Lithuania plans mandatory e-waybills from October 2016

Lithuanian State Tax Inspectorate is implementing smart tax administration system i.MAS. Inspiration for the project comes from Portugal, where such a system is in place already for 3 years. Main goals of the Lithuanian i.MAS are:

  • Decrease administrative burden of taxpayers
  • Increase tax revenue by reducing shadow economy 
  • Improve tax administration efficiency.

Telema customers are most affected by e-invoice i.SAF and e-waybills i.VAZ subsystems. Companies have to submit invoices and waybills in standardized electronic format. Data will be submitted in SAF-T (the International Standard Audit File for Tax) format. Exact file data structure and format requirements will be prepared and approved by April 2016.

Documents can be sent to Inspectorate either: 

  1. by composing them in the i.VAZ portal; 
  2. via file upload; or
  3. via direct connection or EDI. 

In first phase, invoice data has to be submitted once a month, but waybills should be submitted in real-time. The e-invoicing requirements will affect 80 000 companies (VAT taxpayers). e-waybill requirements will affect 50 000 companies who are transporting goods via land and loading in Lithuania.

While the Lithuanian State Tax Inspectorate expects the new systems to work from October 2016, this deadline is already questioned by industry professionals. Read more about the plans here

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E-Invoicing roaming between Opus Capita, Omniva and Telema

In December 2015, Omniva, Opus Capita and Telema in Estonia have finalized the technicalities of roaming agreements. This enlarges the number of potential eInvoicing partners for all customers considerably. The major missing piece of the puzzle was the addressing issue, which was temporarily solved by bilateral agreements. Every company in Estonia will have its own eAddress, consisting of the country code and business register code. This eAddress will be published in Business Register. All eInvoicing companies will have an obligation to notify the register about their eInvoicing operator so that the addressing could work automatically.

The roaming agremeent is good news in regards to the State’s plan to make B2G einvoicing mandatory in 2016. Roaming means that any customer of the three operators can send invoices to any customer of the other two operators. And vice versa, any customer of an operator can receive e-invoices issued by a customer of the other two operators. This means that all companies need to choose just one operator and still be sure that their invoices reach the public sector. Additionally, sending or receiving invoices within this roaming network does not cost more than sending or receiving invoices within the operator’s own network.
Read more about e-Invoicing roaming in Estonia here.

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Is B2G ready for e-invoicing: a survey of 300 Estonian enterprises

The main obstacle to e-invoicing among Estonian companies is lack of business partners willing to exchange electronic invoices, concludes an e-Invoicing study carried out in July 2015. The survey was sent to more than 4600 contacts and over 300 responses were received.  The lack of e-invoicing capable partners holds for both sides, invoice recipients and invoice senders, states survey author Kristel Källe, logistics student at the Tallinn University of Technology.

To get out of this vicious circle and enlarge the circle of e-invoicing companies, Estonian government has decided to push businesses towards innovation. B2G e-invoicing will be mandatory from the beginning of the year 2017. However, only 25% of companies that are exchanging invoices with public sector stated that they were well informed about this change. 75% of the respondents were not aware about the plan at all or were in a need of additional information.

The study found out that for companies already receiving e-invoices, the main drivers for adoption were cost and processing time reduction, more accurate invoice data, and increased visibility of invoices in process. A longer summary of the research can be found here.

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