Übersicht über e-Invoicing im Mittleren Osten

Nachdem in Ägypten Ende 2020 eine Testphase für die elektronische Rechnungserstellung durchgeführt hatte, gibt es seit diesem Jahr den Beschluss zur verpflichtenden Nutzung von elektronischen Rechnungen. In unserem Newsbeitrag erfahren Sie alle wichtigen Informationen und Meilensteine zu diesem Thema. Informieren Sie sich über das neueste Update!

After a test phase for electronic invoicing was carried out in Egypt at the end of 2020, the decision to make the use of electronic invoices mandatory has been in place since this year. In our news article, you can find out all the important information and milestones on this topic. Find out about the latest update!

In Saudi Arabia, electronic invoicing will be introduced from December 04, 2021. Then all resident taxpayers will have to issue electronic invoices as well as other documents in digital form. The implementation of the new electronic system will take place in two phases. In our news article, you will find more information about the introduction, requirements and who will be affected by the new regulations.

In the United Arab Emirates, the creation of electronic invoices is not mandatory, but it can be used voluntarily. However, when using electronic documents, there are some important requirements and rules to follow.

Read more about this in our article on the United Arab Emirates!

Israel is planning to introduce a mandate that will make e-invoicing mandatory because until now the creation of invoices in digital format has only been voluntary. However, due to the high level of tax evasion, the country would like to move as quickly as possible to a system that makes e-invoicing mandatory.

INPOSIA keeps you up to date, feel free to read our latest news article on this!

Although there is still no regulated VAT in Qatar and therefore no invoices are required, companies can voluntarily issue electronic invoices. However, a number of requirements must be observed when doing so.

In our news article, you can find out more about what companies in Qatar have to comply with when issuing electronic invoices!

Since April 2021, India has been required to use the new reporting system for electronic invoices. How exactly the individual invoice reporting works and which challenges there are with the electronic invoice creation, you can read in our news article.

There we will also keep you up to date whenever new regulations or deadlines are announced!

In Jordan, it has been mandatory to issue invoices for the sale of goods and services since 2019. However, there is no harmonized invoicing system yet, which makes data exchange and accountability much more difficult. Jordan aims to create a national e-invoicing solution that facilitates the collection of information and the transparency of transactions with the tax administration and is trying to implement this on time. The Income and Sales Tax Department (ISTD) is committed to solving this challenge and moving forward with e-invoicing.

• Control and prevention of tax fraud and evasion
• Cost efficiency in terms of paper consumption
• Access to the tool through various interfaces such as smartphones and online platforms
• Ease of implementation to achieve wider adoption by businesses and taxpayers

The introduction of electronic invoicing is intended to provide the basis for the introduction of electronic administration. The main aim is to improve the security and the level of security of the platforms in the electronic exchange of data.

After launching a write-off procedure and a pilot project in the previous year, the country has now introduced e-invoice for the B2B sector since this year. The current format and content of the invoice can be issued on paper, on the computer, or in electronic form and must contain the following information:

• The serial number for unique identification of the invoice
• Full name and address of the seller
• Seller’s tax identification number (if registered for VAT purposes) or national number (if not registered for VAT purposes)
• Date of the invoice
• Description of the type, quantity, and value of the goods or services supplied
• Gross amount of the invoice
• Full name of the buyer in case of a deferred or installment sale

To date, there are no regulations as to whether an electronic invoice must be signed or stamped.

All invoices must be stored for a period of 4 years from one of the following dates:

• At the end of the tax period in which the invoice was issued
• The date of submission of the tax return
• Date of notification of the results of an administrative assessment