Servicios de cumplimiento

The Hungarian administration has confirmed that the online invoice system in the country will have a new identification system for secondary user logins as from 1 June 2023. Users will need to sign in via a two-step authentication to login to the Online Invoice System.  

As is typically the case, the authentication procedure will require a username and password, but will also require the following considerations:  

• an application where a login notification must be approved  
• an application which generates a code for verification.  

For secondary user first time log ins, the “enable two-step authentication” will appear on online invoice system interface after registration of the username and password.   

The user manual, accessible via the link below, can provide further information: around the topic:  

https://onlineszamla.nav.gov.hu/dokumentaciok  

In an era where energy prices are soaring, gas and electricity VAT rates have come sharply into focus on the continent. To this effect, Ireland has reduced domestic and electricity VAT rates to 9% (down from 13.5%) until 31 October 2023.   

 Ireland is a compliant territory for Kofax and our solution supports all valid VAT rates in the country.   

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

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

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

Fiscal policies have always been a high priority for countries, but especially so during periods of economic uncertainty as countries endeavor to balance fiscal strategies with soaring inflation. The Czech Republic’s most recent initiative- the austerity and consolidation package – aims to do precisely this, by providing some stability in the market and reducing inflation.   

Kofax’s recent post commented on the proposal to introduce a new VAT rate in the country. The austerity and consolidation package re-affirms that the country’s intention to consolidate the reduced rates (10% and 15%) into a new single rate of 12%. The new 12% rate would apply primarily to food, medicine, magazines, construction for residential housing, and medical devices.  

The rate on draft beer, hairdressing services, beverages, firewood, and certain other items would be increased to the standard VAT rate of 21%.  Books would be exempt from VAT. Currently, these changes are scheduled for 1 January 2024, but are still subject to approval.   

The Czech Republic is a compliant territory for Kofax. If confirmed, Kofax will support the VAT rate and incorporate this as part of our e-invoicing solution in the country.  

The acceleration of the B2B e-invoicing and e-reporting mandate in Belgian is not surprising: as discovered in a recent study performed by the International Monetary Fund (IMF), the Belgian tax authorities fail to collect approximately one fifth of the VAT due on products and services. The figures published represent a slight improvement from the pandemic period, but remain high, especially when compared with neighboring countries.  

The study will dictate the trajectory to further reduce the VAT gap in Belgium. Other initiatives, aside from the mandate, include the modernisation of the VAT gap and cash registers.   

 The IMF report can be accessed via the following link:  

https://www.imf.org/en/Publications/CR/Issues/2023/05/17/Belgium-Technical-Assistance-Report-Revenue-Administration-Gap-Analysis-ProgramThe-Value-533507?cid=em-COM-123-46566  

 Belgium is a compliant territory for Kofax and we intend to support the upcoming e-invoicing and e-reporting mandate. You can read further information about this here.  

The United States of America may appear to have a muted involvement in the e-invoicing circuit when compared to its European counterparts, but recent developments indicate that this is set to change.  

The Business Payments Coalition (BPC) E-invoice Exchange Market Pilot has created a new entity, the Digital Business Networks Alliance (DBNAlliance), which is intended to provide support for B2B payments. This new legal entity holds an overseeing role for the electronic exchange framework. The network intends to provide businesses with a solution for the invoice exchange and to transfer e-documents securely. To aid businesses, they have set out e-invoicing standards and policies to safely exchange e-invoices in the B2B framework. Currently, there are no strict compliance obligations with regards to mandatory invoice content in the US, and so the DBNA is, in many respects, viewed as progressive body which aims to re-define the direction of e-invoicing in the US and align it with many of its global counterparts.   

 The BPC will focus on the improvement of the B2B payments and their modernization and will launch the E-remittance Exchange Pilot in the near future, together with the Federal Reserve to help foster further growth of e-invoicing in the country.  

 Kofax is pleased to confirm that it is on the interim board of the DBNA, staying very close to e-invoicing developments as they advance in the US, with a view to also considering how this can benefit our US market.   

The European Commission has announced the launch of a survey to collect additional feedback in the context of miscellaneous topics relating to the e-invoicing directive. The survey intends to cover all e-invoicing stakeholders’ views on various groups from a diverse range of groups, including small and medium-sized enterprises (SMEs), accountants and large corporations. By requesting this diverse feedback, it aims to furnish a solution that caters for all taxpayers, irrespective of differentiating factors such as size, processing capabilities, technical infrastructure, etc.  

Specifically, feedback is requested in respect of the following:  

• synergies with other EU initiatives  
• uptake of e-invoicing in public procurement  
• effects of the directive on the internal market  
• efficiency of the directive in meeting its objectives  
• future needs of e-invoicing in Europe.  

These are viewed as drivers that can positively nurture e-invoicing growth.  

A deadline of 30 June 2023 has been provided for feedback. The survey can be accessed via the following link:   https://ec.europa.eu/eusurvey/runner/eInvoicingFeedbackCollection  

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

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

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

Our recent post commented on the progress of e-invoicing in Serbia, where the publication of a draft law in the country imposed further e-invoicing obligations in the country. E-invoicing systems frequently undergo modifications for multiple reasons- to enhance the customer user journey, or for increased automation amongst others – and the Serbian e-invoicing system is no exception, now accommodating an upgrade to a newer version. The newer version has considered previous technical errors, which have been remedied with the new version. Select changes to VAT recording have also been corrected.   

Information relating to the upgrades can be accessed via the following link:   https://www.efaktura.gov.rs/extfile/sr/1775/SEF%20detalji%20ispravke%203.2.3%20verzija%20od%2024032023.pdf  

More generally, you can refer to further information on e-invoicing in Serbia on our country-specific page here.  

Spit payments in the e-invoicing terrain have most recently been associated with Poland. By means of some background, split payments often serve as an effective measure to maintain tax regulation, as the buyer typically pays money into a bank account dedicated solely to tax purposes. Critically, this ensures the payment of VAT and is thus viewed as an effective measure to reduce the VAT gap.  

Italy, like Poland, has also made use of the split payment mechanism, although to date this has been restricted to the Business to Government (B2G) sphere. The split payment mechanism in Italy has been in operation since 2015 and was due to expire in June 2023.   

The Italian Minister of Finance has announced that the procedure for the renewal of the split payment is nearing completion, reinforcing the split payment as an integral feature of Italy’s e-invoicing topography.