Croatia has extended the reduced 5% VAT rate on key energy products, including gas, heating, and wood-based fuels, until March 31, 2027, to continue mitigating energy costs for households and businesses. Croatia has officially extended the application of the reduced 5% VAT rate on key energy products, including natural gas, district heating, and wood-based fuels, until March 31, 2027. The amendmen... Read more

Slovenia has proposed a new law to guarantee consumers the right to choose between cash and electronic payments, while ensuring nationwide access to basic banking services and cash infrastructure. The draft also mandates acceptance of cash and at least one electronic payment method at points of sale, with limited exceptions, and is open for public consultation until 16 April 2026. The Ministry of... Read more

From May 1, 2026, Slovakia will require all sellers registered in the eKasa system to offer at least one cashless payment option for transactions above €1, aiming to enhance transparency and consumer convenience while still allowing cash payments. Non-compliance may result in fines between €500 and €15,000, while businesses—especially smaller ones—can use solutions like QR payments or the VRP2 ap... Read more

The Public Revenue Office has confirmed that its e-Invoice system is in the testing phase and urged businesses to prepare for implementation, while warning against relying on unofficial third-party guidance. The Public Revenue Office has announced ongoing progress on its “e-Invoice” project, confirming that the system is currently in the testing phase, including API integrations with b... Read more

France will introduce mandatory structured e-invoicing for domestic B2B transactions and e-reporting for cross-border B2B and certain B2C transactions, requiring businesses to use certified platforms and comply with DGFiP standards. The rollout begins on September 1, 2026 for large and mid-sized companies and extends to SMEs in 2027, with businesses needing to upgrade systems, ensure data quality,... Read more

To export goods or services from Chile, issue an Electronic Export Invoice (DTE) to comply with SII regulations. This document includes exporter and importer details, product/service descriptions, quantities, values, and transport conditions, justifying the transaction to Customs. Register as an exporter with the SII by submitting Form 3230 and receiving authorization. When issuing an invoice, sel... Read more

The Federal Ministry of Finance has republished its decree on cash registers and receipt obligations, replacing the 2019 version and updating compliance rules for businesses and certain public or non-profit entities. The revised framework raises thresholds for simplified cash-based recording to €45,000 turnover while confirming that entities exceeding set limits must transition to electronic cash... Read more

As of 31 March 2026, Poland introduced amendments to its cash register exemption rules, granting relief to housing cooperatives, housing communities, and operators of non-electric vending machines by exempting certain parking services and mechanically operated sales from fiscalization obligations. While parking services are generally subject to mandatory fiscalization from April 2026, exemptions... Read more

The Ministry of Finance has introduced the Act on Sales Records, which will commence on 1 January 2027, following a one-month comment period starting 19 February 2026. The Act aims at implementing the EET 2.0 system to combat the gray economy and improve tax collection efficiency. All corporate and individual income tax payers in the Czech Republic must record various payment types, with exception... Read more

Malaysia's MyInvois system mandates the creation, verification, and sharing of e-invoices in XML format, enhancing accuracy, transparency, and tax compliance while streamlining commercial processes and facilitating digital transformation for businesses. Malaysia has Software Type fiscalization that is done through an e-Invoicing system (MyInvois System). E-invoicing in Malaysia describes the digit... 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

This is a high-level country overview document created to explain the fiscalization model in Malaysia in a simplified, business-orientated format. It is particularly suitable for retailers entering the Malaysian market, as it provides a clear and structured overview of the country’s fiscalization framework. It is equally valuable for POS and ERP solution providers, offering essential insights into compliance requirements, fiscal receipt issuance, and system integration expectations necessary to operate within Malaysia's tax environment Read more

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