Japan is a non-fiscal retail market with no mandatory fiscal devices, cash-register certification or real-time tax authorization. Compliance relies on tax, accounting and consumer rules, with receipts as proof of sale, Qualified/Simplified Invoices, e-receipts, flexible formats and correct Consumption Tax records. Japan represents an interesting example of a non-fiscal retail market, where busines... Read more

UK VAT remains 20%, with 5% and zero rates for selected supplies and a temporary 5% rate for certain children’s meals and family attractions in 2026. The £90,000 threshold, MTD, quarterly filing, large-payer rules, B2B invoicing, Brexit/Windsor, PVA, Intrastat and mandatory e-invoicing from April 2029 are covered. The UK continues to apply a standard VAT rate of 20% to most goods and s... Read more

The Lithuanian Tax Authority clarifies VAT treatment of gifts and samples, stating small-value items are generally non-taxable, while specific rules apply for taxable items. The Lithuanian Tax Authority has issued guidance on how gifts, product samples, and free goods are treated under VAT law. Small-value gifts and free samples distributed to potential buyers — such as food items, low-valu... Read more

The UAE is introducing mandatory structured e-invoicing in phases from 2027, covering mainly B2B and B2G transactions through Accredited Service Providers and the Peppol-based UAE PINT AE standard. Large businesses must comply from 1 January 2027, smaller businesses from 1 July 2027, and government entities from 1 October 2027. The UAE is moving ahead with the introduction of mandatory structured... Read more

On 8 August 2026, Bulgaria ended mandatory dual price displays, requiring merchants to show prices only in euro. Consumer protections continue, with banks exchanging leva to euro until 31 December 2026, some with fees. On 8 August 2026, Bulgaria officially ended the mandatory requirement to display prices in both leva and euro. The dual price display was introduced as a temporary measure to help... Read more

Italy’s Omnibus Decree allows 5% tolerance for minor payment discrepancies, extending Tax Control Framework deadline to December 2026. Italy’s Omnibus Decree, approved by the Council of Ministers in August 2026, introduces a 5% tolerance for minor formal discrepancies between payment data and electronic cash register/receipt data. Under the new rule, retailers can avoid fines and poss... Read more

The Danish Business Authority proposed new requirements for standard digital bookkeeping systems to promote electronic invoicing, currently under public consultation. Key changes include automatic Nemhandel registration, prioritizing e-invoicing, enhanced security, and data integrity. Most rules take effect on January 1, 2027, with consultation closing on August 17, 2026. The Danish Business Autho... Read more

Croatia's Tax Authority will replace the Fiskalcis application certificate on September 8, 2026; businesses must update devices beforehand to avoid issues. Croatia’s Tax Authority has announced that its Fiskalcis application certificate used in the final-consumption fiscalization system will be replaced on September 8, 2026 at 5:00 a.m. The Fiskalcis certificate is used by the Tax Authority... Read more

Slovakia's electronic invoicing starts 1 January 2027; all businesses must receive structured e-invoices. Slovakia’s Financial Administration has published new guidance to resolve misconceptions about the upcoming mandatory electronic invoicing system, confirming that it will begin on 1 January 2027. The Guide regulates: Mandatory start date: VAT payers must issue structured e‑invoices f... Read more

The Czech Tax Authority has clarified that vending machines are exempt from Sales Record Act unless involving direct customer interaction. Self-service gas stations and food stores must still record sales. The Tax Authority of the Czech Republic has clarified that sales made through vending machines are excluded from the obligation to record sales under the Sales Record Act-fiscal law, but under c... Read more

Malta’s tax authority updated rules for Article 11 SMEs, mandating compliant receipts, standardized identifiers, and specific formats indicating VAT exemptions, enhancing transparency and compliance in fiscal operations. Malta’s Commissioner for Tax and Customs has published updated rules requiring small and medium enterprises (SMEs) registered under Article 11 of the VAT Act to config... Read more

Brazil's electronic invoicing system will adapt to the new IBS and CBS taxes as part of a VAT reform from 2026 to 2032. Rollout phases include updates to core fiscal documents starting August 3, 2026, with requirements expanding through December 2026 and into 2027. Brazil has published the implementation timetable for adapting its electronic invoicing system to the new State VAT (IBS) and Federal... Read more