Navigating European E-Invoicing Mandates: Latest Updates

Last week brought significant developments in European e-invoicing mandates, particularly in Romania, Poland, and Germany. As CFOs and/or tax and compliance professionals, staying informed about these changes is crucial for ensuring compliance and driving operational efficiency. Here's a brief overview:

Romania: Extending the Grace Period

The Romanian Ministry of Finance recently announced a Draft Government Emergency Order aimed at extending the grace period for e-invoicing compliance. Originally scheduled to conclude on March 31st, 2024, with penalties looming from April 2024, the grace period has been extended until May 31st, 2024.  

This extension offers taxpayers much-needed breathing room to fine-tune their processes for transmitting invoices through the national RO e-factura platform. Importantly, penalties for non-compliance will now be applied for the act of non-compliance itself, rather than on individual invoices. This move provides clarity and support as businesses adapt to the evolving e-invoicing landscape in Romania. 

Poland: Updates on B2B Mandate

The Polish Ministry of Finance has given an update about the ongoing KSeF e-invoicing consultation and has outlined possible changes to upcoming B2B mandate. Focus will be on harmonizing deadlines for implementing the mandatory KSeF and allowing the issuance of consumer invoices in the KSeF. Notably, taxpayers may soon be able to issue electronic invoices "offline" with a QR code, entering them into KSeF the following business day.  

Additionally, there are plans to postpone penalties for non-application of KSeF, along with the obligation to provide the KSeF number in payments and invoices. Further details are expected in April/May 2024, providing clarity for businesses operating in Poland. 

Germany: Progress on B2B Mandate

In Germany, significant progress has been made with the official publication of the law for the B2B mandate. A crucial milestone is set for January 1st, 2025, where senders can transmit e-invoices according to EN16931 without buyer consent. This aligns with existing compliance measures, demonstrating preparedness for future regulations.

Key Considerations: 
  1. Stay Informed: CFOs must stay vigilant, monitoring updates from regulatory bodies in each country of operation. Being informed is the first step towards proactive compliance management.
  2. Evaluate Systems and Processes: Assessing the readiness of existing systems and processes is paramount. CFOs should collaborate with relevant stakeholders to identify gaps and implement necessary changes efficiently. 
  3. Plan Ahead: upcoming changes is crucial. By planning ahead, CFOs can pre-emptively address potential challenges and minimize disruptions to business operations. 
  4. Leverage Compliance Solutions: Technology can be a CFO's greatest ally in navigating regulatory complexities. Consider leveraging compliance solutions to streamline e-invoicing processes and ensure adherence to regulations with minimal friction.

Navigating these mandates requires proactive engagement and strategic planning. As CFOs and tax and compliance professionals, let's ensure your organizations are not just compliant but also well-positioned to capitalize on the opportunities presented by digital transformation.

For further information and tailored assistance, please reach out.

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SVP Global Compliance, Basware  Markus is a seasoned global compliance expert with 25 years of hands-on experience in product, trade, and tax compliance. Serving as a trusted advisor to both governments and the private sector worldwide, he spearheads crucial digitization initiatives. Trained as an applied linguist, Markus excels in change management, emphasizing the human aspect often overlooked in IT projects. His mission is to empower individuals to embrace innovative and efficient approaches for ultimate success.
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