Portuguese SAF-T mandatory for non-established businesses
Standard audit file for tax (SAF-T) will become mandatory for non-established company issuing invoices in Portugal from January 2023.
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France introduces the tool France Transfert
France Transfert allows the exchange of documents with French tax authorities.
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E-invoicing and e-reporting in 2024 in France
E-invoicing and e-reporting obligation in France will be implemented progressively starting in July 2024.
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E-invoicing in Spain: one step forward with draft proposal on technical requirements for invoicing
Spanish draft Bill covers new technical invoice requirements but also could be setting grounds for future e-invoicing.
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France announces the launch of 3 new websites for taxpayers in 2022
French Government launches 3 new websites aiming the simplification of online services for taxpayer’s benefit.
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Electronic invoices in Poland mandatory by 2024
Poland takes a step forward on e-invoicing in 2022 introducing The National e-Invoicing System (KSeF) as a voluntary solution and plans to make it mandatory by 2024.
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Portal to submit Dutch VAT returns updated as from January 2022.
The new portal in Netherlands will become mandatory for companies registered in the Dutch Trade Register starting 2022. Foreign VAT registered companies are not impacted yet.
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A new tool is available to complete Spanish VAT returns
The Spanish tax authorities released a tool, called Pre303, to help taxpayers complete their VAT returns in Spain.
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Esterometro in Italy will be abolished in 2022
The Esterometro tax reporting scheme in Italy will be obsolete in 2022. It will be replaced entirely by SDI, or Sistema di Interscambio, reporting.
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New digital VAT return in Norway in 2022
A more detailed digital VAT return will be introduced in Norway in 2022. The authorities are also considering the obligation to report transaction level of data. We still need confirmation on how this will be adjusted to foreign businesses registered for VAT.
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Tool to check EORI numbers in the UK
HMRC released a tool for checking the validity of EORI numbers in the UK. These UK EORI numbers should not be confused with EU EORI numbers.
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End of the MTD transition period in the UK as from April 2021
HMRC postponed the implementation date of stricter requirements in MTD due to Covid-19. This extension is coming to an end.