Compliance Category: Información de la normativa

E-invoicing obligations for further taxpayers

Bolivia’s e-invoicing phased implementation drive continues apace, with a new wave of taxpayers now obliged to adhere with Bolivia’s e-invoicing requirements. 

The Servicio de Impuestos Nacionales, or Bolivia’s National Tax Service, via RND No. 102300000019, have instructed a fifth wave of taxpayers to comply with e-invoicing regulations.  

The obligation will come into effect on 1 August 2023 and instructs specific taxpayers to issue digital tax documents via the online billing modality. 

The annex in the resolution identifies impacted taxpayers, and brings Bolivia closer to concluding e-invoicing in the country as the new wave of taxpayers will now be expected to abide by the Sistema De Facturacion Electronica(SFE) obligations.  

FA(2) final publication & legislative process update

The Polish XML schema, containing more than 300 fields, is undeniably more complex compared to its European XML equivalents. This complexity has predictably rendered itself to multiple versions of the schema. In June 2023, the Polish Ministry of Finance finally published the final version of the FA(2) logical structure for e-invoices.   

No other modifications are planned before the mandatory KSeF comes into force on 1 July 2024.  

Kofax is still awaiting final technical specifications regarding Poland’s e-invoicing mandate, but these are not materially expected to change the content of the FA(2) structure. While the legislative process regarding the same is expected to conclude by July 2023, final specification publication is expected slightly later, in Q4 2023. Kofax will analyse these once available and assess system impact. 

The FA(2) structure is expected to replace the current FA(1) structure on the production environment as of 1 September 2023. In the KSeF test environment, it will be available from 1 July 2023 (in parallel with the currently used FA(1) until the end of August 2023). 

Initial indications suggest that the final version of FA(2) does not differ significantly from the earlier, draft version of the FA(2) structure, published in late spring. Multiple wider Kofax teams have been analysing the FA(2), with a view to determine how we can support these fields. 

Further information with respect to the FA(2) can be located on the Polish Ministry of Finance website: 

https://www.gov.pl/web/finanse/ksef—zaktualizowana-wersja-wzoru-struktury-fa2 

Kofax is committed to supporting the upcoming e-invoicing mandate in Poland. You can read more about Poland’s e-invoicing mandate here. 

Revised timeline for B2G e-invoicing

Slovakia’s B2G e-invoicing timeline has always been subject to some revision.  

Once again, the Slovak government has instilled some changes to its proposed B2G e-invoicing roll out, in line with the following:  

  • Q3 2023 – Ministry of Finance of the Slovak Republic and Datacentrum and its suppliers 
  • Q4 2023 – Budget organizations of the Ministry of Finance of the Slovak Republic, including the Financial Administration of the Slovak Republic 
  • Q1 2024 – Other government and public administration entities. 

It is important to note that these dates are not yet official and we must be cognizant of the fact that Slovakia has revised its e-invoicing timelines previously. Kofax will keep abreast of developments.  

You can read more about e-invoicing in Slovakia on our dedicated e-invoicing page here. 

Wave 6 of Phase 2 e-invoicing has been announced

The ZACTA (Zakat, Tax and Customs Authority) has defined the criteria for the sixth wave of phase 2 of the e-invoicing mandate. 

From January 1, 2024, taxpayers with VAT taxable revenue over SAR 70 million for the years 2021 and 2022 must integrate their e-invoicing systems with ZATCA (FATOORA).  

Electronic invoicing in public procurement – changes

In accordance with the initial schedule, mandatory B2G obligations in Belgium were intended to pre-date the upcoming B2B obligations. However, delays to the B2G implementation schedule means B2G obligations may ‘collide’ or at least come relatively close to B2B obligations in the country.  

Draft legislation suggests that the obligation for economic operators to send their invoices electronically for public contracts with an estimated value of less than EUR 30.000 will only now be effective from 1 March 2024.  

This obligation to send invoices electronically in the context of public contracts does not apply to public contracts whose estimated value is less than or equal to EUR 3.000. However, contractual clauses can make this a more definitive requirement.  

