EASYTAX, VAT fiscal representative

E-invoicing

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: 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 electronic invoices until December 31, 2022. As a reminder, since July1, 2021, companies registered for VAT in Portugal must have a certified electronic invoicing software(see...
Country Briefs
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 not established in Slovakia but that have a Slovak VAT number will not be able to use the platform. They will have to send their...
Country Briefs
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 on 27th July 2021 (Despacho No. 260/2021-XXII), it was clarified that “PDF invoices shall be considered as electronic invoices for all purposes provided for by...
Country Briefs
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 is based on the Krajowy e-Faktur System or KSeF (National Electronic Invoice System) platform. The test environment and documentation on the implementation of electronic invoicing...
Country Briefs
25 October 2021

Romania – SAF-T document 2022 – timetable for implementation of measures

As mentioned in one of our previous news posts (VAT News in Romania), the Romanian National Tax Agency (ANAF) has announced that, from January 1st 2022, large companies will be required to file an SAF-T document (informative declaration D406). The ANAF has recently published several documents (orders and technical documents) including the timetable for implementation...
Country Briefs
5 October 2021

Romania – SAF-T Document 2022 – Grace Period Extended

You may remember that the Romanian National Tax Agency (ANAF) announced that from January 1st 2022, large companies will be required to file an SAF-T document (D406 informative declaration). The ANAF had planned for a three-month grace period allowing large companies to file the January, February and March SAF-T document by April 1st, 2022. They...
Country Briefs
20 September 2021

France – Electronic Invoicing Reform Postponed

Since 1st 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...
Country Briefs
17 September 2021

Romania – SAF-T documents mandatory by 2022

The Romanian National Tax Agency (ANAF) has announced that from January 1st 2022, large companies will be required to file a SAF-T document (D406 informative declaration) It would appear that a three-month grace period is being granted to large companies. In concrete terms, the SAF-T documents for January, February and March 2022 must be filed...
Country Briefs
18 August 2021

Portugal – Updates on electronic invoicing in Portugal

Depuis le 1er juillet 2021, il est nécessaire dans certains cas pour les sociétés immatriculées à la TVA au Portugal de disposer d’un logiciel de facturation électronique certifié (voir actualité récente sur le sujet). A decree dated 27th July 2021 (Despacho No. 260/2021-XXII) clarified that “PDF invoices shall be considered as electronic invoices for all...
Country Briefs
18 August 2021
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