Written by Darko Pavic, a retail technology and global fiscalization expert with more than 28 years of experience, the article explores how the rise of quantum computing could reshape the security foundations of modern retail compliance systems, including fiscalization, e-invoicing and digital transaction authentication. Quantum computing is no longer a distant technology debate for laboratories a... Read more

If the customer requests and agrees to receive an electronic invoice, the seller may provide only the e-invoice while keeping the fiscal receipt stored in the online cash register’s memory. From January 1, 2027, this approach remains valid, provided the seller retains the required fiscal receipt and invoice identification details. If a customer accepts the store’s terms and conditions, there... Read more

Brazil published NT 2025.002-RTC version 1.36, updating NF-e and NFC-e layouts and validation rules to support the new IBS and CBS tax reform framework. The changes affect returns, partial delivery refusals, credit/debit notes, and MEI validations, with testing from July 1, 2026 and production from August 3, 2026 Brazil has published version 1.36 of NT 2025.002-RTC, introducing new layout changes... Read more

Romania has proposed updated RO e-Invoice registration rules, introducing new Form 082 for both registration and deregistration. The changes expand obligations to non-profits, political and religious organisations, special-regime farmers, and certain CNP-identified individuals, with key deadlines in 2025 and 2026. Romania’s tax authority, ANAF, has proposed updated rules for registration in... Read more

E-invoicing in Ireland involves issuing and receiving invoices in a structured electronic format (XML) compatible with tax systems. It adheres to European standard EN 16931, often implemented as Peppol BIS Billing 3.0 via the Peppol network. Governance is shared between the Office of Government Procurement and Revenue Commissioners. B2B e-invoicing is currently voluntary but becomes mandatory for... Read more

France is introducing a new digital VAT compliance framework based on two connected obligations: e-invoicing and e-reporting. These obligations will significantly affect how retailers issue invoices, exchange invoice data, report sales information, and integrate their internal systems with certified service providers. Read more

Malta requires businesses to issue legal fiscal receipts using approved cash registers, approved computerized POS systems, or manual fiscal receipt books supplied by the Tax Agency. Read more

Slovakia’s Financial Administration clarified the upcoming mandatory e-invoicing rules effective January 1, 2027, including key exemptions for non-VAT payers, VAT-exempt supplies, and certain foreign VAT-registered companies. The guidance confirms that compliant e-invoices must be issued, exchanged, and archived as EN 16931 XML files, generally through accredited Peppol service providers, with XML... Read more

This document explains Brazil’s Technical Note 2026.001 v1.00 on the Provider of Electronic Tax Document Signature and Authorization (PAA). It defines how an authorized provider can digitally sign and submit electronic tax documents, such as NF-e and NFC-e, on behalf of taxpayers. The document describes the technical model, including RSA keys, digital signatures, XML structure, taxpayer accreditation, and document series rules. Read more

This document explains Brazil’s Technical Note 2026.001 v1.00 on the Provider of Electronic Tax Document Signature and Authorization (PAA). It defines how an authorized provider can digitally sign and submit electronic tax documents, such as NF-e and NFC-e, on behalf of taxpayers. The document describes the technical model, including RSA keys, digital signatures, XML structure, taxpayer accreditation, and document series rules. Read more

This document explains Brazil’s Technical Note 2025.002-RTC v1.36, which updates the NF-e and NFC-e layouts to support Brazil’s new tax reform. It introduces fields and validation rules for the new taxes: IBS, CBS, and Selective Tax (IS). The document describes changes to XML schemas, invoice item fields, tax classification codes, authorization protocols, and new fiscal events. Read more