A new guidance issued by Germany’s Federal Ministry of Finance, effective 1 January 2025, replaces the 2013 instructions and clarifies taxpayers’ rights and cooperation duties during external tax audits, with the document now required to be attached to audit orders. Taxpayers must support audits by providing records, data access, workspace, and knowledgeable staff, while auditors must identify themselves, respect taxpayer rights, and conduct audits fairly, including in the taxpayer’s favor. Read more

Under Portugal’s fiscalization audit rules, taxpayers may be notified of an inspection at its start or in advance, and if it cannot proceed immediately, they must provide requested documentation within 2–30 days. Read more

A fiscal cash register is required for sales to final consumers paid in cash or by card at the place of sale, while businesses receiving payments exclusively by bank transfer or selling only to companies may issue fiscal invoices instead. Under GEO 28/1999, numerous exemptions apply (e.g., transport, liberal professions, utilities collection, vending machines, and certain services), but when cash... Read more

The Public Revenue Office reports strong progress in the pilot phase of the national e-Invoice system, with 148 companies registered, 57 onboarded, and 15 actively submitting invoices, confirming the platform’s stability and readiness. Authorities encourage broader participation to support integration, improve functionality, and ensure a smooth nationwide rollout aimed at reducing costs, simplifyi... Read more

EET 2.0 affects all registered entrepreneurs, excluding certain cases, promotes printed receipts on request, and uses existing devices. Launching January 2027, it aims to enhance economic integrity. EET 2.0 applies to all entrepreneurs with registered sales, except in cases where it doesn’t make sense (e.g. air transport, banking, vending machines) and for those with only occasional sales up... Read more

On 17 February 2026, the Turkish Tax Authority mandated that taxi operators install Taxi Financial Devices by 1 September 2026 to record fares in real time, capture trip data, issue electronic receipts and invoices, and support card payments. On February 17, 2026, the Turkish Tax Authority issued a new General Circular under Tax Procedure Law No. 591 requiring taxi operators to install electronic... Read more

The guidance outlines when VAT responsibility shifts to electronic marketplaces, impacting reporting and operations. Deemed supplier status applies to non-resident electronic services and resident non-registered suppliers. Obligations include VAT invoicing and returns. Key exceptions exist, but operational involvement influences VAT responsibilities, especially for food delivery and accommodation... Read more

Ireland will implement an e-invoicing regime aligned with the EU’s EN 16931 standard, utilizing the PEPPOL network for secure XML invoice exchanges, requiring business ERP upgrades and expert guidance for compliance and smooth transition. Ireland’s upcoming e-invoicing regime will align with the EU’s EN 16931 structured standard – the same core standard supporting e-invoicing ref... Read more

Norway’s Altinn portal has introduced an email-based login to improve secure access for users without a national ID number, with existing non-ID login methods remaining valid until 19 June 2026, after which a new email-based account will be required. Norway’s digital government portal Altinn has introduced a new login option that allows users to sign in using their email address. The feature... Read more

Denmark has introduced SAF-T 2.0, an updated Standard Audit File for Tax that standardizes transaction-level accounting data and improves transparency, interoperability, and automated data exchange between businesses, auditors, and public authorities. From 1 January 2027, registered digital accounting systems must support SAF-T 2.0, supporting future automated reporting and data-driven compliance... Read more

This document is a professional presentation and compliance guide prepared by Fiscal Solutions that explains the fiscalization framework and e-commerce regulatory environment in Austria. It provides an overview of Austria’s fiscal cash register system, legal obligations, security requirements, and receipt rules, as well as thresholds and exemptions relevant to businesses. The presentation also clarifies how online sales are treated under Austrian law, highlighting when e-commerce transactions are exempt from fiscalization and when cash-on-delivery scenarios trigger fiscal obligations. Read more

Spain’s fiscalization reform is entering its decisive phase. What began as a draft regulatory initiative in February 2022 has matured into a defined legal framework with fixed compliance deadlines and clearly articulated obligations. For retailers and POS vendors operating in Spain, the question is no longer whether fiscalization will apply — but when and under which legal conditions. Read more

Czech Finance Minister rejected criticisms of reintroducing electronic sales records (EET), stating the updated EET 2.0 benefits from two years of business input. Emphasizing broad coverage and modernization, she highlighted its role in addressing market disparities and strengthening fiscal oversight. Czech Finance Minister has dismissed recent criticisms of the planned reintroduction of electroni... Read more

Since 1 January 2026, São Paulo has discontinued the SAT fiscal device, making NFC-e (model 65) the only valid fiscal document for retail sales, with any SAT-issued receipts now considered legally invalid. Businesses must transition to NFC-e with compliant software and a digital certificate to avoid penalties, operational disruptions, and compliance risks. Since January 1, 2026, the fiscal device... Read more

The Revenue Agency has issued a technical guide requiring businesses to digitally link payment terminals with electronic cash registers starting in 2026, ensuring card payments are automatically matched with fiscal records. Read more