On February 26, 2026, the FTT ruled that the applicants EV charging model qualifies for a 5% reduced VAT rate, allowing public charging supplies under specific conditions to be treated as domestic use, challenging HMRC's standard rate application. On February 26, 2026, the First-Tier Tribunal (FTT) published its ruling in a case. A UK social enterprise installing and operating community EV chargep... Read more

Hungary has announced plans to reform its invoicing framework in line with the EU VAT in the Digital Age (ViDA) directive, introducing mandatory structured e-invoicing for domestic B2B, intra-EU B2B, and B2G transactions. The proposal also introduces new reporting requirements, including a buyer-side “Accounts on Receipt” (AOR) obligation requiring invoice data to be reported within five days, while invoices must comply with the EN 16931 EU e-invoicing standard and be transmitted through secure automated channels Read more

Brazil will introduce a new alphanumeric format for the CNPJ (National Registry of Legal Entities) starting in July 2026, replacing the current 14-digit numeric structure to expand the number of available business identification combinations. The change will require companies to update databases, validation rules, POS systems, and electronic invoicing systems to support letters in the CNPJ and ens... Read more

Belgium will introduce a new VAT provision account system starting May 1, 2026, replacing the current VAT account as part of a broader tax administration modernization reform. Read more

Mexico’s Tax Administration Service (SAT) updated the CFDI 4.0 electronic invoicing catalogs on March 2, 2026, modifying records related to the c_NumPedimentoAduana catalog used for customs operations. Read more

Denmark is proposing to abolish the coffee and chocolate taxes starting July 1, 2026, under draft Bill L 125, in order to simplify the tax system and reduce administrative burdens for businesses. The proposal also introduces a 0% VAT rate on printed books, e-books, and audiobooks, aligning their tax treatment with newspapers and supporting access to cultural products. Denmark is planning to remove... Read more

The Polish Ministry of Finance has announced that penalties related to the mandatory National e-Invoicing System (KSeF) will be applied with flexibility and proportionality. While KSeF becomes mandatory in 2026, financial sanctions will only begin on January 1, 2027, with 2026 serving as a transition period for businesses to adapt, and penalties thereafter assessed case-by-case depending on the se... Read more

Under the Crea y Crece Law, Spain plans to introduce mandatory B2B e-invoicing as early as 2027, requiring businesses to issue, transmit, and store invoices in structured electronic formats such as FacturaE, UBL, or CII. The obligation will apply to Spanish companies, self-employed professionals, and foreign VAT-registered businesses, with large companies expected to comply from 2027 and SMEs and... Read more

Denmark will gradually replace the OIOUBL 2.1 e-invoicing format with NemHandel BIS 4, a new Peppol-based standard aligned with EN-16931 and future EU ViDA requirements, with migration planned between 2028 and mid-2029. On February 24, 2026, the Danish Business Authority announced that the national e-invoicing format OIOUBL 2.1 will be gradually replaced by NemHandel BIS 4, a new format based on t... Read more

Brazil has released Version 1.11 of Technical Report 2024.002, updating the payment methods table used in electronic invoices (NF-e) and digital receipts (NFC-e). The update introduces two new payment codes for automatic PIX payments and TEF bank transfers, clarifies descriptions of existing codes, and requires businesses to update their invoicing systems before the production rollout on May 4, 20... Read more

The document explains the registration process related to fiscalization in Kosovo, focusing on how taxpayers and fiscal devices must be registered with the Tax Administration of Kosovo. It describes that Kosovo operates a hardware-based fiscalization system, where businesses must use approved fiscal devices such as standalone cash registers or POS systems with fiscal printers that securely store transaction data and report it to the tax authority. Read more

Hungary’s e-receipt system introduces receipts that exist only in digital form and are issued through e-cash registers, becoming legally valid once stored in the central receipt repository and accessible to customers via a dedicated application. Read more

Belgium introduced several VAT changes from March 2026 to strengthen public finances, including confirmed increases such as raising VAT on hotels, campsites, and furnished accommodation from 6% to 12% and increasing VAT on pesticides to 21%. Read more

The Luxembourg Consumer Code establishes the legal framework for consumer protection in Luxembourg, regulating commercial practices, consumer contracts, pricing transparency, guarantees, and dispute resolution between businesses and consumers. Read more