Romania has enacted a new law to enhance consumer protection by imposing fines on sellers who fail to replace defective products within 30 days of purchase, with penalties ranging from 5,000 to 25,000 lei. Previously, there were no real consequences for non-compliance, leaving consumers frustrated with faulty goods. The law aims to ensure sellers act responsibly and uphold consumer rights, alignin... Read more

Brazil has postponed the ban on issuing NFC-e (model 65) for transactions with legal entities (CNPJ) to January 5, 2026, giving businesses two extra months to transition to NF-e (model 55) for all B2B sales. The change reinforces the distinction between retail consumer invoices and corporate transactions, supporting national tax standardization under SPED. Companies must update systems, ensure cor... Read more

Hungary's new e-cash register system introduces the e-receipt, an electronic receipt solely issued by e-cash registers, contrasting with the broader term electronic receipt. Read more

Foreign businesses offering digital services to Swiss customers might have Swiss VAT obligations based on service type, supply location, and registration criteria. Telecommunications and electronic services face special rules, with a CHF 100,000 turnover threshold necessitating registration for B2C providers. Electronic services cover cloud/SaaS, downloads, apps, and AI. The place of supply for B2... Read more

A new Consumer Protection Law in the Republic of Srpska enhances shopping fairness and security. Key changes include clear display of previous prices before discounts, protection for vulnerable consumers in online shopping, and simplified complaint processes for faulty products. Read more

This document provides a comprehensive guide for suppliers seeking official approval for their ESIR (Electronic System for Issuing Receipts) solutions within the fiscalization system of the Republic of Srpska. Read more

The uploaded document provides a structured set of test cases for validating the fiscal and technical behavior of Point of Sale (POS) systems in Spain, aligned with fiscalization principles introduced under the Veri*Factu regime. Read more

Electric vehicle (EV) chargers in Belgium are treated as electricity providers for VAT purposes, with different requirements for B2B and B2C transactions. Read more

Supreme Administrative Court ruled VAT cannot be based solely on EET without taxpayer purchase documents. The Supreme Administrative Court affirmed that when the taxpayer does not produce purchase documents, VAT cannot be calculated purely on the basis of EET (electronic evidence of sales). To guarantee VAT neutrality and a realistic assessment, authorities must employ estimation techniques that t... Read more

Cabinet Decision No. 100 of 2024 updates VAT registration and deregistration processes in the UAE. Key changes include updated thresholds for mandatory and voluntary registration, streamlined deregistration procedures, revised tax group rules, and new exemption conditions. Businesses must reassess their compliance to avoid penalties and ensure efficient VAT management ahead of 2025. The processes... Read more

The Romanian Government supports a draft proposal that would require non-EU companies with revenues exceeding €1 million in Romania to establish a local work point and consumer assistance office. Read more

Germany’s Federal Fiscal Court (BFH) clarified voucher classification under VAT law, stating it relies on the issuance facts without regard for subsequent transfers between EU Member States. Read more

The uploaded document serves as the official application template for companies seeking approval for their ESIR (Electronic System for Issuing Receipts) solutions in the Republic of Serbia. Read more