Ireland has explained the phased implementation of its VAT Modernisation programme, beginning on 1 November 2028, when VAT-registered large corporates must issue structured e-invoices for domestic B2B transactions and report selected data to Revenue in real time. From the same date, all Irish businesses must be able to receive and process structured e-invoices, while the obligations will expand in... Read more

China will make tourist VAT refunds fully paperless from September 1, 2026. The reform will speed up processing and support instant refunds, while purchases below CNY 10,000 (approx. €1,295.79) are generally subject only to random customs checks. The reform is intended to speed up processing at airports and other departure points, expand the use of digital refund service codes, support online... Read more

A Turkish court ruled electronic tax audits require the same safeguards as traditional inspections, necessitating third-party signatures if the taxpayer is absent. A recent Turkish court ruling has confirmed that electronic tax audits must follow the same procedural safeguards as traditional inspections. Under Turkish tax law, the authorities may cancel a taxpayer’s registration if analysis... Read more

This document explains how fiscal hardware devices and Electronic Data Issuance Service Provider (EDISP) software are certified in Greece. It first introduces the two main compliance models, then summarises the legal basis for approval, describes the certification process for hardware fiscal devices, and explains the separate licensing process for EDISP software.

Hungary is phasing in electronic cash registers (e-pénztárgép) from mid-2025, allowing parallel use with online registers until July 2028 (when hardware ones become mandatory), while adding digital reporting of manual/computer receipts from September 2026 (auto-handled by e-registers), supporting cloud/hardware devices, a free app, e-receipts, and prior reforms since 2014. Hun... Read more

Spain's transition to structured electronic invoices enhances VAT reporting, reducing fraud with three systems: SII for real-time reporting, VeriFactu for invoicing software rules, and Crea y Crece for B2B compliance. Spain is replacing paper invoices and basic PDFs with structured electronic invoices to improve VAT reporting, reduce fraud and increase transaction transparency. The reform inclu... Read more

From April to December 2026, Polish taxpayers can issue invoices outside KSeF under PLN 10,000. From April 1 to December 31, 2026, Polish taxpayers with monthly gross invoiced sales of no more than PLN 10,000 (approx. €2,313.20) may issue invoices outside KSeF. Only invoices that would normally fall within the mandatory KSeF scope count toward the threshold. Cash register sales, receipts up... Read more

Uruguay's Tax Authority (DGI) intensifies controls against fraudulent invoices used to evade taxes, holding both issuers and users accountable. Penalties include financial fines of one to fifteen times the evaded tax, alongside potential criminal proceedings and public disclosures. Uruguay’s Tax Authority (DGI) is strengthening controls and penalties against taxpayers who use fraudulent invo... Read more

The Czech Republic discontinued its previous EET system. Now fiscalization is returning as EET 2.0—and retailers, POS software vendors, and technology providers may have far less preparation time than they think. Our legal consultant Nikolina Basic, who has specialized fiscalization experience across 12 countries, has explained the topic in a structured, practical, and easy-to-understand way.

Brazil is expanding Pix with Pix Automático for recurring payments and Pix por Aproximação for contactless transactions. Financial institutions must support these features by October 2026, enhancing alternatives to traditional banking and requiring system updates. Brazil is continuing to expand Pix with two important payment options: Pix Automático for recurring payment... Read more

Norway will implement mandatory structured B2B e-invoicing and digital bookkeeping starting in June 2026, with phased rollout from 2027 to 2030. By January 1, 2027, businesses must issue structured electronic invoices via the Peppol network to ELMA-registered recipients. The second phase, beginning January 1, 2030, requires businesses to receive, process automatically, and maintain records with qu... Read more

Germany’s Federal Ministry of Finance and Justice proposed an action plan targeting tax and financial crime, featuring three measures: a new VAT reporting system to detect fraud, extending document retention from 10 to 15 years, and requiring tax data copies on German mirror servers. Details on implementation remain unclear. Germany’s Federal Ministry of Finance and Federal Ministry of... Read more

Luxembourg plans to introduce mandatory domestic B2B e-invoicing in phases from 2028 to 2029, using a Peppol-based network aligned with EN 16931. The proposal does not include domestic e-reporting. EU cross-border digital reporting under ViDA will apply from 1 July 2030. The legislation is still in draft form, so the final dates, scope, and technical rules may change. Proposed timeline The mandat... Read more