Slovenia has published a new draft amendment to its VAT Act to begin implementing EU VAT in the Digital Age rules. The proposal is planned to start applying in 2027 and forms part of a wider EU reform covering OSS/IOSS, platforms, VAT registrations and future digital reporting. Slovenia's Ministry of Finance has published a new draft amendment to the Value Added Tax Act (ZDDV-1) as part of the cou... Read more

Since October 1, 2026, Austrian businesses have been allowed to provide Fiscal Receipts digitally, including through email, apps or on-site QR codes. Receipt issuance remains mandatory, customers retain the right to paper receipts, and tax authorities have announced increased inspections of digital receipt procedures. Austria's simplified digital receipt rules have been in effect since October 1,... Read more

Spain has triggered the final countdown for mandatory B2B e-invoicing. Large businesses must comply from 6 October 2027, followed by most remaining businesses in October 2028, while certain self-employed taxpayers receive until October 2029 for invoice-status reporting. Spain has taken a decisive step toward mandatory B2B electronic invoicing with the publication of the technical ministerial order... Read more

From 1 January 2027, every cash register in Sweden must meet SKVFS 2021:17. For registers with journal memory, this means registrations must be exportable to an XML file valid against the Swedish Tax Agency’s schema. The rules date from 2021; what ends now is the transitional period. The Swedish Tax Agency (Skatteverket) states on its cash register page that, from 1 January 2027, a business&... Read more

This document is about a common digital payment method in the Netherlands and how the country is using this payment method in retail.

Spain’s Ministry of Finance has announced plans to postpone VeriFactu-fiscalization obligations until October 2028 to align with mandatory B2B e-invoicing. However, the postponement is not yet legally effective, meaning the existing 2027 deadlines remain applicable until the regulations are amended. On 5 October 2026, Spain’s Ministry of Finance announced plans to postpone the outstand... Read more

Greece has postponed Phase 2 of its digital goods movement framework. Loading, transshipment, receipt and quantitative-control reporting will become mandatory on January 1, 2027, while standardized TARIC-based item coding moves to January 1, 2028. The Tax Authority (AADE) has postponed the second phase of the digital monitoring of goods movements, giving businesses more time to adapt their systems... Read more

Norway has finalized its B2B E-Invoicing rules ahead of January 1, 2027, confirming approved invoice formats, exemptions and transitional arrangements. Mandatory E-Invoice reception and digital bookkeeping will follow in 2030, giving businesses additional time to adapt their systems. Norway has finalized the implementing regulations for its mandatory Business-to-Business (B2B) e-Invoicing framewor... Read more

Lithuania’s Tax inspectorate -VMI is moving access and user-right administration for its electronic tax services to the new VMI Self-Service environment. The changes introduce mandatory two-factor authentication, self-generated login credentials and new access procedures, including specific changes for foreign companies. The Lithuanian State Tax Inspectorate (VMI) has introduced new rules go... Read more

Under NF525 v2.3 and its R19 dictionary, every certified POS in France must keep a signed, chained Technical Event Log (JET). Signing the events is well defined. 

Portugal has postponed mandatory SAF-T Accounting again. The requirement will apply to accounting periods beginning in 2027, meaning the first mandatory files will be submitted in 2028 and used to support the annual IES reporting process. Portugal has confirmed the new timetable for the mandatory submission of SAF-T (PT) Accounting files. The obligation will apply to accounting periods from 2027 o... Read more

This document is about a common digital payment method in Finland and how the country is using this payment method in retail.