{"id":9977,"date":"2021-05-20T15:16:38","date_gmt":"2021-05-20T14:16:38","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=9977"},"modified":"2021-05-20T15:21:09","modified_gmt":"2021-05-20T14:21:09","slug":"e-invoicing-in-the-main-receiving-markets-in-europe-and-latam","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/en\/e-invoicing-in-the-main-receiving-markets-in-europe-and-latam\/","title":{"rendered":"E-invoicing in the main receiving markets in Europe and LATAM"},"content":{"rendered":"Tiempo de lectura:<\/span> 4<\/span> minutos<\/span><\/span>

As a result of the pandemic, many countries have had to modify their plans regarding electronic invoicing. Taking advantage of the fact that different indicators are beginning to point to the start of recovery, we <\/span>review the state of e-invoicing regulation in the main receiving markets in Europe and Latin America.\u00a0<\/b><\/p>\n

Electronic invoicing in Spain<\/b><\/h4>\n

The regulation of electronic invoicing in Spain has not changed recently.\u00a0<\/span><\/p>\n

Thus, <\/span>B2G electronic invoicing is compulsory through the facE platform<\/b>, as long as the invoice amount exceeds \u20ac5,000.\u00a0<\/span><\/p>\n

In B2B and B2C environments, the use of electronic invoicing is not mandatory, but its use is permitted and regulated.\u00a0<\/span><\/p>\n

However, companies must electronically declare the details of invoices issued and received (including simplified invoices) within a maximum period of 4 calendar days, through the Immediate Information System (SII). The SII is mandatory for large companies, i.e. those that settle VAT on a monthly basis.\u00a0<\/span><\/p>\n

At the same time, <\/span>companies with tax headquarters in the Basque Country will have to adopt the TicketBA<\/b>I system from 2022. TicketBAI is a platform through which companies must communicate the invoices and tickets they issue to the tax authorities in real time. <\/span>Solve the most frequent doubts about TicketBAI here.\u00a0<\/span><\/a><\/p>\n

Greece finally implements the MyData platform<\/b><\/h4>\n

Greece started working on the implementation of e-invoicing in 2017. But it was not until <\/span>2020 that B2G e-invoicing became mandatory in the country.\u00a0<\/span><\/a><\/p>\n

At the B2B level, e-invoicing is not mandatory, but the Greek government has been developing the <\/span>MyData platform<\/b> for some time <\/span>to implement real-time communication between companies and the tax authority.<\/b> Finally, <\/span>the MyData platform will be mandatory as of 1 July 2021.\u00a0<\/span><\/a><\/p>\n

B2C e-invoicing is not mandatory in Greece.\u00a0<\/span><\/p>\n

\"\"Electronic invoicing in Malta<\/b><\/h4>\n

Following the <\/span>European Directive 2014\/55\/EU<\/span><\/a> and in accordance with the national strategy “Digital Malta: 2014-2020”, B2G e-invoicing is mandatory in Malta since 2019.\u00a0\u00a0<\/span><\/p>\n

In the B2B and B2C areas, e-invoicing is not mandatory, but its use is regulated.\u00a0<\/span><\/p>\n

In this regard, <\/span>Maltese legislation allows companies to use an e-invoicing provider.<\/b> This provider must store the documents guaranteeing their integrity, authenticity and availability and must also include an electronic signature.\u00a0<\/span><\/p>\n

The situation in Portugal after multiple changes<\/b><\/h4>\n

Portugal has been one of the countries that have modified its electronic invoicing legislation the most due to the current situation caused by the global pandemic.\u00a0<\/span><\/p>\n

After all these modifications, the mandatory use of electronic invoicing in the B2G environment is as follows:<\/b><\/p>\n