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El cambio en la regulación de facturas es frecuente y abrumador para muchas empresas
Las últimas noticias sobre las normas y las actualizaciones se encuentran más abajo en esta página. Añada esta página a sus favoritos para mantenerse al día. Nuestras soluciones de mandato permiten a las empresas cumplir con la normativa y mantener dicho cumplimiento de manera rentable a lo largo del ciclo de vida de un mandato. Obtenga más información sobre nuestra solución de mandato de facturación electrónica con más detalle así como sobre nuestras soluciones específicas para cada país.

Últimas novedades de todas partes del mundo

04/01/2022
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Serbia

E-invoicing deadline postponed

While Serbia has made its intention to expand the use of e-invoicing in the country clear, the Minister of Finance has acknowledged that there will be a need to adapt to the new system. Therefore, there will be a transition period until the end of April 2022.  This means that the obligation of the public sector to receive and keep electronic invoices and to issue invoices to another public entity will apply from 1 May 2022, rather than 1 January 2022.

We earlier communicated around several other timeframes relating to Serbian e-invoicing and we still expect this to stand:

  • the obligation of the private sector entity to receive and keep the electronic invoice issued by the public sector entity, as well as the electronic invoices issued by the private sector entity, will apply from July 1, 2022;
  • the obligations of issuing and keeping electronic invoices in transactions between private sector entities take effect from January 1, 2023
04/01/2022
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Polonia

Greater independence to decide VAT rates

Poland has recently announced it will be able to select its own VAT rates. There is a wait for this to be adopted but this is believed to be a formality only. This may result in several VAT rate changes in Poland. Tungsten has a big customer base in Poland and will ensure that any appropriate action is taken to implement any new tax rates.

We are very closely monitoring developments in Poland – on the back of some recent political unrest in the country, it is expected that there may be some significant changes upcoming in 2022 – we will keep you updated.

04/01/2022
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Polonia

Logical structure of e-invoices published

The e-invoice logical structure is now available on the Central Repository of Electronic Document patterns on the ePUAP platform. This covers the following changes:

  • descriptions of member country codes and currency codes
  • the definition of the TAdres element, including adding a new TGLN type
  • adding the TZnakowy20 element
  • TNumerKSeF element definition
  • the definition of selected character elements to the integer type
  • entering the maximum number of occurrences of some elements, eg Transport, Shipment by update of descriptions of some elements, eg P_15, P_18A adding new grouping elements, e.g. Partial Payments, PlanDates, Agreements, Orders.

These are applicable from 1 January 2022. Note that the use of e-invoicing in Poland will remain voluntary until 01/01/2023.

04/01/2022
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España

Draft to introduce mandatory e-invoicing

Spain is making some strides with B2B e-invoicing, building on earlier work undertaken for B2G transactions. The draft law ‘Creation and Growth of companies’ is currently work in progress in the Spanish Parliament, awaiting final approval. Tungsten will keep you informed of any developments.

04/01/2022
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Francia

Request to impose mandatory e-invoicing

France has requested authorisation from the EU commission to derogate from Articles 218 and 232 of the VAT Directive to be able to impose mandatory electronic invoicing to all taxable persons established in France. The authorisation to derogate would apply from 1 January 2024 to 31 December 2026.

This proposal is currently under review with the European Commission. Please refer to this document.

04/01/2022
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Slovenia

Progress with B2B e-invoicing

Slovenia is very close to introducing mandatory B2B e-invoicing. A draft law was presented to the Ministry of Finance in June 2021. This draft law is currently awaiting approval in the Slovenian Parliament, and Tungsten is monitoring developments.

04/01/2022
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Unión Europea

EU Council reaches agreement on updated rules for VAT rates

On 7 December 2021, the EU Council received an agreement to update EU rules on VAT, the purpose of which was to ensure that member states are treated equally, with the bonus of allowing more flexibility to apply reduced and zero rates. There is also a ‘green’ initiative behind the rules, to phase out preferential treatments for environmentally harmful goods.

The EU Council also updated the list of goods and services for which reduced VAT rates are allowed (Annex 111 of the VAT Directive). The Council decided to limit the number of items to which reduced rates could be applied, recognising that these could accumulate.

04/01/2022
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Unión Europea

Publication of the new VAT Gap report (2021)

EU Member States have lost an estimated 134 billion euros in VAT revenues in 2019 according to the 2021 Report on the VAT Gap released by the European Commission. The VAT Gap did decrease between 2015-2019, but remains very significant. The report can be found here.

04/01/2022
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Alemania

New Government coalition plans to introduce continuous transactions controls (CTC)

Governments introduce continuous transaction controls (CTC) to more effectively counter tax fraud and increase revenue. As part of introducing CTCs in their mandates, governments often require invoice data to be sent to tax authorities in real-time or require invoices to be cleared by the government before they are paid.

Germany is planning to introduce CTCs to this effect. There are no specific details, but Tungsten will keep up to date with any development around this.

04/01/2022
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Panama

Tax authorities approve e-invoicing methods to apply within the new system

Tax authorities in Panama are aspiring to introduce an e-invoicing system, known as Sistema de Facturacion Electronica de Panama (SFEP). Taxpayers have a few ways to comply with this e-invoicing system, which includes:

  • Using the free e-invoicing platform available on the Tax Authority Website (this is applicable to smaller taxpayers);
  • Adapting a data connection device to current tax printers;
  • Migrate to an e-invoicing system where taxpayer can issue e-invoices through service providers accredited by the government (PAC).

We are awaiting further information from the Panamanian Tax Authorities regarding potential pilots, timeframes for implementation, and the scope of taxpayers affected, and will keep you updated.

04/01/2022
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Eslovaquia

Proposal for real-time reporting of invoice data from 2023

Real-time reporting of invoice data is gaining momentum in Slovakia. As with many countries, the underlying push for this appears to be related to the need to reduce tax fraud and improve the efficiency of tax collection, and to overhaul the current SAF-T system, which can incur time delays. With the proposed system, data would be required to be reported in real-time before the invoice is sent to the customer.

A draft Act is due to be submitted for feedback shortly relating to invoicing and reporting data. The new law would include an obligation to report structured invoice data to the Financial Administration (FA) on a real-time basis, drawing some parallels with countries such as Hungary adopting a similar approach. The proposed date for implementation is 2023.

Slovakia aims to capture most taxpayers within the proposed changes with only minor exceptions, irrespective of their VAT registration status.

Company accounting software or a free online application would assist in the reporting procedure. As a brief overview, the FA would verify this data and send a QR code to the supplier, which should be added to the invoice.

But it is not only suppliers who are affected. Customers would also be affected. Customers would need to send data from received invoices before VAT deduction. Any breaches of the law could be significant, resulting in fines up €10,000.

04/01/2022
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Portugal

Confirmation ATCUD code remains optional & option to use PDF invoices as an e-invoice is extended to 30 June 2022

We previously advised that the ATCUD code on Portuguese invoices (as well as other fiscal documents) is now optional from 1 January 2022. This has now been officially confirmed by Order 351/2021-XXII. Previously, it had been announced that it would be mandatory from 1 January 2022.

We also recently published an update advising that Portugal had extended the period unsigned PDFs could be accepted as an e-invoice. This had previously been extended to 31 December 2021; this has now been further extended to 30 June 2022, by virtue of Order 351/2021-XXII, at which point PDFs must be digitally signed.

04/01/2022
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Rumanía

Procedure for registering with RO e-invoice Register & Core invoice usage specifications for the Romanian e-invoicing system

The Romanian government has introduced Government Emergency Ordinance no. 120/2021 which regulates B2G e-invoicing. Taxpayers in the B2B sphere can also now choose to issue and send invoices through the RO e-invoicing system, but it is not yet mandatory to do so.

Tungsten is monitoring developments in the Romania B2B landscape and will keep you updated.

The Minister of Finance Order no. 1366/2021 has also approved the core invoice usage specifications (RO_CIUS) for e-invoicing. These specific operational rules are compliant with the SR EN 16931-1 European standard for e-invoicing. This Order contains the core invoice usage specifications for e-invoices and how to use them.

04/01/2022
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México

Complemento Carta Porte 2.0 - updated version

We have provided some guidance around the Carta Porte – the new transportation notes that forms part of the CFDI. An updated version of the Complemento Carta Porte version 2.0 was published on the Mexican Tax Administration (SAT) website. This is mandatory from 1 January 2022. The updated version can be found here.

Tungsten has processed all the updated changes in our system, including the updated error codes, and we can process the updated Carta Complemento version.

04/01/2022
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México

Introduction of the new CFDI version 4.0 in January 2022

While the Mexican Government was still making changes through December 2021, we were working urgently to analyse what this means for Tungsten customers. As a reminder, a testing period began on 1 January 2022, up until 1 May 2022, at which point it will be mandatory to use the CFDI 4.0. It is still possible that the timelines will change. During the testing phase, both CFDI versions (3.3 and 4.0) can be used.

The new CFDI 4.0 version can be found on the Mexican government website.

04/01/2022
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Bélgica

Draft Royal Decree on B2G e-invoicing

The European Directive 2014/55/EU on e-invoicing for public procurement had already taken effect in law but was not yet implemented in VAT legislation. As a result, the Council of Ministers recently approved a draft Royal Decree on B2G e-invoicing which has now been submitted to the Council of State.

04/01/2022
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Bélgica

Further intentions to implement mandatory B2B e-invoicing

We recently published an update relating to Belgium’s intention to mandate B2B e-invoicing- and it looks like this is increasingly gaining more impetus. The Belgian Minister of Finance has reinforced Belgium’s intention to make e-invoicing mandatory in his policy note. This intention is mainly triggered by the need to reduce the VAT gap. Belgium’s VAT gap is high- amounting to 3.6 billion Euros, or 10.4% of the total VAT revenue, and mandatory e-invoicing is seen as a means to overcome this deficit.

This is still at early stages- no timeframes have yet been announced, and there are not yet any suggested working models for a potential e-invoicing mandate. However, it is difficult to ignore the increasing popularity of PEPPOL in Belgium in recent years- and so it seems likely that Belgium will rely on a similar model for its own e-invoicing mandate, drawing on its own experiences with PEPPOL to help build an e-invoicing model.

The full policy note can be found here.

04/01/2022
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Italia

EU Commission approval to extend B2B e-invoicing mandate until end of 2024

The derogation from Articles 218 and 232 of the VAT Directive meant Italy could continue to mandate e-invoicing until 31 December 2021. Italy has requested to apply for an extension to apply the B2B e-invoicing mandate until 2024.
On 13 December 2021, the European Commission approved the authorisation for Italy to continue to apply the B2B mandate until the end of 2024.

