![]() Stars cannot be earned on purchases of alcohol, Starbucks Cards or Starbucks Card reloads. Starbucks is committed to shrinking its carbon footprint, and in keeping with that, offers a reusable, recyclable cup for just 1, and every time you use it, you save 10 cents on your coffee. This offer is exclusive to you and this Starbucks Rewards account, and cannot be reproduced, transferred or used by anyone else. Free drink must be of equal or lesser value. Members who spend $10 or more (pre-tax) at participating stores will get 50 Bonus Stars.Īt participating stores. For the second time ever, Starbucks Rewards members can collect triple Stars on almost every order purchased at participating stores on Thursday, Oct. Products with trusted sustainability certification(s). But even before the pandemic hit, the notion of creating a third place. Teavana Shaken Iced Tea Tall 1.79 Freshly Brewed Coffee Tall 1. Just remember that the Starbucks menu prices below will vary depending on your area. This is a rare chance to collect more Stars and earn Rewards even faster. If you’d invested 10,000 during Starbucks’s initial public offering in 1992, today it would be worth north of 3 million. We have narrowed down the list above to show the top 17 cheapest Starbucks drinks on the menu from least to most Check out the cheapest Starbucks drink list below. October 20 - Half-Off Wednesdayįor the midweek celebration, members who order their favorite drink (grande or larger) will get half-off on another drink in the same order. Teavana® Shaken Iced Tea Tall 1.79 Freshly Brewed Coffee Tall 1. 19, members will receive 50 Bonus Stars when they load $10 or more onto their Starbucks ® Rewards Card. We have narrowed down the list above to show the top 17 cheapest Starbucks drinks on the menu from least to most Check out the cheapest Starbucks drink list below. Starbucks Rewards members who order any fall drink (grande or larger) like a Pumpkin Spice Latte, Pumpkin Cream Cold Brew or new Apple Crisp Macchiato on Monday will receive 25 Stars loaded to their account for their next visit. This Star-filled week kicks off on Monday, Oct. More Stars means more Rewards, and more free favorites. For iPhone users who have made a purchase with the Starbucks mobile app in the past 90 days. ![]() ![]() Download the Starbucks app and create an account or join at . Prices for Starbucks® items purchased through Uber Eats or DoorDash may be higher than posted in stores or as marked. Vouchers & Deals - Save upto 4 on 364 outlets of Starbucks. The deal is that you can order ANY Frapp for half price as long as you are there at the right time.ĭo Starbucks Rewards™ members get an extra discount? No, but Starbucks Rewards™ members can enjoy an extended Happy Hour until 6pm when they pay with a registered Starbucks Card or the Starbucks® App.Starting October 18, Starbucks is celebrating its Starbucks ® Rewards members with the return of Star Days, a week of exclusive offers and exciting ways to earn even more Stars towards free favorites-available exclusively through the Starbucks ® app.Ĭelebrate Star Days by signing up for Starbucks Rewards. Menu for Starbucks, Pacific Mall, New Delhi - View the Menu for Starbucks, Pacific Mall. What is on the Starbucks Happy Hour Menu? Starbucks, at least for the past few years, has only put Frappuccinos on their happy hour menu. What time is the Starbucks Happy Hour? The happy hour window for Starbucks is only two hours, from 3pm to 5pm, every day including weekends. You should also check out the Starbucks Secret Menu while you're here. And Gold earns you free rewards that can be used on food or drink. At the Welcome level you get a free birthday reward: Get a free drink on your birthday At the Green level you get free refills. However, for a short period of time in May, Starbucks does have a Happy Hour. The MyStarbucksRewards program has 3 levels: Welcome Green and Gold. The answer is that for most of the year (>95%), Starbucks does NOT have a Happy Hour and you will have to settle for any coupons and deals that may have going on. Does Starbucks have a Happy Hour? This is a pretty simple question with a fairly straightforward answer.
