As part of Croatia’s new Fiscalization 2.0 framework, the Tax Administration introduced eReporting (eIzvještavanje) via the FiskAplikacija platform, enabling taxpayers to submit and view data on deliveries, invoice rejections, and payments in real time. Through FiskAplikacija or web services, issuers must report invoice and payment data according to prescribed XML standards, ensuring synchronizat... Read more

Hungary’s KOBAK portal, operated by the Tax Authority (NAV), is the central online platform for managing both traditional online cash registers and the newly introduced e-cash registers, making its use mandatory for the latter. Read more

Irish Revenue provides guidance on the EU VAT SME Scheme, allowing small enterprises under €100,000 to sell goods and services without VAT, effective January 1, 2025 The new EU VAT SME Scheme went into effect on January 1, 2025, and the Irish Revenue has released its application guidelines. Small businesses that make less than €100,000 annually are eligible for the program, which enables the... Read more

This notice outlines how to correct VAT record errors, amend submitted VAT Returns, and claim refunds for overpaid VAT, underclaimed credits, or disputes with HMRC's VAT decisions. Prompt correction prevents penalties and interest. Correcting VAT records immediately, amending invoices, and correcting submitted VAT returns are crucial steps. Penalties apply for careless or deliberate errors, and the process involves reporting errors online or contacting HMRC. Refunds for overpaid VAT, incorrectly charged VAT, and under-claimed input tax can be claimed within 4 years. Reimbursement schemes are available for those who claim refunds but bear VAT costs. Read more

The Ministry of Finance has clarified VAT treatment for beverage packaging under the deposit-refund system: deposits are outside the VAT scope, do not require VAT invoices, and should be recorded in the non-fiscal section of receipts. If packaging is not returned, the business introducing it must increase its VAT base by the unreturned deposit value and report it in the following year’s first VAT... Read more

Greece will introduce mandatory electronic invoicing in phases starting 2026, beginning on February 2, 2026, with large resident companies earning over €1 million annually, followed by all other taxpayers from October 1, 2026, and full adoption by 2027. Let’s explore this further. Read more

The system will digitize expense receipts, particularly for transactions with tax-exempt tradespeople, and will operate within the broader e-Archive infrastructure. Once finalized, it is expected to simplify compliance, improve transparency, and strengthen Turkey’s digital tax ecosystem alongside e-invoice, e-waybill, and other e-document systems. Turkey’s Revenue Administration has released... Read more

The Serbian Tax Administration has warned that fiscal receipts issued with defective or expired secure elements (BE) are not legally valid, urging companies to promptly check their BE status and request replacements via the ePorezi portal or local TA branches. Read more

FPS Finance in Belgium has updated the GKS 2.0 technical documentation, adding three revised “Use Cases” dated 26 September 2025. Let’s look into this in more detail. Read more

The European Commission has approved modifications to modernize the VAT system, including mandatory electronic invoicing and digital reporting for cross-border transactions, VAT application in the platform economy, and VAT registration extension Aiming to lower administration and capture the risk of VAT fraud in the digital economy, changes have been approved at the EU level. A number of modifica... Read more

Slovakia has approved a draft bill requiring VAT-registered businesses to adopt mandatory e-invoicing and real-time reporting from 2027, with cross-border transactions included by 2030. The reforms also introduce updated VAT registration rules, mandatory cashless payment options, and investment support measures, aligning the country with the EU’s ViDA initiative. The Slovak Republic approved a dra... Read more

South Africa's National Treasury and Revenue Service introduces e-invoicing, e-reporting, and an interoperability framework to modernize the VAT system. On August 16, 2025, South Africa’s National Treasury and Revenue Service released a draft amending the VAT Law, introducing definitions for e-invoicing, e-reporting, and an interoperability framework to modernize the VAT system. E-invoicing... Read more

Bergen and Oslo are seeking national approval to allow Sunday shopping, aiming to meet tourist demand while challenging Norway’s tradition of keeping shops closed on Sundays Bergen’s city council has voted to apply for national recognition as a “typical tourist destination.” If approved, this would allow shops in certain parts of the city to open on Sundays. Oslo has made the sa... Read more

Latvia’s State Revenue Service has reminded businesses that using unregistered or non-compliant cash registers can lead to heavy penalties, including fines of up to €20,000, confiscation of devices, and suspension of operations. Violations cover issues such as unauthorized software, missing Z-reports, failure to issue proper fiscal receipts, and improper data handling. From general perspective, fi... Read more

Germany will mandate e-invoicing for all B2B transactions between 2025 and 2028, while allowing invoices to be issued in any of the EU’s 24 official languages. This multilingual approach reduces translation burdens, supports cross-border trade, and ensures compliance as long as invoices contain required VAT details, though businesses must provide German translations if requested during audits Germ... Read more

New Zealand is transitioning to e-invoicing as a standard, driven by the global Peppol Network and the regional PINT A-NZ specification. The Ministry of Business, Innovation and Employment (MBIE) oversees the adoption, with central public agencies required to receive e-invoices since March 2022. From January 2026, agencies processing over 2,000 domestic invoices annually must send and receive e-in... Read more