TikTok Shop has become a popular marketplace in Indonesia, providing sellers with effective marketing opportunities. However, as its use grows, it’s essential for sellers to understand their tax obligations. The TikTok Shop Tax refers to the general tax responsibilities for transactions on the platform, which are governed by existing e-commerce regulations in Indonesia. Sales on TikTok Shop are ta... Read more

Albania's Tax Administration has introduced an enhancement to its fiscalization platform to streamline the management of electronic invoices rejected by buyers. From November 2024, rejected invoices will automatically appear in purchase books, and sellers will be notified via the Self-Care portal to issue corrective or cancellation invoices promptly. Read more

Denmark's Tax Council has clarified that one-time payments received by public authorities for concession agreements on charging station operations are subject to VAT. Read more

Serbia has extended the fiscalization exemption for retailers at market stalls and similar outdoor sales facilities until December 31, 2025, under a new regulation amendment. Read more

Portugal has postponed the electronic signature requirement for invoices until January 2026, with PDF invoices remaining valid for tax purposes through 2025. In the final days of 2024, the Portuguese Parliament approved the State Budget for 2025, introducing significant changes to invoicing requirements. Under the new legislation, PDF invoices will continue to be accepted and treated as electronic... Read more

As the holiday season approaches, Slovenia's store opening hours will experience some changes. According to the Trade Act (ZT-1), most shops will be closed on Sundays and public holidays, including Christmas Day (December 25) and Independence and Unity Day (December 26). The last opportunity for holiday shopping will be on December 23 and 24, with stores reopening on December 27. Additionally, sho... Read more

The Turkish Revenue Administration (GİB) has announced a transition to a new central application for e-invoices (e-fatura) and e-waybills (e-İrsaliye), effective December 14, 2024, at 00:01 (GMT+3). This new system will enhance communication between the "Sender Unit" and the "Mail Box" used for e-invoice and e-waybill documentation.   During this transition period, access to the e-Invoice an... Read more

Greece's tax authority, IAPR, has postponed the implementation of the e-Delivery system to provide businesses more time to adapt. Companies with a turnover exceeding €200,000 in 2022 now face a revised start date of April 1, 2025, for Phase One, while Phase Two will begin on October 1, 2025, for all other businesses. Read more

Starting January 2025, simplified invoices in Romania for both B2B and B2C transactions must include additional details, such as the VAT or tax identification code of the beneficiary, and be submitted to the e-Invoice system unless classified as tax receipts. Read more

Starting January 1, 2025, Germany will mandate e-invoicing for B2B transactions between resident companies, replacing traditional formats like paper and PDF. Read more

This technical regulation represents one of the major regulations for fiscalization requirements in Lithuania. It introduces a detailed technical specification important for cash register manufacturers and software developers Read more

Starting January 1, 2025, Croatia will raise its beverage deposit refund from €0.07 to €0.10, aiming to improve recycling despite criticism for its limited impact compared to other EU countries. Read more

On December 2, 2024, a new eService has been launched in Slovenia's eTaxes platform, introducing the EDP-PO form (Application for External Authorization for an Authorized Person). This service facilitates external authorized persons to manage tax-related tasks on behalf of other taxpayers electronically. The main features of the EDP-PO Form are as follows: Purpose: The EDP-PO form allows author... Read more

Belgium is implementing significant VAT reforms effective January 2025, including direct debit payments, automatic monthly refunds for monthly filers, and extended deadlines for quarterly returns. In the following, we unveil more about the penalties. Read more

Hungary’s new e-cash registers, paired with customer applications, aim to enhance flexibility for both sellers and customers by offering advanced features like preset payment methods and automated receipt preferences. Customers can define tipping amounts and locations, while sellers gain options to deliver e-receipts enriched with detailed product information, replacing traditional paper receipts. Read more