SERES Blog English

Luxembourg's medium- and long-term strategy, covering the years 2023-2024 and 2025-2030 respectively, includes the use of PEPPOL beyond pure e-invoicing. This reflects a progressive and ambitious approach towards the digitisation of its business and tax processes. 

In this context, the use of PEPPOL (Pan-European Public Procurement Online) is a central element of this strategy, covering a wider range of commercial transactions.

The e-invoice in Argentina is now mandatory, following the approval of General Resolution 4290/2018. This regulation encompasses both individuals and businesses, and it permits the issuance ofelectronic invoices without the use of fiscal controllers.

In 2024, the mandatory electronic filing of business information represents a significant new development. This is accompanied by the amendment of the Electronic Records Retention Law (ERRL), which requires taxpayers to electronically store their e-commerce documents, including invoices.

Chile was one of the first countries in Latin America to implement e-invoicing. In 2001, the Internal Revenue Service (SII) introduced the e-invoicing system in the country.

Norway, along with Denmark, Sweden, and Finland, is one of the countries that has made the strongest commitment to the adoption of electronic invoicing in the B2G area.

The history of B2G e-invoicing in Cyprus dates back to 2012, when the Council of Ministers approved a plan called the Digital Strategy for Cyprus, which focuses on promoting the use of ICT in public institutions to achieve a smart, sustainable and inclusive economy.

Egypt, a country with a rich history and a promising economic future, has become one of the first African nations to adopt digital solutions for buying and selling.

The Ministry of Finance is finalising the details of the Fiskalizacija 2.0 project, which will introduce mandatory e-invoicing in Croatia on a business-to-business basis. Additionally, digital reporting will be required for all domestic transactions.

During the second part of 2023, the Bundesministerium der Finanzenreleased a discussion paper proposing the implementation of mandatory B2B e-invoicing and called for the repeal of Articles 218 and 232 of Directive 2006/112/EC. The paper refers to the e-invoicing concept as proposed by the European Commission's ViDA Project and EN 16931.

The governments of Latin American countries have progressively implemented mandatory invoicing regimes. The transition has been marked by a constant evolution exemplified by the enactment of laws and regulations aimed at promoting the widespread use of electronic invoicing.