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Compliance and Regulations

Our take on 2023's global electronic invoicing changes

January 30, 2023
Unifiedpost Group information

This blog and regulations information were correct as of the publishing date. To view the most up to date regulations and blogs, view the tax compliance regulations page.

Following on from our 2023 update, we have put together our insights and opinions for you. From discussing the potential e-invoicing implications for the average business, to understanding how 2023’s expected regulations will influence other countries.

To take a look at our 2024 update, view the blog here.

Stanislava Filcheva, Germany (Unifiedpost Group’s Tax Compliance Product Manager)

Stanislava provides her insights on how digitalisation is at the heart of not only 2023’s global e-invoicing mandates, but also at the heart of mandates already in existence.

“It is interesting to see how the driver of the digitalisation in a company has shifted from the IT to the tax department. The digitalisation of indirect tax was enabled by many tax authorities through e-invoicing and e-reporting, challenging businesses to juggle with multiple requirements in their expansions.

Latin America is refining legislations to the smallest details, Europe is on the crest of the digitalisation wave with big jurisdictions like Poland, France, Spain and Germany designing their obligations. Asia is steadily pacing towards tax digitalisation with ongoing pilot programs in China, rework of the system in Japan, Malaysia exploring options. What is next in the agendas? ViDA, Africa, Middle East…” 

Miguel Zegre, Portugal (Country Manager of Unifiedpost Portugal)

“In 2023, businesses will keep implementing invoices all over the world. In Europe, most of the implementations will be done through electronic invoicing mandates that will be forced by state members to implement e-invoices in their specific countries.

The electronic invoice has two main objectives. One, for the state to increase the tax collection. But more important than this is the second objective, for businesses to improve their business processes. It is urged that businesses see e-invoicing as an opportunity to embrace new ways of working, but also to see e-invoicing as the biggest business revolution in terms of digitalisation and new processes.

It's really important that businesses, whether it is through e-invoicing mandates or through their own decisions, embrace the opportunity of e-invoicing as soon as possible in order to make their business more competitive and to prepare for the new challenge that the world is facing.”

To hear more from Miguel, take a look at our blog Where is Portugal in its Digital Journey? and discover the country’s roadmap towards digital transformation.

Mirko Golijanin, Serbia (Country Manager of Unifiedpost Serbia)

Serbia is one of the few European countries to implement business-to-business (B2B) e-invoicing. We asked Mirko his thoughts on the country's regulations.

"Serbia’s new law on electronic invoicing entered the last stage and full mandatory implementation for all government and business transactions on the 1st of January 2023. It is expected, short to mid term, that everyone realises the benefits and gains. Business subjects should receive greater legal certainty, improve liquidity and competitiveness, and the citizens of the Republic of Serbia should receive additional funds in the budget for improving citizens' standard of living and the development and progress of society as a whole."

Pascual Gómez, Spain (Unifiedpost Group’s International Sales Manager)

As an International Sales Manager, Pascual works with businesses from all over the globe. Working with many global businesses means needing the most up to date information to advise on local and international e-invoicing regulations.

“Electronic invoicing is becoming increasingly important in many countries as governments seek to improve tax compliance, reduce fraud and increase efficiency. There is an unstoppable wave of digitalisation taking over the world. During 2023 we will see new B2B regulations or additional phases becoming mandatory: Spain, France and Poland in Europe or Saudi Arabia in the Middle East.

In October, the Japan Consumption Tax system (Peppol based) will see the light. And even in the US, taking it in stride when it comes to digitalisation processes, there is an ongoing initiative to promote electronic invoicing driven by the Business Payment Coalition.

The EU Commission's report ‘VAT in the Digital Age’ already implies that B2B electronic invoicing will be mandatory within the European Union by 2028. The main challenge is not ‘if’ it is going to be mandatory (that is taken for granted), but ‘how’ different governments, businesses and systems will interact on a global scale.”

Philippe Kimpe, Belgium (Country Manager of Unifiedpost BeNeLux)

We asked Philippe how he thinks the final stage in Luxembourg’s business-to-government (B2G) mandatory regulations will affect local businesses.

"The implementation of e-invoicing mandates in Luxembourg in 2023 is a continuation of the rollout that began in May 2022, with a final deadline of March 2023.

The early adoption of e-invoicing by some businesses, even before it was mandatory, speaks to the increasing recognition of the benefits of this technology. The mandate presents a significant opportunity for businesses to streamline their invoicing processes, increase efficiency and reduce the risk of errors.

By embracing this change, businesses can take advantage of the benefits that e-invoicing offers and stay ahead of the curve in the digital age. To prepare for the mandate, businesses should consider working with a trusted provider, like Banqup, to ensure a smooth transition to e-invoicing and compliance with the regulations."

Marcus Laube, Germany (Unifiedpost Group’s Chief Sales Officer and Co-Chair of GENA)

We spoke to Marcus to find out his thoughts on how new B2B mandate announcements will influence more and more countries in Europe.

"The final decision and implementation of B2B mandates in France and Germany will lead the way for all other countries in Europe and maybe beyond. Businesses must be ready with their e-invoicing strategy in 2023 to be able to cope with all upcoming requirements. 2023 will be the start of a disruptive journey for all businesses." 

Ivan Bošela, Slovakia (Country Manager of Unifiedpost Slovakia)

2023 sees the launch of Slovakia’s e-invoicing platform (IS EFA) for test purposes. We asked Ivan his opinion on what the test project means for the country’s invoicing processes.

The Slovak government originally planned to introduce mandatory e-invoicing for most entities from the 1st of January 2023, but the effective date of the Act on Guaranteed Electronic Invoicing for B2B and B2C transactions was moved to the 1st of January 2025, back in June 2022. The Department of the Ministry of Finance (MFSR) is currently testing the system only for MFSR and data center transactions.

The implementation of e-invoices for G2G and B2G transactions has been moved to April 2023, while for now it will only be a matter of making the test operation available for other budgetary organisations of the MFSR, including the Financial Administration of the Slovak Republic.

Get into the details

To ensure you have the details you need, download our free 2023 guide to help you navigate global e-invoicing and tax compliance from around the globe. Discover which countries already have mandates in place, which formats they use and rumoured developments on the horizon.

By Stanislava Filcheva
Banqup's E-invoicing and E-reporting Compliance Officer

Stanislava has a vast background in accounting and finance, which transitioned her to a role in e-invoicing and tax compliance with Unifiedpost Group in 2020. She studied Industrial Management, which provided her with a comprehensive understanding of financial, managerial, and engineering sciences and processes. Stanislava is fluent in four languages and has experience working with many international companies all over the globe.

Connect with Stanislava on LinkedIn
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