SARS is expected to announce its mandatory e-invoicing framework in 2026, with phased implementation leading to full operational capability by 2028 under its VAT modernization program and the 2025 Draft TALAB (Tax Administration Laws Amendment Bill). The model will define structured e-invoices, electronic VAT data reporting, and an interoperability framework using accredited service providers. Sou... Read more

A new law adopted on 2 February amends the French Code général des impôts, introducing changes to Article 125 that allow compliance of accounting and cash register software to be demonstrated through an individual publisher’s attestation, issued in accordance with a model defined by the tax administration. Read more

Cabinet Regulation No. 95 (11 February 2014) defines the technical requirements for fiscal devices and requires cash registers and related systems to record payments made in cash or via payment cards, vouchers, or similar instruments, ensuring proper electronic documentation and tax accounting. Read more

Taxpayers required to issue and receive eInvoices must submit monthly eReporting (eIzvještavanje) by the 20th day of the following month, with the first deadline set for 20 February 2026 covering January 2026 domestic fiscalized transactions. Reporting is performed per invoice—via web service, accredited intermediary, or FiskAplikacija—and includes issuer obligations to report payments and non-iss... Read more

Hungary has expanded the scope of the reduced 5% VAT rate under Act CXXVII of 2007 to include certain fresh, chilled, or frozen meat and slaughter by-products of domestic cattle, as listed under Annex 3, Part I, Line 60, provided they meet both the specific CN tariff headings (0201, 0202, 0206) and the legal product definition. Read more

The purpose of this document is to explain rules regarding the tax audit regime in France, what the central point of a tax audit is, what the procedure is, and also what will change with new E-invoicing and E-reporting obligations. Read more

The Court of Justice of the European Union ruled that the French electricity transmission charge (TBV) does not constitute an “other indirect tax” under Directive 2008/118/EC because it is not directly linked to the quantity of electricity consumed. The judgment clarifies that tariff-based levies, even if passed on to consumers, fall outside EU excise duty rules when they are calculated independe... Read more

Spain is preparing to implement a fiscalization system, and businesses must be ready for the evolving legal and technical landscape. This webinar will provide an overview of the current status of fiscalization in Spain, focusing on the legal and technical framework as well as a general introduction to the system. What we’ll cover Fiscalization overview Regulations and final timeline Fi... Read more

Romania has introduced a transition period until 1 June 2026 for individuals carrying out economic activities (identified by CNP, such as PFAs), during which use of the RO e-Invoice system is not yet mandatory. After this date, e-Invoicing will apply fully and will give the tax authority real-time, transaction-level visibility into individual economic activity, shifting compliance from delayed an... Read more

Retailers in Kosovo must comply with Tax Administration of Kosovo (TAK) rules by ensuring all fiscal devices are officially registered before use and by notifying TAK of any changes in device status or business circumstances. Read more

Norway operates a high VAT system with a 25% standard rate and reduced rates for food, transport, accommodation, and cultural services, applying equally to domestic and foreign businesses once turnover exceeds NOK 50,000. While outside the EU, Norway closely aligns with European VAT principles, enforces strong digital compliance (cash registers, SAF-T, postponed import VAT), and is moving toward m... Read more

Ghana operates a centralized e-invoicing clearance model under the Ghana Revenue Authority (GRA), requiring all VAT-registered taxpayers to issue invoices through a Certified Invoicing System that transmits invoice data to the GRA for real-time validation. Only invoices that receive a clearance number, digital signature, and QR code from the GRA are legally valid VAT invoices, with all cleared data stored centrally for verification and audit purposes. Read more

Narodne novine No. 11/26 introduces new and amended tax rulebooks on e-invoicing, the General Tax Act, and VAT, further advancing the digitalization of tax administration and strengthening compliance requirements for taxpayers. The latest issue of Narodne novine No. 11/26 has published several important regulatory acts affecting the tax and invoicing framework. The published regulations include:... Read more

The German Federal Office for Information Security (BSI) will pilot a new TR-03185 “Secure Software Lifecycle” certification from February 2026 that keeps certified software compliant after updates without re-certification by certifying secure development processes, enabling faster releases, less administrative burden, and sustained trust. The German Federal Office for Information Security (BSI) i... Read more

Foreign visitors significantly impact Switzerland's economy; reducing VAT refund minimums aims to enhance competitiveness in shopping and tourism. Foreign visitors' purchases now play a big role in Switzerland's economy. Not only do watch and jewelry retailers benefit from tax-free shopping, but SMEs that sell goods in the lower to middle price range—such as souvenirs, specialty foods, handi... Read more