Michaela Merz


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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


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Invitation: PwC Webinar „How do the new Swiss VAT rules affect my organisation?”


You may be aware that imminent changes in the law governing Swiss VAT (value-added tax) are set to have a major impact on businesses in both Switzerland and abroad. The main change for foreign companies relates to the VAT registration requirement: Continue reading