Depuis le 1er janvier 2020, toutes les entreprises traitant avec le secteur public, doivent transmettre une facture électronique. De même, toutes les entités publiques de l’Union européenne sont tenues d’accepter les factures électroniques qui leur sont adressées. L’objectif principal est l’introduction de l’e-invoicing dont le but est de simplifier et d’empêcher la fraude fiscale. Depuis 2017, le processus d’introduction des obligations d’e-invoicing pour le B2G est terminé. En France, cela se fait via la plateforme Chorus Pro (également pris en charge par PEPPOL). Celui-ci s’agit d’un portail unique pour adresser toutes les entités publiques.

Par ailleurs, la loi de finances 2020 généralise cette exigence au secteur privé. De ce fait, toutes les entreprises devront être en mesure de recevoir une facture électronique au 1er juillet 2024. Une obligation d’émettre les factures par voie électronique ainsi que certaines de leurs données à l’administration fiscale s’imposera également aux entreprises de manière progressive entre 2024 et 2026 pour les ventes B2B.

Ces mesures sont nécessaires à l’instauration :

– de l’e-invoicing obligatoire pour les transactions domestiques entre entreprises ;
– d’une obligation d’e-reporting (transmission des données de facturation et de paiement pour les transactions réalisées avec des personnes physiques ou des opérateurs étrangers).

Cela se traduirait par :

– une obligation de réception des factures électroniques, par toutes les entreprises dès 2023, et
– des obligations d’e-invoicing et d’e-reporting pour les opérations de ventes, applicables dès 2023 pour les grandes entreprises. En 2024 pour les entreprises de taille intermédiaire et en 2025 pour les PME (Entreprise de moins de 500 employés) et TPE (Entreprise de moins de 20 salariés).

La différence notable sera le destinataire « physique » de la facture émise. Alors que cette dernière était transmise directement par le vendeur à l’acheteur, la mise en place de l’e-invoicing obligatoire se traduira par l’apparition d’un intermédiaire dans la chaîne de transmission des factures. En effet, le vendeur devra toujours transmettre sa facture par voie électronique à un particulier certifié plate-forme publique centralisatrice. L’autre solution, c’est de le faire directement à la plate-forme publique centralisatrice qui se chargerait alors, d’une part, de la transmettre au client et, d’autre part, de transmettre les données de facturation (via l’autorité publique centralisatrice en cas de l’intervention d’un opérateur privé) à l’administration fiscale.

Transmission de factures à l’administration fiscale

L’administration a fait évoluer sa position initiale en complétant l’obligation de transmission à l’administration fiscale des factures sous format électronique pour les opérations réalisées en France par des professionnels (« e-invoicing »), d’une obligation de transmission des données de facturation (« e-reporting »), applicable aux opérations de ventes réalisées avec des personnes physiques (« B2C ») et des opérateurs étrangers (ventes B2B, ventes intracommunautaires et exportations). Le modèle de e-invoicing choisi est un modèle tax clearance déjà utilisé dans le monde. La différence c’est que les données ne sont pas transférées directement à l’administration fiscale mais par l’intermédiaire d’agents privés certifiés. L’agent collecte les données des contribuables et les partage ensuite avec l’administration fiscale via le portail d’e-invoicing. L’émetteur et le destinataire de la facture peuvent communiquer sans l’intermédiaire d’agent.

Le portail d’e-invoicing prend en charge trois modes de transfert de comptes utilisables par les contribuables : EDI, API ou service Web. Trois formats de transmission de données UBL 2.1, CII et Factur-X sont utilisés.

Enfin, la contrepartie du vendeur (acheteur professionnel) aurait à transmettre à l’administration fiscale les données relatives au paiement de ces factures (statut, date de paiement). Ces données ne figurent pas sur les factures mais constituent des informations nécessaires. Elles aident à déterminer la date d’exigibilité de la TVA lorsque celle-ci intervient à l’encaissement (prestations de services).

La solution qui offre TaxCore®

Le système de contrôle e-invoicing est une initiative entreprise par de nombreux pays ayant pour but de réduire l’économie grise. Un composant important et nouveau de cette initiative est le système certifié mis en place afin que les contribuables puissent sécuriser électroniquement chaque transaction au moment de la vente.

