17 September 2021

France – Electronic Invoicing Reform Postponed

Since 1^st January 2020, all suppliers or subcontractors eligible for direct payment of contracts with the French State, local authorities and institutions (B2G) must send their invoices in electronic form.

The 2020 Finance Act has provided for an extension to electronic invoicing regulations for business-to-business (B2B) transactions.

The entry into force of these measures, initially scheduled for January 1^st, 2023, has been postponed according to the following schedule:

From July 1^st, 2024:
- all taxable persons must accept e-invoices

From 1^st January 2025: medium-sized companies must send e-invoices

From 1^st January 2026: SMEs and micro-companies must send e-invoices.

17 September 2021

OTHER VAT BRIEFS E-invoicing

Portugal – New extension for electronic invoicing

António Mendonça Mendes, the Portuguese Secretary of State for Tax Affairs announced on May 24, 2022 by decree(Despacho n°49/2022-XXIII) that invoices in PDF format will continue to be considered as...

Country Briefs

Portugal

E-invoicing

30 May 2022

Slovakia – Implementation of electronic invoicing in Slovakia

Slovakia wants to implement a real-time invoice reporting system via a dedicated e-invoicing platform. This should apbe applicable to all taxable transactions in Slovakia. Please note – companies that are...

Country Briefs

Slovakia

E-invoicing

19 January 2022

Portugal – Timetable for electronic invoicing delayed

Since July 1st 2021, companies registered for VAT in Portugal must use certified electronic invoicing software in certain cases (see the previous news item on this subject). By a decree...

Country Briefs

Portugal

E-invoicing

17 November 2021

Poland – E-invoicing optional by 2022 mandatory by 2023

From 1st January 2022, Polish companies will be able to use electronic invoicing on a voluntary basis. From 1st January 2023, electronic invoicing will become mandatory. Electronic invoicing in Poland...

Country Briefs

Poland

E-invoicing

25 October 2021

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France – Electronic Invoicing Reform Postponed

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Portugal – New extension for electronic invoicing

Slovakia – Implementation of electronic invoicing in Slovakia

Portugal – Timetable for electronic invoicing delayed