Ghana has enacted a package of tax, VAT, excise and customs reforms. For retailers, the main areas to watch are the VAT registration threshold, excise treatment of selected goods and customs rules affecting imports, while no new POS or fiscalization requirement is identified. Ghana has published a broad package of legislative reforms covering VAT, excise duties, customs, income tax and energy sect... Read more

The Philippines has extended the electronic invoice issuance deadline for specified taxpayers to December 31, 2026. The deadline covers e-commerce businesses, Large Taxpayers and certain computerized accounting system users, but does not yet make broader electronic sales reporting mandatory. The December 31, 2026 deadline for electronic invoicing in the Philippines is not a newly announced require... Read more

Brazilian micro and small businesses have until September 30, 2026 to make important tax choices for 2027, including joining the Simplified Tax Regime and deciding whether the new dual VAT taxes will be paid within the simplified regime or separately. Brazil’s Federal Tax Authority announced on September 1, 2026, that micro and small businesses have until September 30, 2026 to make tax elect... Read more

Denmark is proposing an opt-out the Danish e-Invoicing infrastructure (Nemhandel) registration model for users of registered digital standard bookkeeping systems, alongside default E-Invoice presentation, Danish National Electronic Identification System (MitID) identity checks and stricter master-data controls from late 2026 and January 2027. The Danish Business Authority (Erhvervsstyrelsen) has p... Read more

The purpose of this document is to present how vending machines are treated in the Czech Republic, in accordance with the relaunched fiscalization known as EET 2.0 and other related requirements.

Serbia has amended its Law on Fiscalization to introduce an immediate one-year ban on business activity where a receipt contains a QR code not generated through the Tax Administration’s fiscalization system or one that does not correspond to the recorded transaction.  Serbia has introduced a new enforcement rule under the Law on Fiscalization aimed specifically at receipts carrying inva... Read more

The purpose of this document is to describe how electronic invoices are handled in Brazil. This document explains e-Invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Brazil.

Overview of NF-e web services and technical access points used by Brazilian tax authorities.

The UK is considering making online marketplaces responsible for VAT on more B2C sales made by UK businesses. The proposal could affect e-commerce sellers, takeaway businesses and platforms, but no new rules have yet been adopted. The UK Government is considering extending existing online marketplace VAT liability rules so that platforms, rather than UK sellers, would account for VAT on certain B2... Read more

Malaysia has raised the mandatory e-Invoice threshold from RM1 million to RM3 million from 1 September 2026. More than 1.1 million MSMEs will be exempt, while voluntary e-Invoice adoption remains encouraged as part of Malaysia’s wider digitalisation strategy. Malaysia’s Inland Revenue Board (IRB) has confirmed that micro, small and medium enterprises (MSMEs) with annual sales below RM3... Read more

Luxembourg’s Bill No. 8815 proposes mandatory domestic B2B E-Invoicing from 2028, with Peppol as the planned common network. Businesses would first need to receive structured invoices, followed by phased issuance obligations through 2029. Luxembourg is preparing to extend mandatory E-Invoicing from its existing business-to-government framework to qualifying domestic business-to-business tran... Read more

Official XSD schemas defining the structure and validation rules for NF-e/NFC-e events introduced in connection with Brazil’s RTC and the IBS/CBS framework.