EET 2.0 simplifies sales recording for entrepreneurs, offering compatibility with EET 1.0 and optional receipt printing. It requires minimal data and employs targeted analytics to reduce checks. Cash and non-cash payments are registered at the establishment. An EET OFF option exists for low-income entrepreneurs. Accompanying measures include tax breaks, VAT reduction on non-alcoholic beverages, an... Read more

The Croatian Tax Authority announced that, during the initial phase of implementing the Fiscalization Act, it will apply the principle of opportuneness and refrain from initiating misdemeanor proceedings for early technical or operational difficulties in issuing or fiscalizing eInvoices. However, mandatory eReporting obligations remain fully in force—including the reporting of payments and rejecte... Read more

Revenue's VAT Modernisation programme targets large corporates, mandating structured electronic invoices from 1 November 2028 for domestic B2B transactions. All Irish businesses must receive these invoices. Preparations are advised due to system changes and to assess compatibility with incoming e-invoices. SMEs must assess invoicing systems, engage vendors, strengthen digital record-keeping, and p... Read more

Germany is fundamentally transforming invoicing by introducing mandatory B2B e-invoicing, requiring companies to receive e-invoices from 2025 and to issue structured, EN 16931-compliant e-invoices from 2027 under the amended German VAT Act. As a result, 2026 is the key preparation year for businesses to upgrade systems, align processes with partners, and ensure compliance while laying the groundwo... Read more

Denmark has reached a political agreement to analyse VAT-based measures to reduce food prices from 2028, including either lowering VAT on all food or removing VAT on fruit and vegetables, with DKK 6 billion per year earmarked for one option. No changes apply yet, as the government will complete its analysis and consultations by the second half of 2026 before deciding whether—and how—to implement a... Read more

SARS is expected to announce its mandatory e-invoicing framework in 2026, with phased implementation leading to full operational capability by 2028 under its VAT modernization program and the 2025 Draft TALAB (Tax Administration Laws Amendment Bill). The model will define structured e-invoices, electronic VAT data reporting, and an interoperability framework using accredited service providers. Sou... Read more

A new law adopted on 2 February amends the French Code général des impôts, introducing changes to Article 125 that allow compliance of accounting and cash register software to be demonstrated through an individual publisher’s attestation, issued in accordance with a model defined by the tax administration. Read more

Cabinet Regulation No. 95 (11 February 2014) defines the technical requirements for fiscal devices and requires cash registers and related systems to record payments made in cash or via payment cards, vouchers, or similar instruments, ensuring proper electronic documentation and tax accounting. Read more

Taxpayers required to issue and receive eInvoices must submit monthly eReporting (eIzvještavanje) by the 20th day of the following month, with the first deadline set for 20 February 2026 covering January 2026 domestic fiscalized transactions. Reporting is performed per invoice—via web service, accredited intermediary, or FiskAplikacija—and includes issuer obligations to report payments and non-iss... Read more

Hungary has expanded the scope of the reduced 5% VAT rate under Act CXXVII of 2007 to include certain fresh, chilled, or frozen meat and slaughter by-products of domestic cattle, as listed under Annex 3, Part I, Line 60, provided they meet both the specific CN tariff headings (0201, 0202, 0206) and the legal product definition. Read more

The purpose of this document is to explain rules regarding the tax audit regime in France, what the central point of a tax audit is, what the procedure is, and also what will change with new E-invoicing and E-reporting obligations. Read more

The Court of Justice of the European Union ruled that the French electricity transmission charge (TBV) does not constitute an “other indirect tax” under Directive 2008/118/EC because it is not directly linked to the quantity of electricity consumed. The judgment clarifies that tariff-based levies, even if passed on to consumers, fall outside EU excise duty rules when they are calculated independe... Read more

Spain is preparing to implement a fiscalization system, and businesses must be ready for the evolving legal and technical landscape. This webinar will provide an overview of the current status of fiscalization in Spain, focusing on the legal and technical framework as well as a general introduction to the system. What we’ll cover Fiscalization overview Regulations and final timeline Fi... Read more

Romania has introduced a transition period until 1 June 2026 for individuals carrying out economic activities (identified by CNP, such as PFAs), during which use of the RO e-Invoice system is not yet mandatory. After this date, e-Invoicing will apply fully and will give the tax authority real-time, transaction-level visibility into individual economic activity, shifting compliance from delayed an... Read more

Retailers in Kosovo must comply with Tax Administration of Kosovo (TAK) rules by ensuring all fiscal devices are officially registered before use and by notifying TAK of any changes in device status or business circumstances. Read more