What does e-invoicing look like in other countries?

E-invoicing is becoming an increasingly common topic for Polish entrepreneurs, who need to prepare the environment for the adoption of KSeF in their companies from 2024. In other countries, however, e-invoicing has become a standard. What does the data exchange look like there?

E-invoices in Poland and news abroad

In Poland, we are still waiting for a new version of the project on the introduction of mandatory e-invoicing and the use of the National e-Invoicing System (KSeF), meanwhile in SerbiaSistem Invoicing B2B and e-invoices launched in January 2023. From 1 January 2023, B2B e-invoicing is mandatory in Serbia via Sistem Invoicing.

The e-Invoicing process includes creating, issuing, sending and receiving, processing and storing e-invoices. A new central billing system, the Continuous Transaction Controls (CTC) model, was created to submit sales invoices and then collect them by customers in accordance with the Serbian standard for electronic invoicing.

The scope of e-invoicing extends to non-resident businesses with a local tax representative. Each eligible taxpayer (supplier or recipient) must register in the electronic online invoicing system. At this point, the applicant must specify whether they will submit e-invoices themselves or through an authorized e-intermediary.

Small businesses will have to join the B2B electronic invoicing program from 2026.

However, they will be encouraged to join the scheme voluntarily from the launch date in July 2024. The same applies to the new e-reporting requirement, although there would be no need to join e-reporting at the same time – they can only join e-invoicing.

The tax authorities also confirmed that if a small entrepreneur voluntarily registers before 2026, they will not have to issue all invoices through the e-invoicing system. In some cases, they may still issue paper invoices.

Finally, it is confirmed that regardless of whether a small business is already authorized, its customers are still required to accept e-invoices from July 1, 2024.

Tax authorities have issued regulations on the minimum content of XML e-invoices. They are based on the EU standard for e-invoices, EN 16931-1:2017 + A1:2019 / AC:2020.