04/01/2022
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Italia

VAT electronic cash register reporting changes

There are new VAT obligations applicable to certain retailers in Italy from 1 January 2022. These new obligations were originally scheduled for 1 October 2021 but delayed due to the Covid-19 pandemic.

All retailers who are affected need to update their electronic registers for the transmission of daily transactions and VAT liabilities, resulting in greater visibility for tax authorities. Cash machine producers can carry out the required adjustments.

Retailers affected are:

  • All retailers subject to the 2019 internet-linked cash register transaction reporting* (see below);
  • Both residents and non-residents;
  • With a turnover of more than 400K Euros per year.

*In 2019, Italy introduced new regulations which meant certain retailers were required to transmit their daily takings to the Italian Internal Revenue Agency via the internet for goods and services sales with VAT applied. For businesses with a turnover of over 400K Euros per year, this requirement was introduced from July 2019; it was extended to other businesses on 1 January 2020.

04/01/2022
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Reino de Arabia Saudita

ZATCA develops the Software Development Kit (SDK) Toolkit

The Zakat, Tax and Customs Authority (ZATCA) has developed the “SDK (Software Development Kit) Toolkit”, which enables taxpayers and developers of e-invoicing solutions to verify the compliance of generated e-invoices, credit, and debit notes, as well as the respective QR codes generated, against the e invoicing standards, specifications and regulations published by ZATCA.

A user manual is also available to guide users through the technical and functional aspects of the Compliance and Enablement Toolbox SDK such as what is the SDK, how to use it, and how to install it. To download the user manual and the SDK Toolkit, please access this page.

04/01/2022
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Reino de Arabia Saudita

ZATCA publishes guide to develop a FATOORA compliant QR code

The Zakat, Tax and Customs Authority (ZATCA) published the guidelines for generating and printing QR codes on electronic tax invoices on 18 November 2021. The guide provides some further information on the QR code specification, Tag-Length-Value (TLV), how to create a TLV, code snippets as well as some details on the representation of QR code data.

For the full guideline, please visit: QRCodeCreation.pdf (zatca.gov.sa). Note that the use of QR codes on Tax Invoices will become mandatory from 01/01/23. QR codes are required on Simplified Invoices from 04/12/2021.

04/01/2022
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Indonesia

Changes in standard VAT rate

With the signing into law of the Harmonisation of Tax Regulations (HPP) on 29 October 2021, it is officially confirmed that the standard VAT rate in Indonesia will increase from 10% to:

    • 11% ‒ from 1 April 2022.
    • 12% ‒ from 1 January 2025.

The law aims to optimise revenue collection and tax compliance after the COVID-19 pandemic caused a big hit to state coffers.

04/01/2022
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Filipinas

Change in permit to use CAS

Simplified Policies on the Application for Registration of Computerized Accounting System (CAS) have been introduced under Revenue Memorandum Circular No. 05-2021.

There is no longer a requirement for taxpayers intending to use a CAS to obtain a PTU (Permit To Use). Taxpayers can receive an Acknowledgement Certificate” from the BIR (Bureau of Internal Revenue) if all their documentation requirements are met. Pre-evaluation or demonstration of the system is no longer required but will be subject to post-evaluation by the concerned Revenue District Office.

All taxpayers with existing Permit To Use CAS are not required to apply for registration, the approved PTU previously issued by the Bureau will still be valid except for special circumstances.

04/01/2022
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Filipinas

Postponement of e-invoicing pilot project

According to the Bureau of Internal Revenue (BIR), the go-live of the pilot project for the e-invoicing system (EIS) has been postponed from 1 January 2022 to 1 July 2022. From 1 July 2022, the selected 100 large taxpayers must transmit invoice data to BIR in production. The EIS system supports the Comprehensive Tax reform Programme (CTRP), which was established by the Ministry of Finance. CTRP aims to digitise the tax and administrative systems in the country.

The EIS is a so-called Continuous Transaction Control (CTC); invoices need to be reported to the Government Platform after these have been shared with buyers. This centralised government platform was developed with the support of the South Korean International Cooperation Agency (KOICA) and it is therefore not surprising that the EIS platform strongly resembles the South Korean e-Tax system. The scope of the requirements includes sales invoices, debit- and credit notes, receipts and other accounting documents.

04/01/2022
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Australia

Supporting business adoption of e-invoicing

In the 2021-22 Budget, the government invests another $15.3 million in the Digital Economy Strategy to increase the value of e-invoicing to businesses, improve business awareness, and accelerate e-invoicing adoption. However, according to feedback from Stakeholder Consultation in 2020-21, e-invoicing adoption remains low in Australia despite strong government support.

To further support business adoption of e-invoicing, the Australian Government has launched a public consultation seeking stakeholder views. If you would like to express your views on e-invoicing, you can submit responses up until 25 February 2022. For further information, please refer to the Australian government website.

06/12/2021
Italia

Italy delays SDI cross-border invoice reporting to July 2022

It is very likely that Italy will delay the introduction of the mandatory e-reporting of cross-border transactions to the SDI to July 2022 (from January 1, 2022).
The delay was proposed in a very recent draft amendment to the tax law that arranges the withdrawal of the Esterometro Reporting and the transition to cross-border invoice reporting to the SDI. The amendment has been passed by the Italian Senate and is now in the hands of the Tax Chamber for final approval. This is generally seen as a formality as the amendment needs to pass into law by December 20.
Tungsten Network is investigating how the delay impacts customers that seek to go live with the cross-border invoice reporting ahead of July 2022 and we invite you to check regularly for the latest updates here.

12/11/2021
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México

CFDI version 4.0.

The tax authorities in Mexico are in the process of releasing new requirements for a new version of the legal invoice in Mexico, known as the CFDI. This will be updated to version 4.0.
The new version of the CFDI will become enforceable from 1 April 2022, with a testing phase from 1st January 2022. Suppliers will be able to send over CFDIs in the new format prior to 1st April 2022.
Tungsten Network is aware of these changes and is analysing the requirements.
Final technical specifications are yet to be published but we expect these soon from the tax authorities.

12/11/2021
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Unión Europea

EU Commission work program 2022

The EU has been working towards the modernisation of current VAT rules in the commission Work Programme 2022. This Programme highlighted the importance of taking the opportunity to use digital solutions as a means to achieve this. As part of their action plan, they have announced a legislative proposal for 2022, covering VAT obligations and e-invoicing.
Further details can be found on the report published on their website.

12/11/2021
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Russia

Launch of the online Simplified Tax System (STS)

The Russian Ministry of Finance (MinFin) recently published the General Tax Policy Guidelines for 2022-2024. One of the items highlighted within this relates to the launch of the online simplified tax system (STS)- viewed as a major overhaul of the tax administration.
The STS will take on tax accounting, and be accessible to micro-enterprises with:

  • A headcount of no more than five, and
  • Annual revenues of no more than RUB 60 million.

The tax authorities will not however take over all fiscal obligations- they will not keep or fill out tax returns. Enterprises will remain responsible for calculating the tax, based on data from cash registers and bank accounts.

12/11/2021
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Estados Unidos

New Industry Efforts to Propel B2B Payments Toward Modernization

The Federal Reserve and the Business Payment Coalition (BPC) recently announced that 73 organizations will work together to develop an industrial pilot operational exchange framework that will enable companies to share electronic invoices.
The E-invoice Exchange Market Pilot and the Remittance Delivery Assessment Work Group aim to modernise B2B payments resulting in faster timeframes. Advantages of this modernisation include lower costs, better cash management, error reduction, risk mitigation, increased transparency and improved efficiency.

12/11/2021
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Latvia

Introduction of mandatory e-invoicing

The Ministry of Finance prepared an informational report on “Adopting a System of Electronic Flow of Supporting Documents and Waybills”, debated and endorsed on 12 October 2021, which mandates the use of electronic supporting documents and e-invoices by 2025. It is expected that E-invoicing will be mandatory for B2B and B2G transactions.
The Ministry of Finance in Latvia has been seeing the benefits in other countries in following a total or partial flow of e-invoices, and is hoping to incorporate similar benefits as a result of a more digital society.

12/11/2021
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Reino Unido

Temporary standard tax rate of 12.5%

The UK government approved a VAT increase for the hospitality sector to 12.5%, effective 1 October 2021. This will apply until 31 March 2022.
The VAT rate for hospitality was temporarily reduced to 5%, and this reduced rate was extended until 30 September 2021. The temporary 12.5% was introduced to manage the proposed eventual transition back to the original 20% VAT rate.
Tungsten Network has included the new 12.5% rate in our system.

12/11/2021
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Rumanía

New legal provisions for e-invoicing published

Recently, Government Emergency Ordinance (“GEO”) no. 120/2021, regulating the structure of the electronic invoice and creating the framework for achieving the basic technical specifications of the electronic invoice in Romania, was published in the Official Gazette. This includes detailed instructions regarding the Electronic Invoice RO e-factura.
The RO e-factura will become operational within 30 days of the GEO (so by 6 November 2021).
Economic operators can opt to use the national e-invoicing system and issue RO e-factura in both a B2G and B2B context.
The Ministry of Finance plans to issue a further order in the future to approve details around the use and operation of the RO e-factura system for B2B or B2G transactions and technical specifications.

12/11/2021
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Unión Europea

Study on ways to reduce the VAT Gap

The European Parliament has been looking into ways of reducing the VAT gap- and has published a study to this effect. There was a particular focus on cross-border VAT fraud, which amounts to a colossal 50 billion Euros per year. The total VAT gap in Europe is estimated to be 165 billion Euros.
There have been a few measures which are seen as generally promising in reducing the VAT gap, including:

  • Accelerating the adoption of EU mandatory electronic invoice ‘Generalised EU VAT number’; and
  • Accelerating the move towards a central electronic system

A binding EU-wide mandate for electronic invoicing is part of one of two proposed scenarios.

12/11/2021
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Bolivia

E-invoicing with larger taxpayers

Resolution RND 10210000012 cites 171 large taxpayers (known also as PRICOS) which are required to adhere to the new e-invoicing mandate in Bolivia. The 171 larger taxpayers who must adapt their Billing Implementation Systems can now issue Digital Tax Documents through the assigned online billing modality as of 1st December 2021.
They will be required to issues e-invoices from this date.
Resolution 102100000019 contains a second group of taxpayers that must start abiding by the new e-invoicing rules by 1 April 2022, showing Bolivia is intending to implement its e-invoicing regime in a phased approach.

12/11/2021
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Bélgica

Advancements in the B2G landscape

From 1st January 2022, e-invoices will be the preferred method for submitting invoices to Government organisations. It will still be possible to send invoices by post- but these must be sent to a specific address- SPW Finances – Centre de scanning – Avenue du Gouverneur Bovesse 29 – 5100 Jambes. Sending an invoice in PDF or Word format by email will no longer be permitted.
There will also be several new mandatory references on the invoices.

