The Italian Senate adopted the PNRR Decree (Legislative Decree No. 19/2026), allowing businesses from April 15 to use bank statements and digital communications from financial institutions as valid proof of payment instead of POS slips. While this simplifies documentation and enables digital storage, companies must still retain records for 10 years and continue issuing fiscal receipts and invoices... Read more

France's e-invoicing reform encompasses more than just Factur-X, PDP accreditation, and the September 2026 implementation date. The operational framework as per AFNOR XP Z12-014 outlines 44 standardized B2B use cases referenced by DGFiP. These use cases detail the necessary flow of ERP billing scenarios through PDPs and other systems. Key areas include core B2B invoicing, credit notes, special com... Read more

The Director General of Customs issued Public Ruling No. 01/2026 on foreign currency exchange rates for service and sales tax invoices, detailing conversion into Malaysian Ringgit (MYR). It applies to registered service providers and manufacturers. Invoices must reflect applicable exchange rates from specified sources, used consistently for a year. The ruling clarifies rates for imported goods and... Read more

The Federation of Bosnia and Herzegovina has introduced a new fiscalization law, effective February 12, 2026, mandating e-invoicing and real-time reporting for B2G, B2B, and B2C transactions through a centralized digital platform, replacing device-based systems. Businesses must issue EN 16931-compliant e-invoices and report transactions in real time, with full implementation within 18 months, sign... Read more

Online pairing between fiscal devices and payment terminals becomes possible from April 20, 2026, via the Invoices and Fees Portal, where merchants must link cash register serial numbers with POS terminal data. Existing terminals must be connected by April 20, 2026, while new terminals follow a rolling deadline, supported by guidance and FAQs from the Italian Revenue Agency. Online pairing between... Read more

Belgium has confirmed final deadlines for hospitality businesses to upgrade to GKS 2.0 fiscal cash register systems, with the tolerance period ending on 31 March 2026 and stricter enforcement starting from April 2026. A final transition window extends into June 2026 for new installations, after which businesses must comply or demonstrate active migration, as part of a phased rollout through 2028.... Read more

Hungary’s Government Decree 80/2026 introduces a mandatory requirement from 1 September 2026 for fuel stations to append standardized codes (e.g., #NB#, #PB#) at the end of fuel item names on receipts and invoices to ensure accurate real-time reporting. The codes must appear as the final element in both cash register and invoicing system fields, with non-compliance potentially leading to rejected... Read more

Brazil’s SINIEF Adjustments No. 10–13/2026 introduce greater flexibility in electronic invoicing, allowing retailers to choose between NF-e and NFC-e, reduce printing through digital receipts (DANFE Type 2), and maintain offline contingency options. While this simplifies operations and accelerates digitalisation, e-invoices remain mandatory in specific cases, with key changes rolling out between A... Read more

Poland’s VAT Act requires businesses to record invoices individually with the contractor’s NIP in VAT registers, while fiscal receipts can serve as simplified invoices only if they include the buyer’s VAT number. Under transitional rules, such receipts are allowed outside the National e-Invoicing System (KSeF) until the end of 2026, after which all simplified invoices must be issued through KSeF f... Read more

Switzerland's VAT includes a standard rate of 8.1%, reduced rate of 2.6% for essentials, and special rate of 3.8% for accommodations. Potential future increases may finance defense spending. VAT (Mehrwertsteuer / TVA / IVA) is one of Switzerland’s most important indirect taxes. It is added by the seller to the price of most goods and services and paid to the authorities. Unlike in EU countri... Read more

Cyprus will temporarily reduce the VAT rate on certain electricity supplies from 8% to 5% for households and specific users, effective from 1 May 2026 to 31 March 2027 under Decree No. K.D.P. 167/2026. Cyprus has announced a change to its value-added tax (VAT) schedule, lowering the reduced VAT rate on certain electricity supplies. According to Decree No. K.D.P. 167/2026, published in the Officia... Read more

France will transfer VAT rules from the General Tax Code (CGI) to the new Code of Taxes on Goods and Services (CIBS) from September 1, 2026, modernizing the legal structure without changing core VAT principles. While the reform mainly reorganizes legislation for greater clarity and consistency, businesses will need to update systems and processes during a transitional period where both frameworks... Read more

Belgium has extended the grace period for mandatory implementation of the GKS 2.0 certified POS system until 30 June 2026 due to insufficient system availability, allowing businesses to choose between early adoption, registration, or temporary use of GKS 1.0. Read more

North Macedonia has extended the temporary 10% reduced VAT rate on certain fuel products until April 20, 2026, requiring businesses to continue applying and reflecting the rate correctly in pricing and invoicing. North Macedonia’s Tax Authority has prolonged the temporary reduced VAT rate of 10% on certain fuel products. The measure, originally set to expire on April 6, will now remain in fo... Read more

Spain has introduced temporary energy tax relief measures effective from March 21, 2026, reducing VAT on electricity from 21% to 10% and lowering other energy-related taxes to mitigate rising costs for households and small businesses amid geopolitical tensions. In response to soaring energy prices triggered by geopolitical tensions in the Middle East, particularly the ongoing conflict in Iran, the... Read more

In 2026, Estonia's standard VAT rate is 24%, with reduced rates of 9% for specific goods and 0% for exports. Businesses must register for VAT when turnover exceeds €40,000, with a streamlined digital application process. In 2026, the standard VAT rate in Estonia is 24%. This rate applies to the vast majority of goods and services, including retail trade, online sales, advisory, marketing, IT, and... Read more