice system is called SIFEN. Pilot phase
The Greek Tax Authority released an announcement on MyDATA standards on 30 December 2022. The decision includes updates which makes significant adjustments to the
In Portugal, electronic invoices and other tax documents must include the ATCUD code starting from January 2023. ATCUD is a unique identification number for
In Lithuania, e-Invoice is mandatory for B2G transactions since 2017 and the regulation has been made in accordance with the Peppol standard. Recently, Lithuania
The Slovakian Government continues its efforts to switch to electronic invoicing like other European countries. The Ministry of Finance presented the solution for e-Invoicing
Zakat, Tax, and Customs Authority (ZATCA) has defined the criteria for selecting the targeted establishments in the second group to implement the integration phase
In Kyrgyzstan, it will be obligatory for suppliers of goods to issue electronic invoices from January 2023 on, through the Electronic Invoice Note system
Argentina electronic Invoice which is named e-Factura first introduced in 2003. However it was optional. Tax authority, (AFIP – Federal Administration of Public Taxes),
The Malaysian government has announced that it will start the mandatory e-Invoice implementation in 2023, but there is no detailed schedule announced yet. The
The Bolivian Tax Authority announced the new electronic invoice system with Resolution No. 102000000011 on 18 May 2020 since then updates continue to be
The French Ministry for the Economy, Finance and Industrial and Digital Sovereignty has published Decree No. 2022-1299 of 7 October 2022 on the generalization
Ecuador’s Electronic Invoice system is also an example of clearance systems like Uruguay, Colombia etc. Both public and private administrations are responsible and e-Invoice
Like other South American countries, Uruguay’s e-Invoice system is an example of the clearance model. The tax authority (DGI) introduced an implementation plan between
The Spanish government approved the draft Law which is named ”Law for the Creation and Growth of Companies” which includes information about the obligatory
The Philippines Bureau of Internal Revenue published an RMO Order No:43/2022 on September 29, 2022. Order include; policies, guidelines and procedures of the implementation
Issuing electronic invoices has become mandatory for all businesses since 2019. Generated invoices, debit, or credit notes are automatically submitted to the tax authorities
In Chile, B2B e-Invoicing is already mandatory for all taxpayers since 2018. E-Invoices are named Electronic Tax Documents (DTE) and before uploading DTE invoices,
In Peru, both B2B and B2C e-Invoicing is already mandatory. According to Superintendence Resolution No. 279-2019/SUNAT, you can find the threshold values which are
Belgium Ministry of Finance had introduced electronic invoicing between private entities and public entities in 2017. Implementation plan was expanded by time and also
The Japanese government has introduced electronic invoicing and is still working on it since July 2020. The E-invoice Promotion Association is called EIPA responsible
Australia had adopted B2G Peppol e-Invoicing since July 2022. The mandate is for Australian Federal Government agencies to be able to receive Peppol e-Invoices.
At the end of the last year (2021) Portuguese government announced that implementing ATCUD (Validation-Sequential number code) to invoice and other fiscal documents will
The Belgium government is planning to introduce implementation of B2B e-Invoices in 2024. Implementation will be completed in several steps and all VAT registered
The Spanish government has mandated e-Invoicing in B2G transactions since 2015. With the law “Crea y Crece” B2B electronic invoicing is also approved. Scope
In Portugal Standard Audit File for Tax (SAF-T PT) consists of two different SAF-T invoice and SAF-T accounting. SAF-T invoice has been mandatory since
RO e-Factura e-Invoice implementation will start with B2G and B2B e-Invoices. The date of obligation was announced as July 1, 2022. RO e-Transport system
The Portuguese tax authority made some legislative changes, and part of the changes about “Paperless Invoice” and mentioned in “VAT Package for Electronic Commerce”.
After successful e-Invoice implementation in November 2021 for 6 cities. The Vietnamese government planned phase 2 between April 2022 and July 2022 covers all
The Bureau of Internal Revenue (BIR) launched a new web-based system named Electronic Invoicing/Receipting System (EIS) and part of the BIR’s Digital Transformation Program
ZATCA announces that the first wave of selected taxpayers will start using the e-Invoicing project’s Phase Two (Integration Phase) on January 1, 2023. It
After B2G e-Invoicing has been mandatory since 2020, the France Ministry of Finance is now preparing for B2B e-Invoicing and B2C e-Reporting. The timeline
Romania is to implement a new system for monitoring the transport of goods with high tax risk such as vegetables, fruits, beverages, construction materials,
Since 2019, in Italy all business-to-business (B2B) and business-to-consumer (B2C) transactions which are issued by resident taxpayers must be transmitted in required XML format
Draft law about implementing electronic invoices has been published in 2021 and the first timeline was started in January 2022 full implementation will be
Egypt Ministry of Finance announced that after the completion of the e-Invoice implementation, details about e-Receipt (B2C) will be shared at the beginning of
The Thai government has been working since the early 2010s to facilitate and support electronic transactions. One of its biggest improvements has been made
Your Global Tax Technology Partner
We offer SAP and Peppol certified solutions (SAF-T, Invoice Reporting, VAT Reporting and e-Invoicing) to more than 500 clients – thereof 70% multinational. Together with our >100 employees, operating across multiple locations in Europe, we aim to be a single partner globally for our clients. About Us