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

TAK has opened applications for Electronic Fiscal Software certification and maintenance, inviting eligible individuals and entities to apply as Authorized Economic Operators. Details on procedures are available online. The Tax Administration of Kosovo (TAK) has announced that applications are now open for the certification and maintenance of Electronic Fiscal Software (EFS). This process is base... Read more

The Croatian fiscalization test system's DEMO certificate expires July 2026, requiring replacement on July 9. Users must download the new public key available July 7. The current DEMO application certificate used by the Croatian fiscalization test system Fiskalcistest will expire in mid-July 2026. This certificate is used by the test system to sign XML response messages. Because of the expiration... Read more

Brazil’s tax reform will implement the new federal VAT (CBS) in 2027, replacing the complex PIS and COFINS taxes. Companies must overhaul their tax systems and align pricing to reflect a temporary 0.1 percentage point reduction in CBS. IPI rates will drop to zero for most goods, excluding products from the Manaus Free Trade Zone. New compliance rules with strict penalties will also be enforced, ma... Read more

The Norwegian Parliament mandates e-invoicing and digital bookkeeping for businesses by 2027, prohibiting paper invoices and traditional bookkeeping tools, with specific exemptions and further technical details to follow. The Norwegian Parliament has approved the legislation that will make e-invoicing and digital bookkeeping mandatory for businesses subject to bookkeeping obligations. The reform... Read more

Kosovo Administrative Instruction (MF) No. 01/2026 governs the use of Electronic Fiscal Devices and Software. It outlines rules for issuing fiscal coupons, required information, operational standards for fiscal systems, data reporting to the Tax Administration, and procedures for QR code verification and penalties. Read more