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![]() Streamline development with secure, ready-to-code workstations in the cloud Optimize app performance with high-scale load testing Get the SDKs and command-line tools you needĬontinuously build, test, release and monitor your mobile and desktop appsįull observability into your apps, infrastructure, and network World’s leading developer platform, seamlessly integrated with AzureĬomprehensive set of resources to create, deploy, and manage appsĪ powerful, low-code platform for building apps quickly ![]() The powerful and flexible environment for developing applications in the cloudĪ powerful, lightweight code editor for cloud development Seamlessly manage Kubernetes clusters at scaleĪzure Kubernetes Service Edge Essentials is an on-premises Kubernetes implementation of Azure Kubernetes Service (AKS) that automates running containerized applications at scale.īuild, manage and continuously deliver cloud applications-using any platform or language Store and manage container images across all types of deployments Provision unused compute capacity at deep discounts to run interruptible workloadsīuild and deploy modern apps and microservices using serverless containersĭevelop and manage your containerised applications faster with integrated toolsįully managed OpenShift service, jointly operated with Red HatĮasily deploy and run containerized web apps on Windows and LinuxĮasily run containers on Azure without managing serversĭevelop microservices and orchestrate containers on Windows or Linux ![]() Host enterprise SQL Server apps in the cloud Quickly create powerful cloud apps for web and mobileĪ dedicated physical server to host your Azure VMs for Windows and LinuxĬloud-scale job scheduling and compute management Manage and scale up to thousands of Linux and Windows virtual machinesĪ fully managed Spring Cloud service, jointly built and operated with VMware Provision Windows and Linux virtual machines in seconds Access cloud compute capacity and scale on demand-and only pay for the resources you use Right now, I am culling my Papers3 database for duplicate files. This stage of my workflow is still a dream/hope to be tested. Neither Papers3 nor Bookends offers the strength of grouped-term-level search capabilities that I need to get this done without spending more time constructing hack-around-folder hierarchies than actually just constructing group expressions and getting the results.Įxtract my findings from Devonthink and export them back to a “Share” Bookends library to allow me to review them on my iPad. Use Devonthink to search my Papers3 database (as an INDEX resource) for collections of ideas in various ways. Bookends is a recalcitrant mule by comparison to the Papers3 rarin’-to-go race horse for this need. Use Papers3 to do complex searches over multiple external databases. I am heading to a point where I am almost convinced that I will The iPad version of Bookends is nicely done to split the database to “bite size chunks” as needed. The iPad version of Papers3 just a viewer for your entire database. But its internal search panel only allows you to think sequentially with ALL or ANY, not in groupings with booleans. At least Papers3 also searches the document with some levels of simple groupings on internal searches. ![]() This is useless when you have an article from 1966 that did not import well and therefore only has the title “A New Finding in Physics” that is supposed to be handled by the search on the same grouping list that I gave above. You CAN run complex REGEX searches in Bookends, but only on the meta-content to an article. Neither Bookends nor Papers3 are well-enough equipped to set up group searches on content that is already in your database. For example, I would be looking for a menu or preferences simply saying (Set) Search Engines, not looking for a menu File : Import Filter Manager (which, since “import” is also a verb, could be taken to mean “import the filter manager as a file”). I am still struggling with what I consider to be a complex or cumbersome or counter-intuitive layout of the menus and preferences and terminologies in Bookends. Papers3 allows you to merge duplicates (sometimes poorly though) while Bookends make you think “What the heck am I doing … I don’t want to REMOVE duplicates, I want to compare/combine/merge them”? And when you are going to “remove” them in Bookends, you have again to do the process in a tedious one-at-a-time, move to a hit list first approach. Then … Then … Then … In Papers3, they are all run at once. In Bookends, you must run each resource one at a time. Papers3 has a far better approach to searching multiple resources on the internet. Consider ((au: somename) OR (au: someothername)) AND ((all: some term) NOT (all: someterm)). Papers3 does far better than Bookends at allowing you to set up group searching methods on internet searches. I suspect (and have heard in passing somehow) that Papers/Readcube has lost/dropped their rights to access certain Web portal databases that gave them the data they needed to do these two functions. I can state categorically these findings so far:Ĭertain functions that Papers3 once had as best in class are now no longer reliable. Your notes and annotations will download on the PDF as well.I am just doing a knock-down, drag-out evaluation between Papers3 and Bookends. If you have a large library it may take a few minutes to completely download your full library. Once selected, your PDFs will begin downloading from the