Additionally, from 1 March 2024, the federal contracting authorities will also impose electronic invoicing below EUR 3.000. 

The Belgium Council of State will now consider the draft. 

The official publication is available on the following website and provides further information:  

https://news.belgium.be/nl/wijzigingen-inzake-de-borgtocht-en-de-elektronische-facturering-van-overheidsopdrachten 

You can also read more about Belgium’s B2B e-invoicing and e-reporting mandate via our dedicated country-specific page here. 

Sistem e-Faktura (SEF) e-invoicing documentation update

Serbia’s drive to review and enhance its e-invoicing practices continues, further to Serbia’s recent e-invoicing upgrade to a newer version. 

The Serbian Ministry of Finance has now updated and released the following documents: 

The Rulebook on e-invoicing takes effect as from 1 July 2023. 

You can read more about e-invoicing in Serbia on our dedicated country-specific page here. 

EU derogation to mandate B2B e-invoicing

Analogous to Germany this month, the publication of the draft proposal for a Council Implementation Decision which authorises Romania to apply for a derogation to mandate B2B e-invoicing represents a promising development towards B2B e-invoicing implementation in the country. Kofax currently supports Romania’s partial e-invoicing mandate implemented in July 2022 relating to high-risk fiscal products. The Romanian government has further publicly advocated a universal B2B e-invoicing mandate, although unlike Germany, initial indications regarding a mandate vision have not yet been specifically disclosed. It is however widely believed to follow the curvature of the high-risk fiscal product partial e-invoicing mandate, where transactions are cleared through the Romanian e-invoicing platform, the RO e-Factura. 

The dates for the temporary derogation come into effect sooner than Germany and are currently forecast for 1 January 2024 to 31 December 2026- (or conversely, until the ViDA proposal is adopted). 

With the B2B e-invoicing mandate plans currently nebulous, it is envisaged that the derogation may trigger Romania to unveil technical specifications in respect of their B2B e-invoicing model.  

Romania is a compliant territory for Kofax and we are closely monitoring e-invoicing developments considering this derogation, and any government announcements concerning the B2B mandate. 

Further information in respect of the derogation can be found here: 

https://ec.europa.eu/transparency/documents-register/detail?ref=COM(2023)329&lang=en 

Draft Royal Decree publication outlining further B2B e-invoicing arrangements

The Spanish Government has published a draft Royal Decree incorporating details around its projected Business to Business (B2B) e-invoicing mandate.  

The exact e-invoicing model Spain had intended to facilitate was in many respects uncertain – the VAT in the Digital (ViDA) proposal had stalled Spain’s progress in confirming a precise e-invoicing model. Fortunately, the Spanish draft Royal Decree has answered many of the outstanding questions in respect of the mandate.  

Amongst other issues, the draft Royal Decree has confirmed the following: 

  • E-invoicing model: a hybrid centralised and decentralised model, where a public platform, alongside private certified platforms, can be utilised for invoice data exchange 
  • Invoice formats: Facturae, CII, UBL, EDIFACT- which private platforms must have the capability to support 
  • Digital signature requirements: required for private platforms only 
  • Requirements for private platform providers: these include, amongst others, the ability to interoperate free of charge and the capability to accommodate all invoice formats, as well the obligation to send a copy of the invoice to the public platform  
  • Specific buyer obligations: including the requirement to inform suppliers of the invoice status via specific responses, namely invoice acceptance or rejection and the corresponding date, as well the payment of the invoice and the corresponding date for this. 

As with many other proposed European mandates, the mandate advocates phased implementation, in line with the following: 

  • Large taxpayers: 12 months after the Royal Decree publication  
  • Remaining taxpayers: 24 months after the Royal Decree publication 

It is presently uncertain precisely when the draft Royal Decree will be approved. Spain is hosting General Elections in July 2023, and, amidst a period of intense political activity, it is certainly not set in stone that the text will be approved before this, or even whether a new potential government would be prepared to continue Spain’s current e-invoicing trajectory. 

