The National e-Invoice System allows structured invoices to be issued and shared. In Poland it will be introduced only from 2024, but in other European countries this system is already in place and doing well. What is the development of e-invoicing in Europe? Each country is at a different stage of implementation.
Italy
Italy currently uses an e-invoice-only billing system. It is one of the first countries to introduce e-invoicing between B2G and B2B systems. That’s why Italy is leading the way in terms of invoicing compared to other European countries. Where is the key to success contained? Italy has adopted a clearance model that allows the tax authority to mediate the transaction, in real time. This contributes to reducing the VAT gap, as well as eliminating tax fraud.
Poland
At this point in Poland, work is underway to introduce a new invoicing system. It is to be implemented soon, as mandatory. Currently, the country uses a post-inspection system – two parties to a transaction exchange invoices, and the tax authority conducts an inspection after the sale is completed. The introduction of the new invoicing system will contribute to faster VAT reimbursement, preservation of data in the MF database, acceleration of turnover and convenience of work.
Portugal
Along with Poland, Portugal decided to introduce e-Invoices. The implementation process was gradual – first large and medium-sized companies can use the new system, and only later was it made available to micro-companies and sole proprietors. Currently in Portugal already everyone can use e-invoicing. The country has a government body called eSPap, which is responsible for controlling and maintaining the e-invoicing system.
Germany
Here it can be quite complicated to introduce the system and standardize it for the entire state. Contributing to this is the law and the fact that each state can decide for itself and make a different statement regarding the introduction of the system. Land authorities also have the right to set deadlines for their taxpayers. The state has X-Rechnung, the official Bund format for e-invoicing, which is only available in XML format.
E-invoices in Scandinavian countries
Here a very rapid development is taking place, as already in the early 20th century in Norway, Denmark and Sweden a similar system was introduced. Service providers and suppliers were required to send invoices to public institutions only in a structured form. Currently, in Sweden, for example, practically half of all transactions are done via e-Invoices.
What about our e-Invoice then? It is constantly updated and ready to conquer the KSeF system. Thanks to its minimalism and extensibility, it fulfils all the functions our customers need. You can find out all the benefits of our tool on the page dedicated to it – here. Feel free to contact us.
