The Federation of Bosnia and Herzegovina has recently adopted the Proposed Law on Internal Trade, introducing several significant changes. This new law aims to regulate various aspects of internal trade, with a particular focus on the working hours of sales facilities and the designation of Sundays as non-working days for traders. Read more

Starting November 1, Greece will make tips up to 300 euros per month tax-free for catering and personal care workers, with any amount above this threshold subject to tax. Tips paid electronically will be automatically reported by employers as additional income, exempt from insurance contributions, and taxed if they exceed the monthly limit. Recent clarifications on tip taxation in Greece have been... Read more

Despite only three percent of Norwegian customers using cash, new legislation mandates that businesses must offer cash payment options for amounts up to 20,000 kroner (about 1,670 EUR) from October 1, 2024. The government has reinforced this right by committing to fine businesses that neglect to comply, underscoring cash's role in accessibility and emergency preparedness. According to a survey by... Read more

For food businesses, clear labeling and compliance with shelf-life indicators are critical, particularly with the “Use-By Date” (UBD) and “Minimum Durability Date” (MDD). Although both mark essential timelines, each has distinct implications for product safety, quality, and legal compliance. Here’s a comprehensive breakdown of these terms and how to effectively manage them in your food business. Read more

Lithuania is proposing a bill to reclassify the supply of residential fuel and hot water from the current 9% reduced VAT rate to zero. This measure, which is not yet in Parliament, is set to take effect from November 1, 2024, to April 30, 2025. This move is part of a broader trend among EU countries, which are reducing VAT on fuel and essential goods to help households cope with record inflation r... Read more

In Germany, taxi and rental car services must comply with KassenSichV by using Technical Security Equipment (TSE) to secure and record cash transactions, ensuring transparency and traceability. Mobile TSE solutions, including portable receipt printers and electronic receipts, enable taxis to meet compliance requirements effectively, with no exemptions, thanks to advancements in affordable, mobile-... Read more

S4FiscalService for the Republic of Srpska is an installation package for S4FS fiscal middleware in the Republic of Srpska. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more

The Polish Ministry of Finance has confirmed that the cash register exemption threshold will remain at PLN 20,000 for 2025 and 2026, with additional specific activities newly required to record transactions via cash registers. This updated regulation, pending final approval by year-end, also introduces new exemptions for certain EU-based suppliers who qualify for VAT exemptions under EU Directive... Read more

We already published the news in relation to a new method for sending transactions electronically in accordance with the fiscal rules in Italy. This decree allows receipts to be transmitted via software, eliminating the need for electronic recorders and RT devices. Read more

Belgium will require mandatory e-invoicing for B2B transactions starting January 1, 2026, using the Peppol network to streamline operations and combat VAT fraud. The mandate excludes microenterprises and B2C transactions, and the government has published an initial list of compliant e-invoicing software solutions to support businesses in meeting these requirements. Belgium is set to implement mand... Read more

On October 10, 2024, Portugal published its draft state budget law for 2025, which includes several significant indirect tax measures. The budget law, identified as Law No. 26/XVI/1, must be approved by Parliament before it can be enacted. Read more

The EU Council is considering extending Italy’s mandatory e-invoicing authorization until December 31, 2025, or until the new EU-wide ViDA directive takes effect, to continue reducing VAT fraud and improving tax compliance. Since its 2018 implementation, Italy’s e-invoicing system has significantly increased VAT revenue and detected tax fraud, underscoring the system’s effectiveness. In a bid to f... Read more

The Fiscalization in Cash Transactions Act outlines the requirements for issuing and handling fiscalized receipts, including the proper format, electronic submission to authorities, and the customer's responsibility to retain receipts. It also allows for the option of electronic receipt delivery, provided the customer consents, while ensuring compliance with tax audit procedures. Read more

Entrepreneurs using online cash registers to record sales to individuals who do not conduct business activity can now issue electronic receipts, known as e-receipts, with the customer's consent. This development raises questions about whether businesses can exclusively issue e-receipts without providing a paper version. Read more

In Austria, businesses that handle cash transactions are required to follow strict guidelines to ensure tax compliance, including the use of electronic cash registers. This regulation extends to the taxi industry, mandating specific fiscalization practices that ensure transparency, proper documentation, and the prevention of tax evasion. Read more