Starting January 1, 2026, Brazil will fully transition to the NFC-e digital receipt system, replacing all legacy fiscal hardware with real-time, XML-based digital authorization by SEFAZ. This nationwide reform modernizes retail fiscalization, enhances tax oversight, and standardizes compliance through fully digital, software-driven receipts. Brazil is completing its transition to a fully digital f... Read more

Businesses with low revenue can switch to annual VAT returns easily. Thousands of businesses are already submitting their VAT returns annually rather than quarterly. This is achievable for businesses with an annual revenue not surpassing CHF 5,005,000 and that have filed and settled their returns promptly for the last three years. Changing is easy and can be performed directly in the ePortal servi... Read more

From January 1, 2026, a new electronic VAT refund system for non-EU visitors will be implemented with specific requirements for sellers. With effect from January 1, 2026, the amendment establishes a new electronic system for returning VAT to visitors from non-EU nations. The fundamental requirements—non-EU resident, personal use, export within three months, CZK 2,000 per receipt, including... Read more

As of 1 January 2026, the exemption from issuing receipts for retailers predominantly selling newspapers, tobacco products, stamps, and postal valuables is abolished, making fiscal receipt issuance mandatory. The amendment leaves existing exclusions unchanged for activities such as gambling, vending machine sales, and certain direct agricultural sales under Article 64(1) of the General Tax Act. Ef... Read more

Germany and France will jointly update their hybrid e-invoice formats ZUGFeRD and Factur-X on 15 January 2026 to align with EN 16931 and support their upcoming B2B e-invoicing mandates. The new version expands technical capabilities, improves interoperability, and ensures full compatibility between both formats as Europe prepares for unified digital reporting under ViDA Germany and France have ann... Read more

China is moving toward a fully digital, real-time VAT invoicing system through e-fapiao. Fully digital invoices have been available nationwide since December 1, 2024, with full mandatory adoption expected by late 2025. The system uses real-time clearance for domestic B2B and B2C transactions, requires standardized electronic invoices, and enables instant reporting to tax authorities. All VAT-regis... Read more

This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NFC-e (model 65) and serves as the core technical and operational reference for Brazil’s electronic invoicing system. It explains the legal framework, concepts, and lifecycle of electronic invoices, including issuance, authorization, contingency scenarios, cancellation, correction events, and recipient manifestation. A major focus is placed on the technical architecture, detailing XML structures, digital signatures, access keys, numbering rules, validation logic, and web services used to communicate with SEFAZ and the national environment. Read more

This document is the Brazilian Taxpayer Guidance Manual (MOC) version 7.0 for NF-e (model 55) and NFC-e (model 65) and serves as the core technical and operational reference for Brazil’s electronic invoicing system. It explains the legal framework, concepts, and lifecycle of electronic invoices, including issuance, authorization, contingency scenarios, cancellation, correction events, and recipient manifestation. A major focus is placed on the technical architecture, detailing XML structures, digital signatures, access keys, numbering rules, validation logic, and web services used to communicate with SEFAZ and the national environment. Read more

This document is the Brazilian Technical Standards Manual for the DANFE NFC-e with QR Code, version 6.0 (March 2025), and it defines how the printed or digital representation of the NFC-e (electronic consumer invoice) must be structured and displayed. Read more

This document is the Brazilian Technical Standards Manual for the DANFE NFC-e with QR Code, version 6.0 (March 2025), and it defines how the printed or digital representation of the NFC-e (electronic consumer invoice) must be structured and displayed. Read more

This document is Technical Note 2025.002-RTC , which defines how Brazil’s tax reform under Complementary Law No. 214/2025 is implemented in electronic invoices NF-e (model 55) and NFC-e (model 65). It introduces the technical, structural, and validation changes required to support the new consumption taxes: IBS (Goods and Services Tax), CBS (Contribution on Goods and Services), and IS (Selective Tax). Read more