TaxCore® est une solution logicielle évolutive qui permet la conformité fiscale grâce à l’utilisation de technologies disponibles dans le commerce et d’API publiques. Elle aide dans l’émission des factures fiscales dans un environnement online/offline et dans la collecte des données d’audit. Elle supprime l’évasion fiscale, diminue l’activité de l’économie grise et combat les fraudes.

La solution TaxCore® fonctionne dans n’importe quel type de modèle de clearance. Là où un seul fournisseur de services connecte à la fois le fournisseur et l’acheteur à sa plate-forme pour offrir l’e-invoicing et d’autres services de chaîne d’approvisionnement.

Le système TaxCore® a la capacité de recevoir et de transmettre les factures électroniques émises par le fournisseur. Cela peut se faire en régime online ou offline de la même manière.

Toutes les factures électroniques sont reçues dans une base de données centralisée.

Toutes les factures électroniques sont authentifiées par une méthode d’authentification.

Le système TaxCore® vérifie que toutes les données d’e-invoicing sont correctes grâce à la vérification automatisée de la validité des numéros d’identification fiscale (NIF) ou du numéro d’entreprise ou encore du numéro d’identification national ainsi qu’au calcul de la taxe.

TaxCore® permet aux acheteurs de vérifier que la facture électronique a été reçue et a fait l’objet d’une vérification automatisée.

TaxCore® facilite le développement et permet la génération de rapports et de statistiques.

E-invoices in TaxCore® centralized database are available to both sellers and buyers.

The post Facture électronique – Implications de son application en France appeared first on Dti.

Since January 1st, 2020, all companies dealing with the public sector, regardless of their size, must send their invoices in electronic format. Likewise, all public entities in the European Union are required to accept electronic invoices addressed to them. The main objective of introducing e-invoicing is to simplify sending and receiving invoices, as well as prevent tax evasion. The process of introducing e-invoicing obligations for B2G, which started in 2017, has been completed. In France, they do this via the Chorus Pro platform (also supported by PEPPOL); single portal to address all public entities.

In addition, the 2020 finance law generalizes this requirement to the private sector, since all companies must be able to receive invoices in electronic format from July 1, 2024. Governments will impose on companies an obligation to issue electronic invoices for B2B sales, as well as to submit invoice data to the tax authorities, gradually between 2024 and 2026.

These measures are necessary to establish:

– mandatory e-invoicing for domestic transactions between companies;
– an e-reporting obligation (transmission of billing and payment data for transactions carried out with natural persons or foreign operators).

This would translate to:

– an obligation to receive electronic invoices, by all companies from 2023, and
– e-invoicing and e-reporting obligations for sales operations, applicable from 2023 for large companies, from 2024 for medium-sized companies and from 2025 for SMEs (companies with fewer than 500 employees) and VSE (company with less than 20 employees).

The notable difference will be the “physical” receiver of the invoice issued. While before the seller transmitted it directly to the buyer, the implementation of mandatory e-invoicing will result in the appearance of an intermediary in the invoice transmission chain. in fact, the seller will have to always send their invoice electronically to an individual certified as a centralizing public platform or directly to the centralizing public platform. The platform (or certified individual) would then be responsible both for transmitting the invoice to the customer and for transmitting the billing data (via the centralizing public authority in the event of the intervention of a private operator) to the tax administration.

The administration has changed its initial position by supplementing the obligation to transmit invoices in electronic format to the tax authorities for transactions carried out in France by professionals (“e-invoicing”), with an obligation to transmit billing data (“e-reporting”), applicable to sales transactions carried out with natural persons (“B2C”) and foreign operators (B2B sales, intra-Community sales and exports). The e-invoicing model chosen is a tax clearance model already administrations use around the world, with the difference that this model does not directly transfer the data to the tax administration but via certified agents or the centralizing public platform. This intermediary collects taxpayer data and then shares it with the tax administration via the e-invoicing portal. The issuer and the recipient of the invoice can also communicate without the intermediary of the agent.

The e-invoicing portal

The e-invoicing portal supports three modes of account transfer that can be used by taxpayers: EDI, API or Web service. Also, the e-invoicing portal uses three data transmission formats: UBL 2.1, CII and Factur-X.

Finally, the counterparty of the seller (professional buyer) would have to transmit the data relating to the payment of these invoices (status, date of payment) to the tax authorities. This data does not appear on the invoices but constitutes information necessary to determine the due date for VAT when this occurs on collection (provision of services).

