Norway’s Tax Commission recommends increasing the 12% VAT rate to 15%, affecting passenger transport, accommodation and several leisure and cultural services. The proposal is part of a wider tax reform report and has not yet been adopted. Norway’s Tax Commission has recommended simplifying the country’s Value Added Tax system by eliminating the current 12% low VAT rate and increa... Read more

Uruguay has extended its 9-percentage-point VAT reduction for qualifying tourism services paid electronically until September 30, 2026. Restaurants, event services, car rentals and other affected businesses must ensure correct payment and receipt handling. Uruguay has extended its 9-percentage-point VAT reduction for qualifying tourism services paid electronically until September 30, 2026. Restaur... Read more

Germany’s Federal Ministry of Finance has clarified main requirements for mandatory e-Invoicing ahead of the end of the first transition period on December 31, 2026, covering invoice content, corrections, validation, rebates and possible penalties. Germany’s Federal Ministry of Finance (BMF) has provided additional guidance on several open questions concerning Germany’s mandatory... Read more

Germany’s External Audit Regulations (ApO) set the procedural framework for tax audits, including audit scope, taxpayer cooperation, group audits, reporting, and coordination between tax authorities.

Germany’s External Audit Regulations (ApO) set the procedural framework for tax audits, including audit scope, taxpayer cooperation, group audits, reporting, and coordination between tax authorities.

Spain is moving closer to mandatory B2B e-invoicing, with large businesses expected to enter the system from October 2027. The new framework combines structured invoices, a public AEAT platform and mandatory reporting of invoice payment and rejection status. Spain has taken another important step towards implementing its mandatory B2B electronic invoicing system under the Crea y Crece framework. R... Read more

Czech EET 2.0 clarifies how invoice payments will be treated under the new sales-registration rules. The decisive factor is not whether a payment relates to a B2B or B2C invoice, but whether the customer pays through a contact. This rulles reffers on invoices as well. Tax administration confirmed this approach. 

Slovakia’s first regional eFaktura conference was fully booked, showing strong demand for practical guidance before the 2027 E-Invoicing mandate. The Financial Administration focused on digital postmen, software connections and simple solutions for different business sizes. Slovakia’s Financial Administration has completed the first event in its September 2026 regional eFaktura confere... Read more

Croatia has updated its rules for fiscalization of final-consumption receipts. From January 1, 2027, changes will affect digital certificates, technical requirements, self-service payments and several existing fiscalization procedures. Croatia has published amendments to the Rulebook on Fiscalization of Final Consumption Invoices in Official Gazette No. 97/2026. The new rules will apply from Janua... Read more

France’s clarifies how restaurant expenses move between cash-register e-reporting and B2B e-invoicing. 

Belgium plans to restrict flavoured e-cigarettes from September 1, 2028. For affected retailers, the proposed change concerns which vape products may be sold and how product assortments are managed, rather than a new GKS 2.0 or cash register requirement. Belgium is preparing restrictions on flavourings used in electronic cigarettes. On the proposal of Minister of Public Health Frank Vandenbroucke,... Read more

Ghana has enacted a package of tax, VAT, excise and customs reforms. For retailers, the main areas to watch are the VAT registration threshold, excise treatment of selected goods and customs rules affecting imports, while no new POS or fiscalization requirement is identified. Ghana has published a broad package of legislative reforms covering VAT, excise duties, customs, income tax and energy sect... Read more

The Philippines has extended the electronic invoice issuance deadline for specified taxpayers to December 31, 2026. The deadline covers e-commerce businesses, Large Taxpayers and certain computerized accounting system users, but does not yet make broader electronic sales reporting mandatory. The December 31, 2026 deadline for electronic invoicing in the Philippines is not a newly announced require... Read more

Brazilian micro and small businesses have until September 30, 2026 to make important tax choices for 2027, including joining the Simplified Tax Regime and deciding whether the new dual VAT taxes will be paid within the simplified regime or separately. Brazil’s Federal Tax Authority announced on September 1, 2026, that micro and small businesses have until September 30, 2026 to make tax elect... Read more