The draft law mandates businesses in the Czech Republic to electronically record sales using EET 2.0, reporting transactions in real-time, with specific requirements and penalties for non-compliance. Read more

Portugal has no general B2B e-invoicing clearance mandate, but it has strict digital tax controls. Invoices must be issued through AT-certified software, include ATCUD and QR codes, and be reported monthly via SAF-T Billing. B2G structured e-invoicing is mandatory for all public-sector suppliers, and from 1 January 2027, PDF invoices in B2B and B2C will require a Qualified Electronic Signature. Po... Read more

This is a country compliance and fiscalization overview document focused on registration processes in Malta, explaining VAT registration, fiscal cash register registration, and POS approval/registration requirements for retailers and businesses operating under the Maltese fiscalization framework. Read more

Vietnam's new Law on Tax Administration expands e-invoicing to overseas businesses on digital platforms starting July 2026, enabling registration for foreign suppliers from June 1, 2025. The 2019 e-invoicing framework has been replaced by a new Law on Tax Administration in Vietnam, which broadens the scope of e-invoicing to specifically cover overseas businesses and individuals using digital platf... Read more

Singapore has opened one-time online registration for Pillar Two taxes, including MTT (Multinational Top-up Tax), DTT (Domestic Top-up Tax), and GloBE (Globus Anti-Base Erosion) reporting. In-scope MNE (Multinational Enterprise) groups with at least €750 million in revenue and a Singapore connection must register within six months after their first applicable financial year, with future filings ha... Read more

Germany allows e-invoices to be sent by email, but the attached invoice must be in a compliant structured format such as XRechnung or ZUGFeRD with XML, while ordinary PDFs, scans, Word/Excel files, or invoice text in the email body do not qualify as legal e-invoices. Germany allows businesses to send e-invoices by email, but only if the invoice is attached in a legally valid structured format. A s... Read more

Turkey’s VUK General Communiqué No. 593 allows certain e-tax documents to be issued directly through approved new generation payment recording devices, making POS/payment systems a certified fiscal point for electronically signing, transmitting, and reporting transaction data to the Turkish Revenue Administration. Turkey has introduced a new framework that allows certain electronic tax documents t... Read more

Slovakia rejected a proposal to raise the VAT registration threshold from €50,000 to €83,000, so current VAT registration rules remain unchanged. Small businesses will therefore continue to follow the existing thresholds and obligations. The Slovak Parliament rejected proposed legislation on 7 May 2026 that would have increased the VAT registration threshold from €50,000 to €83,000 from... Read more

The Finnish Tax Administration will offer selected taxpayers e-invoice proposals for certain 2026 tax payments. If accepted, future tax invoices will be sent directly to the taxpayer’s online or mobile bank with pre-filled payment details, helping reduce paper mail and avoid late-payment interest The proposal will appear in the taxpayer’s online or mobile bank for 30 days. If accepted, futur... Read more

Electronic Tax Documents (DTE) are for B2B, requiring buyer identification and VAT credit, while e – receipts (Boleta Electrónica) is for B2C, allowing anonymity and no VAT credit. Identification becomes mandatory after 135 UF. Printed versions required for in-person sales; digital signatures are necessary. While both are XML-based electronic documents, Electronic Tax Documents (Factura Electr&oac... Read more

Sweden will introduce stricter VAT anti-fraud measures from July 1, 2026, giving the Tax Agency broader powers over VAT registration checks, cancellations, invalidations, and input VAT credits. The government's proposal for stricter measures against value-added tax (VAT) fraud was approved by the Riksdag. Reducing fraud and stopping tax evasion are the goals. According to the recommendations, the... Read more

Brazil’s new CBS/IBS dual VAT rules significantly expand tax obligations for foreign suppliers and digital platforms, requiring registration, electronic fiscal-document readiness, and future split-payment compliance from August 1, 2026, with financial exposure expected from 2027. Brazil has published new implementing rules for its indirect tax reform, introducing a new dual VAT system made up of t... Read more

Luxembourg already requires structured e-invoices for B2G transactions, while B2B e-invoicing remains optional in early 2026. However, mandatory B2B e-invoicing is expected to be introduced gradually between 2028 and 2030, so businesses are encouraged to modernize their invoicing systems in advance. Luxembourg is taking a gradual approach to electronic invoicing. Since the December 2021 law, busin... Read more

The Slovak Financial Administration reminded entrepreneurs to ensure cash registers and printers correctly print all Slovak characters, including diacritics. Non-compliant devices may lead to fines, so businesses are advised to check settings and consult their service provider if needed. Under Act No. 384/2025 Coll., cash register printers must support all Slovak characters. Non-compliant cash reg... Read more

Spain clarified that card payment terminals are not automatically treated as billing systems under the RRSIF if they are used only to process payments. They fall within the RRSIF only when they perform invoicing functions, such as creating, storing, modifying, or managing invoice data, or when they are integrated into a wider billing system. Spain’s tax guidance has clarified an important qu... Read more