Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail. Retail technology has changed dramatically over the past three decades, yet many standar... Read more

The Austrian Value Added Tax Act 1994 (UStG 1994) sets out the main rules governing VAT in Austria. It defines taxable transactions, entrepreneurs, the place of supply, taxable amounts and applicable VAT rates. It also regulates VAT exemptions, input VAT deduction, invoicing, record-keeping and VAT reporting obligations.

The Austrian Value Added Tax Act 1994 (UStG 1994) sets out the main rules governing VAT in Austria. It defines taxable transactions, entrepreneurs, the place of supply, taxable amounts and applicable VAT rates. It also regulates VAT exemptions, input VAT deduction, invoicing, record-keeping and VAT reporting obligations.

The Austrian Federal Tax Code (BAO) provides the general legal framework for tax administration in Austria. It regulates taxpayer obligations, record-keeping, tax assessments, audits, tax collection and enforcement procedures.

The Austrian Federal Tax Code (BAO) provides the general legal framework for tax administration in Austria. It regulates taxpayer obligations, record-keeping, tax assessments, audits, tax collection and enforcement procedures.

The cash register security regulation is the most important regulation for definition fiscalization requirements and specifics in Austria. Besides, it is a mandatory document for analysis of the fiscalization project in Austria.

North Macedonia has published a Draft Law on Electronic Invoicing proposing voluntary use from October 1, 2026 and phased mandatory adoption from April 1, 2027. The timetable is not yet legally binding, but businesses and software providers can already test the e-Faktura system. North Macedonia has published a Draft Law on Electronic Invoicing setting out the proposed legal framework for its natio... Read more

Slovakia’s e-invoicing (eFaktura) rollout is gaining momentum ahead of the January 1, 2027 mandate, with more than 5,000 companies already selecting a certified Digital Postman. The Financial Administration has also issued a step-by-step manual to help businesses prepare. Slovakia’s transition to mandatory electronic invoicing is moving into practical implementation, with more than 5,0... Read more

France has postponed the entry into force of its recodified VAT legislation from September 1, 2026, to January 1, 2027. The delay does not change VAT obligations or the e-invoicing timetable, but gives businesses more time to adapt legal references and documentation. France has postponed the main entry into force of its VAT recodification from September 1, 2026, to January 1, 2027. The change was... Read more

France’s VAT guidance confirms reduced rates for key product categories, including food, medicines, healthcare items, agricultural inputs and art goods. Businesses should check product classifications carefully, as similar goods may be taxed at 2.1%, 5.5%, 10% or 20%. France applies several reduced VAT rates to essential goods and selected product categories, alongside its standard VAT rate... Read more

Austria will introduce a €2 parcel tax from October 1, 2026, for qualifying B2C distance sales delivered in Austria. The tax targets distance sellers with more than €100 million in relevant Austrian sales and creates separate reporting, payment and system requirements. Austria has adopted a new Parcel Tax Act introducing a national tax on parcels delivered in Austria as part of qualifyin... Read more