12/11/2021
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Polonia

National System of e-Invoices (KSeF)

We have previously written about the voluntary phase of the e-invoicing mandate in Poland, which is scheduled to start in January 2022. It is on course to become mandatory in January 2023.
The Polish Ministry of Finance has now started a pilot of the KSef, the Polish e-invoicing platform, and has invited any entities that develop invoicing software to test it. There is no official application process for this. All invoices issued during this pilot will be regarded as tests and have no legal effect.
Access to this trial version can be found via this link.

12/11/2021
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Polonia

Law regarding structured invoices

Poland has passed a law regarding structured invoices.
This means that from 1st January 2022 the use of structured invoices will be voluntary. This may potentially become mandatory from January 2023.

12/11/2021
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Serbia

E-invoicing demo environment

The e-invoicing demo environment is now live and can be found via the following link on the government website.

12/11/2021
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Bahrain

VAT rate increase from 5 to 10%

The Council of Ministers in Bahrain has approved an increase in the standard VAT rate from 5% to 10% with effect from 1st January 2022, becoming the highest rate in the Gulf after Saudi Arabia.
The change is made in response to the impact COVID-19 had on Bahrain’s economy and it’s aiming to reboot Bahrain’s Fiscal Balance Programme (FBP).

12/11/2021
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Vietnam

New Circular guiding the Tax admin law 2019 and Decree 123/2020 on E-invoice

In Vietnam, the Ministry of Finance has issued Circular 78/2021 on 17 September 2021 to guide the implementation of several articles of the Law on Tax Administration and the Government’s Decree 123 on invoices and documents.

The following are some noteworthy points from the circular:

  • For business using e-invoice without verification code, the e-invoice data must be transmitted to the tax authority within the date the e-invoice is sent to the buyer at the latest, except for certain sectors such as telecommunication, insurance, banking, air transportation, securities, etc.
  • If an enterprise uses e-invoices without verification code and would like to switch to e-invoices with verification code, they should follow the guidelines outlined in Article 15 of Decree 123/2020.
  • When an e-invoice has errors that must be corrected or replaced, buyer can choose to notify the amendment for each e-invoice with errors or for multiple e-invoices with errors using a prescribed form. This form must be submitted to the tax authorities by the last day of the VAT declaration period.
07/10/2021
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Egypt

An overview of Egypt’s e-invoicing mandate

Mandatory e-invoicing in Egypt is rolling out in phases as planned, currently the e-invoice project is at the 4th phase where it’s mandatory for large Egyptian taxpayers to use e-invoicing. Note that from January 2022, the mandate will be effective for ALL taxpayers operating in Egypt and VAT can no longer be deducted from paper invoices. 

Egypt operates this e-invoice mandate with a so called “clearance model”, meaning that each e-invoice must be validated and approved by ETA (Egyptian Tax Authority) before it is sent to the customer. Taxpayers are obliged to acquire a HSM (Hardware Security Model) device or a USB token to digitally sign the e-invoice. In addition, Product codes must be added on the e-invoice according to the GPC (Global Product Classification) classification of the GS1 (Global Standards 1) standard. 

07/10/2021
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México

Delay for ‘Carta Porte’ implementation 

The implementation of the ‘Carta Porte’ was due to go ahead on 1st October 2021. All Mexican taxpayers that transport goods and merchandise in Mexican territory via sea, air, rail or federal highways are required to include this in the Mexican legal invoice artefact (the CFDI).  

This requirement to include the Carta Porte has now been delayed until 1st January 2022.  

07/10/2021
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Rumanía

Status update on B2G & B2B e-invoicing

Romania is making some strides with e-invoicing. The Romanian Ministry of Public Finance announced on 14 September 2021 that the pilot-programme “E-factura” will become operational starting September 2021.  

For now, this programme will address only the uploading, storing and downloading of invoices for B2G transactions.  

The Romanian Ministry of Public Finance mentioned that such a pilot program will lead to further developments and also provide some further insight into how B2B e-invoicing can be developed.   

07/10/2021
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Francia

Delay to e-invoicing mandate

The French e-invoicing mandate has been delayed, in line with the following: 

  1. General obligation to receive e-invoices: July 2024 
  2. Obligation for large enterprises to send e-invoices: July 2024 
  3. Obligation to send e-invoices for mid-sized suppliers: January 2025 
  4. SME obligation: January 2026 
07/10/2021
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Cyprus

Mandatory B2G e-invoicing planned

Cyprus is looking to implement some changes around e-invoicing in the sphere of public procurement. The current framework is covered by the scope of Public Procurement Law (89(I)/2019).  

There are some proposals under review from the Cypriot Ministry of Finance, including making e-invoicing mandatory for transactions in the public sector. These proposals have been published for public consultation.  

It is intended that the proposed amendments to the law will come into force from 1 January 2022, although it is slightly uncertain at the moment whether this will go ahead, due to the legal and administrative procedures which need to be followed. 

The relevant provisions of the law cover central governmental entities and the remaining public agencies as defined in the legislation. Certain sectors will be exempt from the obligation to use e-invoicing.

07/10/2021
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Uruguay

Tax Authority extends deadline for reporting software solutions used to issue electronic invoices

The original deadline for electronic issuers to report any software solutions relating to their e-invoicing and archiving of e-invoices was July 2021, by virtue of Resolution 168/021. This has been delayed until 30 September 2021.  

Resolution No. 1.174/021, published in the Official Gazette of 2 August 2021, confirmed the new deadline, and has been in force since then.

07/10/2021
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Bolivia

Updated billing regime from December 2021

The Bolivian Tax Authorities (BTA) were making some advances in the e-invoicing landscape- however, their progress was curbed due to the Covid 19 pandemic.  

On 11 August 2021, the BTA issued Resolution Number 102100000011, with an effective date of 1st December 2021. This overturns the current billing regime provided by Resolution Number 10-0021-16. Taxpayers will therefore need to refer to this new resolution to see if this affects their billing process.  

The BTA have also issued Resolution Number 102100000012, which states that certain taxpayers: 

  • Must adapt and implement their billing systems so that from 1 December 2021, these issue Digital Tax Documents through online billing modalities; 
  • Taxpayers who use the Virtual Office billing modality and have not been classified for the use of these online building modalities, must use the Online Web Portal billing modality from 1 December 2021.
07/10/2021
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Polonia

JPK VAT structure

The JPK VAT file is a collection of data based on the information in a taxpayer’s IT systems needed for SAF-T reporting. This provides information around business operations for a given period of time. A new version of the JPK-VAT logical structure will apply from 1st January 2022. 

The new JPK-VAT is a periodic filing document which combines the current JPK-VAT file, and monthly and quarterly VAT returns within one document. The Polish Ministry of Finance has been developing the draft version following tax consultations with entrepreneurs.  

This updated structure can be found via the following link: 

https://www.gov.pl/web/kas/struktury-jpk 

The updated structure will include all changes that enter into force during the period 1st July 2021-1st January 2022.  

22/09/2021
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Francia

France delays implementation of Continuous Tax Controls by 18 months

The French Council of Ministers announced on September 15th, 2021 that the introduction of the e-invoicing and e-reporting mandate has been postponed by 18 months. Please click here for the official announcement. While France was making good progress with the preparation for the mandate, the implementation time was deemed to be too short given the significant impact of the new obligations on businesses (originally the first phase of the mandate would have kicked in on January 1, 2023).

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09/09/2021
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Grecia

Upcoming MyData changes

Greece is looking to implement a phased roll-out of its upcoming e-invoicing MyData changes, starting on 1st September 2021. As a reminder, e-invoicing in this context refers to the connection of a certified e-invoicing certified service provider to the MyData platform. Tungsten does not meet the requirements for a certified provider, so we are requesting that suppliers attach their legal invoice to our Tungsten solution as we won’t be able to create the legal artefact for suppliers once the changes take effect.

Here are some key dates to watch out for:

  • 1 September 2021: Companies will proceed on a phased basis from this date around the electronic transmission to MyData and the interconnection specifically of cash registers with Greek electronic system. This will be based on the type of their accounting books and annual revenues;
  • 1 October 2021: The mandatory transmission of business documents to the MyData platform becomes mandatory;
  • From 1 October 2021 onwards, the following businesses must send their accounts receivable documents (i.e. invoices) which they issue:
    • Businesses with double-entry accounting books with a turnover of over € 50.000.
    • Businesses with single-entry accounting books with a turnover of over € 100.000.
  • 1 November 2021: all other companies must submit their invoices.

The Greek MyData changes have been delayed multiple times already. So far we have not heard anything to indicate that these changes will not be going ahead on 1 September 2021. We will keep you updated.

09/09/2021
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España

Draft law extending current B2G mandate to specific B2B transactions - public consultation open

Spain’s e-invoicing landscape looks like it may be expanding into the B2B sector, for transactions between companies and the self-employed

The Spanish government recently announced a draft law for ‘Creation and Growth of Companies’. This covers many elements- one being the proposal to extend the obligation to exchange invoices for B2B transactions as well as B2G transactions.

The public consultation for this is open until 6 September 2021.

09/09/2021
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Polonia

Draft version of e-invoice logical structure available

With the voluntary phase of the mandate fast approaching in January 2022, the Polish Ministry of Finance has published some new documentation.

This includes the draft version of the e-invoicing structure and a sample invoice, which can be found on the Polish Ministry of Finance website: https://www.gov.pl/web/kas/krajowy-system-e-faktur

09/09/2021
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Polonia

Postponement of voluntary mandate phase

The voluntary phase of the Polish national e-invoicing mandate has been delayed until January 2022. It was originally scheduled to be implemented in October 2021.

09/09/2021
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Portugal

Option to use PDF e-invoices extended to 31 December 2021

Portugal has previously communicated the admissibility of invoices in PDF format as electronic invoices. Order no. 260/2021-XX11, dated 27th July 2021, has extended this permissibility until 31 December 2021. This had previously been extended until 30 September 2021.

PDFs must be digitally signed from January 2022.

09/09/2021
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San Marino

Italy / San Marino - mandatory e-invoicing for transactions

There has now been some further progress around transactions between Italy and San Marino – the Italian Revenue Agency has published technical specifications via Provision no. 2021/211273. These technical specifications will provide details around how invoices will be issued and received with San Marino residents for goods and services.

