Fiscal Solutions - latest fiscal news

Malta introduction gaming VAT exemption from October 2026

2026-10-12T08:12:00+02:00

From 1 October 2026, Malta significantly narrows its VAT exemption for gambling. Most remote gaming services are now taxable, while the exemption remains mainly for low-risk games, occasional approved junkets and certain on-site betting. Operators may also gain broader input VAT recovery rights.

Norway: SAF-T Financial Version 1.40 Becomes Mandatory from January 2027

2026-10-12T08:11:00+02:00

Norway will require SAF-T Financial version 1.40 for accounting periods beginning on or after January 1, 2027. The update changes the required accounting data export format but does not introduce periodic SAF-T reporting. Businesses and software providers should review their systems before the deadline.

Greece Postpones Second e-Invoicing Wave to November 2026

2026-10-12T08:11:00+02:00

Greece has moved the second phase of mandatory e-Invoicing to November 2, 2026. Businesses with 2023 gross revenue of up to €1 million receive a transition period until January 31, 2027, before approved e-Invoicing channels become exclusive.

Cyprus expands zero VAT to bread, milk, coffee, meat, and other essential food products

2026-10-12T08:10:00+02:00

Cyprus has expanded its temporary 0% VAT regime for essential goods. Meat and fish are zero-rated from 1 October 2026, while bread, milk, coffee, sugar and baby food follow from 12 October. The measure will remain in force until 31 May 2027.

Slovenia proposes VAT Act changes linked to EU VAT in the Digital Age reform

2026-10-09T07:22:00+02:00

Slovenia has published a new draft amendment to its VAT Act to begin implementing EU VAT in the Digital Age rules. The proposal is planned to start applying in 2027 and forms part of a wider EU reform covering OSS/IOSS, platforms, VAT registrations and future digital reporting.

Austria: Digital Receipt Rules Have Started to Apply as of October 1, 2026

2026-10-09T07:20:00+02:00

Since October 1, 2026, Austrian businesses have been allowed to provide Fiscal Receipts digitally, including through email, apps or on-site QR codes. Receipt issuance remains mandatory, customers retain the right to paper receipts, and tax authorities have announced increased inspections of digital receipt procedures.

Spain sets final B2B e-invoicing timeline, with first mandate starting in October 2027

2026-10-09T07:19:00+02:00

Spain has triggered the final countdown for mandatory B2B e-invoicing. Large businesses must comply from 6 October 2027, followed by most remaining businesses in October 2028, while certain self-employed taxpayers receive until October 2029 for invoice-status reporting.

Sweden: XML export from journal memory becomes mandatory from 1 January 2027

2026-10-09T07:18:00+02:00

From 1 January 2027, every cash register in Sweden must meet SKVFS 2021:17. For registers with journal memory, this means registrations must be exportable to an XML file valid against the Swedish Tax Agency’s schema. The rules date from 2021; what ends now is the transitional period.

New document was uploaded: Payment methods in the Netherlands

2026-10-08T09:56:00+02:00

This document is about a common digital payment method in the Netherlands and how the country is using this payment method in retail.

New document was uploaded: E-invoicing system in the Netherlands

2026-10-08T09:46:00+02:00

This document summarizes the main e-invoicing rules in the Netherlands, including B2G and B2B requirements, Peppol standards, invoice content, and archiving obligations. Netherlands E-invocing.

Spain announces VeriFactu postponement until October 2028 to align with mandatory e-Invoicing

2026-10-08T08:22:00+02:00

Spain’s Ministry of Finance has announced plans to postpone VeriFactu-fiscalization obligations until October 2028 to align with mandatory B2B e-invoicing. However, the postponement is not yet legally effective, meaning the existing 2027 deadlines remain applicable until the regulations are amended.

Norway Finalises B2B E-Invoicing Rules for 2027, Including Formats, Exemptions and Transition Period

2026-10-08T08:17:00+02:00

Norway has finalized its B2B E-Invoicing rules ahead of January 1, 2027, confirming approved invoice formats, exemptions and transitional arrangements. Mandatory E-Invoice reception and digital bookkeeping will follow in 2030, giving businesses additional time to adapt their systems.

Greece Postpones Phase 2 of Digital Goods Movement Requirements to 2027 and 2028

2026-10-08T08:17:00+02:00

Greece has postponed Phase 2 of its digital goods movement framework. Loading, transshipment, receipt and quantitative-control reporting will become mandatory on January 1, 2027, while standardized TARIC-based item coding moves to January 1, 2028.

Lithuania: Tax administration-VMI introduces new self-service and access rules for tax information systems

2026-10-08T08:16:00+02:00

Lithuania’s Tax inspectorate -VMI is moving access and user-right administration for its electronic tax services to the new VMI Self-Service environment. The changes introduce mandatory two-factor authentication, self-generated login credentials and new access procedures, including specific changes for foreign companies.

France’s Technical Event Log (JET) Under NF525 v2.3: Why Collecting the Data Is Harder Than Signing It

2026-10-08T08:15:00+02:00

Under NF525 v2.3 and its R19 dictionary, every certified POS in France must keep a signed, chained Technical Event Log (JET). Signing the events is well defined.

