Europe
Italian e-Invoicing
To set up legal compliance for Italian e-Invoicing, follow these steps:
- From Company settings go to Company Profile.
- Click Company profile and go to Additional Addresses
- Click on Create and enter your company information.
- Select Italy as a country to enable the “Set up Legal Profile" box. Make sure it is ticked.
- Tick the “Supplier has an R.E.A. registration” box to enable the fields, then enter the relevant information and save the changes.
- Check that the Legal Profile Status is "Accepted”. This means you have completed the legal profile setup.
IMPORTANT: enter your company's legal name in the Address Name field
Note: If you do not have the REA number – leave the box empty and click on Save Changes.
Hungarian e-Invoicing
Access link to help.sap for supplier guidelines.
.Legal Background
From January 2021, all Hungarian suppliers (= that possess a Hungarian VAT ID) must report their domestic and cross-border transactions to NAV regardless of the
VAT amount of the invoice issued.
How to enable
• Suppliers need to activate their legal profile for Hungary in SAP Business Network and enter mandatory data (e. g. Invoice number range)
• Suppliers need to add the technical user information created in their NAV account into their legal profile in the SAP Business Network.
.Prerequisite - Register to the NAV System
Information on the registration at the NAV Online system
Companies located in Hungary should already have an account(s) configured at the NAV online system and know how to generate/gather the data required for the SAP Business Network to access the NAV system on their behalf.
However here are some helpful links and further documentation. Please take note that SAP cannot support suppliers in setting up their accounts in 3rd party applications (here: the NAV online system).
• NAV online invoice registration video with the explanation of how the technical user should be registered: https://youtu.be/1mcm_027-Cs
• Here is the test system registration page: https://onlineszamla-test.nav.gov.hu/regisztracio/start
• Here is the productive system registration page: https://onlineszamla.nav.gov.hu/
.Legal Profile Configuration
Step 1
- Click on your initials in the upper right corner > Company Profile.
- Under the Basic tab, go to Additional Company Addresses and click Create.
- Add all necessary address information, VAT ID, and Tax ID
- Check the box Set up a legal profile
- Click Save.
Step 2
Create your Tax Invoice Number Range. It is not the same as your internal invoice number, it is just a range.
Step 3
- Enter the NAV Technical User Information
- Click Save
.Supplier Decision – Opting Out of Tax Invoicing in Hungary via SAP Business Network
How to opt out of Tax Invoicing in Hungary
When suppliers in Hungary opt to invoice through SAP Business Network (SBN) and report their invoices to the National Tax and Customs Administration (NAV) through SBN, they must establish a legal profile within the system. This legal profile ensures that the invoices transmitted through SBN are compliant with Hungarian tax regulations and can be considered legal documents.
However, if suppliers prefer to continue using their internal systems for generating legal invoices, they can still utilize SBN for issuing pro forma invoices. In this scenario, they do not need to set up a legal profile within SBN. It's important to note that invoices generated and sent through the supplier's system are considered legal documents, while those sent via SBN are regarded as pro forma invoices, containing essential information for buyers but lacking the full legal status of an invoice.
To opt out of tax invoicing through SBN and continue using their systems for legal invoicing, suppliers can follow these steps:
- Access the Company Settings within their SBN account.
- Navigate to Electronic Invoice Routing and select Tax Invoicing and Archiving.
- Scroll down to the section specifically designated for Tax Invoicing in Hungary.
- Within this section, locate and select the option labeled "Disable Tax Invoicing for Hungary."
- By disabling tax invoicing for Hungary within SBN, suppliers indicate their preference to solely use their systems for generating legal invoices, while still retaining the option to utilize SBN for issuing pro forma invoices when necessary.
Split Payment Mandate in Poland
.Split Payment Mechanism
Mandatory split payment mechanism in Poland.
Split Payment Mechanism is required, if:
• An invoice documents (in full or in part) a supply of goods/services mentioned in Appendix 15 of the Polish VAT Law
• The gross value of the invoice exceeds PLN 15,000 (approx. EUR 3,500).
If both conditions are met,
• The supplier has to put a note "mechanizm podzielonej płatności" (i.e. split payment mechanism) on the invoice. This is a new required mention on the invoice.
• The customer has to pay for the invoice via the split-payment mechanism.
Issuing Invoices in the SAP Business Network
SAP Business Network proposed solution:
• The change will apply to Polish transactions (Supplier and/ or Customer legal entity must be in Poland)
• Relevant for Invoices, LineItemCrediMemos, LineItemDebitMemos
• Suppliers using the SAP Business Network User Interface must decide if the invoice qualifies for the Split Payment mechanism, or Not.
• Supplier will see a newly added drop-down that is not pre-populated. AN will force the supplier to actively select between “SpitPayment” or “No Split Payment”
• If the supplier selects “Split Payment”, an Extrinsic will be added to the cXML on the header level.
• Further the term “Mechanizm podzielonej płatności / Split payment mechanism” will be printed on the Human Readable PDF
