Not established in France but VAT-registered? Learn which transactions are in scope for French e-reporting, the applicable timelines, and how to prepare ahead.
On Thursday 3 July 2025, the Romanian Prime Minister announced a package of tax measures aimed at reducing the country’s budget deficit. As part of this reform, VAT rates will increase as follows: The standard VAT rate will increase from 19% to 21%. The current reduced rates of 5% and 9% will be merged into...
On June 5th 2025, the Latvian Parliament adopted new amendments confirming the postponement of the mandatory B2B e-invoicing from 1st January 2026 to 1st January 2028.
The Hungarian Presidency of the Council of the European Union is restarting discussions with a view to reaching agreement on the draft Vida directive at the next Finance (ECOFIN) meeting scheduled for October 8, 2024.
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.
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…
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”).
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...
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...
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),...
In a joint declaration signed in April, the U.S Trade and Technology Council and the European Union pledged to cooperate on electronic invoicing, and in particular to ensure interoperability between systems set up in the U.S. and by member states. Certain parts of the data structure should be standardized, while there should be room for...
The dedicated group FNFE-MPE organized a day dedicated to electronic invoicing on March 7, 2024. Postponing the reform was at the heart of the debate. The obligation to issue invoices in electronic format will ultimately be implemented in two waves: 2026 for large companies and ETIs – 2027 for smaller companies. Basic franchise companies will...
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...
The implementation date of the e-invoicing reform initally planned on July 1st, 2024 has been postponed in France.
The new date will be communicated in the work to adopt the Finance Act for 2024.
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...
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...
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...
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...
