Croatia's Tax Authority will replace the Fiskalcis application certificate on September 8, 2026; businesses must update devices beforehand to avoid issues. Croatia’s Tax Authority has announced that its Fiskalcis application certificate used in the final-consumption fiscalization system will be replaced on September 8, 2026 at 5:00 a.m. The Fiskalcis certificate is used by the Tax Authority... Read more

Slovakia's electronic invoicing starts 1 January 2027; all businesses must receive structured e-invoices. Slovakia’s Financial Administration has published new guidance to resolve misconceptions about the upcoming mandatory electronic invoicing system, confirming that it will begin on 1 January 2027. The Guide regulates: Mandatory start date: VAT payers must issue structured e‑invoices f... Read more

The Czech Tax Authority has clarified that vending machines are exempt from Sales Record Act unless involving direct customer interaction. Self-service gas stations and food stores must still record sales. The Tax Authority of the Czech Republic has clarified that sales made through vending machines are excluded from the obligation to record sales under the Sales Record Act-fiscal law, but under c... Read more

Malta’s tax authority updated rules for Article 11 SMEs, mandating compliant receipts, standardized identifiers, and specific formats indicating VAT exemptions, enhancing transparency and compliance in fiscal operations. Malta’s Commissioner for Tax and Customs has published updated rules requiring small and medium enterprises (SMEs) registered under Article 11 of the VAT Act to config... Read more

Brazil's electronic invoicing system will adapt to the new IBS and CBS taxes as part of a VAT reform from 2026 to 2032. Rollout phases include updates to core fiscal documents starting August 3, 2026, with requirements expanding through December 2026 and into 2027. Brazil has published the implementation timetable for adapting its electronic invoicing system to the new State VAT (IBS) and Federal... Read more

The Czech Republic's new EET 2.0 system will start on 1 January 2027 for all entrepreneurs, with no gradual implementation. Preparations begin 1 November 2026, including obtaining certificates. A pilot mode in January allows businesses to fine-tune cash registers for compliance. The Tax Authority of Czech Republic has confirmed that the new EET 2.0 fiscalizaation system will come into effect on 1... Read more

The ATO has released draft LI 2026/D19 to replace the existing GST determination for eligible restaurants, cafés and catering businesses, allowing the current simplified GST framework to continue after the 2016 instrument is repealed. Eligible businesses must remain GST-registered, operate in the relevant sector and stay within the small enterprise turnover threshold. The draft is under con... Read more

The purpose of this document is to provide the most important information regarding the issuance of the e-receipts in Belgium, that is what conditions must be met for a receipt to be considered a receipt in electronic form.