18 July 2021

Hungary – Real-time Reporting Threshold Removed

From April 2020, the Hungarian National Tax and Customs Authority (NAV) will require all taxpayers to use the XML version 2.0 of e-invoices in their online returns.

A new XML (V2.0) has been made mandatory.
Incoming invoices will be available on the NAV portal
After 1st July 2020, all transactions between taxpayers established in Hungary will have to be reported regardless of the amount of VAT (the current reporting threshold of HUF 100,000 will be abolished).

Tax Mag

Country Briefs

Hungary

E-invoicing VAT thresholds

18 July 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