Journal des modifications

The EU SME VAT exemption scheme, effective from 1 January 2025, allows eligible small enterprises to operate without charging VAT and with reduced compliance obligations, in exchange for losing the right to deduct input VAT. Eligibility is based on a Union annual turnover not exceeding EUR 100,000 for cross-border activities, and a national annual threshold (maximum EUR 85,000) set by individual Member States. The scheme is optional and open to all taxable persons, including start-ups, but not non-EU enterprises. From 2025, it introduces simplified cross-border application with single registration, an 'EX number', and a single quarterly report managed through the Member State of Establishment (MSEST).

This article provides an overview of EU VAT rules, including its definition as a consumption tax, general principles for charging VAT on goods and services within the EU, and rules for exports outside the EU. It details the various VAT rates across member states, including standard (minimum 15%), reduced (minimum 5%), and special rates (super-reduced, zero, and parking rates), along with a table of current rates. The article explicitly states that the provided sources do not contain detailed information on cross-border B2B/B2C rules, VAT registration thresholds, invoicing rules, or recent changes/upcoming reforms.

Spain's VERI*FACTU system, established by Real Decreto 1007/2023, mandates new technical requirements for all invoicing software used by businesses and professionals. It ensures the integrity and traceability of invoicing records, requiring a QR code on all invoices and an optional "VERI*FACTU" legend for systems that automatically transmit records to the AEAT. Deadlines for adaptation are January 1, 2027, for Corporate Income Tax payers and July 1, 2027, for other taxpayers like freelancers. The regulation focuses on standardizing invoicing *records* rather than specific e-invoice formats. Exemptions apply to certain entities and operations. Freelancers and small businesses must update their software or use the AEAT's free, albeit limited, VERI*FACTU application. This initiative aims to enhance tax compliance and digitalize business processes.

This article outlines the invoicing requirements for freelancers and small businesses in Spain, focusing on IVA (VAT). It details mandatory fields for complete invoices, including NIF (Tax Identification Number) for both issuer and recipient, especially for intra-EU transactions. While specific VAT rates are not provided, the article emphasizes the need to state applied rates and tax amounts. It explains the reverse charge mechanism for intra-EU transactions and lists operations exempt from invoicing. Special regimes like the Recargo de Equivalencia, Simplified Scheme, Agriculture, Livestock, and Fishing Scheme, Second-hand Goods Scheme, Travel Agencies Scheme, and Cash Accounting Scheme are covered, including their specific invoice notes and obligations. The article also clarifies when simplified invoices are allowed (e.g., for amounts up to 400 EUR or 3,000 EUR for specific operations) and what information they must contain or can omit. Retention requirements specify a 4-year period for tax purposes, with rules for electronic and third-party conservation. A key recent update is the introduction of the VERI*FACTU system (Royal Decree 1007/2023), requiring QR codes and specific phrases on invoices issued by certified IT systems that transmit data to the AEAT, promoting electronic invoicing and tax control.

The provided sources do not contain any information regarding e-invoicing regulations in Belgium. Therefore, details on current status, timeline, accepted formats, exemptions, technical requirements, or practical impact for freelancers and small businesses cannot be provided.

This article provides a comprehensive guide to invoicing requirements in Belgium for freelancers and small businesses. It details mandatory invoicing situations and timing, but notes that specific mandatory invoice fields are not explicitly listed in the sources. It confirms the requirement for a BTW-identificatienummer (VAT identification number). The article explicitly states that VAT rates are not covered by the provided sources. It outlines obligations for intra-EU transactions, including intra-community listings and special BTW declarations for acquisitions under reverse charge. A significant portion covers the BTW exemption scheme for small businesses (Btw-vrijstellingsregeling kleine ondernemingen), including the €25,000 turnover threshold, eligibility, benefits, remaining obligations, rules for new businesses, and consequences of exceeding the threshold. It also details the 10-year retention period for invoices and documents. Key upcoming changes include the cross-border SME exemption scheme (SME-regeling) from January 1, 2025, and new customer listing obligations for small businesses for 2025.