cloud into the folder you designated under file management. Next, you will need to sync the desktop app for offline syncing by heading to the Gear icon next to All Papers > Sync Offline. You can also select a naming convention for the PDFs so they don't download as letters and numbers. During this process, you will select what folder on your computer to download all the PDFs from the cloud into. To export your PDFs, you will need to set your library up for file management. Note: This will only export the references from your library and not the PDFs. You can also select multiple references to export multiple ones at the same time. This will allow you to export your content in. To export your content from ReadCube Papers, simply select the references you're looking to export and then right-click. The Handbook is an invaluable guide to products and services designed to assist individuals coping with vision loss to maximize their capacity for self-esteem and self-sufficiency and can be downloaded from this website in either PDF or text format. It was created in 1821 by a French boy named Louis Braille when he was just eleven years old. Braille is a code that enables us to read with our fingertips using a system of six raised dots. OSB has published the Handbook of Resources and Services for Persons Who Are Blind or Low Vision, a comprehensive directory of social, financial, medical, and technology related to services and products available throughout the State. The National Federation of the Blind offers many programs and resources to help children and adults learn and have fun with Braille. Referral services are available to any individual regardless of income. Our goal is to increase awareness to persons who are blind or low vision of the potential self-sufficient and self-supporting and to provide information about the tools and resources available to help persons who are blind or low vision reach their potential. OSB staff assists such individuals in understanding the availability of services, their eligibility for services, and the purpose and scope of the various service programs. If you already have requested notices in one of the seven formats, but need us to provide a particular Social Security document in your preferred format, please contact us.Under the Office of Special Services, the Office of Services to the Blind (OSB) provides information and referral on services, programs, entitlements, and products of benefit to individuals who are blind or low vision and their families or service providers. If you have any questions or need assistance with changing your Special Notice Option format, please contact us.
In addition to the six principal degrees of ‘doneness’, there are two others worth mentioning. It will appear dark on the outside and evenly cooked to a light grey-brown colour throughout and have a dry texture. (Internal temp: 77C +) Other methods This corresponds to the feel of a well-done steak. Placing your little finger and thumb together, the flesh beneath your thumb will become decidedly firm. (Internal temp: 63-68C)įor medium well-done, cook for 5 minutes each side. Only the inner 25 per cent of the steak will remain pink and moist. Sear the steak for 4 minutes on each side. (Internal temp: 57-63C) Mediumīring together the tip of your ring finger and thumb and the flesh beneath your thumb starts to feel firm. When cut, the steak will range from brown on the outside to pink and moist with a narrow, blood-red centre. Sear the steak on both sides for 3½ minutes. This is what a medium rare steak feels like. Notice how the flesh beneath your thumb feels a little firmer. Lightly press the tip of your middle finger to the tip of your thumb. The inner two-thirds of the steak will remain blood-red. To achieve this, sear the steak on both sides for 2½ minutes and using tongs, sear the narrow outer edges for 10 seconds each. The flesh beneath your thumb will give quite a bit when prodded. Gently press the tip of your index finger to the tip of your thumb. If you use a meat thermometer, the steak’s internal temperature will be less than 29C. Sear the steak for one minute either side in a hot pan and for a few seconds on each of the outer edges using tongs.Īll but the outside of the steak will look raw. The touch test for blue steak is the same as for raw meat described above. Note, it is advisable to brush both sides of the raw steak lightly with oil before hand to avoid it sticking, and afterwards to rest the cooked steak for 3-4 minutes before serving as this improves the texture. Inevitably, the touch test is a rule of thumb so timings for cooking are approximate and based on a 1-inch-thick sirloin steak, at cool room temperature, placed in a hot pan. The face test, however, is not as hygienic as the touch test because while we all wash our hands before cooking few of us wash our faces. On a person of average build, the different feels of your cheek, chin and forehead correspond to a rare, medium and well-done steak. With a little practice anyone can become an expert steak chef. So if you touch the steak as it cooks, and compare it with the feel of your other hand, you’ll know exactly when to stop cooking it. The heat is on: cooking steak in four steps Miraculously, the feel of that muscle corresponds to the feel of a steak at its further stages of cooking: medium/rare, medium and finally well done. This is what rare meat feels like.