The Greek Tax Authority's Circular E.2044/2026 clarifies penalties for Fiscal Electronic Mechanisms. Late declarations submitted after September 16, 2024, incur a €500 fixed fine, regardless of the accounting system. Non-submissions face a €500 fine per unfiled device. Violations are dated by submission or deadline expiration. Loss of fiscal devices may result in a €2,500 fine, with... Read more

The UK government will mandate electronic invoicing for VAT invoices starting April 2029. The Tax Authority, collaborating with the Department for Business and Trade, is preparing a detailed roadmap outlining implementation stages and technical standards, with discussions involving businesses to shape the final system. The UK government has confirmed that electronic invoicing will become mandatory... Read more

Spain proposes tighter housing fiscal rules: higher taxes on rentals, 21% VAT for tourist accommodations, and stricter obligations for digital platforms, awaiting Congress approval. The Spanish Government has unveiled a proposal to tighten fiscal rules in the housing sector, including higher taxes on short-term rentals and stricter obligations for digital platforms. Tourist accommodations offerin... Read more

On 28 July 2026, France issued Decree No. 2026‑677 and the Order of 27 July, finalizing e-invoicing rules. Key points include provider switching, data integrity, and simplified reporting for businesses, along with enhanced audit and transparency requirements for accredited platforms. On 28 July 2026, France published the last two pieces of its e‑invoicing reform: Decree No. 2026‑677 and the Order... Read more

This series of instructional videos provides an insight into the Polish fiscalization system. Legal and technical aspects of the Polish fiscalization system are presented, and divided into appropriate topics.

UK businesses accepting cash payments of £10,000 or more must register as high-value dealers with HMRC. This includes linked payments and requires compliance with anti-money laundering supervision, along with registration updates and annual fee payments to maintain status. UK businesses that accept or make cash payments of £10,000 or more for goods must register with the Tax Authority... Read more

Dutch B2B e-invoicing remains voluntary in 2026, while government suppliers must use structured invoices. ViDA will require cross-border B2B e-invoicing and digital reporting from 1 July 2030. A structured e-invoice contains data that can be processed automatically and generally follows the European EN 16931 standard. A PDF sent by email is a digital invoice, but it is not normally a structured e-... Read more

Montenegro's new tax laws, published on July 17, 2026, include a VAT Law aligning with EU rules, legislation on VAT fraud, and amendments to various tax laws, all aiming for EU membership readiness and improved tax cooperation. Montenegro published several new and amended tax laws in Official Gazette No. 104/26 on July 17, 2026, with the new Value Added Tax Law representing one of the most signifi... Read more

Latvia's phased e-invoicing mandate includes B2G and G2G from January 1, 2025, with B2B requirements starting January 1, 2028, ensuring compliance with EN 16931 standards. Latvia is introducing structured e-invoicing in phases. B2G and G2G e-invoicing became mandatory on January 1, 2025, while domestic B2B e-invoicing and reporting to the State Revenue Service will become mandatory on January 1, 2... Read more

Romania's QR code requirement on receipts is postponed to November 1, 2026, pending legislation. Businesses await updates while the necessity of the code is questioned. Romania’s requirement to print a QR code on fiscal receipts is currently expected to apply from November 1, 2026, following two postponements. The measure was introduced in 2024 to help consumers verify whether receipts are... Read more

The Polish Sejm approved VAT Act amendments to simplify compliance, clarify rules, and enhance the VAT system.Main changes affect reporting, registration, and verification, reducing administrative burdens and aligning with CJEU case law. Implementation begins October 1, 2026. The Polish Sejm has approved amendments to the VAT Act and the Tax Identification Number Act, introducing a broad package o... Read more