Here are some key dates to watch out for:

  • 1st October 2021- the Decree comes into force;
  • Until 30th June 2022- paper invoices can still be issued;
  • 1st July 2022: Mandatory for Italian taxpayers to issue only e-invoices.
09/09/2021
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Reino de Arabia Saudita

Further changes in the e-invoicing mandate

In Saudi Arabia, the deadline for the implementation of Phase 2 of the e-invoicing mandate has been delayed to 1st January 2023 and it will be implemented in waves by targeted taxpayer groups. Select taxpayer groups will be informed 6 months prior to the go-live date.

In relation to Phase 1 – the Generation Phase, which will be enforced by December 4th, 2021, there is no prescribed invoice format. However, e-invoices must be issued as a structured file. This means that from the implementation date, paper and PDF invoices no longer qualify as valid tax invoices.

The mandate rules for Phase 2 remain unchanged. E-invoices must be issued in XML/Hybrid (PDF A-3) format and suppliers will need to clear the invoices with GAZT before sending these to buyers. Due to the technical nature of the requirements in Phase 2, taxpayers are encouraged to consult a solution provider or their internal technical teams to ensure their e-invoicing systems comply with ZACTA (General Authority for Zakat and Tax) requirements.

09/09/2021
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Vietnam

Introduction to Vietnam’s mandatory e-invoicing

In 2020, Vietnam delayed its implementation date of mandatory electronic invoicing until July 1, 2022. So far, we have not heard signals that suggest any further delay.

From July 2022, paper and PDF invoices no longer qualify as valid tax invoices. Under the mandate, the e-invoice must be in XML format, include a digital signature and be securely stored for ten years. In addition, Invoices need to be in Vietnamese language; a second language is allowed. The second language needs to be placed in brackets next to the Vietnamese texts or under the Vietnamese texts using a smaller font.

There will be two types of e-invoices: the e-invoice with tax verification code and e-invoice without tax verification code. The process with the tax verification code is so -called pre-clearance where invoice data must be submitted to the tax office (GDT- General Department of Tax). Upon registration and approval of the invoice data, the tax office returns a specific code that needs to be included in the invoice that is sent to the buyer. The requirement to add a tax verification code to the invoices depends on the taxpayer’s business sector, tax risk, and annual revenue.

To use either type of e-invoice in Vietnam, companies must register and receive approval from the Vietnamese tax authorities via the website of the General Taxation Department.

09/08/2021
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China

Looking to achieve nationwide coverage of fapiao digitisation by 2025

China has set to roll out e-special VAT fapiao to all taxpayers by the end of 2021, with the expectation to achieve nationwide e-fapiao coverage by 2025.

The STA (State Tax Administration) has launched a public e-invoicing platform aiming to provide free e-invoicing support 24/7 (inv-veri.chinatax.gov.cn). Suppliers/Buyers can access this website to:

  • perform validation checks on both paper and electronic invoices issued within the last 5 years. Each invoice can only be checked 5 times per day.
  • download relevant certificates and software, e.g. OFD reader, e-invoice generator for UKEY users.
  • learn more about e-invoicing in china via online resources, e.g. how to identify the validity of paper fapiao.

It’s noticeable that this platform has access restrictions to foreign browsers and may not work on Apple IOS systems.

09/08/2021
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Reino de Arabia Saudita

Delayed go-live date for Phase two in the e-invoicing mandate

In Saudi Arabia, the Phase two enforcement date in the e-invoicing mandate has been delayed to 1st January 2023 and it will be implemented in waves by targeted taxpayer groups. Select taxpayer groups will be informed 6 months prior to the go-live date.

Due to the technical nature of the requirements in Phase two, taxpayers are encouraged to consult a solution provider or their internal technical teams to ensure their e-invoicing systems comply with ZACTA (General Authority for Zakat and Tax) requirements.

09/08/2021
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Australia

B2G e-invoice mandate

The Australian government has announced to mandate e-invoicing for all levels of government by 1st July 2022 as part of the Digital Business Plan. Australia operates its e-invoicing system based on the PEPPOL framework. To send or receive an e-invoice, a business must connect to the PEPPOL Network through an Access Point. Australia’s Tax Office manages a registry of Access Point servers that have been officially accredited by the tax office.

09/08/2021
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Hungría

eVAT return postponement

The Hungarian government has postponed its e-VAT return concept to October 2021. This was initially due to be implemented in July 2021. The e-VAT return concept involved the tax authority preparing a draft VAT return for taxpayers based on real-time reporting data collected.

09/08/2021
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Canadá

GST / HST tax changes

From 1 July 2021, Canada’s GST / HST rules have changed around how tax is applied to online sales from non-resident digital businesses. These changes were implemented as GST / HST was often not being collected on online purchases from non-resident vendors.

Therefore, from 1st July 2021, any foreign suppliers of digital services to consumers based in Canada will be required to register for GST / HST and to collect and remit any tax to the Canada Revenue Agency (CRA).

09/08/2021
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Serbia

Public platform & Rulebooks

Serbia is moving towards an e-invoicing mandate. This will be a phased approach, with the following envisaged dates:

  • 1 January 2022: Public sector entity to receive and keep an electronic invoice and issue invoices to other public sector entity (G2G) & Private sector entity to issue an electronic invoice to a public sector entity (B2G);
  • 1 July 2022: Public sector entity to issue an electronic invoice to a private sector entity (B2G) & Private sector entity to receive and keep an electronic invoice issued by a public and private sector entity;
  • 1 January 2023: To issue and keep electronic invoices in transactions between private sector entities (B2B).
09/08/2021
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Rumanía

Implementation SAF-T as from 1 January 2022

The National Agency for Fiscal Administration (“NAFA”) has started the implementation of SAF-T in Romania.

The preliminary SAF-T structure was published in April 2021, while the related guidance and legislation is expected to be published this summer. The SAF-T related software at NAFA’s level is expected to be finalised by the end of July 2021, allowing voluntary testing together with large taxpayers to be performed during August – December 2021. January 2022 will be the first reporting month for large Romanian taxpayers, and SAF-T reporting periods will follow the VAT reporting period (e.g. monthly or quarterly).

The technical specifications have been released and can be found on the ANAF portal.

09/08/2021
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Russia

Mandatory e-invoicing for ‘traceable’ goods from 1st July 2021

From 1st July 2021, Russia will introduce mandatory e-invoicing for taxpayers dealing with traceable goods. Certain goods such as refrigeration and freezing equipment, will be deemed to be traceable goods. From 1st July 2021, invoices for these goods must be electronic.

Under the traceability system, each consignment of goods would be assigned a registration number during import. Businesses within the scope of the traceability system would need to include the registration number in their invoices.

09/08/2021
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Portugal

New standard rate of 16% in the Azores

The standard VAT rate in Portugal (the Azores) has been reduced from 18% to 16%.

Tax Circular 30237 outlines the procedures to be followed further to this tax rate change. These include:

  • Chargeability;
  • Adjustments;
  • The cash VAT regime;
  • Intra-community acquisition of goods.

There have been no changes to the mainland Portuguese tax rates.

05/07/2021
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Serbia

Law on electronic invoicing takes effect

The Law on electronic invoicing entered into force on 7 May 2021. There will be a phased introduction of e-invoicing with B2G invoicing due to take effect from 1 January 2022. Full implementation, including B2B invoicing, is expected from 1 January 2023. The new Law also introduces a requirement to electronically record VAT calculations within the electronic invoicing system. In addition, a new webpage was launched (https://www.efaktura.gov.rs/) by the Ministry of Finance. The webpage is specifically designed to cover updates concerning the e-invoicing project, implementation, and related topics. The testing environment of the e-invoicing system should in principle be made available to the users in July.

05/07/2021
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Bulgaria

Concept of real-time reporting

The Bulgarian National Revenue Agency (NRA) are looking to progress the preparation of a concept for receiving real-time information on invoices this year. The manufacturers of cash registers will become software fiscalizers, because the microcomputers that are in them can send this data to the NRA.

05/07/2021
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Botswana

E-invoicing project in Botswana

In Botswana, the objective of a new project is to ensure the mandatory use of ‘the electronic VAT invoicing’ solution by all entities registered for VAT. This represents a novel approach thus far in the Botswana tax environment.

05/07/2021
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Italia

Italy intends to extend and expand e-invoicing mandate

Italy would like to obtain a permit from the European Union to extend the obligation of electronic invoicing until the end of 2024. Furthermore, plans are being made to expand the range of subjects also to one and a half million professionals, self-employed and VAT numbers on a flat-rate basis, currently excluded.

05/07/2021
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Reino de Arabia Saudita

End of the Transitional Period for VAT rate increase

Further to VAT rate increase from 5% to 15% announcement effective the 1st of July 2020, the Zakat, Tax and Customs Authority (“ZATCA”) in Saudi Arabia has announced transitional rules governing supplies that are made during the transitional period for the VAT rate increase i.e. from 11 May 2020 to 30 June 2021. The transitional rules would not be applicable starting from the 1st of July 2021 onward and the VAT rate to be applied going forward should be 15% applicable to all supplies made (except where zero-rated or exempt by law).

05/07/2021
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Egypt

Grace period of 4 months granted to taxpayers who didn't implement e-invoicing system yet

The Egyptian Tax Authority kicked off the fourth phase of the electronic tax invoicing system’s implementation. Companies registered at the Medium Taxpayers Center in Cairo and the Large Taxpayers Center of the Free Profession are required to issue electronic invoices after the grace period of 4 months, due date Sep 15th 2021. These businesses will have to adhere to the terms and conditions set out by the Egyptian Tax Authority, which includes the issuance of the electronic signature certificate, the usage of a certain coding system, etc.
The e-invoicing system is fully applied as from mid of May 2021 for all the taxpayers who are relevant to the Large Taxpayer Center Department.
This is in line with the Egyptian goal to have e-invoicing completely implemented as of 1 January 2022, which is part of the government’s digital plans.

05/07/2021
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San Marino

Joining Italian e-invoicing

The Italian Ministry of Finance, with the Act no. 103 published on May 26, 2021 has laid the foundations for the introduction of the e-invoicing regime between Italy and San Marino. Italy and San Marino have agreed a transitional period (from 1 October 2021 until June 30, 2022) during which San Marino and Italian taxpayers could opt for the e-invoicing system instead of traditional “paper” invoicing. In particular, the taxpayers of the two countries will be able to issue e-invoices on a single cross-border system. The system will become fully operational starting from July 1, 2022.

05/07/2021
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Panama

Panama to implement e-invoicing clearance model

On June 1st 2021, the Tax Authorities have opened a voluntary process for e-invoicing in Panama, paving the path to a general mandate. To date no official specific date for this general mandate has been published, however the Tax Authorities are making reference to FY22 as the implementation date.

05/07/2021
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Rwanda

Revenue Authority announces e-invoicing systems for various categories of taxpayers

On 24 December 2020, the Rwanda Revenue Authority (RRA) announced that effective 1 January 2021, all taxpayers must secure invoices/receipts generated by the Electronic Invoicing System (EIS) as documentary evidence to support tax deductions associated with expenses for the years of income from 2021 onwards. The RRA has since clarified some further questions this raised.

