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FRANCE
Who: B2B and B2C companies (domestic invoices); B2G (Business to Government) invoices are already in place
CTC Platform: A mix of CTC and real-time reporting
Supported Format(s): UBL, CII, Factur-X. UBL and CII are both based on XML. Factur-X is a hybrid format and is a combination of PDF and XML
![TaxCompliance_Mockup [Recovered]_france timeline](https://www.truecommerce.com/wp-content/uploads/2023/09/TaxCompliance_Mockup-Recovered_france-timeline.png "TaxCompliance_Mockup [Recovered]_france timeline")
GERMANY
Who: B2B companies
CTC Platform: Not yet defined, however Ministry favors the French model
Supported Format(s):
ITALY
Who: All domestic B2G, B2B, and B2C invoices
CTC Platform: Foreign businesses issuing Italian invoices must be registered at the Italian Revenue Agency, SDI (Sistema di Interscambio) portal, and by the buyer after they have received it.
Supported Format(s): FacturaPA. It is an electronic invoice format that is country-specific and is only used in Italy.
POLAND
Who: All VAT registered companies, including foreign businesses with subsidiaries in Poland
CTC Platform: KSeF Portal, which stands for Krajowy System e-Faktur. This portal is used to approve and exchange B2B invoices
Supported Format(s): FA_VAT, which is an XML-based format
2022
2024
Voluntary phase began in 2022
PORTUGAL
Who: All businesses must use certified billing software (ERP system) to create invoices
CTC Platform:
Supported Format(s): SAF-T (Standard Audit File for Tax format)
![TaxCompliance_Mockup [Recovered]_portugal timeline](https://www.truecommerce.com/wp-content/uploads/2023/09/TaxCompliance_Mockup-Recovered_portugal-timeline.png "TaxCompliance_Mockup [Recovered]_portugal timeline")
SPAIN
Who: All companies with annual turnover of over €6 million as well as VAT business groups, companies that participate in the monthly tax refund system known as REDEME, and other businesses that voluntarily sign up
CTC Platform: Not yet defined
Supported Format(s): UBL, CII, EDIFACT, and FacturaE B2B
Timing: Currently still in draft; no date for when the new rules will enter into force
TÜRKIYE
Who: All businesses must use certified billing software (ERP system) to create invoices
CTC Platform:
Supported Format(s): SAF-T (Standard Audit File for Tax format)
![TaxCompliance_Mockup [Recovered]_turkey timeline](https://www.truecommerce.com/wp-content/uploads/2023/09/TaxCompliance_Mockup-Recovered_turkey-timeline.png "TaxCompliance_Mockup [Recovered]_turkey timeline")