Legal Regulation Changes

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.

After several postponements, the EU’s Vat in the Digital Age (ViDA) proposal was finally published on 8 December 2022.

On December 1, 2022, the Polish government published a draft law clarifying the regulations on electronic invoicing in Poland via the KseF platform, which the European Commission has agreed to introduce.

Despite the still short period of certification by the Japan Peppol Authority, the number of authorized Peppol Service Providers is constantly growing.

In Luxembourg, electronic invoices are submitted and received thanks of the Peppol eDelivery Network. Each electronic invoice must comply with European standard EN 16931.

France is about to switch from post-audit e-invoicing to a clearance model in 2024. That means e-Invoicing will become obligatory for businesses.

The Malaysian government will introduce mandatory e-invoicing in 2023.

On 29 of September 2022, The Congress of Spain published in The Official Gazette (BOE) the Law for the Creation and Growth of Companies, also known as the "Crea y Crece" Law.

The Minister of Finance, published on August 30, 2022, intends to respond to the demands of local governments as to the need to adapt this solution to the specifics of local government units.

As of 1 October 2022, the grace period for imposing penalties for non-compliance with regulations related to e-transport in Romania ends.

Mandatory e-invoicing for B2B is being introduced in Serbia starting January 1st 2023.

Due to high level of Belgium’s VAT gap, which was estimated in 2019 as 12.3% of lost VAT (around EUR 4.4 billion), the Belgian government decided to introduce mandatory e-invoicing, first for B2G transactions, and then for B2B ones.

The Romanian National Agency for Fiscal Administration (ANAF) has extended the grace period for SAF-T reporting for a further six months.

From January 2024 at the earliest, there will be a requirement for companies to use an approved system.

The authorities of Mecklenburg-Western Pomerania announced mandatory e-invoicing in the B2G area from April 1, 2023.

In January 2022, the European Commission launched a consultation among Member States on VAT in the digital age. Here are some words about the results.

If you've been wondering how to deal with the difficulties of implementing the e-Transport system in Romania, we have good news for you. But let’s start from the beginning.

Since its inception in July 2020, the E-invoice Promotion Association (EIPA) has been working to contribute to the digitization of overall commercial transactions.

The Business Payments Coalition (BPC) is a volunteer group of organizations and individuals working together to promote greater adoption of electronic business-to-business (B2B) payments, remittance data, and invoices.

Like many countries around the world, Vietnam is becoming part of the e-invoice revolution.

Starting from July 1, 2022, economic operators established in Romania have the obligation to issue electronic invoice via the RO e-Factura system in terms of B2G relationships.

All You Need to Know about the Regulations Coming in July.

The obligation to send the tax authorities JPK_CIT and JPK_PIT (structured books and records) will not come into force in 2023.

To increase the level of collection of taxes and duties due to the state budget, as well as preventing and combating illicit trade in goods with a high fiscal risk, the Romanian Ministry of Finance has decided to implement the RO e-Transport system.

Since the entry into force of e-invoicing in 2019, Italy has recovered around €2 billion in VAT. All this has been possible thanks to the elimination of invoices in paper format, which made the process more transparent.

The country decided to implement both e-invoicing and e-reporting, the latter being the transmission to the administration of certain information relating to commercial transactions that are not included in the former.

The Belgian Ministry of Finance intends to introduce mandatory e-invoicing in B2B transactions as of July 2023.