The purpose of this document is to explain how gift cards are sold and then used in accordance with current legislation in Denmark.

Ireland has published proposed legislation and draft regulations for mandatory e-invoicing and real-time VAT reporting. Large corporates must prepare for November 2028, while all businesses must be able to receive eInvoices. Peppol will be the default exchange network and mandatory reporting channel. Ireland's Revenue Commissioners published updated guidance on October 22, 2026, outlining the next... Read more

On October 15, 2026, Hungary's Tax Authority proposed postponing mandatory eVAT VAT reporting until January 1, 2028, for most businesses. Large companies would transition during 2027. The proposal gives retailers and software providers additional time to prepare their accounting systems and VAT reconciliation processes. Hungary's Tax Authority (NAV) announced on October 15, 2026, a proposal to pos... Read more

Croatia’s Tax Administration has activated free e-Invoice issuing and fiscalization in MIKROeRAČUN for eligible taxpayers outside the VAT system. Available from October 20, 2026, the upgrade lets small businesses prepare for their mandatory eInvoice issuing obligations starting January 1, 2027. Croatia’s Tax Administration announced on October 21, 2026, that an upgraded version of its... Read more

The purpose of this document is to explain payment media in Germany, with a focus on modern payment media. 

The EU's new Customs Code entered into force in September 2026, introducing major changes to customs procedures, e-commerce imports and digital reporting. A €2 handling fee is expected from November 1, 2026, while mandatory use of the EU Customs Data Hub will begin in phases from 2028. Croatia's Customs Administration published an update on October 15, 2026, outlining the implementation of th... Read more

Slovenia's Tax Authority (FURS) will replace the TLS digital certificate used by its production fiscal cash register system on November 12, 2026. POS providers should test their connections using the temporary production environment to prevent fiscal verification disruptions. Slovenia's Financial Administration (FURS) announced on October 23, 2026, that it will replace the digital certificate used... Read more

Uruguay's Tax Authority confirmed nationwide inspections targeting undeclared sales, understated revenue and misuse of small taxpayer regimes. The controls focus on businesses selling directly to consumers, including retailers and hospitality operators, and cover invoicing and tax registration. Uruguay's Tax Authority announced that it has intensified tax inspections across the country, focusing o... Read more

The UAE has amended its e-invoicing regulations under Ministerial Decision No. 197 of 2026, effective October 1. Changes include a 24-month exemption for intra-tax-group transactions, removal of mandatory local data storage and simplified system failure requirements ahead of the 2027 rollout. The UAE Ministry of Finance announced on October 19, 2026, amendments to the country's Electronic Invoicin... Read more

The UK Government has confirmed mandatory structured e-Invoicing for business-to-business and business-to-government VAT transactions from April 2029. HMRC's 2026 Transformation Roadmap outlines plans for technical standards, legislation and implementation guidance, giving businesses time to prepare their invoicing systems. The United Kingdom is preparing to introduce mandatory electronic invoicin... Read more

Since October 2026, Belgium has allowed businesses to submit accounting data in BE SAF-T format through MyMinfin during tax audits. Submission remains voluntary, but retailers and ERP providers should review their accounting data export capabilities. Belgium has opened an optional channel for businesses to submit accounting data in the Belgian Standard Audit File for Tax (BE SAF-T) format during t... Read more

Slovakia’s VAT amendment bill proposes temporary penalty relief for late electronic invoices and supplier-side reporting failures until June 30, 2027. The invoicing and receiving obligations would still begin on January 1, while mandatory reporting of received invoices could be removed. Slovakia has proposed temporary penalty relief for certain electronic invoicing and digital reporting fail... Read more

The UK Government is considering extending marketplace VAT collection rules to UK-established sellers, with an announcement expected in the October 28, 2026 Budget. The reform will reduce VAT fraud and increase tax revenue, but could affect small retailers, marketplace pricing and e-commerce compliance. The United Kingdom is considering extending its existing Deemed Supplier VAT regime to domestic... Read more

On October 15, 2026, authorities in the Federation of Bosnia and Herzegovina reaffirmed that the Sunday trading ban remains mandatory despite discussions about possible changes. Retailers must continue complying with existing opening-hour restrictions, while inspections and penalties for violations remain in place. The Sunday trading ban in the Federation of Bosnia and Herzegovina (FBiH) remains i... Read more