Turkey’s VUK General Communiqué No. 593 allows certain e-tax documents to be issued directly through approved new generation payment recording devices, making POS/payment systems a certified fiscal point for electronically signing, transmitting, and reporting transaction data to the Turkish Revenue Administration. Turkey has introduced a new framework that allows certain electronic tax documents t... Read more

Slovakia rejected a proposal to raise the VAT registration threshold from €50,000 to €83,000, so current VAT registration rules remain unchanged. Small businesses will therefore continue to follow the existing thresholds and obligations. The Slovak Parliament rejected proposed legislation on 7 May 2026 that would have increased the VAT registration threshold from €50,000 to €83,000 from... Read more

The Finnish Tax Administration will offer selected taxpayers e-invoice proposals for certain 2026 tax payments. If accepted, future tax invoices will be sent directly to the taxpayer’s online or mobile bank with pre-filled payment details, helping reduce paper mail and avoid late-payment interest The proposal will appear in the taxpayer’s online or mobile bank for 30 days. If accepted, futur... Read more

Electronic Tax Documents (DTE) are for B2B, requiring buyer identification and VAT credit, while e – receipts (Boleta Electrónica) is for B2C, allowing anonymity and no VAT credit. Identification becomes mandatory after 135 UF. Printed versions required for in-person sales; digital signatures are necessary. While both are XML-based electronic documents, Electronic Tax Documents (Factura Electr&oac... Read more

Sweden will introduce stricter VAT anti-fraud measures from July 1, 2026, giving the Tax Agency broader powers over VAT registration checks, cancellations, invalidations, and input VAT credits. The government's proposal for stricter measures against value-added tax (VAT) fraud was approved by the Riksdag. Reducing fraud and stopping tax evasion are the goals. According to the recommendations, the... Read more

Brazil’s new CBS/IBS dual VAT rules significantly expand tax obligations for foreign suppliers and digital platforms, requiring registration, electronic fiscal-document readiness, and future split-payment compliance from August 1, 2026, with financial exposure expected from 2027. Brazil has published new implementing rules for its indirect tax reform, introducing a new dual VAT system made up of t... Read more

Luxembourg already requires structured e-invoices for B2G transactions, while B2B e-invoicing remains optional in early 2026. However, mandatory B2B e-invoicing is expected to be introduced gradually between 2028 and 2030, so businesses are encouraged to modernize their invoicing systems in advance. Luxembourg is taking a gradual approach to electronic invoicing. Since the December 2021 law, busin... Read more

The Slovak Financial Administration reminded entrepreneurs to ensure cash registers and printers correctly print all Slovak characters, including diacritics. Non-compliant devices may lead to fines, so businesses are advised to check settings and consult their service provider if needed. Under Act No. 384/2025 Coll., cash register printers must support all Slovak characters. Non-compliant cash reg... Read more

Spain clarified that card payment terminals are not automatically treated as billing systems under the RRSIF if they are used only to process payments. They fall within the RRSIF only when they perform invoicing functions, such as creating, storing, modifying, or managing invoice data, or when they are integrated into a wider billing system. Spain’s tax guidance has clarified an important qu... Read more

Under KSeF, a structured invoice legally exists only once it receives a KSeF number; until then, the buyer may receive only a transaction confirmation, which is not an invoice and does not allow VAT deduction. Read more

Sweden has approved new “online audit” powers allowing Skatteverket to inspect business accounting records directly through internet-based and cloud systems. The measure does not create real-time reporting yet, but it strengthens digital tax control and may support future structured e-invoicing and digital reporting reforms. Sweden is advancing “online audits”. On 6 May 2026, Parliamen... Read more

Chile's e – receipt (Boleta Electrónica) replaced traditional paper fiscal printers in March 2021, requiring all taxpayers to issue electronic receipts. From May 1, 2025, businesses must print these receipts for in-person sales. A transition period until March 1, 2026 allows virtual delivery until companies upgrade their systems. Significant turning points for Chile's e – receipts (Boleta El... Read more

The new law exempts state bodies, municipalities, banks, insurance companies, and certain regulated sectors from sales recording obligations. Small entrepreneurs under CZK 1,000,000 income can pay a surcharge for exemption. Significant penalties up to CZK 500,000 for violations. Effective from 1 January 2027. Read more

Austria plans to reduce VAT on selected essential food products from 10% to 4.9% from July 1, 2026, aiming to lower grocery costs, ease household pressure, and support anti-inflation measures while the exact product list is still pending. Austria is preparing to reduce VAT on selected essential food products from 10% to 4.9% starting July 1, 2026. The measure is part of the government’s broa... Read more

Denmark’s OIOUBL 2.1 schematron version 1.17.2 is an emergency hotfix that corrects invoice validation errors, updates VAT and currency validation rules, and helps prevent valid OIOUBL invoices from being wrongly rejected. The Danish Business Authority has released version 1.17.2 of the OIOUBL 2.1 schematron as an emergency hotfix. The update corrects a validation problem found in the previous 1.1... Read more

A new Polish bill would allow municipalities to introduce a daily tourist compensation fee for overnight stays, with limited exemptions. A new bill amending the Act on Local Taxes and Fees has been submitted to the Polish Sejm, allowing Municipal Councils to introduce a so-called "tourist compensation fee" collected at hotels. According to the bill's proponents, this is not a new tax but a fee. If... Read more