Crucially, it is also important to note that Spain has not yet requested EU derogation to mandate e-invoicing in the country. In line with the current VAT in the Digital Age (ViDA) timeline (still to be ratified), the derogation process is still active until 1 January 2024- signifying that Spain presently will still need to request derogation before it can implement B2B e-invoicing in the country. 

The draft Royal Decree has now triggered a public consultation, which is open until 10 July 2023.  

The draft regulation is available via the following link (in Spanish only):  

https://portal.mineco.gob.es/RecursosArticulo/mineco/ministerio/participacion_publica/audiencia/ficheros/ECO_Pol_AP_20230619_RD_factura_electronica.pdf 

Germany – EU derogation to mandate B2B e-invoicing

While Germany’s discussion paper published in April 2023 provided a solid foundation regarding its e-invoicing plans, it was notable that the corresponding derogation required to mandate B2B e-invoicing in the country had not yet been granted. The European Commission has now, however, commenced the process to grant Germany permission to mandate B2B e-invoicing in the country, further to Germany’s initial derogation request in November 2022.  

The publication of the draft proposal for a Council Implementation Decision which authorises Germany to apply for a derogation to mandate B2B e-invoicing represents a constructive development for Germany in their e-invoicing drive, who have now begun to disclose further details around their mandate.  

The draft proposal envisages that Germany would receive a temporary derogation from 1 January 2025 until 31 December 2027 (or conversely, until the VAT in the Digital Age (ViDA) proposal is adopted). The derogation inception date is significant, as it aligns with Germany’s current proposed mandate start date, although we must be cognizant that this is currently in public consultation.  

Germany is a compliant territory for Kofax and we are closely monitoring the derogation progression, as well as further details around the e-invoicing mandate itself, which is expected in June / July 2023.  

Further information relating to Germany’s derogation can be located below: 

https://ec.europa.eu/transparency/documents-register/detail?ref=COM(2023)340&lang=en 

Phase I e-invoicing roll-out targets 4.000 businesses

Following our previous release on Malaysia’s e-invoicing timeline, the Malaysian Inland Revenue Board (IRBM) has formally announced that 4,000 businesses will be included in the first phase of the implementation, where taxpayers with an annual revenue of RM100M are required to abide by the e-invoicing requirements.  The first phase is scheduled to commence in June 2024.  

As part of the Continuous Transaction Controls (CTC) Clearance model, invoice files must be submitted to IRB’s central platforms for real-time verification. IRB will assign a Certificate Serial Number to invoices and provide suppliers with an URL link containing a QR code as an output of verification. The QR code should be attached to the invoice before it is shared with the buyer. Small and medium businesses without an e-invoice system can use IRB’s free web-based solutions that require manual input of data.  

The IRB are expected to issue detailed guidelines regarding the Malaysian e-invoicing systems for businesses that will join the first phase. Over the next few weeks. 

 

Fully implementation of the TIMS

The Commission General of Kenya has enforced all VAT registered taxpayers to accept e-invoices from registered taxpayers on the Tax Invoice Management System (TIMS) from 1 June 2023. 

 To comply with the electronic Tax Invoice Management System (TIMS), VAT registered businesses are required to record all transactions through an approved Tax Register. Each invoice will have a unique QR code and invoice number generated by the Tax Register before it can be shared with the buyer. 

 The tax authority requires businesses to transmit validated invoices (with QR codes and unique invoice numbers) in real time or near real time. VAT deductions will not be available for invoices that did not clear through TIMS. 

 

Tax groups announced for new waves of the e-invoicing implementation

In Saudi Arabia, the Integration Phase of the e-invoicing mandate is being implemented in waves starting from January 2023. Currently, taxpayers exceeding 0.5Bn Riyals (Wave 2) are required to integrate their systems with ZATCA’s platform to clear invoices. 

