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    Due to the actual crisis caused by the coronavirus pandemic, many governments have decided to postpone the introduction of the electronic invoicing in different fields. These measures expect to extend the introduction of electronic invoices and facilitate its adoption. 

    This article is a summary of the most significant legislative changes due to the crisis: 


    • Spain 

    The introduction of the invoicing system, Ticket BAI, in the Basque region, has been postponed to January 1st, 2022. The provincial government of Gipuzkoa, the first region which had to implement it, has decided to cancel the launch because of the crisis situation and to give more time to companies to adopt the system. 

    Ticket BAI consists of a new invoice management and tickets system for companies and individuals of the region, which was planned for October this year. 

    • Portugal 

    The B2G electronic invoicing should have come into force last April 2020. However, due to the current situation and the complexity of the application at a public level, the Portuguese government has decided to extend the implementation period. 

    Thereby, the new dates for the taxpayers are January 1st 2021 for big companies; July 1st 2021 for SMEs and January 1st 2022 for small businesses. 

    • Poland 

    The Polish government has postponed again the new version of SAF-T forms (Standard Audit File Tax), which replaces the VAT declaration for taxpayers. 

    The SAF-T forms have been implemented for companies since 2018. The new version of SAF-T includes the VAT registration as well as the credit detail for VAT. 

    This regulation has been postponed various times. The last one is scheduled for July 1 2020 (initially January 1st 2020 and delayed the first time on April 1 2020). 

    The implementation dates for the new version of the SAF-T are as follows: 

    • January 1st 2021 for big companies 
    • July 1st 2021 for SMEs, and
    • January 1st 2022 for small businesses

    Furthermore, the implementation of online VAT registration cashiers has been delayed until January 1st 2021 (initially June 30th 2020). 

    • Italy

    The Italian Tax Authority, Agenzia della Entrate, has decided to delay the new 1.6 version of the technical specifications for the FatturaPA until October 1st 2020, which will be applied voluntarily.  

    From January 1st 2021, the application will be compulsory for all taxpayers. At present, companies and individuals can use the current 1.5 version of the electronic invoice until December 31st 2020. 

    • Greece

    The IAPR, the greek tax authority, has decided to gradually implement the tax tracking system MyData to provide more time for companies to adapt their systems. 

    Thereby, the implementation terms are as follows:

    • From July 20th 2020, taxpayers willing to use the report using the electronic invoicing can start issuing electronic reports voluntarily
    • From October 1st 2020, taxpayers using the ERP form are required to inform of issued invoices. Furthermore, they will also have to inform of issued purchase invoices (incoming) and of retail transactions. 
    • From December 31st 2020, taxpayers are required to inform of issued sales invoices (outgoing) from January 1st 2020 to October 1st 2020. 
    • From February 28th 2021, taxpayers are required to inform of issued purchase invoices (incoming) from January 1st 2020 to September 30th 2020. 

    South America

    • Bolivia 

    Due to the current economic situation of the country aggravated for the coronavirus crisis, the Tax National Service (SIN in Spanish) has decided to delay the launch of the electronic invoicing system, which was planned for June 1st this year. 

    For the moment, the Tax Authority hasn’t set a date to reactive the project. The delay was approved last May 18th with the resolution 102000000011. 

    However, the resolution stated the continuity for the Electronic invoicing online, the online “computarizada” and the online web portal. These will be regulated separately from the invoicing system. 

    The electronic invoicing system included the authorization, issuance, registration and transmission of legal documents, such as invoices and credit notes. 

    • Uruguay 

    The Tax Authority in Uruguay, DGI, has abrogated the implementation of the electronic invoice for businesses with a turnover of 305.000 UI (€6,000 approximately) until December 1st 2020. 

    Initially, the implementation date was set for August 1st 2020. 


    • Vietnam 

    Due to technical difficulties, such as the cross-border transactions, and the current situation, Vietnam has decided to postpone the implementation of the electronic invoicing

    The new introduction date is set for July 1st 2022, instead of November 1st 2020. 


    Have a look at the “Panorama of the Electronic Invoice in Europe” to know the legislative regulation of electronic invoicing in each European country: