Croatia’s Tax Administration has launched a Compliance Testing Portal to support testing of e-invoice exchange, fiscalization, and MPS service solutions under the new Fiscalization Law. From September 1, 2025, all entities intending to act as Access Points must complete mandatory final testing of their systems via this portal. Read more

Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic recording systems with a TSE must report these devices to the tax office through the ELSTER platform. Devices already in use before July 1 must be reported by July 31, 2025, while new or temporary devices must be registered within one month of acquisition or setup. Read more

Poland is advancing its KSeF 2.0 e-invoicing system, with mandatory implementation starting February 1, 2026 for large companies and April 1, 2026 for all others, followed by micro-businesses in January 2027. Key updates include permanent offline invoicing (Offline24), QR code requirements, API changes, and new compliance rules, with public testing and system rollout progressing through late 2025.... Read more

Slovakia’s Financial Administration launched the “Hot Summer 4” campaign to promote proper sales registration in the eKasa system, focusing on education and preventive checks in seasonal and high-risk sectors. With the motto “Better education than a fine,” the initiative encourages both business compliance and public involvement to reduce VAT losses and support fair market practices. The Slovak Fi... Read more

Malaysia’s IRB launched Phase 3 of its e-Invoicing rollout on July 1, making e-Invoicing mandatory for over 50,000 businesses with annual sales between RM5 million and RM25 million. The free MyInvois e-POS System, previously limited to micro-SMEs, is now available to businesses with sales under RM750,000 (approx. €150,900) helping SMEs simplify operations through integrated sales, inventory, finan... Read more

Since January 1, 2020, Germany’s Cash Register Security Ordinance (KassenSichV) requires all electronic cash registers to use a certified Technical Security System (TSE) that securely records and signs each transaction to prevent tampering. Businesses must issue receipts for every sale and ensure their systems produce audit-ready data in the standardized DSFinV-K format. Read more

Norway plans to mandate e-invoicing and digital bookkeeping for all businesses by 2028, with full implementation expected by 2030, aiming to simplify tax reporting, reduce fraud, and align with EU standards. A public consultation is underway until October 31, 2025, and the changes are expected to save businesses up to 5 billion NOK annually. The Norwegian Ministry of Finance has opened a public co... Read more

As part of Croatia’s Fiscalization 2.0 project, e-Invoicing in structured XML format will become mandatory for all B2B transactions by VAT-registered businesses starting January 1, 2026. E-Invoices must be exchanged through certified information intermediaries who ensure legal compliance, technical accuracy, and long-term digital archiving. Read more

On July 2, 2025, Bulgaria adopted an updated National Plan for the Introduction of the Euro, reaffirming its target to join the euro area on January 1, 2026. The revision reflects recent technical progress, institutional coordination, and alignment with EU convergence reports confirming Bulgaria’s readiness for euro adoption. On July 2, 2025, the Government of Bulgaria officially adopted an update... Read more

The Norwegian Tax Authority has confirmed that sales and return transactions can appear on the same receipt if the cash register system records them separately and all required receipt details are included. The receipt must clearly display “Salgskvittering” (Sales Receipt) and, if applicable, “Returkvittering” (Return Receipt). Read more

The Netherlands is preparing to implement the EU's VAT in the Digital Age (VIDA) initiative, which mandates e-invoicing for intra-EU B2B transactions from July 1, 2030. While EU rules focus on cross-border transactions, the Dutch government is considering extending mandatory e-invoicing and real-time digital reporting to domestic B2B transactions as well. Policy consultations are underway, with le... Read more

Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF) must comply with new certification requirements, including detailed disclosures about their software and company. To support this, the Spanish Tax Agency (AEAT) has published example templates to guide producers in submitting proper declarations. Read more

Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements. Read more

Starting this month, all business cessation requests in Greece must be submitted through a mandatory digital platform introduced by the AADE, as per regulatory amendment A.1060/2025. The system ensures full compliance by verifying that all fiscal devices (e.g., cash registers) and payment systems are deactivated before allowing the business to legally close. Read more

A new Polish regulation on cash registers took effect on 1 July 2025, updating the 2019 framework with expanded definitions, new reporting types, and detailed technical and operational rules. It introduces stricter obligations for fiscal receipts, error corrections, and return handling, as well as enhanced requirements for device maintenance, data storage, and user training. Read more

Starting July 1, 2025, Portugal’s Tax Portal no longer allows businesses to issue unfilled or blank invoices and invoice-receipts, requiring all documents to be completed digitally at the time of issuance. Invoices not collected by July 14, 2025, or used beyond the transitional period, will be canceled, and any unused forms must be destroyed to comply with the new rules. As of 1 July 2025, the Por... Read more