Many countries have undertaken the initiative of having the e-invoicing control system with the aim of reducing the gray economy and tax evasion. The certified system is an important and new component of this initiative, put in place so that taxpayers can electronically secure each transaction at the time of sale.

The TaxCore® solution

One such system is TaxCore® – a scalable software solution that enables tax compliance through usage of commercially available technologies and public APIs to issue fiscal invoices in online/offline environment and collect audit data. It suppresses tax evasion, decreases the activity of gray economy and fights frauds.

There are commercial solutions that address all of the above-mentioned requirements. These solutions enable the businesses to exchange and issue invoices protected by digital certificates, as well as the Tax Authorities to have clear, secure and reliant insight into the content of such transactions.

TaxCore® solution works within any type of clearance mechanism model where single service provider connects both the supplier and the buyer to its platform to offer e-invoicing and other supply chain services.

TaxCore® system can receive and transmit e-invoices issued by supplier in online or offline regime in the same manner.

The system receives all e-invoices in a centralized database.

The system authenticates all e-invoices through a secure authentication method.

The TaxCore® system verifies that all e-invoice data are correct through the automated verification of the validity of the Taxpayer Identification Numbers (TIN) or corporate number or national ID number, as well as the tax calculation.

TaxCore® has the option for buyers to verify that the tax administration receives the e-invoice and that it goes through automated verification.

TaxCore® makes it easier to develop and generate reports and statistics.

E-invoices in TaxCore® centralized database are available to both sellers and buyers.

The post The implications of e-invoicing in France appeared first on Dti.

For four years, BEL’s employee noticed the tax fraud in New Zealand, contacted the SFO (Serious Fraud Office), and involved the police, finally prompting action from the IRD. According to her testimony, she feared the tax bills she was preparing for the company might not be legal. In mid-2019, IRD brought 39 charges against Bracken in relation to GST returns BEL filed between September 2014 and August 2018.

Records held by the New Zealand Customs Service showed that BEL had exported just $478,000 products to Niue under its own name between 2011 and 2018, but falsely claim it had purchased product in country worth more than $133 million and exported nearly all of it over the four years.

The scheme involved Bracken contacting various companies and enquiring about purchasing their products. The companies would provide a pro forma invoice setting out the terms of trade. In most cases the companies never heard from Bracken again. Bracken then copied and altered these pro forma invoices to falsely depict large purchases that never occurred.

Bracken stood before Justice Graham Lang in the Gisborne Supreme Court this March.
Directors and owners of several companies heard the trial for tax fraud in New Zealand, who allegedly delivered the invoices. They refused to provide the products or invoices Bracken claimed, saying the invoices looked very similar to the pro forma invoices they had provided him. Some of the bills were for amounts that the directors said were much higher than their annual sales figures.

Freezing the funds

The freezing of the assets family owns began in 2019, at that time John Bracken told the Weekend Herald that having his assets frozen made him feel “basically guilty” before hearing any evidence in court. “It’s quite a horrible situation here. Bracken stated, “The authorities are freezing our funds, we don’t have a lawyer, and we’re not really sure which avenue we’re taking to fight it.”

“[We’ve done] absolutely nothing wrong. What I’ve done is fine [regarding tax affairs], I’ve done it for 20 years and a lot of other people do it.

IRD had no idea

Unfortunately IRD had no system in place to detect the fraud. If there wasn’t a whistle blower, Bracken could’ve continued his operation unnoticed. IRD investigators collected evidence for four years, but how far exactly did this fraud went on only Bracken knows. His statement to Weekend Herald that he has done it for 20 years, could be true.

Fiji and Samoa are the first countries in the region to adopt unitary digital invoice. Such case could not go undetected in these jurisdictions because the system (TaxCore®) is built on top of the public key infrastructure and uses a certificate authority to provide security.

The public key infrastructure allows for mutual authentication of the taxpayer and tax authority, prevents the repudiation of digital signatures, and ensures data transport security and invoice integrity. The IRD would not have any doubt to sound alarm on the first fake invoice that would’ve arrived from Mr Bracken with the claim request.

What IRD has introduced recently is e-invoicing so invoices will be digital, hopefully mandatory one day, however verifying them will not be as efficient as in their neighbouring Island countries. Unless IRD adopts the clearance model, they will need to operate their system for matching up invoices similar to practices in South Korea or India. While this process can be automated, it does not provide a complete solution for all case scenarios, as explained by a group of authors in their research paper titled “Invoice Matching or a Unitary Digital Invoice.”

