From 1 January 2021 the data reporting obligation on invoicing shall cover invoices issued to non-taxpayers, such as natural persons, as well as invoices issued on intra-Community tax-exempt goods supplies to taxpayers. This means that together with the afore-mentioned amendments effective as of July, data must be reported on all invoices. However, data does not have to be provided on invoices issued to non-taxpayers regarding transactions in other Member States, and where the taxpayer satisfies its tax payment obligation within the “one-stop-shop” administration system.
Our company prepared solution to automatically submit all necessary data to the tax authority. This solution can be easily implemented in any invoicing system.