The upcoming e-invoicing and e-reporting (changes) in the European Union

Among others, Romania has defined its e-invoicing rules during 2021 and has updated them thus far multiple times. From Dec 1st, 2021, the first obligators were a part of the e-invoicing system (eFaktura electronic invoices system) that was complemented with the RO-eTransport system that is now in force as well. For now, used in B2G relations and partially in B2B relations, to be the more precise mandatory application of B2B invoicing and real-time reporting for high-risk fiscal products started on July 1st, 2022.  

In Poland, optional usage of e-invoicing is envisioned from January 2022 and is for going to be mandatory as of 2024 according to the current publications. From January 2022, optional e-invoicing concerns B2B relations in this country. 

Somewhat similar digitalization novelties are presented in Hungary as well, where certain requirements are awaited in late 2022, and others are going to apply from 2023. However, so far these novelties are not yet strictly defined and refer to SAF-T implementation, rather than e-invoicing. With the implementation of SAF-T, the Hungarian government aims to, among other matters, replace the Adatextport audit report that requires the exporting of certain accounting information taken from invoices, on NAV (Tax authorities) demand. 

France authorities have also approved a Draft that will bring e-invoicing (mandatory from current data) for the B2B transactions as well as real-time reporting in this area, but from January 1st, 2024 according to the provided data. Also, there are speculations that from 2026 all companies (small, medium, and large entities) will all be obligated to use this system for invoice issuance and reporting. 

Among other EU counties, most are either developing or considering including e-invoicing as mandatory, especially for B2B relations in the upcoming years.