Servicios de cumplimiento

E-invoicing is currently permitted through the national e-invoice exchange platform launched by the Ministry of Digital Economy and Entrepreneurship (MDEE) in 2019.  This platform allows taxpayers to issue invoices directly or connect via API if they have their own invoicing software. 

 Jordan is likely to move toward mandatory e-invoicing soon. The government is expected to release the implementation roadmap and technical requirements in 2023. 

The Revenue Department of Thailand intends to introduce a VAT reverse charge scheme in the scrap metal industry in 2024 as a means of combating VAT refund fraud. Lavaron Sangsnit, Director General, says more than half of the fake VAT invoices were issued by scrap metal businesses to get tax refunds.  

Businesses involved in the scrap trading ecosystem, including iron smelters businesses and the ultimate buyers, will be required to submit purchase or sale invoices to the department. An official decree will be issued by the RD in January 2024. 

Last year we communicated on the proposal of imposing VAT obligation on digital services and goods from Foreign Digital Service Providers (DSPs).  

This proposal (House Bill No. 4122) has been approved by the House of Representatives and is now passed onto the Senate for the next step in the legislative process. 

Under the bill, Foreign DSPs that supply digital goods or services to Filipino consumers are required to collect, calculate, and remit 12% of VAT.  

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

From February 1, 2024, taxpayers with VAT taxable revenue over SAR 50 million for the years 2021 and 2022 must integrate their e-invoicing systems with ZATCA (FATOORA).  

The Ministry of Finance announced that the UAE is planning to develop a new advanced E-Billing system for B2B transactions. The new system will be integrated in different phases with complete integration by July 2025.  

It is not known what the “e-billing system” will look like, but it is likely UAE will adopt a similar CTC approach to KSA. 

ZACTA (Zakat, Tax and Customs Authority) first announced the Exemption of Penalties Initiative in June 2022 to mitigate the finance implication resulting from the global pandemic, this initiative was scheduled for six months but was extended till June 2023.  

ZATCA has recently confirmed another extension of the initiative, with an expiry date of December 31, 2023. As part of the initiatives, fines including late filings, late registrations, and VAT field control violations relating to e-invoicing are cancelled for all taxpayers. 

A simplified guideline explaining fine exemptions can be found here. 

Following the announcement of the implementation timeline for the e-invoicing mandate, the Inland Revenue Board of Malaysia (IRBM) has issued the first version of the E-invoice Guideline Year 2023 which contains additional clarifications and instructions on the upcoming e-invoicing mandate in July 2024. 

The mandate will follow a CTC clearance model, where suppliers must transmit their invoices and have them approved by the government platform before sending them to their buyers.   

According to the guideline, suppliers can connect directly with the government portal, or integrate their invoicing system via API connections. The invoices transmitted to the platform must be in XML, or JSON format. After successfully “clearing”, the official platform will send back the cleared invoice with a Unique Identifier Number and QR code data.  

Suppliers can share the invoice in PDF format provided the UIN number and QR code are presented. In addition, the guideline outlines 53 mandatory invoice fields. For more details, we advise you to check the full guideline via this link. 

A new version 2.3 of the Guidelines for mandatory electronic invoicing and electronic reporting have been published by the French authorities.   

The technical specifications are available on the website of the French government: https://www.impots.gouv.fr/specifications-externes-b2b 

Last month, Kofax commented on Bolivia’s e-invoicing expansion, which stretched to a fifth group of taxpayers. The e-invoicing drive continues apace, with the Bolivian government now announcing a sixth group of taxpayers to be subject to e-invoicing obligations.  

Resolution N° 102300000020 imposes e-invoicing commitments on further taxpayers, who will now be obliged to issue e-documents.  

The requirement to comply will take effect from 1 September 2023. 

Following the format of the earlier resolution, impacted taxpayers can find further details in the resolution annex. 

Only last month saw Bolivia accelerate its e-invoicing drive, with the eventual intention of concluding its e-invoicing roll-out in the country. Relatively close Panama is now also imposing fresh e-invoicing obligations on further taxpayers. 

Resolution N°201-0806, published by the General Directorate of Revenue (DG), confirmed that impacted taxpayers who provide services relating to ‘stock exchange, brokerage houses, investment managers, advisors of investments and price providers’ must now adhere to the Electronic Billing System in Panama.  

Impacted taxpayers must comply with e-invoicing obligations from 31 August 2023.  

The measure is part of a wider e-invoicing initiative to bring further taxpayers under the scope of the regime. You can read more about e-invoicing in Panama on our dedicated country-specific page here.