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Digitisation of VAT Reporting - Avalara global tracker

  • Mar 5, 2021 | Richard Asquith

Digitisation of VAT Reporting

Avalara's global tracker of VAT and GST transaction reporting requirements details country-by-country requirements and proposals for invoice-level reporting. From SAF-T to e-invoicing, tax authorities around the world are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track tax due and reduce significant tax evasion.

Avalara provides automated and unified reporting solutions for countries around the world. Contact us to learn how we can simplfy your digital VAT reporting obligations.

Updates by region:

Europe

Country Reporting format Basis Implementation
Albania     Jan 2021
Austria SAF-T On request Jan 2019
Czech Republic Control Statement Mandatory,
with VAT return
Jan 2016
Czech Republic Electronic cash registers Mandatory Jan 2023
France SAF-T On request Jan 2014
  e-invoicing B2B and B2C mandatory Jan 2023
Germany B2B e-invoicing B2B TBC
Greece E-invoicing and e-books Mandatory on all invoices Apr 2011
Hungary Real-time invoice reporting Mandatory B2B Jul 2018
  B2C live invoice reporting Mandatory B2C Apr 2021
Italy SdI - Sistema di Interscambio Mandatory, live invoice reporting for all businesses Jan 2019
  SdI - cross-border transations   Jan 2022
Lithuania SAF-T On request Jan 2019
Luxembourg SAF-T On request Jan 2011
Norway SAF-T Mandatory, on request Jan 2020
  SAF-T to replace VAT return Mandatory Jan 2022
Poland SAF-T Mandatory, replaced VAT return Oct 2020 Jan
  e-invoicing Mandatory with phase-in of non-residents. Voluntary from Oct 2021 2022
Portugal SAF-T Mandatory for residents, with VAT return Jan 2008
  E-invoice software Mandatory with phase-in of non-redidents  
Romania SAF-T Mandatory TBC
Serbia e-invoicing Mandatory TBC 2021
Slovakia Control Statements Mandatory Jan 2014
  e-invoicing B2B and B2C invoice proposal TBC
Spain SII (Immediate Information Supply) Mandatory for large tax payers,
 every 4 days
Jul 2017
Turkey e-invoice   2014
United Kingdom MTD Phase II Digital bookkeeping; digital journey April 2021

Americas

Country Reporting format Basis Implementation
Argentina eFactura Mandatory 2019 completion
Brazil Nota Fiscal Eletrônica NF-e Mandatory  
Chile Electronic Tax Documents (DTE) Mandatory 2001
Colombia e-invoice VAT reporting - CUFE Mandatory 2019
Guatemala Online Electronic Invoicing - FEL Mandatory  
Mexico e-invoice CFDI Mandatory 2014
Paraguay Ongoing pilot   TBC
Peru e-invoice Mandatory March 2019

Asia Pacific

Country Reporting format Basis Implementation
China Special VAT fapiao invoices Voluntary 2020 - 2021
India e-invoice Mandatory 2020 - 2021
Japan Tax qualified invoice regime Mandatory Oct 2023
Philippines e-invoicing pilot   2023
South Korea e-invoicing Mandatory 2011
Taiwan e-invoice eGUI Mandatory 2019
Vietnam e-invoice Mandatory July 2022

Middle East Africa

Country Reporting format Basis Implementation
Egypt e-invoicing Mandatory Nov 2020
Jordan e-invoicing Mandatory 2021 TBC
Saudi Arabia e-invoicing Mandatory Dec 2021
Uganda e-invoicing and e-receipts Mandatory Jan 2021

Get more content and resources in the Digitisation of VAT Reporting and real time compliance hub


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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