Īs you repeat this process with the middle, ring and little finger, the muscle below the thumb tenses further each time. The muscle at the base of the thumb tenses up slightly. ![]() Now make a circle with that thumb and its index finger. With the index finger of the other, gently prod the fleshy area between your thumb and the base of your palm. Hold out your non-dominant hand, palm up and relaxed. One is timing, the other is the touch test. The temperature at the centre of a piece of meat gives an accurate indication of the extent to which is cooked but there are other methods that dispense with the need for a meat thermometer. The following guide covers the six grades of cooked steak from blue to well-done, their key preparation times and the little-known yet very handy ‘touch test’. The good news is that a little knowledge and confidence in our own preference can overcome any reticence and turn us into accomplished cooks and happier diners. ![]() How often do we play it safe by asking for medium because we fear saying the ‘wrong thing’ or because we’re not really sure? Even ordering in a restaurant can be daunting. How would you like your steak?” Unless we’re gourmets, having to cook steaks to order for family and friends can be challenging. Follow this guide to cooking great steaks just the way you, and your guests, like them – and for even greater flavour, make sure you use Scotch Beef PGI ![]() Fixed some formable civilizations problems (like need lands from India for form the Yugoslavia) In short, in order to switch between scenarios where you can use channels and scenarios that you can't use, you just need to switch from the game to the other map. On the "Before 1859" map, there will be scenarios before 1859, and on this map you will not be able to pass through the canals. On the "After 1859" map, scenarios after 1859 will be found, and on this map you will have the opportunity to pass through the canals. (1859 - > Date of Construction of the Suez Canal). One map will be called "After 1859" and the other map will be called "Before 1859". Like "Being able to cross the Suez Canal in the scenario of the year 632".īut now you will be able to pass through the channels without disrupt realism.Ĭonqueror's II v1.2 version will come with 2 maps in it. And we always opposed this, because it would disrupt realism in scenarios before the construction date of the channels. (Suez, Panama, Kiel.)įor a long time, many people want the addition of canals such as Suez, Kiel. Added canals and a system for the canals. So, when you play with a country that is an enemy of France, it will be a little difficult on the territory of main France, but it will be quite easy for you to invade the rest of France after you drop the main line. The Gallic region, where France's main territory is located, was made stronger, while the value of the African territory, where France's colonies are located, was reduced to a minimum. The nerf made to France was made more logical by detailing. The powerful states of the period, Nazi Germany and the Soviet Union, were given buff (empowerment). In order to make this absurd situation more realistic, a detailed nerf (power reduction) was applied to the country of France. In v1.1 and earlier, in the WW2 scenario, France topped the rankings despite being a powerless country of the era. Added Nile, Danube, Iberian, Euphrates and Tigris Rivers Fixed over 49 connection problems and some bugs Added new formable system to Azerbaijan (This feature will be added to more countries with 4th update) Added new improved HRE (Holy Roman Empire) System Added 15 scenarios to between 395 - 1399 years. Fixed default Spanish Civil War Scenario Added Spanish Civil War Scenario (DLC Version) Solved the slow turn pass problem in all of the scenarios Fixed some ideology problems (like Ottoman – Democracy) All of the islands added to 1991, 1947 and Modern World Scenarios Fixed Eastern Germany Leader in the Cold War Scenario Fixed over 134 capital problems in all scenarios years UPDATE 1: FIXING THE BUGS UPDATE (RELEASED) Italy (Roman Empire): Italy -> Italy Kingdom -> Western Roman Empire -> Roman EmpireĮngland (United Kingdom): Anglo-Saxons -> Sussex,Wessex,Essex -> England -> Great Britain -> United Kingdom -> British EmpireĪzerbaijan (Safavids): Azerbaijan -> Great Azerbaijan -> Caucasus Turkish State -> Safavids ![]() Ottoman Empire (Turkey): Ottoman Beylik -> First Ottoman Empire -> Great Ottoman Empire Megali Idea -> Byzantine Empire -> Eastern Roman Empire -> Roman Empire NEW FORMABLE CIVILIZATIONS SYSTEMS FOR SOME CIVILIZATIONS Compatible Versions for Windows & Android Quicker Turn Pass Speeds (with v1.1 Fixing the Bugs Update) EU4 Civilizations Colors for all scenarios Added "Choose Your Way" system to Turkey (This feature will be added to more countries with other updates) New Formable Systems to Some Countries (Will be added to more countries with 4th update) N ew improved HRE (Holy Roman Empire) System New EU4 - Extended Timeline Map (3708 Provinces) We'll do updates every month or every two months to the mod. We added a lot of new features to the game with this mod. ![]() Age of Civilizations II - Conquerors Mod by AoC2ModdingTRĬonquerors is a Europa Universalis IV patch for Age of Civilizations II. ![]() It feels like they tried to take a little much of everything from different genres and splice it in but it's not working this time. More on Attack of the Fanboy : Aragami 2 Aragami 2 Guides Attack of the Fanboy / GAME GUIDES / Aragami 2 Update 1. ![]() For more information regarding this update, go to the official Aragami 2 website. I don't know why Aragami now thinks it's trying to be some sekiro-lite game and thinks that will make it a better game lol. Aragami 2 is available now on PC, PS4, PS5, Xbox One, Xbox Series S/X, and Nintendo Switch. ![]() It has no atmosphere or soul whereas the first one did. Explain to me why they would strip the game of core mechanics and story points and then up the price to 30 dollars for a buggier, bad looking, shell of a game it used to be? They got rid of core mechanics and story details, made the graphics look worse, and I don't just mean style, the actual quality of the graphics is terrible. I loved aragami 1 which is why I wanted to see them continue it. If you have further questions regarding Aragami 2, you can reach us out via Twitter, Instagram, Facebook, YouTube, Discord or Reddit. I bet you people wanted Aragami to be more like Tenchu and we did get that.Īlso, why don't you just play original Aragami? There are custom maps, I doubt you played them all. Aragami 2 will support crossplay between Xbox and PC at launch. Mechanics change, developers test waters, react to the feedback, etc. And this sequel feels a bit more like Tenchu.Īlso, you shouldn't expect sequels to be the same as the originals, Doom Eternal is different from Doom 2016 which is different from Doom 3, etc. I played it mainly as a Tenchu substitute, because I am not on a console anymore. And don't take me wrong, I liked first Aragami, but probably not as much as you did. No, they are generally improving the game. You probably just went over the 2 hours and are butt hurt you can't get a refund You and I both know, and you don't have to admit it it's ok, that the first game was better in everyway and should've only improved considering it's the second game and its 4-5 years later, you'd think they have a better team and source material to expand off of but no, they took away everything that made the first game good and made the graphics worse. also doesn't change how much they ruined the game. The studio shared that they will be releasing another update “soon,” so keep an eye out for that.Originally posted by Deathmaker657:you say that but they've dropped two patches and the only thing they fixed is the coop. Latency problems when playing as the client in MP sessions have now been solved. Improved combat experience in multiplayer sessions.Controller vibration settings now enable you to adjust vibration intensity.Fixed a T-Pose bug that could happen at the start of a mission.The Online Tab in the Status Menu will now show your current Server Region.On PC, added keyboard shortcuts for the Power and Item Wheel using the numeric keys.Added Loadouts to save specific combinations of Equipment, Runes and Dye.Added DualSense™ haptic features for the PS5™ controller on PlayStation®5.You can now skip cutscenes in multiplayer sessions.Added Steam Deck compatibility with Dynamic Cloud Sync.Added new Advanced Customization Options! You can now customize a secondary color and a detail color for each of your equipment parts.Aragami 2 Update 1.05 Patch Notes | Aragami 2 Update 1.029.359 Patch Notes | Aragami 2 March 1 Patch Notes: Patch Notes 9.0: Read on for the Aragami 2 March 1 patch notes. Lince Works has released the Aragami 2 update 1.05 (PS5 version 1.029.359) patch for all platforms today, and this adds new features, improvements, bug fixes and more. After the war, he took an interest in art, philosophy, and religion as a way to answer the question, What creates a life worth living?