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
The 2023 European Commission's report on VAT fraud reveals a significant reduction in the tax gap in 2021, confirming the effectiveness of the anti-fraud measures put in place. We present…

E-invoicing – Factur-X and ZUGFeRD 2.3 are identical

Germany and France have decided to implement a unified electronic invoice format through Factur-X and ZUGFeRD 2.3. This initiative is designed to simplify and enhance the security of commercial transactions between the two countries, ensuring a consistent legal and technical framework on both sides of the border.
Country Briefs
18 September 2024

Denmark – E-invoicing on July 1, 2024

Starting from the next accounting period, electronic invoicing becomes mandatory for medium and large companies that have chosen accounting software certified by the Danish tax administration (“erhvervsstyrelsen”).
Country Briefs
6 September 2024

Romania – E-invoicing on July 1, 2024

Since July 1, 2024, all Romanian companies are required to use e-invoicing for all their operations. Invoices must be issued via the public platform RO-eFactura. Invoices can either be entered directly on the platform or created using invoicing software that complies with the formats authorized by RO-CIUS specifications, in accordance with the EN16931 standard, and...
Country Briefs
4 September 2024

Germany – Obligation to receive electronic invoices from January 1, 2025

The Wachstumschancengesetz was passed by both German parliamentary chambers on March 22, 2024. The obligation to issue BtoB electronic invoices will be introduced in two waves: From January 1, 2027 for companies with sales in excess of €800,000. From January 2028 for companies with sales of less than €800,000. However, the obligation to receive BtoB...
Country Briefs
27 June 2024

Electronic invoicing – The Schedule is Maintained in France

Three weeks ago, the French newspaper Challenges mentioned a delay, or even a cancellation, of electronic invoicing in France. On May 31, 2024, during the latest meeting held by the National Forum on Electronic Invoicing, the AIFE confirmed the maintenance of the implementation schedule for the reform, the availability of a public platform (the PPF),...
Country Briefs
31 May 2024

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...
11 March 2024

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
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