Malta’s tax authority updated rules for Article 11 SMEs, mandating compliant receipts, standardized identifiers, and specific formats indicating VAT exemptions, enhancing transparency and compliance in fiscal operations. Malta’s Commissioner for Tax and Customs has published updated rules requiring small and medium enterprises (SMEs) registered under Article 11 of the VAT Act to config... Read more

Brazil's electronic invoicing system will adapt to the new IBS and CBS taxes as part of a VAT reform from 2026 to 2032. Rollout phases include updates to core fiscal documents starting August 3, 2026, with requirements expanding through December 2026 and into 2027. Brazil has published the implementation timetable for adapting its electronic invoicing system to the new State VAT (IBS) and Federal... Read more

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cafés and catering businesses, allowing the current simplified GST framework to continue after the 2016 instrument is repealed.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