Digitisation of VAT Reporting - Avalara global tracker
- Mar 5, 2021 | Richard Asquith
Avalara's global tracker of VAT and GST transaction reporting requirements details country-by-country requirements and proposals for invoice-level reporting. From SAF-T to e-invoicing, tax authorities around the world are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track tax due and reduce significant tax evasion.
Avalara provides automated and unified reporting solutions for countries around the world. Contact us to learn how we can simplfy your digital VAT reporting obligations.
Updates by region:
Europe
| Country | Reporting format | Basis | Implementation |
| Albania | Jan 2021 | ||
| Austria | SAF-T | On request | Jan 2019 |
| Czech Republic | Control Statement | Mandatory, with VAT return |
Jan 2016 |
| Czech Republic | Electronic cash registers | Mandatory | Jan 2023 |
| France | SAF-T | On request | Jan 2014 |
| e-invoicing | B2B and B2C mandatory | Jan 2023 | |
| Germany | B2B e-invoicing | B2B | TBC |
| Greece | E-invoicing and e-books | Mandatory on all invoices | Apr 2011 |
| Hungary | Real-time invoice reporting | Mandatory B2B | Jul 2018 |
| B2C live invoice reporting | Mandatory B2C | Apr 2021 | |
| Italy | SdI - Sistema di Interscambio | Mandatory, live invoice reporting for all businesses | Jan 2019 |
| SdI - cross-border transations | Jan 2022 | ||
| Lithuania | SAF-T | On request | Jan 2019 |
| Luxembourg | SAF-T | On request | Jan 2011 |
| Norway | SAF-T | Mandatory, on request | Jan 2020 |
| SAF-T to replace VAT return | Mandatory | Jan 2022 | |
| Poland | SAF-T | Mandatory, replaced VAT return Oct 2020 | Jan |
| e-invoicing | Mandatory with phase-in of non-residents. Voluntary from Oct 2021 | 2022 | |
| Portugal | SAF-T | Mandatory for residents, with VAT return | Jan 2008 |
| E-invoice software | Mandatory with phase-in of non-redidents | ||
| Romania | SAF-T | Mandatory | TBC |
| Serbia | e-invoicing | Mandatory | TBC 2021 |
| Slovakia | Control Statements | Mandatory | Jan 2014 |
| e-invoicing | B2B and B2C invoice proposal | TBC | |
| Spain | SII (Immediate Information Supply) | Mandatory for large tax payers, every 4 days |
Jul 2017 |
| Turkey | e-invoice | 2014 | |
| United Kingdom | MTD Phase II | Digital bookkeeping; digital journey | April 2021 |
Americas
| Country | Reporting format | Basis | Implementation |
| Argentina | eFactura | Mandatory | 2019 completion |
| Brazil | Nota Fiscal Eletrônica NF-e | Mandatory | |
| Chile | Electronic Tax Documents (DTE) | Mandatory | 2001 |
| Colombia | e-invoice VAT reporting - CUFE | Mandatory | 2019 |
| Guatemala | Online Electronic Invoicing - FEL | Mandatory | |
| Mexico | e-invoice CFDI | Mandatory | 2014 |
| Paraguay | Ongoing pilot | TBC | |
| Peru | e-invoice | Mandatory | March 2019 |
Asia Pacific
| Country | Reporting format | Basis | Implementation |
| China | Special VAT fapiao invoices | Voluntary | 2020 - 2021 |
| India | e-invoice | Mandatory | 2020 - 2021 |
| Japan | Tax qualified invoice regime | Mandatory | Oct 2023 |
| Philippines | e-invoicing pilot | 2023 | |
| South Korea | e-invoicing | Mandatory | 2011 |
| Taiwan | e-invoice eGUI | Mandatory | 2019 |
| Vietnam | e-invoice | Mandatory | July 2022 |
Middle East Africa
| Country | Reporting format | Basis | Implementation |
| Egypt | e-invoicing | Mandatory | Nov 2020 |
| Jordan | e-invoicing | Mandatory | 2021 TBC |
| Saudi Arabia | e-invoicing | Mandatory | Dec 2021 |
| Uganda | e-invoicing and e-receipts | Mandatory | Jan 2021 |
VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax
Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
