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Najnowsze informacje dotyczące regulacji można znaleźć w dolnej części tej strony. Dodaj tę stronę do zakładek, aby zawsze być na bieżąco. Nasze rozwiązania związane z regulacjami umożliwiają firmom oszczędne przestrzeganie przepisów i zachowanie z nimi zgodności przez cały okres obowiązywania przepisów. Poznaj bardziej szczegółowe informacje o naszym rozwiązaniu związanym z regulacjami dotyczącymi e-fakturowania, a także o rozwiązaniach dla poszczególnych krajów.

Najnowsze aktualizacje z całego świata

Further extension of VAT rates on certain products

The post-Covid recovery appears to be slow in nature, as reflected through the extension of reduced rate many countries are deploying.

Greece has announced a third extension of the VAT rate on certain products, from 24% to 13%. These products include:

  • coffee;
  • transport;
  • non-alcoholic drinks;
  • cinemas;
  • gyms and dance schools; and
  • tourism packages.

The VAT rate was first reduced on 30 June 2020, and subsequently extended on 1 October 2021 and again on 30 June 2022.

The reduced rates are expected to last until 1st January 2023.


E-invoicing implementation plans delayed

Slovakia has now delayed plans to implement e-invoicing in the country. The new revised timeframes are as follows:

  • June 2022: a test phase
  • January 2023: first phase for B2G, G2G and G2B transactions

The second phase is also expected to start in 2023 and will be extended to also include B2B and B2C transactions.

Potential 22% rate

Country VAT rates are under constant revision and review. The High Council of Finance in Belgium has indicated that it is contemplating increasing the VAT rate to 22%.

This is by no means definitive, but Tungsten Network will keep up to date with any developments and incorporate any new rates in our system.


Extension of reduced VAT rate for hospitality and tourism

As Europe enters a post-Covid recovery era, countries are conscious of the balance between promoting a return to previous rates and retaining reduced rates. Recent events in Ukraine and rising food costs have hampered the progress of countries who had hoped to return to pre-Covid fiscal measures.

To this effect, Ireland has extended the reduced VAT rate for hospitality and tourism through February 2023. This was initially scheduled to expire on 1 September 2022.

Tungsten Network supports all valid Irish rates on our portal.


Requirement for certified software

Many countries require businesses to use certified software to produce the legal invoice in a country. Portugal is a good example.

This means that Tungsten has had to adopt its ‘standard’ offering to customers. We do not create the legal invoice on behalf of suppliers in Portugal, but rather ask the suppliers to attach the legal invoice to our system.

Similarly, Spain has announced that as of 1st January 2024, only state or VERI*FACTU approved invoicing software may be used to prepare and submit invoices.

Tungsten will need to assess the requirements the Spanish government has proposed for potential certified software providers from 1st January 2024, when the changes are expected to take place. Tungsten Network is analysing these requirements and seeing how we can best support our Spanish market considering these new requirements.

Tungsten Network is aware of the growing traction of e-invoicing in Spain. We are closely monitoring e-invoicing developments in the country.


New guidelines published for the B2G sector

The Irish government is actively promoting e-invoicing throughout the country to raise greater awareness around e-invoicing.

To this effect, it has published guidelines which assist suppliers in sending invoices to the public sector.

Ireland has recently stated that it will draw inspiration from the e-invoicing models in other countries as a basis for its own e-invoicing model. It will be interesting to see the developing e-invoicing landscape and the appetite for e-invoicing in the country further to this campaign driving greater recognition of the sector.

VAT reduction on food products

In response to rising costs, the Latvian government is proposing to reduce VAT on food. Such a reduction is expected to amount to a deficit of 100 million Euros in the State Budget, following trends across the Europe.

We expect further clarity from the Latvian government regarding specific details around VAT reductions.


Zero-rated VAT on specific supplies due to war

On 25 April 2022, Lithuania approved a draft amendment to reduce VAT rates on specific supplies, further to the Russian-Ukraine conflict.

Expansion of scope of e-invoicing mandate

We have published extensive updates on the obligation for taxpayers to report cross-border invoices to the Sistema di Intercambio (SdI), which becomes mandatory from 1st July 2022.

The Draft Law Decree PNRR 2, the National Recovery and Resilience Plan, was approved on 13 April 2022.

This has expanded the scope of the taxpayers now obligated to report their cross-border invoices to the SdI from 1st July 2022.

Amongst the groups now subject to the e-reporting of cross-border invoices are:

  • Taxpayers who adopt the flat rate regime
  • Amateur sports associations and third sector entities with a revenue of up to 65,000 Euros

Wymogi e-fakturowania w poszczególnych krajach