JPK, a VAT clearance regime, will become mandatory for all taxpayers in Poland from July 2020
Type: Legislation The adoption of the Standard Audit File for Tax (SAF-T) has been mandatory for large companies to file monthly returns in the format since July 2016, and since […]
Electronic notifications – resolution published
Type: Legislation On October 27, 2019, Resolution 211-2019-SUNAT (the Resolution), issued by the tax administration (Superintendencia Nacional de Administración Tributaria, SUNAT), was published in the Official Gazette. The Resolution amends the rules provided by Resolution […]
Electronic filing regulations for real estate investment funds
Type: Legislation It was announced in the Irish Official Gazette (S.I.) No. 368 of 2018 that regulations requiring Irish Real Estate Investment Funds (IREFS) to electronically file annual financial statements […]
European Commission launches EU Customs Trader Portal – AEO applications to be made electronically
Type: Legislation On October 1, 2019, the European Commission launched the EU Customs Trader Portal providing a single point of access to a variety of EU customs systems. Currently, the system is used for the electronic submission of applications for Binding Tariff Information (BTI) and applications for Authorised Economic Operator status (AEO). In relation to the AEO application, the portal currently enables the submission of the application and the decision-making process, but from December 15, 2019 all other subsequent processes will be added. Shifting from paper based to electronic procedures will significantly facilitate the work of both businesses and administrations and also speed up the exchange of information. Effective date: October 1, 2019 Source
Public consultation on issuance and use of electronic fiscal invoices – launched
Type: Public Consultation On 11 September 2019, the Directorate General of Internal Revenue launched a web forum for a discussion on the draft rule regarding the issuance and use of […]
Mandatory use of electronic invoices as of 2019
The Directorate General of Internal Revenue (DGII) announced that it will initiate the implementation of mandatory electronic invoicing as from 2019 as part of the administrative reform to reduce tax evasion.
