The purpose of this document is to describe how electronic invoices are handled in Uruguay. This document explains e-Invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Uruguay. Read more

Fiscalization has evolved significantly over the years, moving far beyond its original role as a pure compliance mechanism. What once relied on fiscal printers and hardware-based systems has gradually transformed into software-driven, real-time platforms that connect businesses, tax authorities, and data ecosystems in a much more dynamic way. In this webinar, we will explore how this transition... Read more

Electronic Sales Suppression (ESS) threatens tax revenue by manipulating digital sales data, leading to estimated losses of £450m/year. Proposed solutions include standardized EPOS systems and enhanced compliance measures to ensure accurate transaction records, protecting businesses and consumers while promoting fair competition. Read more

Brazil's tax reform simplifies its system by replacing five taxes with a Dual VAT model (CBS and IBS) and introduces a Selective Tax. It aims for transparency, reduced bureaucracy, and requires businesses to update electronic tax systems by 2026. Brazil is introducing a major tax reform to simplify its complex tax system. The reform replaces five existing taxes with a new Dual VAT model. The new... Read more

Austria will reorganise its Tax Office by January 1, 2027, establishing 22 general offices and one nationwide office to improve management and flexibility for efficient tax administration. Austria plans to reorganise its Tax Office from January 1, 2027. The Austrian Federal Ministry of Finance announced that the structure of the Austrian Tax Office will be changed to better meet current operation... Read more

POS card payments on public buses remain uncertain due to high bank fees, POS costs, and the lack of internet connectivity on buses. Banks have confirmed card commissions and related fees, while operators are seeking talks with state institutions and the Municipality of Tirana on possible cost coverage. The main obstacles are the additional costs linked to bank commissions, POS terminal installati... Read more

Electronic Sales Suppression (ESS) involves businesses manipulating digital sales records to reduce reported turnover and tax liabilities. A consultation from 23 June to 18 August 2026 seeks input on mandatory software standards for EPOS and MPOS systems to combat ESS. Businesses that alter digital sales records to conceal or lower transaction values in order to reduce their stated turnover and ta... Read more

North Macedonia's e-Faktura platform has entered its third pilot phase, testing real business processes, inviting taxpayer feedback, and preparing for the mandatory rollout scheduled for October 2026. North Macedonia has launched the third pilot phase of its national e-Faktura e-invoicing platform. The Tax Authority (Public Revenue Office) has now moved from API testing to testing real business p... Read more

Italy's simplified invoicing threshold will revert to €100 in 2027, but the MEF may adjust it as needed. Italy is making changes to its simplified invoicing system as part of a broader update to its VAT framework. The current threshold for simplified invoices is €400, introduced by a Ministerial Decree on 10 May 2019 and effective from 25 May 2019. Before that, the standard threshold was &eur... Read more

EET 2.0 in the Czech Republic enhances fiscalization by broadening payment types, simplifying receipt requirements, removing old data attributes, altering certificate validity to one year, and integrating digital portal functionalities for improved management and reporting. Read more

ZATCA's Twenty-Fourth Wave of E-invoicing Integration Phase targets taxpayers with VAT revenues over SAR 375,000, requiring integration by 30 June 2026 for compliance and digital transformation. The Zakat, Tax and Customs Authority (ZATCA) announced that the Twenty-Fourth Wave of the E-invoicing Integration Phase targets all taxpayers whose VAT-subject revenues exceeded SAR 375,000 during 2022, 20... Read more

Belgium is replacing its paper-based customs exemption system with a digital platform starting July 1, 2026, enabling diplomatic missions and international organisations to obtain approval for duty-free goods in about 30 minutes through suppliers. Read more

The text explains how e-commerce sales in Norway are treated from a fiscalization perspective and the proper documentation, consumer protection compliance, VAT/VOEC treatment, and return/refund rules that are required. Read more

Starting July 1, 2026, Italy simplifies VAT refunds for non-EU travelers through cumulative validation. Starting July 1, 2026, Italy will introduce a new rule that makes VAT refunds easier for non-EU travelers. According to Resolution No. 248879, issued by the Customs Agency on April 28, 2026, invoices addressed to the same buyer can now be validated cumulatively, even if the refund request is sub... Read more