Our SAP add-on for Greece MyDATA contains also a crucial reconciliation feature to meet the Greek requirements and facilitate reconciling efficiently and effectively in SAP.

In Vietnam, mandatory e-invoicing is delayed, and the new effective date is July 1, 2022. All B2B transactions are in scope.

KSA has announced it will introduce an e-invoicing framework for resident companies with an expected go-live date of December 4, 2021.

Norway has announced changes regarding VAT returns that should come into force starting in January 2022.

Poland issued a public consultation on imposing mandatory electronic B2B invoicing by 2023 to help reduce VAT fraud.

Slovakia has published legal proposals to introduce an invoice clearance model for B2B. 

On 6 November 2020, the French Government introduced mandatory electronic invoicing for domestic transactions between companies (e-invoicing) and an obligation to transmit invoicing and payment data for transactions carried out with individuals or foreign operators (e-reporting).

On the Germany Bundestag, "Introduction of a Digital System against VAT fraud" (February 10, 2021), the German introduction of mandatory e-invoicing is considered based on the Italian clearance model. 

Israel's tax authorities are planning to introduce a mandatory e-invoicing system for invoices above NIS 5,000, which would need to obtain immediate online approval from the Tax Authority when the transaction takes place.

A mandatory consumption tax invoicing system will become in force in Japan on October 1, 2023.

The Philippines Department of Finance (DOF) schedules to launch a pilot program for e-invoicing in January 2022.

The Ministry of Finance (MoF) issued an opinion that clarifies the issuance of invoices in electronic form (e-invoice) that came into force on January 1, 2021.

The Czech Republic postponed the mandatory VAT electronic cash registered E-tržby requirement.

From July 1, 2021, companies in Russia should for B2B traceable goods issue and receive e-invoices.

Italy implements mandatory B2B e-invoicing as its SdI e-invoicing regime is expanded starting January 1, 2022, to cross-border invoices.

Non-established businesses with a VAT register in Portugal have to issue invoices from certified software by the PT Tax Authorities.

The Indian Goods & Services Tax (GST) Council has an e-invoice reporting obligation (in JSON format). The good news for those mid-sized taxpayers is that our clients that exceeded that threshold have our Indian e-invoicing SAP add-on operational in advance of the deadline of November 1, 2020. 

Tax authorities, due to technological innovations, have increasingly improved their tax auditing. They collect tax data directly from the taxpayer's ERP systems periodically (SAF-T VAT), on-request (SAF-T VAT and CIT), and more real-time (e-invoicing VAT and TP).

Extensive VAT fraud exists globally in countries that introduced a VAT or GST system. The VAT-gap can be defined as the difference between the received and the theoretically calculated VAT-returns/GST returns.

A SAP VAT configuration review can be used as a counter measurement as part of a sound tax audit defense. The outcome of such a configuration review should show where VAT errors in SAP occur.

VAT is a consumption tax. It is collected in stages by the businesses (or intermediaries) and should be borne by the final consumer. Consequently, VAT is a transactional tax with the potential to impact all transactions with suppliers and customers.

Hungary and Spain introduced the submission of sales e-invoice data to combat VAT fraud as a post-audit method.