The Czech Republic's new EET 2.0 system will start on 1 January 2027 for all entrepreneurs, with no gradual implementation. Preparations begin 1 November 2026, including obtaining certificates. A pilot mode in January allows businesses to fine-tune cash registers for compliance. The Tax Authority of Czech Republic has confirmed that the new EET 2.0 fiscalizaation system will come into effect on 1... Read more

The ATO has released draft LI 2026/D19 to replace the existing GST determination for eligible restaurants, cafés and catering businesses, allowing the current simplified GST framework to continue after the 2016 instrument is repealed. Eligible businesses must remain GST-registered, operate in the relevant sector and stay within the small enterprise turnover threshold. The draft is under con... Read more

The purpose of this document is to provide the most important information regarding the issuance of the e-receipts in Belgium, that is what conditions must be met for a receipt to be considered a receipt in electronic form. 

The UAE Federal Tax Authority has introduced five new binding VAT Directives that require taxpayers to follow the VAT treatment specified for certain transactions. Directive No. 2 applies from 1 August 2026, while the other four have been issued but do not currently specify separate effective dates. The UAE Federal Tax Authority (FTA) has introduced a new type of binding guidance called “Dir... Read more

Vietnam’s e-commerce tax framework uses several collection mechanisms, with taxes withheld either by Vietnamese purchasers or by digital platform operators that handle ordering and payments. Where no withholding takes place, foreign suppliers must register, declare and pay Vietnamese taxes directly, while platforms and suppliers are also subject to recordkeeping, reporting and transaction-da... Read more

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.