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.

Poland plans to remove invoicing functions from fiscal cash registers from 1 January 2027, shifting mandatory B2B invoicing to KseF, especially in relation to issuing simplified invoices. Cash registers will no longer be used to issue invoices Poland is preparing important changes to its fiscal cash register regulations as part of the continued implementation of the National e-Invoicing System (KS... Read more

The Czech Tax Administration has clarified to Fiscal Solutions that EET 2.0 reporting will be mandatory from January 1, 2027 and january will operate as a pilot period. 

French cash register rules require a periodic, signed tax archive in an open format, readable without the original software. 

Albanian taxpayers carrying out cash sales must equip every point of sale with a POS/POI terminal by December 31, 2026, unless exempt. The obligation, introduced by Law No. 79/2025, expands electronic payment availability across most remaining businesses. The Albanian Tax Administration has reminded taxpayers that December 31, 2026 is the final deadline for most remaining businesses carrying out c... Read more

Serbia has adopted Classification of Activities 2025, which will apply from January 1, 2027. It does not itself amend fiscalization rules, but the change matters because some current exemptions from using Electronic Fiscal Devices are linked to activity classifications and codes. Serbia has adopted a new Classification of Activities 2025 (KD 2025), creating a point that businesses subject to Serbi... Read more

From 1 January 2027, VeriFactu becomes mandatory for corporate income taxpayers in most of Spain, while the Basque Country keeps its own TicketBAI system. The two models differ in signature, chaining, invoice markings and data, and the taxpayer's tax domicile decides which one applies. With three months left until 1 January 2027, Spain is about to have two fully operational fiscalization models ru... Read more

Belgium has formally launched work on a fiscal receipt lottery linked to the rollout of GKS 2.0. The focus is to encourage consumers to request fiscal receipts (VAT receipts) and reduce VAT fraud, but no lottery-specific POS requirements, technical specifications or official start date have yet been published.  Belgium’s planned VAT receipt lottery has moved beyond a general policy prop... Read more

French Tax Authority has published its first detailed Doctrine on e-reporting. For B2C sellers, it confirms that sales to consumers fall within transaction e-reporting and that data are reported as daily aggregates by transaction category and VAT rate, with separate payment reporting where VAT is cash-based. On September 30th, 2026, the French tax administration, DGFiP, published new official BOFi... Read more

France will abolish its simplified VAT regime from January 1, 2027. The change mainly affects smaller businesses currently using that regime and will determine how often they transmit B2C e-reporting data from September 2027. 

Greece’s second mandatory e-Invoicing phase starts on October 1, 2026. Smaller businesses may use a transition period until December 31, but only if the required declaration is filed on time. The Tax Authority has also clarified how the rules apply to the free online invoicing application (timologio) and myDATA app users. Greece is approaching the second implementation phase of its mandatory... Read more

Romania has changed several Tax Authority audit procedures in 2026, including, online tax inspections, bodycams for anti-fraud inspectors and personal tax checks. For businesses, the changes mean more digital interaction, stronger documentation requirements and more traceable controls. Romania has introduced a series of changes during 2026 that affect how the Tax Authority (ANAF) conducts tax cont... Read more