The document is a legal and technical overview of the Czech Republic’s planned EET 2.0 fiscalization system. This document explains the planned return of online sales reporting in the Czech Republic, how the new system should work, what retailers/POS providers need to prepare, and which business processes may be affected. Read more

The purpose of this document is to present the main requirements regarding the certification process in Malta, and its specifics. Read more

Brazil's Technical Note 2026.004, version 1.01, updates the NF-e and NFC-e electronic tax systems to support alphanumeric CNPJ formats, reflecting new rules for generating taxpayer IDs. Read more

The Government of the Republic of Srpska has extended its cap on wholesale and retail profit margins until December 31, 2026, to protect consumers from global market instability. Read more

South Africa is moving toward mandatory e-invoicing and near-real-time VAT reporting, but the system is not mandatory yet. Current invoicing rules still follow the VAT Act 89 of 1991, while the planned reform will introduce structured XML invoices, likely Peppol-based, exchanged through accredited service providers and reported to the SARS Central Tax Hub. Large VAT-registered businesses and prior... Read more

In Serbia, hotels must issue a final fiscal receipt, categorized as Sales-Sale (Promet-Prodaja), at check-out or when the service ends, covering accommodation, breakfast and all additional services used during the stay. Read more

Singapore’s Electronic Tourist Refund Scheme allows eligible tourists to claim GST refunds on qualifying purchases before leaving through Changi or Seletar Airport. Tourists must meet eligibility conditions, spend at least SGD 100 (approx. eur 67.30), present their original passport at purchase, and export the goods within two months. Most standard-rated goods qualify, but services, accommodation,... Read more

Uruguay’s e-Receipt, or e-Ticket, is the main electronic fiscal document used for B2C and final-consumer sales under the country’s mandatory fiscalization system. It must be generated by certified software, digitally signed, linked to CAE-authorized numbering, verifiable through a QR code, and properly transmitted, stored, corrected, and archived according to Tax Authority rules. Uruguay’s f... Read more

In Uruguay, certification applies to the software used to issue e-Receipts and other electronic fiscal documents, not to the POS application itself. Before production use, the software must pass testing and homologation with the Tax Authority to prove that it can generate XML documents, apply digital signatures, communicate with the TA, process responses, and support compliant fiscal operations. I... Read more

Uruguay uses a software-based fiscalization system based on electronic fiscal documents, known as CFE, administered by the Tax Authority. Most VAT taxpayers must issue fiscal documents electronically, using certified software that generates XML documents, applies digital signatures, manages CAE numbering authorization, and communicates electronically with the Tax Authority. Before issuing documen... Read more

The Tax Authority has launched the third phase of its e-Invoice project, introducing a web-based testing application for businesses to simulate electronic invoices. This phase enhances testing and familiarization with the e-Invoice process ahead of mandatory implementation. The Tax Authority (Public Revenue Office) has launched the third phase of its e-Invoice project, marking another step toward... Read more

The BIR (Bureau of Internal Revenue) clarified that digital services consumed in the Philippines are generally subject to 12% VAT, including services supplied by nonresident providers. NRDSPs must register and file VAT returns, while Philippine business buyers must withhold and remit VAT under the reverse charge mechanism in B2B cases. The circular confirms that nonresident digital service provide... Read more

Businesses may need to account for GST on free gifts or samples if input tax was claimed and the value exceeds the relevant threshold. For gifts, output tax is required when the total cost to the same recipient for the same occasion is more than $200, excluding GST; no output tax is needed if the value is $200 or less or input tax was not claimed. Special rules apply to vouchers, bundled free item... Read more