The Italian Revenue Agency has launched a new online service that allows retailers to virtually link their telematic cash registers (RT) with electronic payment terminals through the “Invoices and Fees” portal, as required under the 2025 Budget Law for transactions from January 1, 2026. Merchants must register existing POS devices by April 20, 2026, while newly activated terminals must be linked w... Read more

Italy has clarified that the obligation to connect payment terminals with fiscal cash registers applies only to activities that require fiscal receipts, such as bar and restaurant operations, while activities like bowling managed through SIAE ticketing systems or certain amusement games remain exempt. The ruling also confirms that a single POS device can be used across multiple activities, provide... Read more

Poland’s Sejm has approved a bill postponing the obligation for rail carriers to use cash registers from January 1, 2026, to April 1, 2027, to give operators more time to prepare. The delay is intended to align transport regulations with broader tax system developments and ensure that national tax recording systems are fully ready before the requirement takes effect. The Sejm has officially passed... Read more

This document is a technical overview for a fiscalization system, specifically for Denmark’s cash register and SAF-T reporting framework. Read more

Foreign businesses operating in Norway must register with the Brønnøysund Register Centre to obtain a Norwegian organisation number, typically as a Norwegian-registered foreign company (NUF), even if they do not have a physical presence in the country but employ staff there. Read more

Italy has introduced a new obligation requiring merchants to digitally link electronic payment instruments (POS terminals) with fiscal tools used to certify and transmit daily receipts, such as telematic recorders (RT) or the Online Commercial Document system. Read more

This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more

This is a new Operational Guide published by the Italian Revenue Agency, outlining the mandatory connection between electronic payment instruments and tools used for the electronic certification and transmission of daily receipts (RT—telematic recorders). Read more

France has issued updated guidance on its upcoming mandatory transaction e-reporting system, clarifying that businesses must electronically transmit VAT data for B2C transactions (aggregated daily totals) and international B2B transactions subject to French VAT. Reporting frequency will depend on the company’s VAT regime, and while B2C reporting excludes customer details and transaction-level data... Read more

This document provides a structured and formal overview of the mandatory e-Invoicing and e Reporting framework in France. The reform represents a major transformation of the VAT reporting ecosystem and introduces structured electronic invoicing and digital transaction reporting for VAT control purposes. Read more

In January 2026, Albania enacted Law No. 79/2025, strengthening tax compliance by introducing automated VAT return filing, mandatory electronic communication with tax authorities, and transparency requirements for online businesses. The law also lowers cash payment limits and enhances enforcement measures to reduce the shadow economy, while late-filing penalties and compliance reviews remain appli... Read more

The UAE e-invoicing model involves a decentralized, Peppol-based framework for in-scope transactions, including B2B, B2G, G2B, and G2G, while excluding B2C. Suppliers must appoint one ASP for e-invoices, maintaining compliance responsibility. Onboarding involves understanding requirements, selecting an ASP, and testing exchanges. Six invoice categories exist, with specified regulations for special... Read more