But we will return to this point more fully later. Most federal states, however, have either introduced the B2G requirement or plan to introduce it over 2023-2024, albeit through decidedly varied modes and technological solutions. In Germany, on the other hand, the electronic invoice is required by all central administrations, while the administrations of individual federal states have to refer to measures of individual regions, resulting in a situation that is very heterogeneous and fragmented. In Belgium the B2G obligation only affects administrations in the Flanders region and in Brussels. In the case of Belgium and Germany, however, the bias is directly linked to the federal model of the two countries. In the case of Austria, certain types of contracts and transactions remain excluded from the obligation, for example, insurance contracts and transactions with immediate payment. This is the case in Belgium, Austria, and Germany. We also find situations where the B2G obligation is still only partial. Some states have introduced this obligation through 2022, including Serbia and Luxembourg, the latter through a phase-in plan. Countries with a full B2G obligation include Spain, France, Portugal, Croatia, the Czech Republic, Poland, and Finland, Norway, Denmark, Sweden, Estonia, Lithuania, and the Netherlands. The status of electronic invoicing in Europe in 2022Ĭurrently, several European countries have extended the electronic invoicing obligation for public administrations, i.e., B2G, either partially or fully. So let’s look at the current state of the art and see what developments await us in the short term. Moreover, the new European proposal we mentioned above is going to delete this requirement, starting from 2024. Nevertheless, many EU countries have been recently requesting such derogation, like France, Spain, Germany, and Poland. The extension of the waiver, to which the extension of the obligation also to flat-rate payers as of Jwas added, was motivated by the positive effects we mentioned above. Italy obtained this, first in 2018 and then again in 2021 and until 2024. That’s why introducing mandatory electronic invoices requires the green light from the European Union, through a special derogation. These articles provide that, within the European Union, invoices may be issued in paper or electronic format and that the invoice recipient must first consent for an invoice to be issued electronically. 2006/112/EC, the so-called VAT Directive, and in particular Articles 218 and 232. The positive results seen in companies and countries that have already introduced the widespread use of e-invoicing are precisely what is prompting more and more states to introduce mandatory e-invoicing at various levels.Ī first aspect is European Directive No.
0 Comments
Leave a Reply. |