Legal Regulation Changes

The introduction of a comprehensive reform of VAT in the Digital Age in all EU countries from 2024 is unlikely.

In 2024, KSeF is planned to become mandatory for taxpayers performing activities subjected to the invoicing requirement by Polish VAT regulations.

Newly introduced 2024 budget bill includes provisions modifying Malaysia’s e-invoicing mandate introduction schedule.

On the 2nd of October, the German Ministry of Finance responded to a letter by a broad group of industry experts voicing concern about strict plans regarding proposed obligatory formats for a prospective e-invoicing system.

On 28th of September a group of expert industry leaders under auspices of the german Institute for Digitalization in Tax Law (IDSt) published a joint letter opposing introducing a federal e-invoicing mandate in its currently planned form.

The Malaysian tax authority (Inland Revenue Board of Malaysia, IRBM) published an updated and expanded version 2.0 of documentation for the prospective e-invoicing and e-reporting system on September 29th.

After a general announcement of a delay in introduction of an ambitious French e-invoicing and e-reporting system in July 2023, the French Direction Générale des Finances Publiques announced in a meeting with industry representatives on a proposed new timeline potentially extending into 2027.

Belgian Council of Ministers proposed a new timeline for introduction of a broad e-invoicing mandate after previous propositions coupled with 2024 budget bill failed in Belgian parliament earlier this year.

On the morning of 19 September, the Romanian Ministry of Finance published the long-awaited draft legislation aimed at regulating the introduction of an e-invoicing mandate on 1 January 2024. If implemented, it will fully utilize the earlier derogation decision issued by the EU Commission.

Israel is steadfast in its mission to introduce an e-invoicing and reporting mandate in 2024. The nation’s clear strategy for implementing this system places it among the rapidly growing group of countries modernizing their tax compliance through innovative solutions.

The new eVAT M2M platform is expected to enable the submission of VAT returns in electronic (XML) form, using machine-to-machine communication.

After a period of uncertainty, the Tax Authority of the Sultanate of Oman has confirmed the estimated timeline for launching an e-invoicing system.

In recent years, the United Arab Emirates government has steadily advocated for increased digitization within the public sphere.

Below you will find the upcoming part of Japan’s invoice archiving requirement, in the context of its complex tax control reforms.

The initial plan to introduce the system by July 2024 appears increasingly improbable due to the absence of detailed technical specifications available to the public

Considering the various factors causing delays, it is reasonable to anticipate that the mandate might not come into effect before 2026.

In the field of e-invoicing for B2B transactions, Croatia is another European country to have decided to introduce obligations in this area in the near future.

Here’s what you need to know about the future of mandatory e-invoicing in Belgium.

From July 1, 2024, entrepreneurs will be required to issue invoices in electronic form via the National e-Invoice System (KSeF).

With the European Commission’s derogation decision dated July 27th 2023, Romania has been authorized to move forward with its obligatory B2B e-invoicing system implementation.

On 25th of July 2023, the European Commission issued a derogation decision allowing Germany to proceed with implementation of a federal B2B e-invoicing mandate.

France is taking a leap forward with the implementation of mandatory e-invoicing. Let’s explore how this change in law sets France apart, and consider its implications for large, medium and small enterprises.

The date of the postponement will be determined as part of the work on the adoption of the Finance Act for 2024.

During the session of the Polish Sejm, which took place on July 28, 2023, a vote was taken on the Senate's position on the amendment to the VAT Act and certain other acts.

What are the major differences between France’s e-invoicing mechanism and similar systems introduced in other European countries? Might the French model have an edge over other systems? Read our article and find out. 

Are you wondering whether to choose a traditional OD or a certified PDP? Are you trying to determine which of them will be the most valuable for you? Read this article to discover the benefits of having a helping hand in the new world of tax reporting.

Thailand is another Asian country where steps have been taken to digitize the tax system. The Thai government has set a goal to create a comprehensive digital tax ecosystem by 2028.

The Federal Ministry of Finance (BMF) plans to make e-invoicing mandatory in Germany, and is currently consulting experts in this regard.

It was proposed to postpone the date of entry into force of the regulations defined under ViDA by at least a year, and to implement them in stages in the years 2025-2029.

The Ministry of Finance in Slovakia announced a new timetable for implementing a nationwide CTC solution in Slovakia, which is planned to be implemented in 2025.

The Standard Audit File (JPK), which entrepreneurs are required to generate and submit to the tax office every month in its new structure JPK_GV(1), will come into force from July 1, 2023.

The main objectives of implementing the mandatory electronic invoicing system are to combat tax fraud and evasion and make collection more efficient, particularly in VAT, as announced by the Romanian Government.

On June 15, 2023, the Spanish State Tax Administration Agency (Agency Estatal de Administracion Tributaria) published further information on the future B2B e-invoicing system.

Polish companies will be required to issue e-invoices and send them to the government's KSeF platform before the recipient receives the invoice.

The Saudi Arabia Tax and Customs Authority, ZATCA, has announced the start of the fifth wave of the e-Invoicing Integration Phase.

VAT settlements in the European Union are to be further digitized and Member States' budgets are to be better protected against fraud.

In Saudi Arabia, ZATCA announced the start of the fourth wave of the implementation of the "Integration Phase" of e-invoicing and the criteria for selecting taxpayers who will participate in it.

In early March 2023, the Belgian Ministry of Finance confirmed that work was underway on major tax reform aimed at introducing nationwide mandatory e-invoicing and e-reporting for Belgian taxpayers.

With the decision to implement mandatory e-invoicing in France from July 1, 2024, the government also introduced mandatory electronic reporting of non-mandated e-invoicing transaction data and payment data to the tax administration from that date.

Comarch intends to participate in this pilot phase, the assumptions of which provide for the imposition of numerous obligations on PDP candidates.

The deadline for introducing the mandate proposed by Germany is January 2025, but a gradual implementation is also being considered.

In order to be able to talk about the Qualified Invocing System (QIS), it is first important to give a general indication of how the Japanese Consumption Tax (JCT) works.

On  1 January, Saudia Arabia’s integration phase of mandatory e-invoicing implementation focusing on transmission of e-invoices began.

The Spanish government wanted to find out how entrepreneurs, social organizations, public entities and providers of technological solutions relate to the planned implementation of mandatory e-invoicing.

We are delighted to announce that Comarch has successfully passed the qualification process and gained accreditation from the Zakat, Tax and Customs Authority as a Qualified E-invoicing Solution Provider in the Kingdom of Saudi Arabia.

The Swedish government has decided to appoint a special entity to conduct research related to the introduction of mandatory e-invoicing in the field of B2B and G2B transactions.

The effective date of the KSeF invoicing obligation has been postponed until July 1, 2024.

Small businesses and newly-established firms will be obliged to issue invoices to public entities in electronic form from 18 March 2023.

We are pleased to announce that Comarch became a certified Peppol Service Provider in Australia and New Zealand in early January 2023.

The Romanian government has previously published legislative changes in the field of e-invoicing and e-transport at the last minute. This was also the case with order 2.545/6.316/2022 published in the Official Journal on December 29, 2022.