This series of instructional videos provides an insight into the Polish fiscalization system. Legal and technical aspects of the Polish fiscalization system are presented, and divided into appropriate topics.

UK businesses accepting cash payments of £10,000 or more must register as high-value dealers with HMRC. This includes linked payments and requires compliance with anti-money laundering supervision, along with registration updates and annual fee payments to maintain status. UK businesses that accept or make cash payments of £10,000 or more for goods must register with the Tax Authority... Read more

Dutch B2B e-invoicing remains voluntary in 2026, while government suppliers must use structured invoices. ViDA will require cross-border B2B e-invoicing and digital reporting from 1 July 2030. A structured e-invoice contains data that can be processed automatically and generally follows the European EN 16931 standard. A PDF sent by email is a digital invoice, but it is not normally a structured e-... Read more

Montenegro's new tax laws, published on July 17, 2026, include a VAT Law aligning with EU rules, legislation on VAT fraud, and amendments to various tax laws, all aiming for EU membership readiness and improved tax cooperation. Montenegro published several new and amended tax laws in Official Gazette No. 104/26 on July 17, 2026, with the new Value Added Tax Law representing one of the most signifi... Read more

Latvia's phased e-invoicing mandate includes B2G and G2G from January 1, 2025, with B2B requirements starting January 1, 2028, ensuring compliance with EN 16931 standards. Latvia is introducing structured e-invoicing in phases. B2G and G2G e-invoicing became mandatory on January 1, 2025, while domestic B2B e-invoicing and reporting to the State Revenue Service will become mandatory on January 1, 2... Read more

Vietnam’s updated e-invoicing rules, effective from 1 July 2026, allow foreign suppliers, including e-commerce platforms, to voluntarily issue Vietnamese e-invoices, helping local business customers recover input VAT. The reforms also introduce more flexible invoicing deadlines, expand mandatory e-invoicing to household and individual businesses with turnover above VND 1 billion (€33,40... Read more

Romania's QR code requirement on receipts is postponed to November 1, 2026, pending legislation. Businesses await updates while the necessity of the code is questioned. Romania’s requirement to print a QR code on fiscal receipts is currently expected to apply from November 1, 2026, following two postponements. The measure was introduced in 2024 to help consumers verify whether receipts are... Read more

The Polish Sejm approved VAT Act amendments to simplify compliance, clarify rules, and enhance the VAT system.Main changes affect reporting, registration, and verification, reducing administrative burdens and aligning with CJEU case law. Implementation begins October 1, 2026. The Polish Sejm has approved amendments to the VAT Act and the Tax Identification Number Act, introducing a broad package o... Read more

Ireland has explained the phased implementation of its VAT Modernisation programme, beginning on 1 November 2028, when VAT-registered large corporates must issue structured e-invoices for domestic B2B transactions and report selected data to Revenue in real time. From the same date, all Irish businesses must be able to receive and process structured e-invoices, while the obligations will expand in... Read more

China will make tourist VAT refunds fully paperless from September 1, 2026. The reform will speed up processing and support instant refunds, while purchases below CNY 10,000 (approx. €1,295.79) are generally subject only to random customs checks. The reform is intended to speed up processing at airports and other departure points, expand the use of digital refund service codes, support online... Read more

A Turkish court ruled electronic tax audits require the same safeguards as traditional inspections, necessitating third-party signatures if the taxpayer is absent. A recent Turkish court ruling has confirmed that electronic tax audits must follow the same procedural safeguards as traditional inspections. Under Turkish tax law, the authorities may cancel a taxpayer’s registration if analysis... Read more

This document explains how fiscal hardware devices and Electronic Data Issuance Service Provider (EDISP) software are certified in Greece. It first introduces the two main compliance models, then summarises the legal basis for approval, describes the certification process for hardware fiscal devices, and explains the separate licensing process for EDISP software.