Fiscal Solutions - latest fiscal news

UK Plastic Packaging Tax: New Mass Balance Rules for Chemically Recycled Plastic from 2027

2026-09-17T08:18:00+02:00

From April 1, 2027, UK manufacturers and importers that want chemically recycled plastic to count toward the 30% Plastic Packaging Tax threshold must use an approved mass balance approach supported by certification, batch declarations and supply-chain evidence.

New event was created: Join our free webinar: Norway Fiscalization Update: System Overview, In-House Development and Key Changes

2026-09-17T08:18:00+02:00

Norway’s fiscalization framework comes with specific requirements for POS systems, software providers and businesses operating in the retail sector. In this webinar, Ivana Picajkić, is a Legal Consultant, will provide a practical overview of how the system works, explain the Declaration of Conformity process and look at the rules for developing an in-house POS solution.

Germany’s New External Tax Audit Rules Enter Into Force

2026-09-17T08:17:00+02:00

Germany’s new External Tax Audit Regulation (ApO) entered into force on September 10, 2026. It replaces the BpO 2000 and introduces updated rules on cooperation with tax authorities, audit planning, group audits and penalties for insufficient cooperation.

Malaysia updates e-Invoice rules with specific guideline version 4.9

2026-09-17T08:16:00+02:00

Malaysia has updated its e-Invoice framework with Specific Guideline Version 4.9, published on 7 September 2026. The update adds dedicated SVDP guidance and follows the increase of the e-Invoice exemption threshold from RM1 million to RM3 million.

New document was uploaded: Country overview - Iceland

2026-09-16T11:36:00+02:00

This document provides a high-level overview of Iceland’s retail compliance environment, including POS requirements, fiscalization status, receipts, invoices and the main applicable laws.

New document was uploaded: Legal requirements - Iceland

2026-09-16T11:36:00+02:00

This document provides a comprehensive overview of Iceland’s retail legal requirements, covering VAT, POS and cash registers, business processes, documents, reporting, e-invoicing, archiving and compliance.

New document was uploaded: E - invoicing system in Iceland

2026-09-16T11:35:00+02:00

This document explains Iceland’s e-invoicing framework, including mandatory B2G e-invoicing, voluntary B2B use, accepted formats, invoice requirements and archiving rules.

New document was uploaded: Payment methods in Iceland

2026-09-16T11:35:00+02:00

This document provides an overview of payment methods in Iceland, focusing on cash, debit and credit cards, digital wallets and bank transfers.

New document was uploaded: Important Characteristics of the System - Iceland

2026-09-16T11:35:00+02:00

The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system of Japan.

New document was uploaded: Legal Q&A - Iceland

2026-09-16T11:35:00+02:00

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, the registration process and the applicable laws and regulations.

New document was uploaded: Regulation No. 5052013 (EN)

2026-09-16T11:34:00+02:00

Iceland’s Regulation No. 505/2013 sets the rules for electronic invoices, electronic accounting, data storage, document traceability, system controls and electronic data exchange.

New document was uploaded: The Consumer Purchases Act No. 482003 (EN)

2026-09-16T11:34:00+02:00

Iceland’s Consumer Purchase Act sets the rules for B2C sales, including delivery, product defects, consumer and seller obligations, remedies, cancellations, returns and damages.

New document was uploaded: The Value Added Tax Act No.501988

2026-09-16T11:34:00+02:00

Iceland’s Value Added Tax Act regulates VAT liability, taxable transactions, tax rates, VAT accounting, invoicing, reporting, payment, imports, refunds and penalties.

New document was uploaded: Accounting Act No. 1451994 (EN)

2026-09-16T11:33:00+02:00

Iceland’s Accounting Act sets the core rules for bookkeeping, accounting records, annual accounts, document retention, internal controls, audits and penalties for accounting violations.