Įventually, he stumbled upon psychology while at a ski resort in Switzerland. As a result, he developed a curiosity about happiness and contentment.Ĭsikszentmihalyi observed that many people were unable to live a life of contentment after their jobs, homes, and security were lost during the war. He was a prisoner during World War II, and he witnessed the pain and suffering of the people around him during this time. TED Talk On Flow: The Secret To HappinessĬsikszentmihalyi became a happiness researcher because of the adversity he faced growing up.Using Images To Boost Confidence And Flow.What is The Motivation Behind Your Flow State?.These science-based exercises will explore fundamental aspects of positive psychology including strengths, values and self-compassion and will give you the tools to enhance the wellbeing of your clients, students or employees. Read on to learn more about what flow is and how to cultivate it.īefore you read on, we thought you might like to download our three Positive Psychology Exercises for free. Flow occurs when your skill level and the challenge at hand are equal. If you’ve ever heard someone describe a time when their performance excelled and they were “in the zone,” they were likely describing an experience of flow. ![]() The experience of flow is universal and has been reported to occur across all classes, genders, ages, and cultures, and it can be experienced during many types of activities. The best moments usually occur if a person’s body or mind is stretched to its limits in a voluntary effort to accomplish something difficult and worthwhile” “The best moments in our lives are not the passive, receptive, relaxing times. (If you’re not sure how to pronounce his name, here’s a phonetic guide: “Me high? Cheeks send me high!”) Mihaly Csikszentmihalyi, considered one of the co-founders of positive psychology, was the first to identify and research flow. If so, you might want to cultivate flow, a concept describing those moments when you’re completely absorbed in a challenging but doable task. ![]() Want to increase your wellbeing, creativity, and productivity? But he said there’s severe problems with the process. It doesn’t operate on its own.”īotha was deeply involved in developing and implementing training as head of leadership and management development during his time at SAPS. It is the person that uses it that makes the damage. ![]() “If you use the firearm as a tool, in a constitutional democracy under the rule of law, you need to train and retrain all the time because of the damage that this can create. Chris Botha, who joined the South African Police Service in 1972 and is now a university lecturer after retiring in June 2006. “They are not necessarily trained, but they are supposed to be,” said Maj. “This number is small compared to the actual scale of brutality taking place on the streets of South Africa on a daily basis,” Newham said. More than 42,000 criminal complaints were made against the police between 20, including rape, killings, and torture, according to the Independent Police Investigative Directorate (IPID), a government watchdog body. ![]() The Marikana Commission of Inquiry, which was set up to investigate the massacre, found Phiyega culpable and declared “running a police service is not simply a managerial job: it requires a high degree of skill in policing operations.” But things haven’t gotten better. That month, 34 striking miners were killed, but not a single officer was prosecuted for the killings. In August 2012, the most lethal use of force by the country’s security forces against civilians since 1976 occurred. In June 2012, for instance, Riah Phiyega, who was a social worker without prior police experience, was appointed to be the national police commissioner by former South African President Jacob Zuma under Nathi Mthethwa, the minister of police. “They are just appointed to act in the political and personal interest of the president,” said Gareth Newham, head of the justice and prevention program at the Institute for Security Studies. From 2000 to 2017, South African presidents and their successors appointed national police commissioners primarily because of their perceived loyalty, not competence. For the first time, police commissioners were political appointees, without the proper training or necessary experience to run a nation’s police unit. The training period of officers went from two years to just one, and there was massive corruption in the recruitment process-with positions often openly for sale. But the legacy of brutality has survived the country’s transition to a multiracial democracy.