A new timeline for the upcoming waves was announced by ZATCA as follows: 

  • Wave 3: 1st October 2023: taxpayers with annual revenue of 250M riyals should comply with the integration phase requirements. 
  • Wave 4: 1st November 2023: taxpayers with annual revenue of 150M riyals will join the integration phase.  
  • Wave 5: 1st  December 2023, taxpayers with an annual revenue of 100M riyals will join the integration phase.  

Kofax offers an e-invoice attachment service to deliver compliance e-invoicing in Saudi Arabia. With our e-invoicing platform, suppliers can attach their legal e-invoices, and we will send buyers an e-invoicing package that includes the legal e-invoice, Kofax’s PDF (non-tax invoice), and the buyer file for your invoice processing. 

Announcing new time plan for the B2B e-invoicing mandate

In the 2023/24 Budget, Israel confirmed the implementation of an e-invoicing mandate. The mandate will follow a phased approach starting in 2024 according to invoice value. The Ministry of Finance has announced the following schedule: 

  • 2024 – mandatory for invoices with value above NIS 25,000 (~USD 6,896) 
  • 2025 – mandatory for invoices with value above NIS 20,000 (~USD 5,517) 
  • 2026 – mandatory for invoices with value above NIS 15,000 (~USD 4,137) 
  • 2027 – mandatory for invoices with value above NIS 10,000 (~USD 2,758)  
  • 2028 – mandatory for invoices with value above NIS 5,000 (~USD 1,379) 

The e-invoicing mandate is based on a Clearance Model. Under this model, invoices must be sent to and approved by the Tax Authority in real time. A unique identifier will be assigned by the Authority upon approval. Taxpayers cannot deduct input taxes from invoices without this procedure. 

E-invoicing mandate

The e-invoicing landscape in the Dominican Republic has been simmering – and the country has finally delivered some tangible e-invoicing plans for mandate implementation in the country.  

The Electronic Invoicing Law (Ley General de Facturacion Electronica) was enacted on 16 May 2023 and has imposed obligations on a wide scope of taxpayers, including all public and private entities who transfer goods and services.   

 The e-invoicing model is projected to be a post-clearance model, where invoices must be sent concurrently to the Directorate General of Internal Revenue (DGII) and buyers.   

 The roll-out of the mandate is expected to be via phased implementation, in line with the following:  

  • Large national taxpayers: within 12 months of effective date  
  • Large local and medium taxpayers: within 24 months of effective date  
  • Small, micro and non-classified taxpayers within 36 months of effective date.  

 Entities are free to commence e-invoicing earlier if desired.   

Latin America is currently hosting an exciting period where e-invoicing is projected to grow rapidly over the next few years. Kofax will keep you informed of the latest e-invoicing developments in the region. Specifically, you can refer to our dedicated country specific page for further information on e-invoicing in the Dominican Republic.   

European E-Invoicing Service Providers Association (EESPA) position on German mandate

In April 2023, via the publication of a discussion paper, Germany unveiled its plans for an e-invoicing and e-reporting mandate. General consensus surrounding the mandate has been positive, with major organisations are now coming forward in support of Germany’s mandate plans.   

The European e-invoicing service providers association, EESPA is one such organisation strongly advocating the 2-tiered e-invoicing and e-reporting approach. In addition, it supports the typical associated measures with e-invoicing, such as reduced frequency of errors, cost-saving measures, automation, etc.   

Germany is a critical, compliant territory for Kofax and we are closely monitoring the mandate. We are expecting to hear further information around the mandate from the German tax authorities at the end of June 2023 and will analyse this information once available.   

  

Business to Government (B2G) small medium enterprise (SME) e-invoicing postponement (again)

The B2G landscape in Portugal has been subject to some revision, with delays going back as far as the summer of 2022. While initially having been mandatory on 1 January 2023, the Council of Ministers confirmed in a press conference of 18 May 2023 that the deadline for mandatory B2G e-invoicing for SME companies would once more be extended.  

The new law-Decree is yet to be published and confirmation of a new timeline is yet to be confirmed.   

Portugal is a compliant territory for Kofax and we will monitor e-invoicing developments in the country. Please refer to further e-invoicing on our dedicated e-invoicing page for Portugal here.