The UAE Peppol Authority has released Tax Data Document (TDD) version 1.0.4, introducing stricter validation for receiver endpoint identifiers and removing the mandatory BUYER information requirement for export transactions. The update is a technical e-invoicing reporting change, and implementers should update their validation environments, while Billing and Self-Billing specifications remain unch... Read more

Vietnam has introduced updated tax registration procedures for branches and representative offices of foreign companies, including electronic filing and strict deadlines for registration changes. These entities must disclose the legal and beneficial owners of their foreign parent company through Form BK07-DKT, retain supporting records for five years, and keep ownership information updated. Existi... Read more

Hungary mandates businesses to report receipt data to the Tax Authority within three days starting September 1, 2026. A four-month transition period will allow adaptation without penalties before enforcement begins January 1, 2027. Hungary is introducing a new reporting obligation for businesses that issue manual or computer-generated receipts. From September 1, 2026, businesses must report recei... Read more

This document represents the Law on Fiscalization of Transactions in the Federation of Bosnia and Herzegovina in English. It was issued in Bosnia and Herzegovina by their authorities (original version) as the first step in preparing the new fiscal reform. 

This document represents the Law on Fiscalization of Transactions in the Federation of Bosnia and Herzegovina in English. It was issued in Bosnia and Herzegovina by their authorities (original version) as the first step in preparing the new fiscal reform. 

The Croatian Tax Authority clarifies that payment via a delivery company is treated as cash or card. Sellers must choose between issuing a fiscalized invoice or an e-invoice, not both. The Croatian Tax Authority has clarified how invoices should be handled when goods are delivered to a business customer and payment is collected by a delivery company. When the customer pays the courier in cash or... Read more

Greek businesses must prepare for mandatory electronic invoicing starting October 1, 2026. They can use certified providers or Tax Authority applications, submitting methods to the Authority. A transitional period allows existing methods until December 31, 2026. Digital documents for goods transport are due October 12, 2026. Greek businesses are entering the final preparation period for the next s... Read more

Brazil has updated tax regulations for foreign companies offering digital services to local customers, effective August 1, 2026. Under Decree No. 12,955/2026, foreign providers must register and follow local invoicing rules, with taxation based on service consumption. Digital marketplaces may also be liable for collecting Federal and State VAT. Brazil has expanded its tax rules to cover foreign co... Read more

In this overview, we present the basics of Japan: a non-fiscal country with no mandatory POS certification, hardware requirements, or tax authority communication, but businesses must issue receipts as proof of purchase.