The purpose of this document is to explain rules regarding online sales in Latvia, based on a B2C and retail perspective. Also, it will be presented whether online sales are subjects of fiscalization or not, whether some special rules must be respected, and what is important for retailers and taxpayers. Read more

The purpose of this document is to provide the most important information, that is the comparison between fiscal laws in the Federation of BiH, Montenegro and Croatia. The document itself will include all relevant information from the most important laws that regulate this matter and provide insight into the similarities and differences between all three fiscal systems. Read more

Tax audits are increasingly important in European retail due to high transaction volumes and evolving compliance rules. With different fiscal systems in Germany, France, and Italy, understanding audit focus areas is essential. This webinar covers key audit frameworks, differences, and practical compliance insights for retailers. Read more

The German Federal Fiscal Court ruled that taxpayers are not entitled to a final meeting during a VAT audit once tax evasion proceedings are initiated. At that point, the procedure shifts from a standard audit to a criminal tax investigation, where different rules apply and procedural rights are more limited. Read more

The UAE launched an optional B2B 4-corner Peppol e-invoicing framework, allowing suppliers and buyers to exchange structured invoices via Accredited Service Providers. This model precedes the mandatory 5-corner system in 2027, integrating the Federal Tax Authority. Businesses must comply with Peppol standards via the EmaraTax platform, ensuring early adoption for smoother transitions and complianc... Read more

Latvia's fiscalization system imposes penalties for non-compliance, including unregistered devices, improper receipts, and data retention failures, with fines ranging from €70 to €20,000 based on violation severity. Read more

Kosovo mandates fiscal devices for businesses in retail, consumer services, and cash transactions to ensure transaction traceability. Exemptions apply to specific regulated industries like utilities and banking. Kosovo’s fiscalization rules are hardware-based- mandatory use of fiscal devices for businesses engaged in the supply of goods and services, particularly in sectors with direct inter... Read more

Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more

Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more

The ECB's analysis indicates Bulgaria's euro adoption is proceeding smoothly, with minimal price shocks and inflation increases. Public confidence in the euro has improved, reflecting experiences similar to other eurozone nations. The European Central Bank (ECB) has released its first analysis following Bulgaria’s entry into the euro area. The report shows that the introduction of the euro i... Read more

Chile's tax office postponed the implementation of new dispatch guidelines and invoice regulations to November 1, 2026, giving companies additional time for compliance preparation. The introduction of new regulations for dispatch guidelines and invoices used in the transfer of goods has been postponed by Chile's tax office. Exempt Resolution No. 52, announced by the Servicio de Impuestos Internos... Read more

Germany introduced a new standardized VAT registration certificate (VAT 1 TN), replacing previous guidance. The certificate serves only as proof of VAT registration, is valid for up to one year, and can be issued electronically without signature. The update mainly simplifies procedures and supports digitalization and cross-border VAT use. Read more

Malta's VAT-based fiscal system requires retailers to issue fiscal receipts for transactions, allowing flexible methods like hardware, electronic, or manual solutions while ensuring compliance. Malta has maintained a stable and flexible fiscalization framework since the introduction of the Value Added Tax Act on 1 January 1999, marking the country’s transition into a VAT-based fiscal system.... Read more