The purpose of this document is to explain rules regarding treatment of EV-Chargers for electric vehicles in the Federation of Bosnia and Herzegovina from fiscalization perspective. We explained whether they are subjects of fiscalization or not, whether there are some special rules and regulations, or if there are some special rules Read more

Belgium will introduce new VAT rules from March 2026 that increase the VAT rate on fresh takeaway meals from 6% to 12%, using a two-day shelf-life threshold to distinguish between products. Read more

Poland’s Ministry of Finance has launched public consultations on draft tax clarifications defining when a permanent establishment in Poland is sufficiently involved in transactions to trigger e-invoicing obligations under the KSeF system. Read more

In Cyprus, businesses issuing fiscal receipts or invoices must use certified Fiscal Electronic Mechanisms (FEMs) that securely record all taxable transactions in tamper-proof fiscal memory, in line with Decision No. 224/2010. Read more

As the launch of Fiscalization 2.0 started, the Croatian Tax Administration has increased the publication of official guidance, FAQs, and practical materials to help taxpayers understand obligations, deadlines, and technical requirements. Taxpayers are encouraged to use the dedicated website section, informational guides, and available support services to prepare in advance and ensure a smooth tra... Read more

Belgium will implement VAT rate changes from 1 March 2026 under its 2026 federal budget, increasing the reduced VAT rate from 6% to 12% for accommodation, leisure activities, and takeaway services, while lowering VAT on non-alcoholic drinks in restaurants and cafés from 21% to 12%. Read more

The State Finance Secretariat of Minas Gerais (SEF/MG) has issued Ordinance SRE No. 277, requiring software companies whose systems are used by fuel retailers to be officially accredited when issuing NF-e and NFC-e, with obligations applying from 2 February 2026. From that date, fuel retailers in Minas Gerais must ensure their accredited software providers include mandatory Group ZD (Technical Man... Read more

Strengthening management through stricter enforcement, advanced technology, and increased awareness of tax laws is essential to prevent fraud effectively and protect revenue. Current laws impose administrative or criminal penalties for illegal invoice trading/use, based on severity. Decree No. 310/2025/ND-CP (amending Decree 125/2020/ND-CP), effective January 16, 2026, expands violation scope, cl... Read more

Businesses that accept cash payments must use certified fiscal devices and issue fiscal receipts regardless of VAT registration, subject to clearly defined exemptions for specific taxpayer categories and activities. The fiscalization system relies on certified devices with fiscal memory and a secure GPRS-based communication and security module to encrypt, sign, store, and automatically transmit da... Read more

The Croatian Tax Authority has officially denied claims about instability in the fiscalization system and confirmed that there is no legal or technical reason to postpone the issuance or transmission of eInvoices, including up to 7 January. Taxpayers are urged to rely only on official communications, as the Authority warned that spreading misinformation about the fiscalization system may lead to l... Read more

The Croatian Tax Administration has announced a temporary suspension of several ePorezna functionalities from 8 January 2026 at 4:00 p.m. to 12 January 2026 at 7:00 a.m. due to the annual year-end closure, affecting access to specific forms, PKK views, and full processing of certain submissions. While VAT returns and JOPPD forms can still be submitted during this period, processing and tax clearan... Read more

In Kosovo, the fiscal regime defines two certified categories of Fiscal Electronic Devices—standalone fiscal cash registers (portable and fixed) and electronic POS systems with fiscal printers—all overseen and certified by the Tax Administration of Kosovo (TAK). Read more

Germany has introduced the German Electronic Business Address (GEBA), published on 18 December 2025 by XStandards Einkauf, as a standardized electronic identifier to accurately route e-documents—especially e-invoices—within networks like Peppol. While GEBA is voluntary, it enhances interoperability, clarity of sender/receiver identification, and readiness for future digital tax and reporting frame... Read more

From January 1, 2026, Chile simplifies VAT for small businesses, allowing fixed monthly payments if qualifying criteria and application procedures are met. With effect from January 1, 2026, the Chilean tax authority has simplified the VAT taxation regime for small taxpayers. This simplifies their tax obligations by enabling qualified small businesses to pay a fixed monthly VAT based on their sales... Read more

Denmark has proposed a broad tax reform under the 2026 Finance Act that would abolish the chocolate, confectionery, and coffee taxes, introduce zero VAT on books, and simplify the tax system to reduce everyday costs and support social and economic priorities. Read more