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

Germany plans to test its future digital VAT reporting system voluntarily from early 2029, with operation currently targeted for July 1, 2030. The timetable links Germany’s domestic E-Invoicing transition with the EU’s ViDA digital reporting requirements. Germany has provided a clearer timetable for the next stage of its VAT digitalization: a national digital reporting system for invoi... Read more

Slovakia’s eFaktúra mandate starts on 1 January 2027 for prescribed domestic B2B and B2G transactions. Businesses must prepare structured E-Invoices, certified digital postmen and system integrations, while proposed reporting and penalty relief remains pending. Slovakia is moving from preparation to implementation of its mandatory eFaktúra regime, which will apply from 1 Januar... Read more

The UAE eInvoicing Programme has entered an advanced testing stage, with the 5-Corner Model now operational. Businesses with annual revenues of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and implement eInvoicing from 1 January 2027. The UAE Ministry of Finance, in cooperation with the Federal Tax Authority, has confirmed further progress in the country's... Read more

Poland proposes postponing e-invoice-KSeF financial penalties until January 1, 2028. Businesses would gain another year to adapt, while tax authorities would first remind non-compliant taxpayers of their obligations before moving to compliance checks. Poland is preparing another important adjustment to the implementation of its mandatory National e-Invoicing System, Krajowy System e-Faktur (KSeF).... Read more

The purpose of this document is to explain the fiscalization of self-service devices, otherwise known as Vending machines in Slovakia.  

The purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.

Poland plans to increase VAT to 23% on selected non-alcoholic alternatives to alcoholic drinks and energy drinks containing at least 20% fruit or vegetable juice. The change is planned from January 1, 2027 and will affect both retail and catering sales. Poland is preparing an important VAT change for selected non-alcoholic beverages. On September 22, 2026, the Council of Ministers adopted a draft... Read more

Retailers in the Czech Republic must close stores with a sales area above 200 m² on selected public holidays, including Czech Statehood Day on 28 September. Fitting rooms, counters and some staff areas count toward the 200 m² threshold. The Czech Trade Inspection Authority has reminded retailers that the national restrictions on retail opening hours apply on Czech Statehood Day, 28 Septe... Read more

Mexico’s Tax Authority published the twelfth anticipated version of the Second Modification to the 2026 Miscellaneous Tax Resolution on September 17.

France's e-invoicing and e-reporting rules don't just define new tax data - they test whether a retailer's tills, store servers, ERP and fiscal middleware can reliably capture, sequence and forward every transaction on time, whatever architecture sits behind them. France's e-invoicing and e-reporting reform, in a strict legal sense, only splits a retailer's revenue into two flows: domestic B2B inv... Read more

Retailers in FBiH do not have to replace their current fiscal systems immediately. Migration to the new fiscalization model will be gradual, with different transition periods and special rules allowing certain existing fiscal systems to remain in use. The practical implementation of the new fiscalization system in the Federation of Bosnia and Herzegovina will be a phased migration rather than a si... Read more

Mexican Tax Authority published a new Article 69-B Notice concerning taxpayers presumed to have issued Fiscal Receipts (CFDIs) for non-existent operations. The new publication is a presumptive, not definitive, listing, but it reinforces the need to verify transaction materiality and suppliers.  Mexico's Tax Administration Service (Servicio de Administración Tributaria – SAT) publ... Read more