Belgium
The Belgian Council of Ministers released new draft legislation confirming it will introduce a mandatory e-invoicing regime from 1 January 2026.
The new regime will make it mandatory for all VAT-registered companies to issue their invoices in an electronic format when selling to other businesses and to declare these to the Belgian tax authorities for verification via a new e-invoicing platform.
Belgium joins other EU countries that have recently announced delays to the introduction of e-invoicing, including France, Germany, and Spain.
Ireland
The Irish Department of Finance is holding a public consultation to review the modernisation of the country’s VAT invoicing and reporting system.
This public consultation concentrates on business-to-business (B2B) and business-to-government (B2G) VAT reporting and will be used to gather ideas from various stakeholders on digital invoice reporting requirements and how to modernise Irish VAT reporting in general.
The consultation will run between 13 October 2023 to 12 January 2024, and once complete, the Irish Revenue will publish a report summarising all responses.
Luxembourg
By 1 January 2024, the VAT rates in Luxembourg will get back to normal. This is 17%, 14% and 8% will be applicable again. Get ready for the change! Find the official information here.
The Luxembourg government agreed to reduce the VAT rates by 1% with effect from January 2023 to December 2023, in principle. This is a temporary measure decided in the context of high inflation rates.
The VAT rates applicable in Luxembourg from January to 31 December 2023 are:
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Standard VAT rate: 16% instead of 17%.
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Reduced VAT rate: 13% instead of 14%.
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Reduced VAT rate: 7% instead of 8%.
In principle, the super-reduced VAT rate of 3% will remain unchanged. This VAT rate applies in general to food products, pharmaceuticals, books, magazines and newspapers, children’s clothing and shoes, restaurant services, and passenger transport.
Malta
Malta has introduced a new reduced VAT rate of 12%, and the new rate applies from 6 October 2023, when the change was gazetted. The new rate applies to:
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Certain credit and credit guarantee management services
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Certain health care services
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Hiring of pleasure boats; and
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Securities custody services
Poland
Poland introduced an E-Delivery Address requirement for established liberal professionals and entities entered in the Polish Register of Entrepreneurs, consisting of setting up a mailbox to receive correspondence from public entities. The e-Delivery system will replace paper correspondence and the current ePUAP (Electronic Platform of Public Administration Services).
Starting from 10th March 2024, the Polish administration will no longer send paper correspondence or notifications via ePUAP. Polish established businesses subject to this obligation must create a dedicated e-delivery address to receive correspondence from public administration entities, including the tax office. Newly registered businesses will have this mailbox automatically activated.
You can find the full implementation schedule and additional information about this new requirement here.
Romania
Romania has definitely approved the general B2B e-invoicing mandate, starting the obligation to issue electronic invoices B2B by January 2024.
Romania is embracing the digital age with open arms as it gears up for the B2B e-invoicing mandate. With a green light from the European Commission, Romania is all set to introduce the B2B e-invoicing mandate from January 2024, which will be valid until December 2026 or pending the adoption of the ViDA proposal.
Prior to the extension of e-invoicing to all B2B transactions subject to taxation in Romania, the authorities already mandated B2B e-invoicing, but limited to certain transactions with a higher risk of VAT fraud.
Starting on January 1, 2024, significant changes are set to transform the invoicing landscape for businesses operating in Romania. The Romania has finally approved the Law to make e-invoicing mandatory for all taxpayers, including non-resident entities, from January 2024. We have gathered some key insights into what this transition entails.
The above information was kindly provided by:
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Fiscal Solutions (UK), www.fiscalsolutions.co.uk; contact: [email protected]
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Marosa (Spain); contact Pedro Pestana at: [email protected]
