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

This is a comparative analysis document that explains and contrasts fiscal receipts vs. tax invoices in Malta, combining legal rules with real retail use cases. Read more

The purpose of this document is to present the main requirements for a fiscal receipt, with the methods for issuing it, to be in compliance with the legislation. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, registration process and the applicable laws and regulations. Read more