Bulgarian citizens can exchange levs for euros free of charge at banks and post offices until 30 June 2026, while the Bulgarian National Bank will continue free exchanges without limit or deadline. As a reminder, Bulgarian citizens have until June 30, 2026 to exchange lev banknotes and coins for euros free of charge at commercial banks and Bulgarian Post offices. Exchange Rate: Fixed at 1.95583 l... Read more

The Dutch Ministry of Finance presented a non-binding report on ViDA-based e-invoicing and digital reporting. It supports a decentralized Peppol model with near real-time reporting for intra-EU and possibly domestic B2B transactions. Domestic e-invoicing could start around early 2030, with EU ViDA compliance from July 1, 2030. Under ViDA, EU Member States must introduce mandatory e-invoicing and n... Read more

Germany’s new External Audit Regulations aim to modernize tax audits by making them faster, more coordinated and risk-focused, while updating cooperation and group audit rules. Germany’s Federal Cabinet adopted new External Audit Regulations. The new rules will replace the old Tax Audit Ordinance from 2000 and reflect recent changes in German tax procedure law, including the DAC7 Implementat... Read more

France’s 2026 e-invoicing reform will make compliant invoice archiving a key obligation, requiring invoices, related transaction documents, and audit-trail evidence to remain authentic, unchanged, readable, and accessible for the required retention period. Companies remain responsible for compliant archiving even when using approved platforms, including proper SAE-based preservation and documented... Read more

The Zakat, Tax and Customs Authority (ZATCA) is implementing its E-Invoicing (Fatoora) system, impacting the retail sector significantly. Retailers issue Simplified Tax Invoices for B2C sales, which don’t require full buyer details. Phased implementation requires retailers to generate and electronically archive these invoices. Compliance benefits include reduced costs and improved consumer protect... Read more

Romania has approved draft changes that would make RO e-Invoice optional for certain taxpayer categories, reducing mandatory compliance obligations and allowing voluntary registration or deregistration. Romania’s Chamber of Deputies has approved amendments to the RO e-Invoice framework that would exempt several categories of taxpayers from mandatory use of the electronic invoicing system. U... Read more

Turkey updated its e-Archive Application Guide to version 1.8, expanding the system to include e-Expense vouchers and strengthening ISO certification requirements for direct integration users and private integrators. Turkey’s Revenue Administration has published version 1.8 of the Electronic Archive Application Guide, dated May 2026. The main update is the addition of the e-Expense voucher... Read more

Denmark is preparing a major shift from its single-rate VAT system by considering a reduced VAT rate on essential foods from 2028, with the scope and technical details still under discussion. Denmark is preparing to introduce a VAT cut on essential food products, marking a major shift from its long-standing single-rate VAT system. On June 2, 2026, the government of Prime Minister confirmed that V... Read more

Slovakia is preparing for voluntary e-invoicing registration ahead of the 2027 mandate, with authorities emphasizing easier compliance, reduced paperwork, and support for businesses. The latest FAQ also clarifies key rules on scope, XML archiving, alternative delivery channels, provider obligations, and corrective invoices. The financial management conference on electronic invoicing in Slovakia sh... Read more

Belgium has postponed the rollout of its GKS 2.0 fiscal cash register system, extending the final compliance deadline to 2029. The new system will require certified cash registers that transmit transaction data in real time to the tax authority and creates a legal basis for future expansion beyond the hospitality sector. Read more

Bulgaria is considering a 0% VAT rate on essential food and beverage products to reduce inflation pressure ahead of its planned euro adoption on 1 January 2027. Bulgaria’s National Assembly is reviewing a draft bill that would introduce a 0% VAT rate on essential food and beverage products. The proposal aims to ease household budgets amid inflation concerns and the country’s upcoming e... Read more

Spain’s B2B e-invoicing mandate will use a hybrid 5-corner model, combining private platforms with AEAT’s Public Invoicing Solution and requiring multi-layer invoice validation. The rollout starts in 2026, with mandatory implementation from 2027 for large taxpayers and from 2028 for all other businesses. Spain’s Tax Agency (AEAT) has unveiled new details on how its upcoming B2B e‑invoicing m... Read more

This document is a Turkish Revenue Administration application guide for the e-Archive system. The guide outlines the requirements, procedures, and technical specifications for the use of Turkey’s e-Archive system. Read more

This document is a Turkish Revenue Administration application guide for the e-Archive system. The guide outlines the requirements, procedures, and technical specifications for the use of Turkey’s e-Archive system. Read more