Albanian taxpayers carrying out cash sales must equip every point of sale with a POS/POI terminal by December 31, 2026, unless exempt. The obligation, introduced by Law No. 79/2025, expands electronic payment availability across most remaining businesses. The Albanian Tax Administration has reminded taxpayers that December 31, 2026 is the final deadline for most remaining businesses carrying out c... Read more

Serbia has adopted Classification of Activities 2025, which will apply from January 1, 2027. It does not itself amend fiscalization rules, but the change matters because some current exemptions from using Electronic Fiscal Devices are linked to activity classifications and codes. Serbia has adopted a new Classification of Activities 2025 (KD 2025), creating a point that businesses subject to Serbi... Read more

From 1 January 2027, VeriFactu becomes mandatory for corporate income taxpayers in most of Spain, while the Basque Country keeps its own TicketBAI system. The two models differ in signature, chaining, invoice markings and data, and the taxpayer's tax domicile decides which one applies. With three months left until 1 January 2027, Spain is about to have two fully operational fiscalization models ru... Read more

Belgium has formally launched work on a fiscal receipt lottery linked to the rollout of GKS 2.0. The focus is to encourage consumers to request fiscal receipts (VAT receipts) and reduce VAT fraud, but no lottery-specific POS requirements, technical specifications or official start date have yet been published.  Belgium’s planned VAT receipt lottery has moved beyond a general policy prop... Read more

French Tax Authority has published its first detailed Doctrine on e-reporting. For B2C sellers, it confirms that sales to consumers fall within transaction e-reporting and that data are reported as daily aggregates by transaction category and VAT rate, with separate payment reporting where VAT is cash-based. On September 30th, 2026, the French tax administration, DGFiP, published new official BOFi... Read more

France will abolish its simplified VAT regime from January 1, 2027. The change mainly affects smaller businesses currently using that regime and will determine how often they transmit B2C e-reporting data from September 2027. 

Greece’s second mandatory e-Invoicing phase starts on October 1, 2026. Smaller businesses may use a transition period until December 31, but only if the required declaration is filed on time. The Tax Authority has also clarified how the rules apply to the free online invoicing application (timologio) and myDATA app users. Greece is approaching the second implementation phase of its mandatory... Read more

Romania has changed several Tax Authority audit procedures in 2026, including, online tax inspections, bodycams for anti-fraud inspectors and personal tax checks. For businesses, the changes mean more digital interaction, stronger documentation requirements and more traceable controls. Romania has introduced a series of changes during 2026 that affect how the Tax Authority (ANAF) conducts tax cont... Read more

Norway’s Bookkeeping Regulations set detailed rules for recording and documenting business transactions, invoicing, cash sales, cash registers, daily reconciliation, record retention and electronic access.

The Republic of Srpska Government has approved a new Hospitality Law-Proposal covering accommodation, guest records, special-event venues, packaging and categorisation. 

Denmark has postponed new NemHandel enrolment requirements to March 1, 2027. The changes promote voluntary B2B e-Invoicing, while registered bookkeeping systems also face SAF-T 2.1 requirements and Denmark prepares to consolidate invoice formats around Peppol by 2029. Denmark has moved the next stage of its e-Invoicing programme from January 1 to March 1, 2027, giving providers of registered digit... Read more

Germany plans to require electronic cash-register systems for larger businesses from January 1, 2028, while replacing automatic paper receipts with electronic receipt availability. The Second Cash Register Act has Cabinet approval but must still pass the legislative process. Germany is preparing a major change to its cash-register rules. On September 23, 2026, the Federal Cabinet approved the draf... Read more

Slovakia is moving into the practical preparation phase for eFaktúra from 1 January 2027. Businesses are being urged to check accounting-system readiness, select a certified digital postman and test sending, receiving and archiving before the mandatory stage begins. Slovakia’s Financial Administration is increasing its practical support for businesses preparing for eFaktúra fro... Read more

Croatia has presented a new package of tax amendments covering VAT, corporate income tax, personal income tax and other areas. The Government says the changes aim to simplify the tax system, align it with EU law and improve tax fairness, but the 22 September announcement does not yet provide the detailed VAT provisions. Croatia has presented a new package of tax amendments to Parliament, including... Read more

Bulgaria proposes mandatory structured domestic e-invoicing and real-time VAT reporting from January 1, 2028. Invoice data would be validated by the NRA and used to prepare pre-filled VAT returns, while the current VAT sales and purchase ledgers would be abolished. Bulgaria is preparing a major change to its VAT compliance system. On September 23, 2026, the Ministry of Finance published draft amen... Read more