Michaela Merz


Leave a comment

GREECE: E – Invoicing and E – Bookkeeping as from 1 of January 2020


As previously reported, earlier this year, the tax authority (Independent Authority of Public Revenue) published a proposal to introduce mandatory e-invoicing and e-bookkeeping, as part of which a pilot implementation was due to start for a significant number of companies as of 1 January 2019. Aiming at mandatory implementation by all companies from 1 January 2020.

However, no formal documents are available yet, nor has any draft legislation been published in this respect. In addition, the filing mechanism, the format of the digital sales invoices, and the mandatory reporting information have yet to officially announced, therefore it appears likely that the pilot programme will be pushed back to later in 2019. Continue reading


1 Comment

ITALY: News on mandatory e-invoicing regime and other VAT compliance obligations


Following to the approval of the Financial Law 2018, starting from 1 January 2019, a mandatory electronic invoicing obligation will be in place for the supplies of goods or services carried out between subjects that are resident, established or VAT registered in Italy.

The e-invoicing obligation is aimed, on one hand, to spread the digital culture among the companies and, on the other hand, to prevent the tax evasion and VAT fraud. Continue reading


Leave a comment

Italy: News related to the mandatory e-invoicing regime, Circular letter no. 13/E 2018


Prepared by Davide Accorsi, Andrea WernerBeilinand Giuseppe Cammareri

With the Circular letter no. 13/E of 2 July 2018, the Italian tax authorities has provided further clarifications regarding mandatory electronic invoicing regime, in order to reply to questions provided by trade associations.

Continue reading


Leave a comment

European Commission – Public consultation on the evaluation of invoicing rules


About this consultation

Consultation period       13 June 2018 – 20 September 2018
Topics                              Taxation
Departments                   Taxation and Customs Union

Continue reading


Leave a comment

PwC’s global indirect tax webcast: mandatory e-invoicing in Italy


I am delighted to invite you to the next in the series of PwC Global indirect tax webcasts on mandatory e-invoicing in Italy.

Date:      27 March 2018
Time:      3pm to 3:30pm CET

Starting from 1 January 2019, electronic invoicing will be compulsory for all B2B transactions carried in Italy by Italian VAT registered, established and resident entities. Continue reading


Leave a comment

Italy – News on mandatory e-invoicing regime and other VAT compliance obligations


Following to the approval of the Financial Law 2018, starting from 1 January 2019, a mandatory electronic invoicing obligation will be in place for the supplies of goods or services carried out between subjects that are resident, established or VAT registered in Italy.

The e-invoicing obligation is aimed, on one hand, to spread the digital culture among the companies and, on the other hand, to prevent the tax evasion and VAT fraud.

Therefore, taxpayers will be required to set their informatics systems in order to send and receive .XML e-invoices through the Interchange System (so-called “SDI”). The level of intervention on the informatics system will depend on different variables and could be limited if one or more intermediaries are used in the process. Continue reading


1 Comment

Turkey – Introduction of e-delivery note as of 1 of January 2018


After the successful transition to e-invoicing, e-archiving and e-bookkeeping in Turkey, the Turkish Revenue Administration recently has published a new regulation for e-Delivery Note aiming to ease tax transactions as well as increasing the transparency. It’s also expected to have a positive effect on efficiency of logistic processes. Continue reading