The purpose of this document is to explain whether vending machines are fiscalization subjects, in the terms that they are obliged to contain a cash register and process transactions via them and issue fiscal receipts. Read more

Under Spain’s VeriFactu framework, responsibility for submitting records depends on the invoicing model used by e-commerce platforms. Let's delve deeper into this. Read more

Romania has limited the enforcement role of the RO e-TVA system through Emergency Ordinance No. 13/2026, removing the legal basis for automatic compliance notices and making the system informational only. While digital reporting obligations like SAF-T, e-Factura, and VAT returns remain unchanged, audits and penalties must now follow standard procedures rather than automated discrepancies. Romania... Read more

Hungary has published its ViDA implementation plan, signaling a major VAT reform that will introduce mandatory e-invoicing and real-time data exchange between businesses and tax authorities for both domestic and cross-border transactions. The reform also includes new buyer reporting obligations (AOR), standardized EN 16931 invoicing, and a shift away from email-based invoicing toward a secure, tax... Read more

Mexico’s tax authority (SAT) is increasing data-driven oversight by sending notices on CFDI inconsistencies, particularly the misuse of the PUE payment method instead of PPD for deferred payments. Read more

The Slovak Financial Administration published updated lists of e-invoicing service providers, distinguishing between those still in accreditation and those fully certified and authorised to operate within the national e-Faktúra system. This is important for businesses, as only certified providers can be used for compliance ahead of the mandatory domestic B2B e-invoicing obligation starting on 1 Ja... Read more

Did you know that under Ghana’s E-VAT system, discounts must be applied as reductions to the taxable value before VAT calculation and fully integrated into real-time transaction reporting? Read more

Norway is advancing a major digital reform by proposing mandatory e-invoicing for B2B transactions from January 1, 2027 and fully digital accounting systems from January 1, 2030, as part of a broader shift toward end-to-end digital financial processes. Read more

In Austria, electronic invoicing is mandatory for suppliers invoicing federal public authorities, requiring the use of structured formats (e.g., EN 16931, ebInterface, or Peppol) via platforms like e-Rechnung.gv.at or the Peppol network. However, for B2B transactions e-invoicing remains voluntary, although widely used for efficiency and automation. Austria was one of the first countries in Europe... Read more

To record sales, check technical equipment compatible with the EET 2.0 system, choosing the best device for your business. Sign up through DIS+ on the MY TAXES portal. Register your units and generate a cash certificate via the CA EET portal to ensure secure data transmission. A registration unit defines where sales occur, including physical establishments and online platforms. Legislative changes... Read more

The purpose of this document is to describe how electronic invoices are handled in Germany. This document explains e-invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Germany. Read more

Turkey’s Revenue Administration (GİB) is introducing enhanced validation checks in the e-Invoice system from April 1, 2026, requiring invoice data to align with taxpayer registration and activity codes to improve data accuracy. Read more

The Italian Revenue Agency clarified that self-service systems like car washes qualify as automatic vending machines under Legislative Decree 127/2015, meaning no electronic receipts are required and payment terminals do not need to be connected to electronic cash registers, as tax obligations are fulfilled through periodic data transmission. However, for mixed or standard payment setups, connect... Read more

Denmark has launched a public consultation on a new e-invoicing strategy proposing a shift from the national OIOUBL format to a single Peppol-based standard (Nemhandel BIS 4) to reduce complexity and align with European frameworks. The transition will occur gradually until mid-2029, when Peppol will become mandatory and OIOUBL fully phased out. The Danish Business Authority has launched a public c... Read more