Taking the Pulse of e-Invoicing in Central and Eastern Europe

Discover essential information about the process!

Speakers

Emre Hüzmeli | Hande Çoğalmış |

Şevket Asil Kısa | Account Specialist, SNI Tax Technology
Moderator Assistant Specialist, SNI
Account Specialist, SNI
Hande Çoğalmış is a Tax
Emre Hüzmeli is an Account Technology Assistant Specialist at
Şevket Asil Kısa is an Account
Specialist, responsible for SNI. She is on a mission to
Specialist, responsible for
international account handle the implementation of
international account
management, focused on globally standardized tax
management, focused on
conducting SAP projects all compliance and reporting
conducting SAP projects all
around the world. processes, and to deal with the
around the world.
documentation of tax technology
requirements.
Agenda

About SNI

General Overview of National Implementation of e-Invoicing in Serbia, Poland,

Romania, and Slovakia

FAQs About Central and Eastern European Countries’ Tax Regulations

How can SNI help you?

Q&A
About SNI

United Kingdom
Founded in
~150 12 Netherlands
2006 employees offices/partners Poland
across Europe
and Middle East Hungary
Slovenia
Romania
Spain Italy

30+ 750+ Portugal Turkey

country clients
solutions (75% multinationals) Greece

Saudi Arabia
Egypt
SNI Worldwide

Our products are used by businesses

across the globe
Our Clients
Real Time e-Invoicing (Clearance)

Poland | Jan 2024

Italy | Jul 2019 Serbia | May 2022

Turkey | Jan 2014

Taiwan | Jan 2019
Mexico | Jan 2018 Saudi Arabia | Dec 2021
Egypt | Mar 2020 Vietnam | Nov 2020
India | Jan 2020 Thailand | Sep 2021
Colombia | Jan 2019
Philippines | July 2022
Indonesia | Jan 2016
Peru | April 2021
Bolivia | Dec 2021

Uruguay | Jun 2016

Australia | Jul 2022
Argentina | April 2019

New Zealand | Mar 2022

General Overview of National Implementation of
e-Invoicing in Serbia, Poland, Romania, and Slovakia
SERBIA SISTEM E-FAKTURA

● Sistem E-Faktura (SEF)

● Clearance Model

● e-Invoice Regulation covers following groups;

○ Entities in the private sector that are liable for

VAT
○ Public sector entities,
○ VAT representatives for foreign companies

● Mandatory B2B e-Invoicing from January 2023

● XML format in line with the UBL 2.1 standard.

● 10 years archiving
ROMANIA E-FACTURA SYSTEM

● B2G transactions mandated for all taxpayers

● B2B transactions mandated only for e-Invoice for high
fiscal risk products.

● Mandatory from July 2022

● High fiscal risk products include as follow as;

○ Vegetables and plants, and edible fruits,
○ Mineral products (Salt, sulfur, and cement,)
○ Alcoholic beverages
○ New construction
○ Clothing and footwear

● XML format
● 10 years archiving
ROMANIA E-TRANSPORT SYSTEM

● Monitoring the transport of goods with high fiscal

risk in national territory

● Effective from October 2022

● High fiscal risk products include as follow as;

○ Vegetables and plants, and edible fruits,

○ Mineral products (Salt, sulfur, and cement,)
○ Alcoholic beverages
○ New construction
○ Clothing and footwear and,
○ Cast iron, iron and steel.

● XML format

● UIT code
SLOVAKIA E-faktúra

● IS EFA System

● B2G, G2G and G2B e-Invoicing mandatory from

January 2023

● B2B and B2C transactions starting from 2024

● XML format in line with the UBL 2.1 standard.

● 10 years archiving

● Slovakia Whitelist effective from January 2022

POLAND E-FAKTURA

● The National e-Invoicing System ‘’KSeF’’

● Clearance Model

● B2B e-Invoicing Mandatory from January

2024

● e-invoicing Applies to All Taxpayers

● XML format

● 10 years archiving
Frequently Asked Questions

● Serbia
○ Is a digital signature required?
○ What are the legal penalties in case of not complying with the regulation of electronic
invoicing?

● Poland
○ What kind of benefits are there for the taxpayers who are involved in the voluntary period?
○ Do the new e-Invoicing regulation cover non-established entities?

● Romania e-Invoicing
○ Is B2B e-Invoicing mandatory for all taxpayers in Romania?
○ What are the main ways of generating, transmitting, and receiving e-invoices?

● Romania e-Transport
○ What is the threshold for declaring high fiscal risk products?
○ Should the high fiscal risk products and others be declared if they are transported together?
Structure of e-Invoice System
Real Time e-Invoicing
SNI Solution
Extract invoice data Create XML files Submit to tax authority File validation & transmission

Simple, automated extraction Easy user monitoring Seamless submission

SNI SAP add-on SNI Connector

Operates within SAP ECC or S/4 HANA Local server or SaaS by SNI

XML XML XML XML XML XML

SD FI

SNI e-Invoice Cockpit

MM
FI
IS-U
SD
XML
XML

Business Tax authority Recipient

How can we help you?
An end to end solution

Data retrieving Data mapping Communication with

from SAP & processing tax authority

SAP add-on

Business Tax authority

For SAP users

Easy integration into your existing

Simple Fast integration without installing
systems and infrastructure
SAP OSS notes

Efficient Cost-effective implementation without

employing an external consultant

Accessible No version upgrade required

*SNI add-ons support ECC.47 and Higher R3 Versions
*SNI SAP add-ons run on SAP R3 and S4

Reliable All SNI add-ons are

For Managers & Executives

Single
partner globally
Flexible
On premise | Cloud | Hybrid

Comprehensive Global
End to end solutions Worldwide scalability

Save time Cut costs Reduce risks

Support

Ongoing support Maintenance &

regulatory updates

Initial Liaising with tax

implementation, training & authorities to keep
documentation you informed

SNI provide continuous support for a long term relationship

Q&A
VAT Compliance Models
Digital File Transmission Required Electronic Invoice Required

Mexico, Brazil, Chile

Invoice Italy, Turkey

Reporting
Paper
Impact on the Business

Invoicing Post Audit Hungary Hungary Egypt

e-Invoice
Spain SII v3.0
2021C France 2024
Poland SAF-T
Romania

Greece 2022 Poland 2022

UK MTD
Paper Forms Web Forms

Continuous Transaction Controls (CTCs)

Complexity of the Reporting

Post Audit Invoice Reporting Clearance

1 July Paraguay B2B e-Invoicing P1 Mandatory

1 July 2022 Romania B2B e-Invoicing, M

N/A 2022 Hungary SAF-T Mandatory Belgium B2B e-Invoicing, Mandatory

July 2022 Australia B2G E-invoicing, M France B2B e-Invoicing, Mandatory

1 July VN B2B e-Invoicing, Mandatory Spain B2B e-Invoicing, Mandatory

1 July SRB Inbound e-Invoices, Mandatory (G2B) Slovakia B2B e-Invoicing, Mandatory

PHL B2G e-Invoicing, Mandatory January PL B2B e-Invoicing, Mandatory

1 July IT e-Invoice Foreign Transactions, M Denmark e-Invoicing, Mandatory

1 July Egypt e-Receipt(B2C), Mandatory

2022 2023 2024

Q3
July Australia B2B e-Invoicing, Voluntary

Jan SRB B2B outbound e-Invoices Mandatory

Jan KSA XML invoice reporting Mandatory

Jan Slovakia B2G e-Invoicing, Mandatory

Thank you
@ [email protected]

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