Portugal confirms SAF-T Accounting for 2027 records, with first submission in 2028

2026-10-07T10:49:00+02:00

Portugal has postponed mandatory SAF-T Accounting again. The requirement will apply to accounting periods beginning in 2027, meaning the first mandatory files will be submitted in 2028 and used to support the annual IES reporting process.

New document was uploaded: Payment methods in Finland

2026-10-07T10:31:00+02:00

This document is about a common digital payment method in Finland and how the country is using this payment method in retail.

No invoices from cash registers in Poland from 2027

2026-10-07T08:49:00+02:00

Poland plans to remove invoicing functions from fiscal cash registers from 1 January 2027, shifting mandatory B2B invoicing to KseF, especially in relation to issuing simplified invoices. Cash registers will no longer be used to issue invoices

EET 2.0 fiscalization in the Czech republic: Tax administration clarifies the “pilot period” for the first month of the mandatory implementation of fiscalization

2026-10-07T08:39:00+02:00

The Czech Tax Administration has clarified to Fiscal Solutions that EET 2.0 reporting will be mandatory from January 1, 2027 and january will operate as a pilot period.

Tax Archiving in France: Why an NF525 Archive Is Not Just a Data Backup

2026-10-07T08:34:00+02:00

French cash register rules require a periodic, signed tax archive in an open format, readable without the original software.

Albania sets December 31, 2026 deadline for mandatory POS/POI terminals

2026-10-06T08:20:00+02:00

Albanian taxpayers carrying out cash sales must equip every point of sale with a POS/POI terminal by December 31, 2026, unless exempt. The obligation, introduced by Law No. 79/2025, expands electronic payment availability across most remaining businesses.

New Classification of Activities in Serbia Adopted - What Could It Mean for Fiscalization Exemptions?

2026-10-06T08:19:00+02:00

Serbia has adopted Classification of Activities 2025, which will apply from January 1, 2027. It does not itself amend fiscalization rules, but the change matters because some current exemptions from using Electronic Fiscal Devices are linked to activity classifications and codes.

Spain: Three months left until VeriFactu/SIF becomes mandatory for corporate income taxpayers

2026-10-06T08:19:00+02:00

From 1 January 2027, VeriFactu becomes mandatory for corporate income taxpayers in most of Spain, while the Basque Country keeps its own TicketBAI system. The two models differ in signature, chaining, invoice markings and data, and the taxpayer's tax domicile decides which one applies.

Belgium VAT Receipt Lottery: What Could It Mean for GKS 2.0 and HoReCa Businesses?

2026-10-06T08:18:00+02:00

Belgium has formally launched work on a fiscal receipt lottery linked to the rollout of GKS 2.0. The focus is to encourage consumers to request fiscal receipts (VAT receipts) and reduce VAT fraud, but no lottery-specific POS requirements, technical specifications or official start date have yet been published.

France: DGFiP formalizes B2C e-reporting rules in new BOFiP doctrine

2026-10-05T11:25:00+02:00

French Tax Authority has published its first detailed Doctrine on e-reporting. For B2C sellers, it confirms that sales to consumers fall within transaction e-reporting and that data are reported as daily aggregates by transaction category and VAT rate, with separate payment reporting where VAT is cash-based.

Greece e-Invoicing: What Changes from October 1, 2026?

2026-10-05T08:19:00+02:00

Greece’s second mandatory e-Invoicing phase starts on October 1, 2026. Smaller businesses may use a transition period until December 31, but only if the required declaration is filed on time. The Tax Authority has also clarified how the rules apply to the free online invoicing application (timologio) and myDATA app users.

France: End of the Simplified VAT Regime Will Affect Future E-Reporting Frequencies for Smaller Retailers

2026-10-05T08:19:00+02:00

France will abolish its simplified VAT regime from January 1, 2027. The change mainly affects smaller businesses currently using that regime and will determine how often they transmit B2C e-reporting data from September 2027.

Romania Tax Audits 2026: Seven Changes Affecting Tax Authority Controls and Taxpayer Procedures

2026-10-05T08:18:00+02:00

Romania has changed several Tax Authority audit procedures in 2026, including, online tax inspections, bodycams for anti-fraud inspectors and personal tax checks. For businesses, the changes mean more digital interaction, stronger documentation requirements and more traceable controls.

New document was uploaded: Bookkeeping Act (EN)

2026-10-02T10:13:00+02:00

Norway’s Bookkeeping Regulations set detailed rules for recording and documenting business transactions, invoicing, cash sales, cash registers, daily reconciliation, record retention and electronic access.

Denmark e-Invoicing: NemHandel Auto-Enrolment Moves to March 2027 as Peppol and SAF-T Requirements Expand

2026-10-02T08:31:00+02:00

Denmark has postponed new NemHandel enrolment requirements to March 1, 2027. The changes promote voluntary B2B e-Invoicing, while registered bookkeeping systems also face SAF-T 2.1 requirements and Denmark prepares to consolidate invoice formats around Peppol by 2029.