Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more

Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more

The Italian Revenue Agency has announced new updates to several technical specifications and attachments related to the transmission of receipts and software solutions. let's delve deeper into this! Read more

The FTA portal consolidates multiple online services starting May 11, including myFTA, VAT registration, returns, certificates, and taxes, while removing some e-Portal functionalities. The FTA portal will combine multiple FTA online services into a single overview starting on May 11. Permissions and services from e-Portal are combined in one central area via the FTA portal. Online services are bei... Read more

Brazil’s SINIEF Adjustment No. 09/2026 expands NFC-e requirements by mandating the inclusion of customer address data for all remote sales, reflecting the growth of e-commerce and digital transactions. Effective from August 3, 2026, the change increases transparency and traceability, requiring businesses to update their systems and data collection processes to ensure compliance Brazil has introduc... Read more

The purpose of this document is to explain the rules governing the tax audit regime in Germany, including the legal framework, the main focus areas of a tax audit, and the procedures followed by the tax authorities. It also outlines the increasing importance of digital data access and audit techniques. Read more

The Italian Senate adopted the PNRR Decree (Legislative Decree No. 19/2026), allowing businesses from April 15 to use bank statements and digital communications from financial institutions as valid proof of payment instead of POS slips. While this simplifies documentation and enables digital storage, companies must still retain records for 10 years and continue issuing fiscal receipts and invoices... Read more

France's e-invoicing reform encompasses more than just Factur-X, PDP accreditation, and the September 2026 implementation date. The operational framework as per AFNOR XP Z12-014 outlines 44 standardized B2B use cases referenced by DGFiP. These use cases detail the necessary flow of ERP billing scenarios through PDPs and other systems. Key areas include core B2B invoicing, credit notes, special com... Read more

The Director General of Customs issued Public Ruling No. 01/2026 on foreign currency exchange rates for service and sales tax invoices, detailing conversion into Malaysian Ringgit (MYR). It applies to registered service providers and manufacturers. Invoices must reflect applicable exchange rates from specified sources, used consistently for a year. The ruling clarifies rates for imported goods and... Read more

The Federation of Bosnia and Herzegovina has introduced a new fiscalization law, effective February 12, 2026, mandating e-invoicing and real-time reporting for B2G, B2B, and B2C transactions through a centralized digital platform, replacing device-based systems. Businesses must issue EN 16931-compliant e-invoices and report transactions in real time, with full implementation within 18 months, sign... Read more

Online pairing between fiscal devices and payment terminals becomes possible from April 20, 2026, via the Invoices and Fees Portal, where merchants must link cash register serial numbers with POS terminal data. Existing terminals must be connected by April 20, 2026, while new terminals follow a rolling deadline, supported by guidance and FAQs from the Italian Revenue Agency. Online pairing between... Read more

The purpose of this document is to emphasise the most important fiscalization characteristics in Malta and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration. Read more

This document is a comprehensive legal requirements and compliance guide that translates Malta’s fiscal and VAT rules into practical, system-ready obligations for retail and POS environments. Read more