The RRA published an announcement on 14 May 2021 regarding the available Electronic Invoicing Systems (EBM) for the different categories of taxpayers. Five Systems are being defined.

    • EBM Software
    • EBM Mobile System
    • Online EBM solution
    • Online Sales Data Controller
    • Virtual Sales Data Controller
05/07/2021
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India

Government departments and local authorities exempt from e-invoicing

On 1st June 2021, the Indian Government released a notification stating that government departments and local authorities are exempt from the e-invoicing mandate being implemented.

Click here to learn more about the Indian mandate.

05/07/2021
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Filipinas

Update on pilot project

Philippines is moving towards an e-invoicing system by 2023.
According to recent reports, the pilot project will be launched in January 2022 in preparation for its phased roll-out of their e-invoicing system in 2023. At this stage, corporations falling under the large taxpayers classification and exporters are selected for the pilot project as they have a computerised accounting system which is needed for e-invoicing and e-receipts.

05/07/2021
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Japan

Further details of new 'Qualified Invoice Retention System'

Japan will introduce a new qualified invoice regime for Japanese Consumption Tax (JCT) with effect from 1 October 2023. This will bring the JCT regime more closely in line with European-style VAT regimes, and in order to claim input tax credit, the purchaser will be required to retain ‘qualified invoices’ issued by ‘qualified invoice issuers’. Only taxable persons are eligible to register as qualified invoice issuers, and cannot be JCT exempt enterprises (i.e. they cannot be exempt from the obligation to file a JCT return and remit JCT). Unlike the current system, this requirement applies even if the enterprise’s taxable sales for the base period are JPY 10 million or less. Registration to become a qualified invoice issuer opens on 1 October 2021.

05/07/2021
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Dinamarca

E-orders and e-catalogs by 1 January 2023

As from 2023 new legal e-ordering requirements for public authorities and institutions will become applicable.

As a consequence suppliers will be required to be able to receive e-orders and have e-catalogs (which will comply with the new Peppol standard) on the covered purchasing categories. A report regarding these requirements is scheduled to be sent out for consultation before the Summer holidays.

05/07/2021
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Noruega

New VAT return as of 1 January 2022

The Tax Authorities have announced that a new VAT return will be introduced that will replace the current, manual VAT return, effective 1st January 2022. The new VAT return will be based on the SAF-T codes and will include approximately 30 boxes as opposed to the 19 boxes in the current VAT return. The Norwegian Tax authorities aim for a direct transfer from the company’s accounting system to altinn. It will however still be possible to fill out and submit the VAT return manually as per the current process.

01/07/2021
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Grecia

Greek government mandate delayed for THIRD time

The Greek government have delayed mandatory invoice registration for ALL businesses through their myDATA platform. The new date floated for mandatory invoice registration through the myDATA platform is Autumn (anticipated October).

04/06/2021
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Egypt

Limitation VAT input tax credit on paper invoices

Decree No.125 of 2021 was published by the Egyptian Ministry of Finance. As a result of this decree, businesses will not be able to deduct VAT on a paper invoice, unless the supplier is not yet required to apply e-invoicing at the time of supply as from January 2022.

04/06/2021
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Portugal

Extension of deadline for use of PDF invoices

The introduction of Order 72/2021-XII of the State Secretary of Tax Affairs (SEAAF) dated 10 March 2021, has extended from 31 March to 30 June 2021 the term for acceptance for tax purposes of invoices in PDF format as electronic invoices.

04/06/2021
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Oman

Introduction of VAT

Oman has introduced VAT from 16th April 2021. VAT has been set at 5% on goods and services. Certain services will be taxed at zero-rated VAT, and others exempted.

The requirement for businesses to register for VAT will depend on business turnover, which has been outlined by the Sultanate of Oman.

04/06/2021
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Portugal

Non-resident billing software certification from 1 July 2021

To combat tax evasion and fraud, the Portuguese Tax Authorities have defined some rules that billing systems must fulfil to ensure the non-violation of billing data once it is registered.

This means that only billing systems that fulfil the requirements defined in law and which are certified by the PTA can be used.

This will be effective from 1st July 2021. These new measures will also apply to non-resident businesses that are registered for VAT in Portugal with a turnover exceeding 50,000 Euros in the calendar year 2020. This means that these entities are required to use exclusively billing systems certified by the PTA for issuing invoices and other relevant tax documents.

There are a few options to business how to go about this- including choosing to have their own software certified, using third-party pre-certified software or outsourcing the process.

04/06/2021
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India

Compliance relief offered in light of Covid-19 pandemic

In light of the severity of the Covid-10 pandemic in India, the Central Board of Indirect Taxes and Customs (CBIC) has introduced several compliance reliefs for taxpayers.

These include the following:

  • There will be no late fees for delayed filing of GSTR-3B of March/April, up to 15 days and 30 days from the original due date for Taxpayers with turnover more than INR 5 Crores and up to INR 5 Crores respectively. In addition to this, for the quarter ending 31 March 2021, no late fees will be charged if GSTR-3B is filed within 30 days from the original due date.
  • The due date to file GSTR-4 is extended to 31 May 2021.
  • The due date to file ITC-04 is extended to 31 May 2021 (for the quarter: January-March 2021).
  • The due date to file GSTR-1 for April 2021 is extended to 26 May 2021 and for IFF the due date is extended to 28 May 2021.
  • Due date for all other proceedings, asset order, etc., whose last date of completion falls between 15 April to 30 May is extended to 31 May 2021.

Click here to learn more about the Indian mandate.

04/06/2021
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Turkey

Extension of temporary VAT rate reduction for overnight accommodation services

The VAT rate reduction from 8% to 1% for overnight accommodation services has been extended until 30 June 2021.

04/06/2021
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Australia

Funding for adoption of e-invoicing

Greater awareness around e-invoicing is being promoted in Australia- the Government will provide $15.3 million in funding to increase awareness of the value of e-invoicing for all businesses. This follows the announcement that e-invoicing will be mandatory for all Commonwealth agencies from 1 July 2022. This funding will support the Treasury and the Australian Peppol E-Invoicing Authority to improve business e-invoicing awareness and adoption. The aim is to assist in the adoption of Peppol e-Invoicing in the private and public sectors and lay further foundations for an expected national e-invoicing mandate.

04/06/2021
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Colombia

Digital Signature and New Technical Rules

Columbia has now adopted the mandatory inclusion of electronic signatures in invoices. This mechanism has always been in place but has only recently become mandatory.

This will help to ensure the authenticity, integrity and non-repudiation of the invoice.

The requirement to include the registered address for foreign sales has been annulled.

Furthermore, the “Supporting Document 1.0 Technical Annex” has been introduced for Colombian taxpayers making purchases from suppliers that are not obliged to issue invoices. In order to support costs incurred or expenses with such suppliers, the purchaser must support ‘electronic’ supporting documentation i.e. an electronic invoice or equivalent documents, for validation by the National Tax and Customs Directorate (DIAN). This allows the transactions to be tracked and costs, deductions and deductible taxes to be monitored.

04/06/2021
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Estados Unidos

Market Pilot Working Group building & testing a virtual network for the exchange of e-invoices

The Business Payments Coalition, with support from the Federal Reserve, will begin recruiting for a Market Pilot Work Group. This group will build and test a virtual network that will enable businesses to exchange e-invoices. Interested stakeholders will be needed to develop and test the open-source tools and access points to be used in the pilot.

04/06/2021
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Noruega

Proposed extension of 6% COVID reduced VAT rate to 30 September 2021

The Norwegian government has proposed to extend the temporary 6% reduced VAT rate for transportation, lodging, etc, until September 30, 2021 in the revised national budget. Originally, the reduced rate was to last until the end of June 2021. However, this decision is yet to be formally approved.

01/04/2021
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Italia

Further extension of new SDI rules

The use of Italy’s new Fattura XML format was originally mandatory from January 1, 2021 but was delayed until end of February 21. However, Italy has now again extended for the third time the newest rules relating to SDI invoices, The date from which the usage of the Fattura XML 1.6 becomes obligatory has been moved from 28th February 2021 to June 2021.
Tungsten Network has been ready for the new XML format from the voluntary introduction in September 2020.

01/04/2021
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Reino Unido

Extension of hospitality and tourism VAT reduction

The UK Chancellor is again extending the VAT reduction on Hospitality and Tourism from 20% to 5% until 30 September 2021. It will then be reduced to 12.5% until April 2022 to help businesses in gradually moving back to the standard rate.

01/04/2021
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Eslovaquia

Slovakia starts a consultation process for e-invoicing

The Ministry of Finance in Slovakia will soon start a consultation process regarding e-invoicing. As a result of this, the government aims to:

• Simplify the current VAT declaration system;
• Reduce fraud;
• Reduce the administrative burden for businesses.

Public law entities and solution providers in the IT sectors will be contacted during the consultations to draw up a draft legislative text with their input.

01/04/2021
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Serbia

Publication of draft law on e-invoicing for B2B and B2G transactions

Serbia is making good progress with plans to move to mandatory e-invoicing and has published a draft version of the law on e-invoicing on the website of the Ministry of Finance. Note: it has not yet been passed by the National Assembly of Serbia.

The proposed law is looking to regulate:
• the issuance of electronic invoices for both B2B and B2G transactions;
• the national e-invoicing platform or system;
• the elements which e-invoices should contain; and
• e-archiving
The provisions of the law are supposed to come into effect from 1st July 2021 for B2G transactions.

For B2B transactions, reception and storage of e-invoices will be mandatory staring from 1 July 2022, and the issuance of invoices from 1 January 2023.

01/04/2021
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Egypt

Minister of Finance announces deadline to join e-invoicing system is 15 May 2021

The Minister of Finance Mohamed Maait announced on 3 March 2021 that registered taxpayers in Egypt who wish to join the e-invoicing system are able to do so until 15 May 2021.
The e-invoicing system should allow the Egyptian tax authorities to follow up all commercial transactions between companies, as the data of all invoices will be exchanged digitally and instantly. The Minister hopes e-invoicing can help eliminate the informal economy of Egypt.

01/04/2021
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Portugal

Extension of acceptance of PDF formats

The Secretary of Tax Affairs stated in November 2020, that PDF invoices will still be deemed as electronic for tax and legal purposes, until March 2021.

This has now been extended from 31 March 2021 to 30 June 2021.

