Q1-2022 Review of Global Indirect Tax Compliance

As being your global tax technology partner, we would like to inform you about the recent updates and upcoming regulations around the world for the first quarter of 2022.

New Zealand e-Invoicing: Central Government Agencies and large businesses in New Zealand will be required to receive e-Invoices by March 31, 2022. To use electronic invoices, businesses in the country must have a PEPPOL access point and a New Zealand Business Number (NZBN). Small businesses are currently exempt from the requirement. For more information, please check out our New Zealand Key Questions content here .

Saudi Arabia e-Invoicing: Second phase of e-Invoice in Saudi Arabia, which is called as Integration Phase will come into force in January 2023. With the second phase, adding QR codes to e-Invoices will be mandatory. ZATCA will inform about other obligations in the implementation phase. For more details about the process, watch our webinar recording .

Hungary SAF-T: In Hungary, SAF-T implementation is expected to come into effect in 2022 or early 2023. Hungarian SAF-T is divided into several structures such as taxpayer finance and accounting. Detailed financial and accounting data must be submitted by taxpayers in the format specified by NAV. For more, read our related article .

Serbia e-Invoicing: As of May 2022, the mandatory e-Invoice period will begin in Serbia. Initially, it will be mandatory for G2G and B2G transactions. From July 2022, it will become mandatory for G2B transactions. As a final step, B2B e-Invoicing will become mandatory as of January 2023. Read the 5 most frequently asked questions about Serbia e-invoicing here .

Vietnam e-Invoicing: The Vietnamese government had announced that they will switch to the e-Invoice system in 2 stages. The first phase became mandatory for 6 cities from November 2021. Phase 2 will cover all cities between April and July 2022. You can read the related news here .

Luxembourg e-Invoicing: In Luxembourg, the e-Invoice system will be implemented for B2G transactions. B2G e-Invoice implementation will be completed in 3 years, covering 2022 and 2023. The stages will proceed as follows: 18 May 2022 for large companies, 18 October 2022 for medium-sized companies and 18 March 2023 for small and newly created businesses of all sizes. For more on the process, please check our news .

Romania e-Invoicing: In Romania, the electronic invoice can be submitted voluntarily to the national electronic invoicing system RO e-Invoice from April 1 to June 30, 2022. It will become mandatory for B2B transactions involving high-risk products from July 1, 2022. Read the news for details.

Poland e-Invoicing: The Polish Tax Authority wants to switch to e-Invoicing. Electronic invoice will be voluntary in 2022, but will be mandatory in 2023. Taxpayers who start the e-Invoice process in January 2022 will be provided some advantages. Watch our webinar recording to learn more about the process.

Romania SAF-T: In Romania, SAF-T reporting became mandatory in January 2022 for large taxpayers who are listed in the first list. ANAF allows grace period so, taxpayers will begin to submit their first reports after six months. For large taxpayers who are listed in the second list will begin in July 2022. You can view more information on our article .

Norway e-VAT Return: From January 2022 Norway started to implement significant changes in VAT reporting. VAT refunds can be reported electronically and directly from ERP systems. The new form will need to be compatible with SAF-T codes. For more details about the process, watch our webinar recording .

Poland SAF-T: VAT reporting in Poland must be done using the new version of JPK_V7 as of January 2022. (It is called VDEK.) The revised file structures reflect the most recent improvements to VAT e-commerce. The first reporting date for the current version of JPK V7 is February 25, 2022. You can check out our related article from here .

Portugal QR Code: Portugal introduced mandatory QR codes on invoices from 1 January 2022. Two-dimensional barcodes, which must be a minimum size of 30mm x 30mm, will be required on all invoices. Codes are not required when invoices are transmitted over EDI. Read the 5 most frequently asked questions about Portugal QR Code here .

Slovakia: In Slovakia, e-Invoicing through IS EFA became mandatory for B2G, G2G and G2B from January 2022. From January 2023, e-Invoicing through IS EFA will become mandatory for all other types of transactions, including B2B. To find out more, read our article .

Belgium: In Belgium, the Walloon government from January 2022 does not accept invoices or paper invoices issued in electronic and PDF format. Two different options are presented to taxpayers. Sending e-Invoices via the Mercurius platform and manually sending e-Invoices to public institutions over the PEPPOL network. For more about the process, check out our related news .