This is an internal country-specific fiscalization analysis document focused on how vending machines are treated in Chile. It explains that vending machine sales are generally handled through Chile’s DTE/electronic tax document system, not through certified fiscal cash registers or special vending machine certification. It also covers receipt issuance, reporting, returns, business models, and registration obligations. Read more

Chile has delayed enhanced electronic invoicing and dispatch guide compliance until 1 November 2026, as confirmed by SII's Exempt Resolution No. 52. From 1 August 2022, daily sales summaries are no longer needed. The DTE system, introduced in 2001, facilitates digital invoicing and VAT return generation. Chile has postponed the rollout of enhanced electronic invoicing and dispatch guide compliance... Read more

Indonesia extended the corporate income tax return filing deadline from 30 April to 31 May 2026 due to taxpayer requests and Coretax platform issues. The extension applies only to filing, while the PPh Pasal 29 payment deadline remains unchanged. The extension applies to the SPT Tahunan PPh Badan (Annual Corporate Income Tax Return). It follows requests from around 4,000 companies, tax consultants... Read more

In Lithuania, vending machines are covered by fiscalization rules, but they are not required to transmit receipt data to the i.EKA systems are like cash registers. Let's delve deeper into this. Read more

From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more

From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more

From Q2 2026, non-EU entrepreneurs must submit Dutch VAT refund claims digitally through Mijn Belastingdienst Zakelijk, as paper applications will no longer be accepted. Businesses should arrange eHerkenning access early to meet the 30 June deadline, while the main refund conditions and supporting document requirements remain unchanged. The Dutch VAT refund process for non-EU entrepreneurs will be... Read more

The purpose of this document is to provide a structured overview of modern payment media, including their general meaning, main categories, and practical role in commercial transactions. It explains how payment media have evolved from traditional cash-based instruments to digital, mobile, and instant payment solutions used in today’s retail and e-Commerce environments Read more

Slovakia will require mandatory e-invoicing and digital reporting for domestic B2B transactions from 1 January 2027, mainly affecting VAT taxpayers and Slovak fixed establishments. Voluntary adoption starts in Q2 2026, while from 1 July 2030 the system will expand to cross-border EU transactions and replace VAT ledger statements and EU sales lists. The reform is part of the EU VAT in the Digital A... Read more

Italy will introduce simplified VAT refund validation for non-EU travellers from July 1, 2026, using the OTELLO 2.0 digital platform to allow passport-based “unique validation” of multiple tax-free invoices at once. The reform aims to reduce queues, improve interoperability between refund operators, extend the export proof deadline from four to six months, while keeping the minimum purchase thresh... Read more

The draft law mandates businesses in the Czech Republic to electronically record sales using EET 2.0, reporting transactions in real-time, with specific requirements and penalties for non-compliance. Read more

Portugal has no general B2B e-invoicing clearance mandate, but it has strict digital tax controls. Invoices must be issued through AT-certified software, include ATCUD and QR codes, and be reported monthly via SAF-T Billing. B2G structured e-invoicing is mandatory for all public-sector suppliers, and from 1 January 2027, PDF invoices in B2B and B2C will require a Qualified Electronic Signature. Po... Read more

This is a country compliance and fiscalization overview document focused on registration processes in Malta, explaining VAT registration, fiscal cash register registration, and POS approval/registration requirements for retailers and businesses operating under the Maltese fiscalization framework. Read more