The document explains the registration process related to fiscalization in Kosovo, focusing on how taxpayers and fiscal devices must be registered with the Tax Administration of Kosovo. It describes that Kosovo operates a hardware-based fiscalization system, where businesses must use approved fiscal devices such as standalone cash registers or POS systems with fiscal printers that securely store transaction data and report it to the tax authority. Read more

Hungary’s e-receipt system introduces receipts that exist only in digital form and are issued through e-cash registers, becoming legally valid once stored in the central receipt repository and accessible to customers via a dedicated application. Read more

Belgium introduced several VAT changes from March 2026 to strengthen public finances, including confirmed increases such as raising VAT on hotels, campsites, and furnished accommodation from 6% to 12% and increasing VAT on pesticides to 21%. Read more

The Luxembourg Consumer Code establishes the legal framework for consumer protection in Luxembourg, regulating commercial practices, consumer contracts, pricing transparency, guarantees, and dispute resolution between businesses and consumers. Read more

The Luxembourg Law of 14 August 2000 on Electronic Commerce establishes the legal framework for online services and electronic transactions, including electronic signatures, digital contracts, consumer protection rules, and responsibilities of online service providers. Read more

The Luxembourg VAT Law establishes the legal framework for how value-added tax is applied, calculated, reported, and enforced on goods, services, imports, and intra-EU transactions in Luxembourg. Read more

This document explains the main legal requirements for e-commerce in Luxembourg, including rules for online business registration, VAT obligations, and price transparency. It also outlines consumer protection rights such as withdrawal, refunds, and the requirement to provide proof of purchase. Read more

The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system of Luxembourg. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, the registration process, and the applicable laws and regulations. Read more