The post The largest tax fraud case in New Zealand appeared first on Dti.

International Convention Center
Majuro, Republic of the Marshall Islands

PITAA consists of sixteen Pacific Islands countries. These are Papua New Guinea, Fiji, Vanuatu, Samoa, Kingdom of Tonga, Solomon Islands, Kiribati, The Cook Islands, Federated State of Micronesia, Palau, Nauru, Niue, Tokelau, Republic of the Marshal Islands, Timor-Leste, and Tuvalu.

In 2019, the conference was held in the Marshal Islands, and Data Tech International (DTI) was invited to participate. DTI presented its ultimate electronic invoicing (e-invoicing) platform, TaxCore, and many benefits it has brought to Fiji Island where it is implemented as VAT Monitoring System (VMS).

With TaxCore, every fiscal receipt handed out to a customer is instantly verifiable as it goes through the system and is forwarded directly to a local tax authority. This ensures a real-time monitoring system where any discrepancies can be easily caught.

DTI has shown how TaxCore brings benefits for everyone, not exclusively to the tax authority – meaning that taxpayers and customers also have a lot to look forward to.

Tax Authority Gets:

• Significant Increase of Tax Collection
• Decreased Activity of Grey Economy
• Suppression of Tax Evasion

Taxpayers Get:

• Protection for honest taxpayers (from unfair competition)
• Minimized cost of compliance
• Registration of both sales and purchases (B2B transactions)

The Public Gets:

• Raise of consumer awareness
• Clear information on the tax amount that goes to the government
• Digital electronic invoices
• Participation in the CCA (Customer Compliance Award Program)

TaxCore is a safe system based on the PKI (Public Key Infrastructure) which gives full control to the tax authority. Although the system is based online, so it ensures real-time data transactions, some countries are facing difficulties with the internet infrastructure. Therefore, DTI ensured that TaxCore can work offline as well using secure element in the form of a smart cards that save data until the internet connection is re-established. This has proven most valuable when disaster happened right after launch in Fiji (April 2018) when cyclone Josie had devastated western parts of the island. All the sales records before the affected shops were closed due to the hurricane were preserved and reported to Fiji Revenue and Customs Service (FRCS).

The List of Participants

The PITAA conference of 2019 saw many important names attending. Besides the PITAA members participating were also distinguished observers from International Monetary Fund (IMF), Australian High Commission, New Zealand Inland Revenue Department, and many more.

It was a true honor to be invited to a conference which so many important names attended. Which is why DTI made sure to provide the latest information on technology in taxation and VAT monitoring and how it need to be utilized. Moreover, we made sure to lead with an example and support all our claims with situations and hardships we encountered on the way and have solved successfully.

The conference was a great opportunity for DTI to shed some light on why it is important for outdated tax collection systems are brought into the 21^st century. A lot of data says that countries which dared embark on this journey have seen their efforts pay off significantly – and the goal of DTI is to help through this transition.

The post PITAA Conference DTI: Attending the 16th annual Conference appeared first on Dti.

Therefore, in 2017, DTI was invited to help FRCS come up with a new system that ensures easier and accurate tax collection. By offering the best solution with our platform, TaxCore, the government of Fiji made a decision to contract DTI to help them in the upcoming transition to a new system called VAT Monitoring System (VMS).

What makes TaxCore incredibly useful is the fact it offers a complete insight into every single receipt that goes through the system, may it be from a supermarket, wholesaler, doctor or a lawyer’s office. Therefore, in the present, the tax officers in Fiji can easily detect any irregularities with VAT, STT, EL or other levies throughout the country.

With VMS, Fiji probably has one of the most modern systems in the world which is fully digitalised e-invoicing system. However, given the challenging telecom infrastructure which often causes connection disturbances, DTI was faced with main obstacle: how to make e-invoice immediately verifiable regardless if Internet on premise is up or down.

We had to devise a system that would allow collecting data from a POS (Point of Sale) device even when the connection breaks. This data remains secured thanks to a smart card connected to the POS until the connection restores, and then it is forwarded to the tax office.

DTI’s team of programmers was ready to put a lot of time and effort into finding proper inventions to work around all the possible obstacles. It is thanks to their hard work we managed to successfully implement TaxCore and help the government of Fiji battle tax fraud efficiently.

The post The Cooperation Between DTI and the Government of Fiji appeared first on Dti.