01/04/2021
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Grecia

Mandatory transmission of tax documents’ data to myDATA platform postponed to July 1st, 2021

The start date for the mandatory transmission of tax documents’ date has already been postponed several times, with the last postponement to 1 July 2021.
It is important to note than none of the postponements left taxpayers ‘off the hook’ completely as the Greek tax office (AADE) considers the delays as grace period. The data that was generated in the grace period must still be submitted to the authorities through the myDATA platform by 31 October 2021.

01/04/2021
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Grecia

6% Reduced VAT Rate for Streaming Theatrical Performances and Concerts

The Greek Public Revenue Authority (AADE) has recently published a Circular regarding the reduced VAT rate for tickets for streaming theatrical performances and concerts.
As of 11 March 2021, the 6% reduced VAT rate will apply for tickets for access to live streaming of such events. The new rate will apply for as long as the measure suspending public attendance to such events is in effect.

01/04/2021
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Argentina

Argentina mandates QR codes on e-invoices

The Argentine tax authority (AFIP) has issued a general resolution (resolución general 4892/2020) which mandates the obligation to include a quick response QR code in e-invoices. This QR code should codify the identification of the parties and other essential data of the invoice (date of issue, total amount, currency).
Starting from 1 June 2021, all VAT taxpayers are required to implement QR codes in their e-invoices.

01/04/2021
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Paraguay

Paraguay plans e-invoicing pilot programme

Paraguay has started The Sistema Nacional de Facturación Electronica Nacional “SIFEN” (National E-Invoice System) in 2018, it was settled as a three-stage project divided as follow:
• 1- Pilot Plan: in which 14th local companies where selected and became the first e-invoices issuers.
• 2- Voluntary Adhesion: started in 2020 and to the date there are almost 200 companies participating in the programme. The companies submit an application to be part of the programme and where selected by the Tax Authorities.
• 3- Generalization: it’s set to start after the finish of stage 2, Tax Authorities will select companies to be included in the SIFEN till all the taxpayers are part of the programme.
Currently Paraguay is at the last part of the stage 2 which implies that the 200 companies have to finish their private systems develops on the last version of the Manual Tecnico V. 150 (Technic Manual) and be ready to operate with e-invoice. It is not required yet that those companies stop using regular invoices.
The pilot programme will test the functionality of a new tool called “E-KUATIA”. This is a free e-invoice tool aimed at physical persons and one-person companies.
More information on the E-KUATIA e-invoicing tool is available on the following website: https://ekuatia.set.gov.py/portal/ekuatia

01/04/2021
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Japan

Vendor registration to open for ‘Qualified Invoice Retention System’ from 1st October 2021

Japan will introduce a new qualified invoice regime for Japanese Consumption Tax (JCT) effective 1 October 2023. Under the current ‘Transitional Invoice Retention System’ (effective since 1 October 2019), in order to claim a JCT input credit, taxpayers are required to comply with certain bookkeeping and invoice retention requirements. This includes the recording of general information, such as the name of the vendor, date of transaction, consideration paid for transactions, etc.
Under the ‘Qualified Invoice Retention System’ (effective 1 October 2023), in addition to similar bookkeeping and invoice retention requirements, a taxpayer will only be able to claim an input JCT credit from a JCT-registered vendor.
To become a JCT-registered vendor and issue a qualified invoice, vendors must submit the appropriate application to the National Tax Agency (NTA). JCT exempt entities will be ineligible to become a registered vendor.
The application for this registration will begin on October 1, 2021, and in order to become a registrant by 1 October 2023, the vendor should file the application with the relevant tax office no later than 31 March 2023. The NTA will publish a list of registered entities on its website.

01/04/2021
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Oman

VAT Executive Regulations published

The VAT Executive Regulations have been issued by the Oman Tax Authority ( Decision 53 of 2021 (in Arabic)) on 14 March 2021 – this will allow companies to properly prepare for the introduction of VAT in Oman, starting from 16 April 2021.
See here for further details.

01/04/2021
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Indonesia

Enhancements to e-invoicing system

Tax authorities in Indonesia previously released a new version of the electronic-based invoice invoice (Faktur Pajak or ‘FP’). This includes a pre-populated feature to ease taxpayers’ workflow in carrying out VAT compliance. The pre-populated feature under eFaktur version 3.0 covers input VAT from normal VAT Invoices and import declaration documents. These documents will automatically appear in the eFaktur system under the respective tax period. Taxpayers are no longer required to input and validate the information manually.

01/04/2021
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Eslovaquia

Public consultation e-Invoicing B2B

Slovakia’s e-invoicing initiative is currently in the process of consultations by the authorities of the Slovak Financial Directorate. Based on the authorities’ preliminary statements about e-invoicing, Slovakia is planning to introduce real-time invoice reporting (RTIR) which should be mandatory for all transactions over time. The aim of this initiative is to reduce administrative burdens on the side of tax subjects (e.g. to reduce obligatory VAT reporting) and to obtain real-time invoicing data on the side of tax authorities and use it for tax control purposes.
Mandatory e-invoicing will be introduced gradually. The first phase will (probably during 2021) cover G2G and B2G transactions. In a later stage, (the expectation is in 2022) for B2B and B2C transactions will come under the legislation.
As we have seen in other countries, applying mandatory e-invoicing into practice requires a significant amount of new regulation and legislation.

01/04/2021
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Reino de Arabia Saudita

Draft resolution published by GAZT: open for public consultation

We have now been aware for some time that KSA is moving towards mandatory e-invoicing.

On 18 March 2021, GAZT published a draft resolution – again for public consultation – on the requirements. The draft resolution includes technical specifications and procedures for implementing the provisions of the E-Invoicing Regulation. The resolution aims to specify the business and technical requirements that will need to be adhered to as Saudi Arabia moves toward e-invoicing.

GAZT encourages businesses start assessing how the e-invoicing regulations will impact their systems and processes and commence the planning work to successfully implement e-invoicing by the deadline of December 4th, 2021.

An English translation of the draft resolution can be found here.

09/03/2021
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India

India extends the scope of the invoice reporting mandate from April 1, 2021

The Indian Central Board of Indirect Taxes and Customs (CBIC) has changed the revenue threshold that determines whether companies are required to report invoice data to the Invoice Registration Portal (IRP).

Via Notification No. 05/2021–Central Tax, the Central Board has lowered the threshold to Rs 50 Cr ($6.8m). The revenue threshold applies to aggregated revenues on PAN-level (Permanent Account Number) and will therefore apply to all GSTINs under the Permanent Account Number.

The change will be effective from April 1, 2021.

The announcement has been published in the Gazette of India on 8 March 2021: http://egazette.nic.in/WriteReadData/2021/225713.pdf

Click here to learn more about the Indian mandate.

23/02/2021
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China

China amplía su programa piloto de facturación electrónica

En diciembre, la Administración Estatal de Impuestos (STA, por sus siglas en inglés) de China anunció una mayor expansión del programa de prueba (Piloto) a 38 regiones del país. El programa piloto permite a determinados contribuyentes chinos emitir facturas electrónicas especiales de IVA de forma voluntaria. El proyecto piloto comenzó en septiembre de 2020.

Leer más

23/02/2021
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Polonia

Polonia y el Brexit: Eliminación del requisito del representante fiscal en Reino Unido y Noruega

El Ministerio de Finanzas polaco publicó el 12 de febrero un proyecto de ley fiscal, según el cual las empresas con sede en Reino Unido y Noruega no estarán obligadas a designar a un representante fiscal en Polonia.

Esta importante decisión se debe principalmente la existencia de acuerdos de asistencia mutua válidos entre los países. Estos acuerdos definen el marco de cooperación y colaboración administrativa para luchar contra el fraude del IVA.La legislación entró en vigor con efectos retroactivos el 1 de enero de 2021.

23/02/2021
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Polonia

Progreso rápido en el programa "Facturas estructuradas"

Durante algún tiempo, Polonia ha anunciado que implementaría su regulación de controles fiscales continuos antes que Francia. Parece que están progresando adecuadamente.

El Centro de Legislación del Gobierno polaco ha publicado un proyecto de ley que modifica la Ley del IVA al introducir un modelo de "facturas estructuradas" en el sistema local del IVA. El proyecto de ley solo está disponible para su consulta pública durante el mes de febrero. Se espera que la ley entre en vigor el 1 de octubre de 2021. Cabe señalar que, inicialmente, la emisión y recepción de facturas a través de la plataforma nacional de facturación electrónica (Krajowy System e-Faktur [KSeF] Sistema Nacional de Facturación Electrónica [NeIS]), será voluntaria y las empresas podrán seguir utilizando los formatos actuales, incluidos el papel, el PDF y otros formatos de facturación electrónica. Sin embargo, el gobierno recompensará a las entidades que adapten rápidamente sus sistemas adelantando las devoluciones del IVA. Está previsto que el sistema pase a ser obligatorio en 2023.

NOTA: El sistema polaco KSeF se asemeja mucho al "Sistema di Interscambio" italiano: la emisión y recepción de facturas tiene lugar en la plataforma y el sistema dispone de una función de archivo.

Cabe destacar que el proyecto de ley deja margen para añadir una regulación más detallada mediante decreto ministerial.

23/02/2021
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Reino de Arabia Saudita

Arabia Saudí publica su reglamentación definitiva sobre facturación electrónica

Como ya informamos, Arabia Saudí está avanzando en el proceso de adoptar la facturación electrónica obligatoria solo 4 años después de introducir el IVA en su sistema impositivo.

Para otoño de 2020, Arabia Saudí completó una consulta pública en relación con la regulación de facturación electrónica prevista, seguida de la aprobación por parte del consejo directivo de la Autoridad General de Zakat e Impuestos (GAZT, por sus siglas en inglés) de la versión final del reglamento. Esta versión final se publicó en el boletín oficial saudí el 4 de diciembre de 2020 y entró en vigor inmediatamente el mismo día de su publicación. El reglamento contiene el marco del mecanismo de facturación electrónica que la GAZT prevé aplicar y la expectativa es que las empresas a las que afecta el reglamento puedan cumplirlo antes del 4 de diciembre de 2021.

Aunque los plazos son muy ajustados, no todos los detalles están claros, y se espera que se faciliten más detalles antes de la fecha de entrada en vigor con el objetivo de facilitar que los contribuyentes se adapten y cumplan la nueva normativa.

El plazo es muy ajustado y las empresas deberían empezar a implantar el sistema a principios de 2021. Creemos que se trata de una oportunidad excepcional para que organizaciones y empresas aprovechen el potencial de la tecnología digital y se beneficien de la optimización de las operaciones fiscales.

23/02/2021
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Uganda

Requisitos de la solución electrónica de emisión y presentación de facturas

El 1 de enero de 2021, entró en vigor la solución electrónica de emisión y presentación de facturas (EFRIS, por sus siglas en inglés) en Uganda. Las empresas utilizan EFRIS para la emisión de recibos y facturas a efectos fiscales.

