Italy has introduced a new obligation requiring merchants to digitally link electronic payment instruments (POS terminals) with fiscal tools used to certify and transmit daily receipts, such as telematic recorders (RT) or the Online Commercial Document system. Read more

This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more

This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more

France has issued updated guidance on its upcoming mandatory transaction e-reporting system, clarifying that businesses must electronically transmit VAT data for B2C transactions (aggregated daily totals) and international B2B transactions subject to French VAT. Reporting frequency will depend on the company’s VAT regime, and while B2C reporting excludes customer details and transaction-level data... Read more

This document provides a structured and formal overview of the mandatory e-Invoicing and e Reporting framework in France. The reform represents a major transformation of the VAT reporting ecosystem and introduces structured electronic invoicing and digital transaction reporting for VAT control purposes. Read more

In January 2026, Albania enacted Law No. 79/2025, strengthening tax compliance by introducing automated VAT return filing, mandatory electronic communication with tax authorities, and transparency requirements for online businesses. The law also lowers cash payment limits and enhances enforcement measures to reduce the shadow economy, while late-filing penalties and compliance reviews remain appli... Read more

The UAE e-invoicing model involves a decentralized, Peppol-based framework for in-scope transactions, including B2B, B2G, G2B, and G2G, while excluding B2C. Suppliers must appoint one ASP for e-invoices, maintaining compliance responsibility. Onboarding involves understanding requirements, selecting an ASP, and testing exchanges. Six invoice categories exist, with specified regulations for special... Read more

On February 25, 2026, the Swedish Parliament approved a temporary reduction of the VAT rate on food products from 12% to 6%, effective from April 1, 2026 until December 31, 2027. The reduced rate applies to most food and non-alcoholic consumables for human consumption, while alcoholic beverages, tobacco, medicines, cosmetics, animal feed, and other non-food items remain subject to the standard 25%... Read more

South Africa’s VAT Modernisation program plans a phased move to mandatory e-invoicing and near real-time VAT reporting, supported by SARS strategy documents and reinforced through 2026 stakeholder consultations. While not yet mandated, SARS is preparing structured invoice data reporting to strengthen compliance, reduce fraud, and enable automated monitoring. The model will require businesses to tr... Read more

France has announced a major reform introducing mandatory electronic invoicing and e-reporting, requiring structured digital invoices and automated reporting to tax authorities. From September 1, 2026, all businesses must be able to receive e-invoices (with large and medium companies also required to send them), while by September 1, 2027 the obligation will extend to all companies, supported by a... Read more

The document serves as a legal and operational guide for retail, VAT, and compliance in Estonia. It covers regulatory details, VAT rules, reporting obligations, retail processes, and business registration. It highlights the absence of fiscalization, mandatory forms, penalties, and developments in e-invoicing, ensuring comprehensive compliance for retailers. Read more