Legal Regulation Changes

The European Commission has launched the Ecodesign for Sustainable Products Regulation (ESPR) to advance sustainability and lessen environmental impact through improved product design and manufacturing processes. How will it affect CTC models?

The GST Council suggests introducing a pilot program for B2C e-invoicing, which may result in many advantages for retail, such as enhanced efficiency, reduced costs, and environmental sustainability.

Guatemala is nearing the completion of its transition to the new electronic invoicing platform known as the Online Electronic Invoicing System (FEL), established by the Superintendency of Tax Administration (SAT).

Ghana has begun the second phase of its Electronic VAT Invoicing System, adding 2,000 more VAT-registered businesses. These businesses will now be required to issue electronic VAT invoices.

In 2024, Greece refined its regulatory framework for electronic delivery (e-delivery) through decisions by the Ministry of Finance and the Independent Authority of Public Revenues (IAPR), aiming to enhance implementation and interoperability.

In Saudi Arabia, ZATCA (the Zakat, Tax, and Customs Authority) has announced the guidelines for the fifteenth wave of the e-invoicing Integration Phase.

The Philippines introduced its Real-Time Reporting trial in July 2022 as an initial phase toward a broader e-invoicing requirement. Since then, the trial program has encountered difficulties that cast doubt on its future.

Our e-Invoicing platform is now fully equipped to support businesses during the 2025 pilot phase of mandatory e-invoicing, as well as the planned obligation deadlines in 2026 and 2027.

ZATCA, Saudi Arabia’s Zakat, Tax, and Customs Authority, has proposed changes to the VAT law, which is now open for public feedback. These amendments impact various articles and sub-clauses and aim to provide advantages to taxpayers.

The ongoing Tax Reform in Brazil has caused significant changes to the national Electronic Service Invoice system (NFS-e) to accommodate the newly introduced consumption taxes.

Starting on September 1, 2024, Italy will introduce a revised tax penalty system aimed at aligning with EU standards and creating fairer sanctions for tax-related violations. 

Israel's Tax Authority (ITA) has launched a new version of its technical specifications regarding e-invoicing, outlining the clearance CTC model taxpayers must follow to claim VAT deductions on cleared invoices.

On July 10, the House of Representatives passed the core text of the first Brazilian Tax Reform regulation, which is now to be approved by the Senate.

Peru has been gradually implementing electronic invoicing since 2014, with the final phase in early 2022. Now, all taxpayers in Peru are obligated to issue and receive electronic invoices.

Colombia has been a pioneer in electronic invoicing in Latin America, with the government recognizing its validity since 1995. The National Tax and Customs Directorate (DIAN) launched the Electronic Invoicing System (SFE) in 2015.

Romania is taking steps to modernize its tax system by introducing two new identifiers. These changes aim to streamline tax compliance procedures and enhance individual data privacy.

The Slovenian government published a draft bill to establish a B2B electronic invoicing mandate starting June 1st, 2026.

During a press conference on Friday, July 26, the Malaysia’s Inland Revenue Board (LHDN) chief executive Datuk Dr Abu Tariq Jamaluddin announced a grace period for the upcoming e-invoicing mandate.

On 18 July 2024, the MF and the National Tax Administration held another consultation meeting on the KSeF, during which representatives of the Ministry of Finance summarised the pre-consultation of solutions to date liberalising the terms of the mandatory KSeF.

According to the latest feedback received from the Malaysian authorities, no postponement is planned regarding the implementation date of the upcoming e-invoicing mandate.

Comarch was recently accredited by the Malaysia Digital Economy Corporation (MDEC) as a Peppol Service Provider. This accreditation allows us to offer our Peppol e-invoicing solutions to businesses in Malaysia, helping them comply with e-invoicing.

In preparation for the upcoming electronic invoicing mandate for business-to-business transactions, Germany's Ministry of Finance released a draft regulation for public comment on June 13, 2024.

Tick-tock! The clock is ticking on the EU's VAT in the Digital Age proposal. Unpack key areas of ViDA – tackling the current patchwork of e-invoicing, navigating the complexities of the platform economy, and simplifying multi-country VAT registration.

An eleventh-hour attempt by Belgium, holding the rotating presidency of the EU Council, to bridge the divide failed to win over Estonia's rejection of Pillar 2, which governs online marketplaces.

