Japan has approved an outline to temporarily cut the consumption-tax rate on qualifying food and beverages from 8% to 1% from April 1, 2027 to March 31, 2029. Retailers would face significant POS, pricing and accounting changes, but legislation must still pass the Diet (national parliament). Japan’s Cabinet approved an outline on September 15, 2026 for a temporary reduction in the consumptio... Read more

Cyprus has clarified how VAT applies to medical and related services through Circular 4/2026. The guidance explains when healthcare is VAT-exempt, when the reduced 5% rate applies, and when services are subject to normal VAT treatment. The Cyprus Tax Department issued Circular 4/2026 on 26 August 2026, providing updated guidance on the VAT treatment of medical care and related services under Cypru... Read more

Poland is preparing two major digital tax solutions: e-VAT, offering pre-filled VAT settlements, and KeKR, a free fiscal-receipt application for retail sales. KeKR changes are planned from July 2028, while e-VAT should start for the first taxpayers in late 2029. The Polish Ministry of Finance is preparing another major step in the digitalization of the country's tax system. Draft project UD473 has... Read more

Lithuania’s VMI has approved new rules for its Tax Inspectorate- VMI Savitarna self-service environment, effective 25 November 2026. The change reorganizes access and user-rights administration for VMI e-services but does not directly change i.EKA or POS fiscalization rules. Lithuania’s State Tax Inspectorate under the Ministry of Finance, Valstybinė mokesčių inspekcija (VMI), has anno... Read more

From January 1, 2027, certain Croatian taxpayers outside the VAT register will also have to issue e-Invoices for domestic transactions. The Tax Administration is upgrading MIKROeRAČUN so eligible users can issue, receive, fiscalize and store eInvoices without purchasing an additional solution. The Croatian Tax Authority announced that it is upgrading its MIKROeRAČUN application to support the next... Read more

Slovakia has reminded taxpayers that September 30, 2026 is the final deadline for deferred 2025 income tax returns involving foreign-source income and for 2025 EU VAT refund applications. The notice confirms existing obligations rather than introducing new tax rules. The Slovak Financial Administration has reminded taxpayers that September 30, 2026 is the final deadline for two separate compliance... Read more

The purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.

The purpose of this document is to explain payment media in Austria, with a focus on modern payment media. 

The UAE Federal Tax Authority has reminded Corporate Tax taxpayers with financial years ending on 31 December 2025 that they must file their Tax Returns and pay any Corporate Tax due by 30 September 2026. The reminder also covers Small Business Relief and record-keeping duties. The United Arab Emirates Federal Tax Authority (FTA) has called on all persons subject to Corporate Tax to meet their fil... Read more

Serbia has introduced an immediate one-year business prohibition for specified QR-code irregularities on Fiscal Receipts.

Belgium has approved a preliminary draft introducing near real-time reporting of invoice data, currently expected from 2028. The proposal builds on mandatory B2B e-invoicing, while there are no current proposals about that ordinary B2C retail receipts for this upcoming change. Belgium has moved to the next stage of its VAT digitalisation programme, where the Council of Ministers approved a prelimi... Read more

Czech EET 2.0 lists payment by virtual asset among recognised contact payments, so traders accepting cryptocurrency will record such sales as they do cash or card. Parliament confirmed the law on 9 September 2026; full operation starts on 1 January 2027. The Czech Republic is rebuilding its electronic sales recording system. EET 2.0 replaces EET 1.0, which was introduced in 2016 and discontin... Read more

Denmark plans to halve VAT on food and apply zero VAT to fruit and vegetables from 2028, while zero VAT on printed books, e-books and audiobooks is expected from 2027. Retailers may need new product-level VAT mappings in POS and ERP systems. Denmark is preparing two VAT changes that could directly affect retail pricing and Point-of-Sale System configuration. The government plans to halve VAT on fo... Read more

Greece has activated myDATA version 2.0.2, expanding the digital management of goods movements, deliveries, returns and receiving documents. The update affects ERP systems, e-Invoicing providers, carriers, recipients and businesses preparing for the next mandatory phase. The Greek Tax Authority (AADE) put myDATA version 2.0.2 into production on September 10, 2026, introducing additional functional... Read more