On 23 September, HM Revenue & Customs (HMRC) announced the commencement of a consultation process with the objective of promoting the adoption of e-invoicing by government administrations and businesses.
In accordance with Article 5 of Law 4308/2014 (Greek GAAP),the electronic delivery notification system is scheduledfor launch in Greece by the end of the year.
E-invoicing in Slovakia has been a reality since the introduction of draft Act No. 215/2019 Coll on secured e-invoicing and the central economic system, which transposes Directive 2014/55/EU of the European Parliament and of the Council. This was introduced in Parliament in April 2019.
PEPPOL was created in 2008 as a pilot Project by the European Comission and is governed by a set of specifications and standars based on multilaterals agreements. Its acronyc stands for Pan-European Public Procurement Online (PEPPOL).
The mandatory use of e-invoicing in the B2B context in Spain is imminent, following the enactment of the Crea y Crece Law. However, in regions such as Latin America, it has been a long-standing reality.
In February 2005, the inaugural European regulation requiring electronic invoicing with public administrations came into force. Denmark became the inaugural European country to commence the mandatory transmission and receipt of electronic invoices in B2G relations.
The authority responsible for the implementation of electronic invoicing is the Digitaliseringsstyrelsen. The legislation that established the mandatory use of B2G electronic invoicing is the Bekendtgørelse om elektronisk afregning med offentlige myndigheder.
In February 2005, the inaugural European regulation requiring electronic invoicing with public administrations came into force. Denmark became the inaugural European country to commence the mandatory transmission and receipt of electronic invoices in B2G relations.
The authority responsible for the implementation of electronic invoicing is the Digitaliseringsstyrelsen. The legislation that established the mandatory use of B2G electronic invoicing is the Bekendtgørelse om elektronisk afregning med offentlige myndigheder.
Finland was one of the pioneering countries in the adoption of electronic invoices. In 2014, the implementation of e-invoicing in public procurement (B2G scope) commenced as a result of the Public Administrations Financial Management Strategy (2014-2020).
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.