E-invoicing mandates are sweeping across Europe, promising efficiency and cost savings. But what if the deadlines aren't quite what they seem? Explore the recent delays in these mandates using real-world examples from France, Poland, Belgium, and Spain.

Romanian companies holding Authorized Economic Operator (AEO) certification have been granted a reprieve regarding compliance with the RO e-Transport system for international road transport.

On May 30, 2024, the Cabinet of Ministers of Ukraine adopted Resolution No. 629 on the implementation of an experimental project on the introduction of electronic consignment note in the field of domestic freight transportation.

The bill published by the Romanian Ministry of Finance is aiming to continue the expansion of country’s e-invoicing mandates as the final stage of B2B electronic invoicing is being introduced by the start of July.

The government's revision, implemented on April 29th, updated a comprehensive assortment of products and services encompassed by the RO e-transport regulations.

The Malaysian Inland Revenue Board (IRD) recently launched a trial environment for its e-invoicing system, MyInvois.

On June 5, 2024, Polish President Andrzej Duda signed an amendment to the previously applicable regulations specifying the date of entry into force of the obligation to use KSeF.

The Croatian government aims to modernize its entire tax system through "Fiscalization Project 2.0." This initiative will introduce a new system for e-invoicing, electronic archiving, and online bookkeeping.

Despite the ongoing war, Ukrainian business stands strong, and the innovations in electronic document interchange are robust.

The Estonian government approved a final version of their newest bill, amending an Accounting Law regarding e-invoicing, which is projected to enter force in 2025. 

On the 30th of April 2024, the Polish government accepted a draft bill paving the way forward to postponing the July 2024 implementation of the KSeF e-invoicing system obligation.

Singapore’s Inland Revenue Authority (IRAS) announced plans to allow broader use of the country’s new InvoiceNow system.

Germany is currently undergoing a significant change towards mandatory electronic invoice exchange between companies. With the approval of the Growth Opportunities Act in March 2024, the introduction of the e-invoicing requirement has also been decided.

The adoption of electronic invoicing plays a big role in global digitization initiatives and in combating the VAT gap and tax fraud. How are EU countries approaching these changes in tax legislation?

The electronic invoicing mandate in Romania was officially implemented on January 1, 2024, and now all B2B invoices have to be processed through the RO e-Factura platform.

Today’s technological advancements necessitate digitization of more and more areas of our lives. The adoption of e-invoicing is one of the big transformations that is happening in multiple countries all over the world.

The long-awaited Decree No. 2024-266 includes provisions regulating a transitional period before the e-invoicing mandate introduction as well as laws pertaining to partner dematerialization platforms (PDP) registration.

Let’s explore the timeline and critical aspects of Romania's e-invoicing journey, especially the grace period and the start of the e-invoicing obligation.

Israeli Revenue Service’s (IRS) ambitious plans to launch a B2B e-invoicing system are facing a delay once again. This time, the initial phase of the invoicing mandate was delayed by a month, that is until May 5th 2024.

The Bundesrat has approved the Growth Opportunities Act (Wachstumschancengesetz) by a clear majority.

The Ministry of Finance (MoF) organized a series of meetings to discuss issues related to the mandatory use of the National e-Invoicing System (KSeF). The main objective was to gather feedback from various stakeholders to ensure a smooth implementation.

The Bundestag adopted the recommended resolution for the Growth Opportunities Act (“Wachstumschancegesetz”) on February 23, 2024, which will introduce significant changes in the area of electronic invoicing. However, the Bundesrat must approve the law to enter into force finally. The next meeting is scheduled for March 22, 2024.

On February 2nd, 2024, the European Commission published a written paper summarizing a report on the effects of Directive 2014/55/EU on electronic invoicing in public procurement and its uptake. 

On February 20th, 2024, the Belgian legislation mandating B2B e-invoicing was officially published in a public gazette. This is a final step to confirming the mandate’s January 1st, 2026, introduction deadline.

After teasing the possible introduction of a decentralized electronic invoicing system earlier in 2023, the UAE’s tax authorities announced further details of a proposed solution.

On February 9th, the Polish Ministry of Finance released the schedule for an upcoming series of public consultations addressing the postponed implementation of the B2B National e-Invoice System (Krajowy System e-Faktur, KSeF)