Norway VAT Reform: Tax Commission Recommends Raising the 12% Rate to 15%

2026-09-16T09:00:00+02:00

Norway’s Tax Commission recommends increasing the 12% VAT rate to 15%, affecting passenger transport, accommodation and several leisure and cultural services. The proposal is part of a wider tax reform report and has not yet been adopted.

Uruguay Extends Tourism VAT Reduction Until September 30, 2026

2026-09-16T08:59:00+02:00

Uruguay has extended its 9-percentage-point VAT reduction for qualifying tourism services paid electronically until September 30, 2026. Restaurants, event services, car rentals and other affected businesses must ensure correct payment and receipt handling.

Germany Clarifies Mandatory E-Invoicing Requirements Ahead of 2027

2026-09-16T08:59:00+02:00

Germany’s Federal Ministry of Finance has clarified main requirements for mandatory e-Invoicing ahead of the end of the first transition period on December 31, 2026, covering invoice content, corrections, validation, rebates and possible penalties.

New document was uploaded: External Audit Regulations - ApO (EN)

2026-09-15T14:04:00+02:00

Germany’s External Audit Regulations (ApO) set the procedural framework for tax audits, including audit scope, taxpayer cooperation, group audits, reporting, and coordination between tax authorities.

New document was uploaded: External Audit Regulations - ApO (DE)

2026-09-15T13:59:00+02:00

Spain moves forward with mandatory B2B E-Invoicing and Invoice Status Reporting

2026-09-15T08:38:00+02:00

Spain is moving closer to mandatory B2B e-invoicing, with large businesses expected to enter the system from October 2027. The new framework combines structured invoices, a public AEAT platform and mandatory reporting of invoice payment and rejection status.

How are invoices processed via fiscalization EET 2.0 in the Czech republic?

2026-09-15T08:30:00+02:00

Czech EET 2.0 clarifies how invoice payments will be treated under the new sales-registration rules. The decisive factor is not whether a payment relates to a B2B or B2C invoice, but whether the customer pays through a contact. This rulles reffers on invoices as well. Tax administration confirmed this approach.

Slovakia eFaktura: First Conference Clarifies Practical Preparation for the 2027 Mandate

2026-09-15T08:24:00+02:00

Slovakia’s first regional eFaktura conference was fully booked, showing strong demand for practical guidance before the 2027 E-Invoicing mandate. The Financial Administration focused on digital postmen, software connections and simple solutions for different business sizes.

Croatia Updates B2C Fiscalization Rulebook from January 1, 2027

2026-09-14T08:30:00+02:00

Croatia has updated its rules for fiscalization of final-consumption receipts. From January 1, 2027, changes will affect digital certificates, technical requirements, self-service payments and several existing fiscalization procedures.

Belgium Plans to Restrict Vape Flavours from September 2028: What Changes for Retailers?

2026-09-14T08:29:00+02:00

Belgium plans to restrict flavoured e-cigarettes from September 1, 2028. For affected retailers, the proposed change concerns which vape products may be sold and how product assortments are managed, rather than a new GKS 2.0 or cash register requirement.

France Clarifies Restaurant Invoice Treatment under E-Invoicing Reform

2026-09-14T08:29:00+02:00

France’s clarifies how restaurant expenses move between cash-register e-reporting and B2B e-invoicing.

Ghana Enacts 2026 Tax, VAT and Customs Reforms: What Retailers Should Bear In Mind?

2026-09-11T08:16:00+02:00

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.

Brazil: Simplified Tax Regime Businesses Must Choose Their Dual VAT Model by September 30, 2026

2026-09-11T08:15:00+02:00

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.

Philippines E-Invoicing: Which Businesses Must Comply by December 31, 2026?

2026-09-11T08:15:00+02:00

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.

Denmark: New Rules Proposed for E-Invoicing Through Digital Bookkeeping Systems

2026-09-11T08:14:00+02:00

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.

New document was uploaded: Vending machines-Czech Republic-EET 2.0 fiscalization

2026-09-10T15:11:00+02:00

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.