The year of 2023 proves that mandates have no borders or regions. Countries from all over the globe have started on their e-invoicing journey by announcing new mandates, or by making changes to their tax compliance roadmap. Let's take a look at some of the countries that have made announcements throughout the year.
At the beginning of 2023, Belgium started with their growth tax reform. The Minister of Finance published his proposal for phase one of the broader tax reform.
Within the proposal is the e-invoicing and e-reporting consideration. The first phase of the proposal was due to start in January 2024, however the Belgium legislators have so far failed to agree on the new tax reform. Therefore we expect there to be a delay, though no new date is yet in the diary.
Croatia has initiated its Fiscalisation project 2.0, which is due to finish at the end of 2024. After the project’s end date, we can expect to see the start of a mandate in 2025. This is foreseen as a business-to-business (B2B) e-invoicing mandate between the taxpayers within the country, and also the introduction of an e-reporting obligation.
In 2023, Germany increased their pace towards obtaining derogation for mandatory e-invoicing from the European Commission. At the end of July, Germany was granted the requested derogation, and now the country is preparing legislation to introduce a mandatory B2B e-invoicing regulation. It is expected to roll out in two phases - from 2025 with an e-invoicing mandate, and from 2028 e-reporting will be added to the taxpayers’ obligations.
For more details, take a look at Germany’s blog here.
In April 2023, Greece announced their business-to-government (B2G) e-invoicing mandate, which demonstrates the country’s efforts to increase the digitalisation of their public procurement. The first wave started in September 2023 and impacted contracts concluded and executed by a number of major government agencies, while the mandate for all domestic and international suppliers to send only electronic invoices to Greek central government agencies takes effect in January 2024.
Israel’s budget planning includes the introduction of mandatory electronic invoicing.
2024 will be the country’s pilot year. All taxpayers must be able to integrate to the country’s CTC system. The CTC system is a clearance system, meaning the taxpayer needs to submit invoices above the threshold to the authority’s platform for approval before they can send invoices to the final recipients.
From 2025, all taxpayers must obtain an identification number from the Israeli tax authority for their invoices. The scope of the mandate is rolling out, based on invoice net amounts. For more details, take a look at Israel’s blog here.
In 2023, Malaysia planned and drafted their e-invoicing mandate.
The mandate will be introduced in stages, with the first phase starting in July 2024. The country has opted for a centralised clearance model, meaning all invoices need to first be cleared by the Inland Revenue Board Malaysia (MLHDN). Once the invoice is cleared, the obligation falls on the invoice sender to transmit the invoice to the end recipient.
Malaysia Digital Economy Corporation (MDEC) just became a PEPPOL authority, which indicates that PEPPOL will have a role in the country’s mandates.
On the same day as Germany, Romania was also granted an approval from the European Commission to introduce mandatory e-invoicing from January 2024 until 2026 - or until legislation for the adoption of the VAT in the Digital Age is published. Until now, there was no legislation to back up the mandate. However, the country has recently published a draft law with more details.
In 2021, Saudi Arabia started the Generation phase of their VAT reform. In 2023, the country started its Integration phase, which is in the process of being rolled out in eight waves (so far). Mandated taxpayers must clear their invoices with the country’s national platform (FATOORA), before they can forward the invoice to the end recipient.
To find out about each wave in Saudi Arabia’s Integration phase, take a look at our blog.
In February, Singapore announced its intention to introduce today's existing InvoiceNow system, a PEPPOL-based system, for mandatory invoicing of public entities. Currently, businesses can voluntarily use the platform, and have been strongly encouraged to use it by the introduction of several Singapore government grants.
The government has not yet announced a mandatory date, but we expect the mandate to take effect as soon as Q2 2024.
At the end of 2022, Spain introduced its Royal draft decree which details the introduction of mandatory B2B e-invoicing in the country. Spain is actively working towards its mandates, which can be seen in the country’s many consultations throughout 2023.
Take a look at our blog post to find out Spain’s proposed dates.
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To dive deeper into the details of the changes in 2023, watch the full webinar recording here.
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Details correct as of the publishing date. For the most up to date regulations, view each country's regulations information.