Taxpayer invoicing mandatory survey signals plans for e-invoicing
The Kindgdom of Bahrain’s National Bureau for Revenue has launched survey to estimate the volumes and natures of VAT invoicing in the Arab Gulf island. Thins includes taking a mandatory questionnaire on invoicing pattern volumes and the use of e-invoicing. This information is likely to be used in the preparations for the introduction of electronic invoicing.
This could include Continuous Transaction Control model (see below) which would oblige VAT registered business to live report their sales invoices to the NBR prior to them becoming valid for forwarding their customers.
CTC e-invoicing and real-time models
| Invoice reporting model | Examples | Features |
| 1. Real time invoice reporting | Spain, Hungary, South Korea | Invoice listing submitted immediately after invoice issued |
| No acceptance or regulation of invoice by tax authorities | ||
| 2. Central platform exchange | Italy, Turkey | Platform responsible for invoice forwarding to customer |
| Customer or receiver may review and reject invoice | ||
| 3. Central clearance | Govt platform accepts invoices, validates, and buyer acknowledges invoice | |
| Brazil, Colombia | Pre-clearance variation - clearance before invoice exchange | |
| Chile, Costa Rica | Post-clearance - clearance short time after exchange | |
| Document types not regulated and therefore inconsistent and may resort to email and similar | ||
| 4. Decentralised clearance | Mexico, Guatemala, Peru, France | Certified e-invoice agent (PAC) submitts inoices |
| Document types not regulated and therefore inconsistent and may resort to email and similar |
Arab Gulf e-invoicing gathers pace
The 2023 Oman e-invoice plans are likely to start with a voluntary phase and is in the course of vendor selection process. Saudi Arabia e-invoicing was introduced in December 2021. UAE electronic invoicing may commence before 2023.
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The six Arab Gulf states agreed to implement VAT in 2017. So far, only Kuwait and Qatar have failed to do so. Bahrain introduced VAT in January 2019.
Middle East & Africa e-invoicing
| Country | Date | Comments (click for details) |
| Bahrain | 2023? | Plans underway |
| Egypt | Sep 2021 | E-invoice B2B and B2C |
| Ghana | TBC | e-VAT portal for electronic invoicing |
| Israel | Proposal | Pre-clearance to follow Chile model |
| Jordan | Proposal | Pre-clearance e-invoices and pre-filled VAT returns |
| Kenya | Aug 2021 | TIMS e-invoice |
| Nigeria | Apr 2021 | Automated Tax Administration System ATAS |
| Oman | Jan 2023 | Potential e-invoicing implementation |
| Saudi Arabia | Dec 2021 | Pre-clearance e-invoicing |
| Tanzania | 2022 | VFD pre-clearance e-invoicing |
| UAE | 2022/23 | E-invoice regime |
| Uganda | Jan 2021 | Pre-clearance e-invoice and fiscal cash registers |
