Denmark plans to reduce VAT on basic foodstuffs from 2028 and is currently debating whether the cut should apply to all food or be limited to fruit and vegetables, marking a major departure from its long-standing single 25% VAT rate model. While both options are permitted under EU VAT rules, each would increase compliance complexity, and the government has indicated that any change will require a... Read more

Deutsche Fiskal announced a February 2026 rollout of FCC version 4.4.0, mandatory system upgrades, and related technical changes, including new TSE selection options (initially test-only) and required authentication adjustments for customers upgrading from older FCC versions. All FCC DC installations will be upgraded during February 2026, February invoices will be temporarily issued from a fiskaly email address, and customers must ensure payments are made to the updated Commerzbank account. Read more

VAT preparation in Qatar must evolve due to strengthening GCC tax frameworks and digital reporting, emphasizing e-invoicing. Businesses should conduct ten system changes: review accounting software for compliance, prepare structured digital invoices, create centralized storage, update master data, review the chart of accounts, strengthen internal controls, assess system integrations, train teams,... Read more

Romania has postponed full enforcement of its RO e-Factura clearance system for small taxpayers (turnover below €500,000) until 1 July 2026, while the system itself remains mandatory and unchanged for B2B and B2C invoice reporting. This is a penalty deferral, not an exemption, and small businesses are still expected to test, adapt systems, and improve data quality now, as they will be subject to... Read more

Three operational scenarios for EET 2.0 are proposed: cautious minimum, standard, and optimistic maximum, each outlining requirements for retail and services. Key aspects include registration regimes, receipt handling, state applications, hardware, and internet protocols. Exemptions may apply to specific sectors, while impacts on operations involve employee training and adjustments for electronic... Read more

From 1 March 2026, sellers in Slovakia must enable at least one cashless payment option for purchases above €1, without being required to adopt a specific technology. Businesses may choose flexible solutions such as QR-code payments via eKasa registers, static IBAN QR codes, or mobile banking apps, while cash remains accepted and limited exceptions apply (e.g. outages or legal exemptions). From Ma... Read more

Austria applies an EU-aligned VAT system (Umsatzsteuer, USt) with a 20% standard rate, 13% and 10% reduced rates, an upcoming 0% zero-rating for menstrual products and contraceptives from 2026, and strict rules on registration, invoicing, and reporting. Read more

North Macedonia is introducing a mandatory real-time e-Faktura clearance system for all VAT-registered domestic and foreign businesses, covering nearly all invoice-based B2B, B2G, and certain B2C transactions, with invoices only becoming legally valid once approved by the tax authority via a central platform. After a pilot from 1 January 2026, the system becomes fully mandatory on 1 October 2026,... Read more

The new Fiscalization Law in the Federation of Bosnia and Herzegovina replaces device-based compliance with a fully software-driven, real-time fiscal system where continuous connectivity, data integrity, and system architecture define legality. Rather than upgrading existing hardware rules, the reform fundamentally redesigns fiscalization as an always-on governance framework that embeds compliance... Read more

Latvia has established a new Tax and Customs Police to investigate tax evasion, smuggling, and other financial crimes, transferring oversight from the State Revenue Service to the Ministry of the Interior for closer alignment with national law enforcement. The reform aims to strengthen cooperation with security agencies, modernize financial crime enforcement, and ensure compliance with both nation... Read more

Starting in 2027, EET 2.0 will require entrepreneurs to electronically record cash sales, aiming for simplification and reduced burden, especially for small businesses. Learning from past EET 1.0 errors, the new system must ensure legal certainty, functional digital tools, and targeted sector focus. Public consultation and expert input are critical to prevent rushed, ineffective legislation, ultim... Read more

From 1 January 2026, Denmark’s Bookkeeping Act will require VAT-registered businesses with turnover above DKK 300,000—including foreign VAT-registered entities—to use compliant digital accounting systems instead of paper-based records. These systems must support structured e-invoicing (OIOUBL/Peppol BIS), digital archiving, and SAF-T generation, with non-compliance subject to supervision by the Da... Read more

Mexico’s SAT has confirmed that the Constancia de Situación Fiscal (CSF) is not required to issue CFDIs, and conditioning invoicing on providing the CSF is unlawful and subject to fines under the Federal Tax Code. Read more

Belgium is proceeding cautiously with the rollout of GKS 2.0, keeping the transition for now limited to the hospitality (HoReCa) sector while extending the tolerance period to 31 March 2026 due to ongoing shortages of certified systems. Read more

Brazil’s GST Management Committee has extended the deadline to join the RTC-IBS Pilot Program in Rio Grande do Sul to 15 February 2026, giving selected companies more time to complete the required formalities. All eligibility criteria and program conditions remain unchanged, with only the enrollment deadline revised. The Goods and Services Tax (GST) Management Committee has extended the deadline t... Read more

China’s VAT implementation regulations, effective 1 January 2026, replace the provisional VAT rules and introduce tighter VAT scope and input VAT credit rules, including annual reconciliation for long-term assets over RMB 5 million (approx. €605,404). While VAT rates remain unchanged, compliance complexity increases, and businesses should reassess VAT positions and controls ahead of implementation... Read more