The purpose of this document is to explain rules regarding the tax audit regime in France, what the central point of a tax audit is, what the procedure is, and also what will change with new E-invoicing and E-reporting obligations. Read more

The Court of Justice of the European Union ruled that the French electricity transmission charge (TBV) does not constitute an “other indirect tax” under Directive 2008/118/EC because it is not directly linked to the quantity of electricity consumed. The judgment clarifies that tariff-based levies, even if passed on to consumers, fall outside EU excise duty rules when they are calculated independe... Read more

Spain is preparing to implement a fiscalization system, and businesses must be ready for the evolving legal and technical landscape. This webinar will provide an overview of the current status of fiscalization in Spain, focusing on the legal and technical framework as well as a general introduction to the system. What we’ll cover Fiscalization overview Regulations and final timeline Fi... Read more

Romania has introduced a transition period until 1 June 2026 for individuals carrying out economic activities (identified by CNP, such as PFAs), during which use of the RO e-Invoice system is not yet mandatory. After this date, e-Invoicing will apply fully and will give the tax authority real-time, transaction-level visibility into individual economic activity, shifting compliance from delayed an... Read more

Retailers in Kosovo must comply with Tax Administration of Kosovo (TAK) rules by ensuring all fiscal devices are officially registered before use and by notifying TAK of any changes in device status or business circumstances. Read more

Norway operates a high VAT system with a 25% standard rate and reduced rates for food, transport, accommodation, and cultural services, applying equally to domestic and foreign businesses once turnover exceeds NOK 50,000. While outside the EU, Norway closely aligns with European VAT principles, enforces strong digital compliance (cash registers, SAF-T, postponed import VAT), and is moving toward m... Read more

Ghana operates a centralized e-invoicing clearance model under the Ghana Revenue Authority (GRA), requiring all VAT-registered taxpayers to issue invoices through a Certified Invoicing System that transmits invoice data to the GRA for real-time validation. Only invoices that receive a clearance number, digital signature, and QR code from the GRA are legally valid VAT invoices, with all cleared data stored centrally for verification and audit purposes. Read more

Narodne novine No. 11/26 introduces new and amended tax rulebooks on e-invoicing, the General Tax Act, and VAT, further advancing the digitalization of tax administration and strengthening compliance requirements for taxpayers. The latest issue of Narodne novine No. 11/26 has published several important regulatory acts affecting the tax and invoicing framework. The published regulations include:... Read more

The German Federal Office for Information Security (BSI) will pilot a new TR-03185 “Secure Software Lifecycle” certification from February 2026 that keeps certified software compliant after updates without re-certification by certifying secure development processes, enabling faster releases, less administrative burden, and sustained trust. The German Federal Office for Information Security (BSI) i... Read more

Foreign visitors significantly impact Switzerland's economy; reducing VAT refund minimums aims to enhance competitiveness in shopping and tourism. Foreign visitors' purchases now play a big role in Switzerland's economy. Not only do watch and jewelry retailers benefit from tax-free shopping, but SMEs that sell goods in the lower to middle price range—such as souvenirs, specialty foods, handi... Read more

Decree 310 establishes tiered penalties for invoice violations based on invoice count and type, including sales and non-sales cases. Penalties range from warnings to significant fines (500,000 - 50,000,000 VND; US$19 - US$2,282). It enforces stricter rules for invoice destruction and strengthens tax officer powers. A single penalty rule consolidates fines for repeated violations, prompting busines... Read more

From 1 January 2026, Romania requires all B2B, B2C, and B2G invoices to be transmitted through the RO e-Factura system, with B2B and B2C invoices due within 5 working days, and B2G invoices payable only if submitted via e-Invoice. Non-compliance triggers tiered fines by taxpayer size and, in B2B cases, a 15% penalty of the invoice value for issuers or recipients handling invoices outside the syst... Read more

Poland has launched the first phase of mandatory B2B e-invoicing via the National e-Invoice System (KSeF), requiring large taxpayers (PLN 200m+ turnover) to issue invoices through KSeF from 1 February 2026, with wider rollout in April 2026 and micro-enterprises joining in 2027. Final regulations from the Polish Ministry of Finance confirm the FA(3) XML standard, phased compliance milestones, trans... Read more

Under Brazil’s new IBS/CBS/IS system, receiving an advance payment itself triggers tax, shifting the taxable event from delivery to payment and requiring businesses to issue a debit NF-e type 06, report tax in the payment period, and later deduct it upon final delivery. To prevent double taxation, the final invoice must reference advance payments via , automatically offsetting tax... Read more

The UAE's transition to a national e-invoicing system shifts tax compliance to real-time reporting. Mandatory phases start in July 2026, requiring businesses to upgrade software, face penalties for non-compliance, and accommodate audits with full digital transaction access. The UAE is transitioning from paper and PDF invoices to a national digital e-invoicing system. This shift moves tax complianc... Read more