įormer police officers say in the first five years of democracy, there were improvements in policing, including a clear focus on community policing, building community relations, demilitarization, and human rights training. A history of police brutality and human rights abuses in the country can be traced to its legacy of apartheid, when the police were used to dominate and discriminate against Black communities and to hunt down enemies of the regime. The South African Police Service (SAPS) is one of the most brutal policing systems in the democratic world. (Two of the officers were Black while Whiteboy and the Julies family were, in South African terms, “colored.”) Vorster Netshiongolo, Simon Ndyalvane, and Constable Caylene Whiteboy from the Eldorado police station just over a mile away-were conducting a random patrol. He approached the van and stood close by. After he got the dessert, he saw a police van parked nearby with its lights on. He loved cookies, and his neighbors often bought them for him. Nathaniel’s condition affected his speech, but he was a great comedian with nonverbal gestures alone.Īfter dinner, Nathaniel headed out to grab a packet of cookies at a nearby “tuck shop,” an informal convenience store run out of a private home. ![]() One of the most loved members of the family was Nathaniel Julies, a 16-year-old with Down syndrome. 26, 2020, the Julies family, working-class South Africans, were cleaning up after dinner amid jokes and music in their home in Eldorado Park, a suburb in southern Johannesburg. ![]() Third, the proposal would redefine e-invoices such that only invoices transmitted and received in a structured electronic format suitable for automated electronic processing will be considered to be electronic invoices. Cross-border invoices (B2B intra-EU supplies of goods and services) would always require an e-invoice. Member States would need to “opt in”, i.e., seek special derogation from the EU, if they wish to allow paper invoices for certain transactions. The proposal would see issuance and reception of structured electronic invoices become the default from 1 January 2028. Secondly, e-invoicing will ultimately become the de facto standard for almost all invoices rather than an exception. This will have significant benefits for businesses who may already be exchanging invoices electronically with key trading partners since it means they should not have to completely change their existing process and will be able to simply setup new flows to meet the government e-Reporting requirements (see below). Member States such as Italy that already have this type of system in place would need to align with the new rules by 1 January 2028 and adapt the existing SdI model to remove the obligation for authorization of invoices by the platform prior to issuance/transmission. This proposed change would effectively signal the end of the “clearance model” in the EU such as has been implemented in Italy and is widely used in Latin America. A further condition is that the issuance and transmission of e-invoices cannot be subject to a prior mandatory authorization or verification by the tax authorities. Member States would be able to switch to e-Invoicing without consulting the EU as long as their invoices comply with the European Norm – the standard for electronic invoices which was developed initially for use in B2G e-invoicing. At present, countries who have chosen to push for e-Invoicing mandates – such as Italy, France, Poland and so on – have had to first obtain a special derogation from the EU VAT Directive. e-Invoicing amendments proposed by ViDAįirstly, as from 2024, mandatory e-invoicing will become possible without the need for prior EU approval. Most importantly, there are some significant changes proposed with respect to both e-invoicing and e-reporting requirements which we will focus on in this newsletter. ![]() Some of these changes focus on simplifying VAT registrations for businesses trading in multiple EU jurisdictions, and others will update rules for the platform economy. The specific objectives of the ViDA initiative include improving tax reporting and unlocking the opportunities provided by digitalization. Hot topics EU ViDA report – proposed amendments to the VAT DirectiveĪs we discussed back in our February newsletter, the EU Commission (‘EC’) has been looking at ways to modernize and simplify VAT legislation, leveraging digital technology to improve VAT collection and reduce tax fraud while at the same time seeking to minimize the burden on businesses in terms of maintaining compliance. In “Compliance news and updates” we have updates regarding Portugal and Saudi Arabia. This brings some exciting news which includes a proposed switch for all EU member states to mandatory e-Invoicing by January 2028. Our Hot Topics section is going to focus on the release of the ViDA proposal (Vat in the Digital Age) which we first talked about in our February newsletter and which was published on 8th December. Welcome to the January 2023 edition of our regular e-Invoicing newsletter. |
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