A partir del 1 de enero de 2021, cualquier persona que ejerza una actividad comercial y que esté registrada a efectos del IVA está obligada a emitir facturas o recibos electrónicos de cualquier operación de venta, con independencia de si la operación está sujeta al IVA a tipo normal, a tipo cero o exenta de IVA.

23/02/2021
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Eslovaquia

Eslovaquia anuncia un sistema de facturación electrónica e información en tiempo real

En un reciente comunicado de prensa, las autoridades fiscales eslovacas anunciaron que estaban trabajando en un nuevo proyecto de ley sobre el envío de datos a la Administración financiera. Puede consultar aquí el texto completo.

El objetivo del proyecto de ley es introducir la obligatoriedad de que todas las entidades comerciales emitan una factura por cada transacción comercial en un plazo determinado. Al mismo tiempo, también se prevé la autorización previa de facturas: será obligatorio enviar datos específicos de la factura a la Administración financiera antes de preparar la versión final de la factura y enviarla al comprador. Los contribuyentes pueden cumplir sus obligaciones de notificación de facturas de varias maneras: mediante proveedor de servicios de facturación electrónica; directamente desde su software de contabilidad/ERP utilizando un método de comunicación certificado o mediante un portal público gratuito. También se dispondrán obligaciones de información para el comprador.

Actualmente no hay más información ni detalles técnicos disponibles. Continuaremos supervisando el progreso de Eslovaquia e informaremos de ello en nuestras próximas noticias sobre el mundo de la facturación electrónica.

23/02/2021
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Bulgaria

Introducción temporal del tipo de IVA del 0 % en las vacunas

Desde el 1 de enero de 2021 hasta el 31 de diciembre de 2022 se aplicará un tipo de IVA del 0 % a las vacunas.

23/02/2021
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Grecia

Ampliación del tipo reducido del IVA

Grecia ha confirmado una ampliación adicional de la tasa de IVA reducida del 13 % para cines, bebidas y servicios de catering, transporte público y paquetes vacacionales hasta el 31 de octubre de 2021.

23/02/2021
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Singapur

Modificaciones del GST en el presupuesto de Singapur de 2021

El Gobierno de Singapur ha decidido que el aumento previsto del impuesto sobre el valor añadido (GST, por sus siglas en inglés) del 7 % al 9 % no se producirá en 2021. Sin embargo, el Ministro de Finanzas ha subrayado que será necesario aumentar el tipo básico del GST en algún momento entre 2022 y 2025. El objetivo es aumentar la recaudación del gobierno para financiar el creciente gasto sanitario.

05/01/2021
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Grecia

MyData en Grecia: nuevo aplazamiento

Se ha vuelto a aplazar el mandato de facturación electrónica y libros de contabilidad electrónicos en Grecia que debería haber empezado el 1 de enero de 2020. Debido al impacto económico de la pandemia de la COVID-19 y a las presiones de la comunidad empresarial, la AADE de Grecia ha vuelto a aplazar el uso obligatorio de la plataforma electrónica de facturación y libros de contabilidad MyData a abril de 2021. Además, la plataforma todavía sigue en desarrollo. Actualmente, estamos analizando el impacto de este retraso, ya que las empresas pueden seguir registrando datos de las transacciones en la plataforma de forma voluntaria.

05/01/2021
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Alemania

Tipos de IVA en Alemania: acaba la reducción temporal del IVA

Como parte de su paquete de medidas para estimular la economía, Alemania redujo sus tasas de IVA en julio de 2020 al 16 % para el tipo básico y al 5 % para el tipo reducido. Esta medida sobre los impuestos dejó de tener validez el 31 de diciembre de 2020, como se había previsto.
Desde el 1 de enero de 2021, se vuelven a aplicar las tasas de IVA "antiguas" igual que antes de julio de 2020 (19 % para el tipo básico y 7 % para el tipo reducido). ¿Cuáles son las implicaciones?
• Las facturas de bienes y servicios cuyo momento de suministro sea después del 31 de diciembre de 2020, deberán aplicar las tasas de IVA originales (19 % y 7 %)
• Las facturas de bienes y servicios cuyo momento de suministro sea antes del 1 de enero de 2021, deberán aplicar las tasas de IVA de julio: 16 % y 5 %

Click here to learn more about the German mandate.

02/01/2021
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China

Ampliación del programa piloto e-Fapiao para regímenes especiales de IVA 

El programa piloto de China de facturación electrónica con regímenes especiales de IVA avanza rápidamente. Ya se utilizaba en 11 regiones y ahora se ha ampliado a 25 regiones más. El proyecto ya había sufrido retrasos en el pasado. Ahora se espera que la facturación electrónica esté disponible en todo el país durante 2021. (El plan original era tener cobertura en todo el país para finales de 2020).

Esta iniciativa de facturas electrónicas con regímenes especiales de IVA pretende sustituir el proceso existente de Fapiao, que se lleva a cabo íntegramente en papel y de forma presencial, de modo que los contribuyentes deben acudir a las oficinas tributarias locales y utilizar facturas numeradas por el gobierno.

Las empresas son seleccionadas y reciben una certificación para participar en el piloto. Estas empresas certificadas utilizan la plataforma estatal de servicio público para la facturación del IVA, a la que acceden con su clave "U Key" mediante una terminal de inicio de sesión (un componente de hardware proporcionado por las oficinas tributarias locales). En esta plataforma de servicio público, los contribuyentes solicitan que se apruebe el tipo y el número de facturas de venta que emitirán en un periodo determinado. La misma plataforma también sirve para almacenar las facturas de forma permanente. También es posible corregir facturas (emitir notas de crédito) a través de la plataforma de servicio público, mediante una versión especial corregida de Fapiaos.

23/12/2020
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Reino Unido

Comprobador para validar la identificación del IVA de la HMRC

Puesto que el comprobador VIES para validar la identificación del IVA dejará de estar disponible en el Reino Unido después del Brexit, la Agencia Tributaria británica (HMRC) ha lanzado su propio comprobador. Para acceder a la herramienta, haga clic en este enlace.

23/12/2020
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Rumanía

Más incorporaciones

El ministro de economía rumano ha anunciado que el gobierno de Rumanía tiene la intención de introducir un sistema de facturación electrónica. No tenemos más información en este momento. Seguiremos de cerca cualquier anuncio al respecto y le informaremos sobre el progreso de las próximas actualizaciones de cumplimiento.

23/12/2020
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Polonia

Implementación de la facturación electrónica a través del sistema nacional de facturas electrónicas (KSeF).

El ministro de economía polaco ("MoF") plantea cambios en la ley del IVA que contemplan la posibilidad de emitir facturas electrónicas además de las facturas en papel y electrónicas actuales, a través del KSeF, el sistema nacional de facturas electrónicas. Además de las ventajas empresariales de la facturación electrónica (como la reducción de costes, la transparencia y la reducción de los ciclos de pago), también hay ventajas para los contribuyentes, como la reducción del plazo de devolución de 60 a 45 días. El inicio del proyecto está previsto para el primer trimestre de 2021. Sin embargo, no se prevé que el sistema sea obligatorio hasta finales de 2022.

18/12/2020
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Francia

Por buen camino para alcanzar la obligatoriedad de la facturación electrónica y los informes electrónicos del IVA

El 24 de noviembre, la dirección general de finanzas públicas (DGFiP) francesa presentó a las partes interesadas externas su informe sobre el proceso para ampliar el uso y la implementación de la facturación electrónica en Francia y la obligatoriedad de usar informes electrónicos de IVA para 2023.

A principios de 2021 se creará un departamento del proyecto en la DGFiP. Este departamento se encargará de marcar el camino a seguir. En colaboración con la AIFE, se organizarán consultas mediante "grupos de trabajo" con las partes interesadas durante 2021 para detallar los requisitos y consensuar las buenas prácticas y la estructura de apoyo según las necesidades de las empresas.

18/12/2020
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Reino de Arabia Saudita

Facturación electrónica obligatoria

Como ya informamos en una actualización anterior, el Reino de Arabia Saudita está avanzando rápidamente hacia la introducción de la facturación electrónica obligatoria. El sistema de facturación electrónica pretende acabar con la economía sumergida y la ocultación comercial.

La Autoridad General de Zakat e Impuestos de Arabia Sudita aprobó la nueva regulación sobre facturación electrónica el viernes 4 de diciembre de 2020. Esta regulación contiene siete artículos que regulan el mecanismo de emisión y almacenamiento de facturas electrónicas para los contribuyentes. También estipula las normas procesales y los plazos, así como otras disposiciones adicionales, procedimientos y personas sujetas a los mismos. A partir del 4 de diciembre de 2021, será obligatorio emitir las facturas electrónicamente. En junio de 2022, será obligatorio emitir los informes de facturación al gobierno.

Para obtener más información, consulte la versión en inglés de las regulaciones y preguntas frecuentes sobre facturación electrónica que ha publicado recientemente la GAZT.

05/12/2020
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Portugal

Aplazamiento del código de documento único ("ATCUD")

En el decreto 195/202, el gobierno portugués anunció que las empresas debían comenzar a incluir un código de documento único (ACTUD) en sus facturas y otros documentos relevantes para el fisco a partir de enero de 2021. Esta medida se ha pospuesto a 2022.

Sin embargo, la orden ministerial 412/2020.XXI estipula que la autoridad fiscal portuguesa debe intensificar la asistencia que brinda a los contribuyentes para conseguir utilizar códigos QR (Quick Response) en las facturas a partir del 01/01/2021.

Haga clic en este enlace para conocer las especificaciones técnicas del código QR.

03/12/2020
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Italia

Cambios en el proyecto de Ley de Presupuestos respecto al mandato de facturación electrónica de 2022

El proyecto de Ley de presupuestos de 2021 de Italia introduce varias modificaciones en los requisitos de facturación electrónica que, en principio, entrarán en vigor en 2022:

  • La obligación de registrar las transacciones con no residentes (entidades no establecidas a efectos de IVA) en el Sistema di Interscambio (SdI). Este cambio implica que su sistema de declaración transfronteriza (Esterometro) dejará de usarse.
  • La FATTURA XML podría presentar nuevos campos y comprobaciones adicionales para suministros con declaración de intenciones.
29/10/2020
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Noruega

Noruega mantiene su reducción del IVA

Noruega mantiene la reducción del IVA del 6 % hasta más allá del 31 de octubre. Aún no se ha establecido una nueva fecha de finalización.

21/10/2020
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España

España mantiene su IVA del 0 % de emergencia

En abril de 2020, el gobierno español aprobó un IVA temporal del 0 % para la compra e importación de mascarillas quirúrgicas y productos sanitarios realizadas por entidades públicas, hospitales y otras organizaciones sin ánimo de lucro. Este plan concluía el 31 de julio, pero se ha prorrogado hasta el 31 de octubre de 2020 con efecto retroactivo a partir de la fecha de vencimiento original de la derogación.

16/10/2020
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Irlanda

Irlanda reduce el IVA del sector de la hostelería

Irlanda reducirá temporalmente el IVA del sector de la hostelería (hoteles, restaurantes, bares, etc.) del 13,5 % al 9 %. Este cambio estará en vigor desde el 1 de noviembre de 2020 hasta el 31 de diciembre de 2021.

07/10/2020
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Polonia

Polonia avanza a toda máquina en la compensación de facturas B2B

El Ministerio de Hacienda de Polonia planea aprobar una normativa de compensación de facturas B2B con IVA (parecida al modelo italiano SdI) a más tardar en 2022, aunque algunas fuentes apuntan a una fecha más próxima: mediados de 2021.

Leer más

07/10/2020
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Grecia

Grecia retrasa la normativa sobre registro de facturas del 1 de octubre

El gobierno griego dio un giro de 180 grados el 1 de octubre, día de la normativa, ampliando el periodo voluntario de registro de facturas hasta el 1 de enero de 2021. Los motivos, según dice, son el impacto económico de la COVID-19 y la preparación de los negocios.

07/10/2020
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Hungría

Hungría presenta una nueva estructura de archivos para la generación de informes de datos de facturas en línea

La autoridad tributaria húngara ha publicado recientemente una nueva estructura de archivos que servirá de base para la generación de informes de datos de facturas en línea en 2021. La nueva estructura de archivos constituye la versión 3.0 de XSD.

Más información. 

07/10/2020
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Estados Unidos

EE. UU. explora la viabilidad de un sistema estandarizado de facturación electrónica

La American Business Payments Coalition (BPC) lleva 3 años intentando descubrir la viabilidad del desarrollo y la implementación de una estructura estándar para la extendida facturación electrónica B2B en el mercado estadounidense.

Más información. 

07/10/2020
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Reino Unido

El Reino Unido mantiene su reducción del IVA en los sectores del turismo y la hostelería

La reducción temporal del IVA al 15 % en los sectores del turismo y la hostelería se mantendrá hasta finales de marzo de 2021.

22/09/2020
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Reino de Arabia Saudita

El Reino de Arabia Saudita se encuentra en vías de aprobar una normativa sobre facturación electrónica

El 17 de septiembre, la autoridad general de zakat e impuestos de Arabia Saudita publicó la propuesta de una normativa sobre facturación electrónica y ha solicitado ayuda a los expertos del sector para que den su opinión al respecto. Tungsten participa activamente en el proceso de consulta que concluye el 14 de octubre.

20/05/2020
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Reino de Arabia Saudita

El Reino de Arabia Saudita (RAS) anuncia un aumento del tipo base de IVA

El Reino de Arabia Saudita (RAS) anuncia un aumento del tipo base de IVA del 5 al 15 %. El Ministro de Finanzas, Al Jadaan, ha anunciado que a partir del 1 de julio de 2020 el tipo de IVA aumentará del 5 al 15 %.

17/03/2020
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India

India retrasa la normativa sobre facturación

El gobierno indio anuncia que su normativa sobre facturación de finales de 2019 necesitará posponer su fecha de entrada en vigor que inicialmente era del 1 de abril de 2020. En la actualidad informan de que la puesta en marcha se retrasará hasta el 1 de octubre de 2020.

Click here to learn more about the Indian mandate.

09/03/2020
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China

China afianza sus planes de mejora de la funcionalidad de la ley del IVA

La Administración Estatal de Impuestos de China (SAT, por sus siglas en inglés) ha anunciado una serie de novedades tributarias entre las que se incluyen un plan de desarrollo específico para la facturación electrónica del IVA.

09/03/2020
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Polonia

Polonia adelanta la fecha límite para la facturación electrónica B2G a noviembre

Polonia ha dado un paso más en la introducción de una plataforma digital nacional que respalda sus principales servicios públicos con la introducción de la facturación electrónica obligatoria para las transacciones B2G.

10/03/2020
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Alemania

La facturación electrónica del B2G en Alemania avanza hacia la segunda fase

Alemania ha anunciado su agenda para la facturación electrónica obligatoria de B2G. Al aproximarse el mes de abril, la segunda fase entrará en vigor para los niveles regional y comunitario. Tungsten es la ayuda que necesita. Podemos asistirle con el envío de sus facturas a XRechnung a través de nuestra red PEPPOL.

Click here to learn more about the German mandate.

03/03/2020
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Grecia

Grecia anuncia planes de mejora del sistema de facturación electrónica para paliar sus deficiencias en el IVA nacional

En un esfuerzo por combatir la evasión de impuestos indirectos, el gobierno de Grecia ha adoptado un modelo de liquidación de facturas similar al sistema actual implementado en México.

21/02/2020
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India

Información adicional sobre la normativa de India

A partir del 1 de Octubre de 2020, todas las empresas con una facturación superior a 100 Rs.estarán obligadas a utilizar el portal de facturación IRP.

Click here to learn more about the Indian mandate.

27/01/2020
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Filipinas

Unilever y Tungsten obtienen la autorización de uso de CAS en Filipinas

Tras años de colaboración, podemos anunciar finalmente que, en enero de 2020, se otorgó el permiso de uso entre Unilever y Tungsten.

19/12/2019
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India

India confirma la entrada en vigor de la facturación electrónica a partir de Octubre de 2020

Las autoridades de India han confirmado que el portal de registro de facturación (IRP, por sus siglas en inglés) entrará en funcionamiento durante 2020. Los contribuyentes de mediano y gran tamaño deberán utilizar dicho portal a partir de Octubre de 2020.

Click here to learn more about the Indian mandate.

28/06/2018
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Italia

Italia amplía la fecha límite para proveedores de combustible para la facturación electrónica de empresa a empresa

El gobierno italiano ha anunciado que los proveedores de combustible deben comenzar a enviar facturas electrónicas de empresa a empresa antes del 1 de enero de 2019, junto con el resto de empresas con un número de CIF italiano.

13/06/2018
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España

España amplía el mandato sobre facturación electrónica de empresa a gobierno

España ha anunciado una ampliación del mandato de empresa a gobierno actual para los subcontratistas implicados en licitaciones o contratos públicos que entrará en vigor el 1 de julio de 2018.

11/05/2018
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Grecia

Grecia impondrá la facturación electrónica de empresa a empresa

El Organismo independiente de renta pública de Grecia (Α.Α.Δ.Ε.) anuncia que impondrá la facturación y el mantenimiento electrónicos de los libros de contabilidad a partir del 1 de enero de 2020.

20/04/2018
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Italia

La UE permite derogar la regulación italiana de facturación electrónica B2B

La Comisión Europea ha permitido la derogación de los artículos 218 y 232 de la Directiva 2006/112/CE para Italia, ya que su mandato de empresa a empresa entraba en conflicto con los artículos. El mandato italiano ya puede hacerse efectivo sin contravenir ninguna ley de la UE.

01/04/2018
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Sudáfrica

Sudáfrica cambia los tipos de IVA

Desde el 1 de abril de 2018, el tipo de IVA estándar ha pasado del 14 % al 15 %.

31/01/2018
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Catar

Implementación del IVA en Catar

En febrero de 2016, el Consejo de Cooperación para los Estados Árabes del Golfo anunció que el Impuesto sobre el Valor Añadido (IVA) se implementaría en los estados del Golfo a partir del mes de enero de 2018.

31/01/2018
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Alemania

Alemania impone la facturación electrónica de empresa a gobierno

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de manera electrónica a partir del 27 de noviembre de 2018.

Click here to learn more about the German mandate.

01/01/2018
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EAU

Emiratos Árabes Unidos implementa el IVA

En febrero de 2016, el Consejo de Cooperación para los Estados Árabes del Golfo anunció que el Impuesto sobre el Valor Añadido (IVA) se implementaría en los estados del Golfo a partir del mes de enero de 2018.

01/01/2018
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Reino de Arabia Saudita

Arabia Saudita implementa el IVA

En febrero de 2016, el Consejo de Cooperación para los Estados Árabes del Golfo anunció que el Impuesto sobre el Valor Añadido (IVA) se implementaría en los estados del Golfo a partir del mes de enero de 2018.

01/01/2018
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Suecia

Suecia implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

01/01/2018
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Italia

Italia impone la facturación electrónica de empresa a empresa

El gobierno italiano ha confirmado que la facturación electrónica de empresa a empresa será obligatoria a partir del 1 de enero de 2019. En determinados casos, como el de los proveedores de combustible o las subcontrataciones de empresas implicadas en trabajos conjuntos con la administración pública, este mandato entrará en vigor a partir de julio de 2018.

01/01/2018
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Polonia

Polonia pospone los cambios en su ley del IVA hasta julio de 2018

Los principales cambios en la ley del IVA debían entrar en vigor el 1 de enero de 2018. Sin embargo, su implantación se ha pospuesto hasta julio de 2018.

01/01/2018
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Rumanía

Rumanía implementa el pago fraccionado del IVA

La ley sobre el pago fraccionado del IVA obligatorio entró en vigor el 1 de enero de 2018. Este sistema ha sido opcional desde el 1 de octubre de 2017.

01/01/2018
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Hungría

Hungría anuncia la obligación de realizar informes electrónicos para las ventas nacionales de empresa a empresa

El gobierno húngaro ha publicado el último borrador del decreto en el que se detallan los cambios relativos a la elaboración de informes de IVA que entrarán en vigor el 1 de julio de 2018.

01/07/2017
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México

Mexico mandates CFDI version 3.3

Mexico CFDI 3.3 was introduced on 1 July 2017 and becomes mandatory from today. The new version includes changes in structure, data format, catalogues, as well as invalidations and calculation rules such as the following.

01/06/2017
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Francia

Francia implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

01/01/2017
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Noruega

Noruega implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

01/01/2017
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Francia

Francia impone la facturación electrónica de empresa a gobierno

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de manera electrónica a partir del 27 de noviembre de 2018.

01/06/2016
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Italia

Italia implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

01/01/2016
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Dinamarca

Dinamarca implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

01/01/2016
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España

España implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

01/09/2015
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Estados Unidos

Estados Unidos impone la facturación electrónica de empresa a gobierno

Se espera que las agencias federales de Estados Unidos adopten la facturación electrónica para el suministro de empresa a gobierno antes del final del año fiscal 2018.

16/04/2014
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Unión Europea

Directiva 55 de la Unión Europea sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

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Country specific mandates