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Global e-invoicing, SAF-T and pre-filled filings kill off VAT return?

15 February 2022 in

Continuous Transaction Controls

Tax authorities migrating from VAT returns to digital reporting requirements, including: e-invoices; real-time reporting; SAF-T; Control Statements; pre-filled VAT returns; freight transport e-registers; and fiscal cash registers Driven by stubborn VAT fraud and other missing indirect tax revenues – the EU VAT Gap is €136billion

Death of the VAT return

20 December 2021 in

Continuous Transaction Controls

Tax authorities migrating from VAT returns to digital reporting requirements, including e-invoices, SAF-T, Control Statements, pre-filled VAT returns and fiscal cash registers Driven by stubborn VAT fraud and other missing indirect tax levels – the EU VAT Gap is €136billion – many countries around the

France Standard Audit File for Tax (SAF-T)

26 November 2021 in

France introduced a local version of the OECD’s SAF-T harmonised tax data reporting schema. The French version, FEC (Fichier des Écritures Comptable). The new regime comes into effect from 1 January 2014. France e-invoicing will be introduced from 2024 following a 1-year delay. Learn more about

Angola Standard Audit File for Tax SAF-T

23 November 2021 in

Angola

Since the introduction of Angola VAT on 1 October 2019, certain taxpayers have been subject to the Standard Audit File for Tax SAF-T requirements. This includes businesses with an annual turnover above AOA 50million and those registered with Repartição Fiscal dos Grandes Contribuintes (RFGC) Check

Luxembourg SAF-T (FAIA)

16 November 2021 in

Luxembourg

Early adopter of OECD Standard Audit File for Tax taxpayer data scheme Luxembourg introduced the Standard Audit File for Tax (SAF-T) in January 2011. It is known as FAIA (Fichier Audit Informatisé). It is a schema for the exchange of accounting and VAT transactional data between

Romania SAF-T – Declarației informative D406 – Jan 2022

15 November 2021 in

Romania

Next round of taxpayers added to Declaration 406 requirements; given 6-month soft landing for first filing The Romanian National Agency for Fiscal Administration (ANAF) has named an additional round of large taxpayers who will join the new Standard Audit File for Tax (SAF-T) D406. These 1,500

Lithuania i-MAS VAT reporting

7 November 2021 in

I-MAS

Lithuania, one of the three EU Baltic states is building out its i-MAS digital reporting requirement. This is enabling the digitisation of transactional reporting for more efficient audits and to help close the VAT Gap. The main reporting requirements under i-MAS include the following SAF-T

Portugal Accounting SAF-T file mandatory January 2022

1 November 2021 in

Portugal’s Autoridade Tributária e Aduaneira (AT) is to make compulsory the production of a Portuguese Standard Audit File for Tax (SAF-T) Accounting file added to the existing Invoice SAF-T PT requirements. This will come into effect from 1 January 2022 for resident businesses. The Accounting file is

Romania SAF-T – Declarației informative D406 – 2022

1 November 2021 in

Romania

6 month grace period – first Romanian SAF-T ‘Declaration 406’ not due until 30 June 2022 The Romanian National Agency for Fiscal Administration (ANAF) has provided fresh guidance on the launch for large taxpayers of its version of the OECD Standard Audit File for Tax

Portugal non-residents VAT invoice SAF-T (PT) reporting requirements 2022

27 October 2021 in

e-invoices

Confusion on monthly transaction-based reporting for non-residents due from 1 January 2022 Foreign businesses with a Portuguese Value Added Tax registration for local taxable transactions face new invoice reporting requirements from 2022. Although the failure of a first vote on the 2022 budget means these

Tag: SAF-T