ETTN portal extending to all live reporting of electronic invoices
The State Tax Service of the Central Asian state of Kyrgyzstan has confirmed that all businesses will have to adopted the Electronic Invoice Note system (ETTN) from May 2023. It has already been in place for the oil sector since May 2022. The original deadline was January 2023 for all taxpayers not already using ETTN on a voluntary basis.
Sales invoices must be registered with ETTN, and issued to customers as e-invoicing. Taxpayers using e-registers for B2C or exempt supplies below KGS 8 million per annum or exempt from the obligation.
The adoption of Continuous Transaction Controls CTC on electronic invoices follows a global trend. Many of the other former Soviet Republics, including Kazakhstan, have already imposed e-invoicing. Follow our global e-invoicing tracker for more examples.
Asia Pacific e-invoicing
|Country||Date||Comments (click for details)|
|Australia||TBC||PEPPOL-based e-invoicing with no govt intervention B2B|
|China||Nov 2023||Special e-fapiao VAT invoice being piloted with 2023 full implementation|
|India||Oct 2020||B2B pre-clearance with separate B2C; completed Apr 2021|
|Indonesia||Jul 2015||e-Factur Pajak electronic invoicing|
|Japan||Oct 2023||Tax qualified invoices|
|Kazakhstan||Jan 2017||e-invoicing IS ESF|
|Kyrgyzstan||May 2023||Mandatory e-invoicing for goods|
|Malaysia||Aug 2024||e-invoicing pre-clearance|
|Mauritius||Jan 2024||Electronic fiscal cash registers|
|New Zealand||Mar 2022||B2G PEPPOL-based e-invoicing|
|Philippines||Jan 2024||2022 pilot of e-invoices; to follow South Korea model|
|Singapore||TBC||Mandatory B2G e-invoicing on InvoiceNow|
|South Korea||2011||Near real-time invoice reporting|
|Taiwan||2017||Electronic GUI invoices; non-residents since 2020|
|Thailand||2018||E-invoice reporting where adopted|
|Vietnam||Nov 2021||Pre-clearance B2B verification code e-invoice|