Denmark is advancing toward default digital invoicing by automatically enrolling businesses into the NemHandel network and promoting structured e-invoices, while preparing to transition to a single Peppol PINT standard by 2029. At the same time, new SAF-T 2.0 requirements from 2027 will introduce more detailed transaction-level reporting, reinforcing the shift toward fully digital tax compliance.... Read more

The purpose of this document is to provide an overview of the registration process required for fiscalization in Albania, in accordance with the Law on Invoice and Circulation Monitoring System (Law No. 87/2019). Read more

Montenegro has launched a training initiative to support the digitalization of business registration documents within the Central Register of Business Entities (CRPS), involving key institutions such as the Ministry of Finance of Montenegro and the Tax Administration of Montenegro. Read more

Croatia’s Porezna uprava and Carinska uprava will intensify fiscalization inspections during the Easter holidays, focusing on proper receipt issuance, transaction recording, and software compliance across retail and service sectors. The Porezna uprava and Carinska uprava have announced intensified fiscalization inspections during the upcoming Easter holidays. Authorized officials of the Ministry o... Read more

From April 1, 2026, invoices issued to consumers under the Polish KSeF system will remain largely unchanged, as businesses are still not required to issue them unless requested and can continue using paper or electronic formats outside KSeF. Although sellers may voluntarily issue consumer invoices through KSeF (with QR code verification), the system remains mandatory only for B2B transactions, mea... Read more

The ECJ ruled in case C-436/24 that customer loyalty points are not vouchers under EU VAT rules, as they do not create a legal obligation for the supplier to accept them as payment. Read more

The Netherlands is assessing implementation of the EU ViDA reforms, moving from limited B2G e-invoicing toward structured e-invoicing and digital reporting. Two options are considered: cross-border only or a broader model with mandatory domestic B2B e-invoicing. With legislation expected by 2028 and rollout around 2030, businesses should prepare for new reporting obligations EU Framework and Curre... Read more

The Tax Authority has postponed the planned VAT rate control checks for e-documents (originally set for April 1, 2026) until further notice, allowing more time for system development and delaying related technical updates. The Tax Authority (Revenue Administration) had earlier said that from April 1, 2026, VAT rate checks based on taxpayers’ registration and activity codes would be required... Read more

Germany has published a draft to replace the existing BpO 2000 with new External Audit Regulations (ApO), aiming to modernize and speed up tax audit procedures. The proposal introduces a stronger focus on risk-based, more targeted audits, along with structured cooperation between taxpayers and authorities through framework agreements. Read more

The Inland Revenue Authority of Singapore (IRAS) has announced a phased timeline for GST-registered businesses to adopt InvoiceNow for electronic invoice data submission. The rollout will occur between 2028 and 2031, with deadlines based on business turnover, while new voluntary GST registrants must implement InvoiceNow earlier. To support the transition, the government will provide funding of up... Read more

The South African Revenue Service (SARS) is advancing its VAT Modernization program, which aims to introduce structured e-invoicing and near real-time invoice data reporting to replace periodic VAT filings. The system will enable ERP-based invoice transmission and AI-driven cross-checks to improve compliance and reduce the estimated R800 billion tax gap. Development and consultations are planned f... Read more

This document provides an overview of Ghana’s Certified Invoicing System (E-VAT), introduced as part of the Ghana Revenue Authority’s digitalization strategy to enhance revenue collection and improve tax compliance. Read more

Romania’s tax authority (ANAF) is updating pre-filled VAT returns to reflect the new VAT rates introduced in August 2025, including the 21% standard rate and 11% reduced rate. From 2026, outdated rates will be removed from Form 300 and RO e-TVA, simplifying reporting and aligning returns with the current VAT framework. Romania’s tax authority (ANAF) is updating its pre-filled VAT return form... Read more

During this period, affected businesses can either adopt GKS 2.0 early, register and wait for hardware, or temporarily use GKS 1.0 to remain compliant without changing the legal deadlines. The Belgian tax authority, FPS Finance, reminds stakeholders that the deadlines for the mandatory installation of the certified cash register system GKS 2.0 remain unchanged, despite ongoing developments and tem... Read more