Overview of new E-Invoicing rules in 2021
Since Jan. 2021, new E-Invoicing rules apply in several European countries. Spain introduced a new version of the SII file, Hungary real-time reporting 3.0 and Italy an updated version of the FatturaPA. In Greece myData real time reporting requirements entered into force and Portugal made B2G E-Invoicing mandatory for large companies. As of July 2021, also for medium and small sized Portuguese companies B2G E-Invoicing will become mandatory.
Outside the EU, new rules will come into force. In Jan. 2021, India extended the scope of the E-Invoicing mandate. In South America, Brazil will make the use of NF3-e mandatory in March. Peru will introduce new rules in April and Colombia in June.