The Revenue Agency has introduced new reporting guidelines for electronic payment providers starting January 1, 2026. Operators must electronically transmit data to the Financial Administration via the SID system, including identification data and daily transaction amounts. The new framework expands data requirements and requires annual data consistency updates. Receipts will be issued, and operat... Read more

Starting April 1, 2025, the updated ATECO 2025 classification will introduce 96 new codes for e-commerce businesses, replacing the previous single identifier. These new codes provide more precise categorizations for online sales, intermediation platforms, and consulting services, helping to distinguish between different business activities. Companies must update their ATECO codes with the Chambers... Read more

The Tax Administration of the Republic of Srpska has reminded taxpayers that the deadline for initiating the initial fiscalization procedure for the second group of taxpayers of the new fiscalization expires on March 31, 2025. During this time, taxpayers must submit requests for business premises registration, secure element issuance, and subsidizing initial fiscalization costs electronically. To... Read more

Greece has introduced a new Code of Conduct to regulate discount and promotional pricing, ensuring transparency and consumer protection. Effective from March 12, 2025, the regulation mandates that any price reduction must be based on the lowest price the product was sold for in the past 30 days, eliminating misleading discount practices. Read more

The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue have simplified the process of issuing digital consignment notes. Starting April 1, 2025, businesses with gross revenues exceeding €200,000 or operating in specific sectors, such as energy products, pharmaceuticals, and building materials, must issue and transmit digital consignment notes. Read more

Malaysia's Inland Revenue Board has revised e-invoicing guidelines, introducing new exemptions and consolidated conditions for self-billed transactions, with provisions set for implementation by July 2025. Malaysia's tax authority, the Inland Revenue Board, has issued some fresh e-invoicing rules. These updates, which came out on January 28, 2025, touch on both the main e-Invoice Guideline (now at... Read more

In Lithuania, fiscalization rules for online sales depend on the customer's physical presence and payment method. If a buyer pays online without visiting the store, no fiscal receipt is required, but if payment occurs in-store, a cash register receipt must be issued. Read more

In Sweden, fiscalization rules require a manufacturer’s declaration for every version of a cash register model or program. When a cash register version is updated, the manufacturer must submit a new declaration outlining the changes and providing necessary explanations, as mandated by the Swedish Tax Agency under SKVFS 2014:9. To ensure compliance, manufacturers can use form SKV 1509 as a temporar... Read more

The document "Fiscal2025-Technical-Overview_IT_1.0" provides a comprehensive overview of the new software-based fiscalization system in Italy. It outlines the regulatory framework, key definitions, and the roles of various components, such as the Processing Point (PEL) and Issue Point (PEM), which handle transaction recording, secure storage, and data transmission to the Revenue Agency. Read more

Norway has introduced new VAT exemption provisions for private firms exporting goods, requiring stricter documentation and digital signatures for compliance. The updated regulation mandates detailed transaction records, verified buyer identification, and proper export documentation, ensuring transparency and better VAT refund processing. To ensure better compliance with legal requirements and im... Read more

Germany is debating whether to abolish the mandatory issuance of paper receipts, with proponents arguing it would reduce bureaucracy and environmental waste, while opponents warn it could lead to increased tax evasion. The German Tax Union and DFKA advocate for keeping the requirement, emphasizing its role in tax security, while digital receipts are already an alternative. Read more

Italy has extended the ban on mandatory e-invoicing for B2C healthcare services until 2025 to protect patient data privacy. This means healthcare providers offering services to individual consumers are still exempt from e-invoicing requirements, ensuring compliance with data protection regulations.   The ban on electronic invoicing for business-to-consumer (B2C) healthcare services in Italy... Read more

Bulgaria is launching a nationwide campaign this month to educate citizens and businesses on the euro adoption process, backed by a 10 million leva budget from the Ministry of Finance. The campaign aims to address concerns, highlight benefits, and ensure a smooth transition to the eurozone. Bulgaria is launching a nationwide campaign this month to educate citizens and businesses on the euro adopti... Read more

This document represents another specification for the software solution that can be used in Italy as a fiscalization method. The revenue agency has realized more precise information for this solution. Read more