This article outlines the invoicing requirements for freelancers and small businesses in France. It details mandatory fields such as dates, unique invoice numbers, and identities of both seller and buyer, including specific requirements for individual entrepreneurs and companies. It covers registration IDs like Siren and TVA numbers, noting an exemption for TVA ID on invoices under 150€ HT. While the article confirms the need to state the applicable TVA rate or exemption, it explicitly notes that specific TVA rates (standard, reduced, zero/exempt) are not provided in the sources. Information on intra-EU transactions, including the reverse charge mechanism ("auto-liquidation"), is included. Special regimes, such as the "franchise en base de TVA" for small businesses, are explained with their specific invoice mentions and turnover thresholds for micro-entrepreneurs (203,100€ for sales, 83,600€ for services in 2026). Retention requirements mandate keeping invoices for 10 years. Finally, the article highlights significant upcoming changes, including the progressive implementation of electronic invoicing (e-invoicing) and e-reporting from September 2026, and a change in the legal reference for TVA exemption.

E-invoicing (E-Rechnung) becomes generally mandatory for B2B transactions between domestic businesses in Germany from January 1, 2025, for services performed after December 31, 2024. An E-Rechnung must be a structured electronic format (e.g., XRechnung, ZUGFeRD 2.0.1+) that enables electronic processing. Simple PDFs are no longer considered E-Rechnungen. All domestic businesses must be able to receive E-Rechnungen from January 1, 2025. Transition periods for *issuing* E-Rechnungen apply: until December 31, 2026, for all businesses, and until December 31, 2027, for businesses with a previous year's turnover up to 800,000 Euro. Exemptions from issuing E-Rechnungen include B2C transactions, small amounts (up to 250 Euro), and services by Kleinunternehmer (who must still receive E-Rechnungen). Transmission can occur via various channels like email or electronic interfaces. Businesses need to adapt their invoicing software and be prepared to visualize received structured invoices. B2G invoicing has separate, concurrent regulations.

This article provides a comprehensive guide to invoicing in Germany for freelancers and small businesses. It details mandatory invoice fields, including full names and addresses, tax or VAT ID numbers, issue date, unique invoice number, description of goods/services, time of supply, consideration, applicable tax rate or exemption note, and specific retention notes. It clarifies that the supplier's German tax number (Steuernummer) or VAT Identification Number (Umsatzsteuer-Identifikationsnummer) is required. While specific VAT rates are not listed in the sources, the article notes the requirement to state the applicable rate or an exemption. For Intra-EU transactions, it explains the reverse charge mechanism and how invoicing rules of the supplier's Member State may apply for non-resident businesses or those using special taxation procedures. The small business exemption (Kleinunternehmerregelung) is detailed, outlining the 25,000 Euro (previous year) and 100,000 Euro (current year) turnover thresholds for VAT exemption, and the requirement to include an exemption note on invoices. Information on simplified invoices is limited, with sources indicating their possibility but not specific criteria. Retention requirements emphasize orderly, electronic storage in original, unchangeable, and machine-readable formats for the duration of the retention period, supported by comprehensive procedure documentation (GoBD). A key upcoming change is the mandatory electronic invoicing for B2B transactions within Germany.

New information regarding the SME scheme allowing Belgian small businesses to use VAT exemption in other EU member states from January 1, 2025.

Initial content: EU VAT ID Validation (VIES)

Initial content: EU SME VAT Exemption Scheme

Initial content: EU Reverse Charge Mechanism

Initial content: EU VAT Rates Reference

Initial content: EU VAT Basics

Initial content: Spanish E-Invoicing (VERI*FACTU)

Initial content: Spanish Invoice Requirements

Initial content: Belgian E-Invoicing (Peppol Mandate)

Initial content: Belgian Invoice Requirements

Initial content: French E-Invoicing (Facturation Électronique)

Initial content: French Invoice Requirements

Initial content: German E-Invoicing (E-Rechnung)

Initial content: German Invoice Requirements

Initial content: Dutch E-Invoicing Status

Initial content: Dutch Invoice Requirements