Questions & Answers

Webinar: E-invoicing and

e-reporting compliance
updates with Pagero and
Deloitte

Can you give an example of a country where implementation of

e-invoicing / CTC has been beneficial to all parties?
It is hard question, as the drivers for implementation of e-invoicing / CTC vary quite significantly
country-to-country. But from our experience we believe that Singapore, Australia and New
Zealand are good examples. True that e-invoicing is not mandatory there yet, but we expect it to
become country-wide. These countries have their main focus on business efficiencies and overall
economy growth rather than only closing the VAT gap.

France has all potential to be another country, where implementation of mandatory e-invoicing
is accompanied by a very open and transpared dialogue between the public administrations and
private side, both taxpayers and software providers.

Invoice printing often has to be executed from each individual country, e.g.
France or Germany, while electronic invoicing can be done centrally. How
are Pagero and Deloitte resolving this?
You are right that varying rules apply to printing, however, so is the case with e-invoicing and
CTC. Often, in order to operate as a service provider and issue e-invoices, one may have to be
required to be established and/or certified in the designated jurisdictions. Pagero ensures
such localication requirements from e-invoicing perspective. More information is available here
www.pagero.com/pagero-network/network-reach/

Is only B2G e-invoicing mandatory in Germany?

At the moment e-invoicing in Germany is only required for B2G transactions.

There are, however, discussions to mandate use of e-invoices for B2B. More information is availa-
ble at www.pagero.com/compliance/world-map/germany/
How did you obtain information that GAZT of Saudi Arabia
will issue more detailed requirements in 2 weeks?
gazt.gov.sa is a good source of information, however, it's not uncommon for
any country introducing CTC / e-invoicing mandate that not all information is
available on the main landing page of the tax administration. It is important
to establish other informational channels to form a complete picture. More
information is available at www.pagero.com/gazt-e-invoicing-saudi-arabia/

Have you had any feedback from clients with Italy VAT
registrations on if suppliers have been using the tax portal
(SDI)?
It is correct that SDI offers a portal to manually type sales invoices and download
purchase invoices. This portal may suffice for manual handling and if the invoice
should only include the mandatory values, however, would the taxpayer want to
include other - more business oriented - elements, the portal may not be suffi-
cient, and use of a certified service provider is recommended. More information
is available at www.pagero.com/compliance/world-map/italy/

What are the developments in China under the Golden Tax

System?
China plans to start a gradual introduction of electronic Special VAT fapiao
(B2B) starting from January 2022. Under this new model, the taxpayer may use
services of a third-party service provider in order to issue and receive
Special VAT e-Fapiao. More information is available here www.pagero.com/
compliance/world-map/china/

What kind of impact will the implementation of MOSS (Mini

One Stop Shop) have on taxpayers' obligation to follow the
country-specific e-reporting and e-invoicing requirements
accross the EU Member States?
It is hard to give advise on a specific business. On one hand, the ambition
of (M)OSS is that a taxpayer would have to follow only a single country's
requirements. On the other hand not all requirements might be harmonised
and e.g. Public Procurement requirements for mandatory B2G e-invoicing have
a different nature and may still have to be followed.
What would be your recommentation to implementation of e-invoicing capa-
bilities on ERP: use standard capabilities / extentions or third-party vendor?
It is hard to respond to your question in a good way, as it requires better understanding of the
specific circumstances. In some cases standard ERP extensions may suffice, while in other cases
using a specialised third-party solution may be a better alterantive, especially if it provides additio-
nal value-adds to your operations.

Is SAF-T is another word for E-reporting only, or does SAF-T cover E-invoi-
cing as well?
According to the definitions presented in this session, SAF-T is one of reporting types categorised
as e-Reporting. In other words, e-Reporting is a broader term than SAF-T. SAF-T does not include
e-invoicing per se, as e-invoicing refers to transactions exchanged among the trading parties.
A local tax administration may get access to e-invoicing data according to one of the four presented
CTC models.

Can you confirm whether the France requirements have been confirmed by
the authorities?
Detailed and final requirements for the French e-invoicing and e-reporting obligations will be con-
firmed at the end of September - October 2021. However, a good number of requirements is al-
ready known, which allows businesses to already now start preparing for the upcoming mandate.
More information is avaialble here www.pagero.com/blog/chorus-pro-e-invoicing-france/

Do you know whether UAE are planning for an e-invoicing mandate?

Yes, UAE, along with Qatar and Jordan, are planning to introduce mandatory e-invoicing in the
coming years.