E-Invoicing Deadlines 2022

The e-invoicing obligation in Egypt already started in 2020 and has been extended in phases since then. Since July 2021, all large companies have been obliged to use electronic invoicing, meaning that the B2G e-invoicing obligation has applied since then. At the beginning of 2022, this obligation will be extended to all companies and a B2B obligation will also be introduced.

From January 13, 2022, a reduced VAT rate of 5% will apply to supplies of heating energy.

The first phase of the e-invoicing rollout began in November 2021. The second phase is scheduled to run from April to July 2022 and will expand e-invoicing to cover the entire country.

In January 2022, the central e-invoicing platform in Cyprus is planned to go live. E-invoicing processing is to be updated and enforced automatically from that date.

In Japan, the PEPPOL network is expected to be introduced as the e-invoicing standard. A final invoicing system is still in the works and is not expected to come into effect until October 2023. Before the targeted launch of the invoicing system in 2023, the responsible authority would like to encourage companies to use einvoicing software that supports PEPPOL from fall 2022.

Similar to the Philippines, a central e-invoicing system is to be introduced in Poland from 2022 to enable B2G and B2B invoices to be exchanged digitally. In the B2B sector in particular, a voluntary test phase for e-invoices will begin on Jan. 1, 2022. One year later, from 1 January 2023, e-invoicing for B2B transactions is to become mandatory for all companies in Poland.

A pilot project will start in the Philippines in January 2022. This project is designed to introduce B2B e-invoicing in 2023 and may also consider B2C e-invoicing. For this purpose, a new e-government system is to be completed and deployed by 2022.

The 0% VAT rate in Luxembourg applies to all authorized Covid-19 vaccines, as well as to services for obtaining analytical samples, transport, preservation, analysis of these samples and also Covid 19-related tests. This tax rate will remain in effect until December 31, 2022.

The obligation for electronic invoices will come in January 2022. Initially, the B2G/G2G obligation will be introduced on January 1. On July 1, 2022, the G2B obligation will come into force, and from January 1, 2023, the B2B Einvoicing obligation will be added.

As of January 2022, small businesses will have to adapt to electronic invoices under the B2G mandate.