花费很好地欢迎来自Apexpeak的这款客人帖子。
In previous installments of this series, we have talked about how parallels can be drawn between Southeast Asia and Latin America, economically. In this final part of a 3-part series, we look at how Mexico, Chile, Brazil and Argentina, the continent’s forerunners in implementing e-invoicing and tax reform, designed and rolled out invoicing and ask what Southeast Asia’s emerging nations can learn from their successes and failures.
FREE Research Report: How to Chose Procurement Technology That “Grows With You”
In a survey conducted by ApexPeak, Gosocket Corp andInvoicewareInternational, were asked to share what Latin America can teach Southeast Asian nations about moving toward mandatory B2B and B2G e-invoicing.
Did Latin America Start With B2G, B2B or Both?
B2B before B2G. Unlike the European model, which saw B2G e-invoicing mandated first, Latin American nations jumped the queue by beginning with B2B.
“通过实施B2B第一,拉丁美洲国家captured 90%+ of the economy,” said Scott Lewin, chief executive officer of Invoiceware International.
拉丁美洲为强制性电子发票做准备什么？
Like paper invoices, e-invoices must be legislated. This requires legislators to think differently. The lawmakers need to understand technology such as XML and develop a standard format. The XML format adopted by each Latin American country is not identical.
“A new set of rules is required for e-invoicing. Rules regulate the e‐invoicing process, such as the use of digital certificates in e‐invoices and the way e-invoices are validated with the tax authorities,” said Mario Fernández, chief executive officer of Gosocket Corp.
每个东南亚国家都需要设计业务流程并建立技术以实现该过程。有几种型号可用;所有拉丁美洲国家都设计了不同的系统。智利和巴西的系统设计有多种共享功能。然而，一旦发票提交给税务机关（SII），就会发生智利和巴西之间的关键差异。墨西哥是不同的：它设计了一个系统，为第三方提供给授权认证提供商的任务（Provoveedores Autorizados deCertificaCión或Pac）。
无论东南亚国家如何选择设计该过程，税务机关发挥了关键作用。税务机关需要使用唯一授权代码签署，时 - 邮票和标记电子发票，然后将电子发票发送回供应商，一切都在几秒钟内。
What Is The Timeframe For Mandating E-Invoicing?
在手指的快照时不会发生电子发票。相反，它是一个涉及几个里程碑的过程，旅程与目的地一样重要。据报道，中国，澳大利亚和越南进行了试点计划，以审查电子商务对政府和业务的影响。
“几乎所有拉丁美洲国家都决定首先实施试点计划。政府邀请一群公司参加并提供反馈。飞行员可能需要在6到9个月之间，目的是为所有公司实施的稳固规定。一些拉丁美洲国家使用顾问协助创造新的法规，“马里奥费尔纳尼德斯说。
第二阶段是公司可以自愿注册电子发票的期限，然后是最后一次和最终阶段，其中大多数企业都需要注册电子发票。通常有一个导致日期E-发票的大赦期成为强制性。
According to Fernández, “It can take between 2 and 5 years, during which time any company can implement e-invoicing, but it is not mandatory. And, after that, some Latin American countries have implemented a mandatory process.”
巴西在2010年之前为B2B和B2G发出电子发票。九十九个国家是符合电子发票的。墨西哥在2014年完成了全面转型至强制性电子发票。在阿根廷，一些行业强制出版物，2014年增加了更多的产业。智利在2013年为大型企业发出电子发票。
What Are The Considerations When Transitioning To E-Invoicing?
The devil is in the detail. This adage is keenly felt when rolling out e-invoicing at national level. There are many stakeholders to consider, and the timing of each task is critical. The key is not to tackle too much, too soon.
- 供应商before buyers. It has been easier to mandate e-invoicing for small companies, as they have fewer processes and procedures. A portal and free hotline are good ways to provide education on e-invoicing. The larger companies, which buy services from suppliers, are better dealt with later, as these stakeholders require more lead-time to comply.
- Allow exemptions. It is common for countries mandating e-invoicing to allow companies below a certain threshold of annual revenue to be exempt from registering e-invoices. Chile and Mexico have set thresholds, and Argentina has industries that are exempt.
- Mandate fiscal reporting. Multinational corporations operating in Mexico will be required to file accounting information with the tax authority by 2015. The information required includes the chart of accounts, as well as monthly transaction details, including identification for third-parties involved. By tying e-invoicing and reporting together, companies are effecting a real-time audit.
- Logistics last. An e-invoice can behave as the delivery docket. That means that authorities can seize goods immediately that are deemed smuggled.
Discuss this: