Summary Alignment with ViDA (Art. 2 & 4): Poland proposes targeted amendments to clarify OSS, deemed supplier rules, and threshold calculation in line with Directive (EU) 2025/516. Greater coherence for cross-border...
Overviews:
E-Invoicing/E-Reporting
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Complete guides and podcasts on E-Invoicing & E-Reporting in 61 countries
- Website tax authorities on E-Invoicing/Real Time Reporting
SAF-T
ViDA
- Boost your knowledge of EU’s VAT in the Digital Age (ViDA)
- The EU’s VAT in the Digital Age (ViDA) initiative is one of the most significant VAT reforms in years, aiming to modernize the VAT system for today’s digital, fast‑moving economy. The changes are designed to make VAT compliance more efficient, improve data accuracy, and reduce fraud—while simplifying life for businesses operating across the EU.
- To help you get a quick but solid understanding, we’ve prepared:
- A concise briefing document summarizing the key elements of ViDA
- Three short podcasts, each dedicated to one of the initiative’s main pillars
Briefing document & Podcast: E-Invoicing and E-Reporting in Kazakhstan
Kazakhstan has implemented one of the world’s most comprehensive and advanced e-invoicing and e-reporting systems, operating on a centralized, clearance-model platform known as the Electronic Invoicing Information...
Kazakhstan Advances Pre-Filled VAT Returns with E-Invoicing Data
Kazakhstan is rolling out pre-filled VAT returns using data from its national e-invoicing system. VAT Return Form 300.00 can now be auto-completed from tax authority data, including e-invoices, taxpayer accounts, and...
Paraguay Extends SIFEN E-Invoicing Mandate to September 2027
Paraguay’s DNIT has confirmed additional waves of taxpayers that must use SIFEN e-invoicing instead of pre-printed numbered invoices. The mandate has been extended through wave 24, ending on 1 Sept 2027. Rollout dates...
XRechnung Invoice Format: A Detailed Guide for Germany’s e-Invoicing Compliance
XRechnung is Germany’s official XML-based e-invoice standard for many business-to-government invoices, built on EN 16931 and designed for automated processing. It is not primarily a PDF; the compliant invoice is the...
Slovakia Clarifies e-Invoicing Rules Ahead of 2027 Mandatory Rollout
Slovakia’s mandatory e-invoicing/e-reporting is expected to start on 1 January 2027, mainly for domestic transactions and domestic VAT payers. Non-VAT payers will not have to issue e-invoices, but must be able to...
Two Key KSeF Provisions and the Problem of Invoice Delivery
The text says the two key VAT/KSeF provisions are Article 106ba and Article 106gb(4)(5), and explains their practical meaning. Article 106ba requires the buyer to provide one of four specified identifiers only if they...
KSeF Rollout Brings Paper Invoices and Double Document Flows
KSeF was meant to simplify invoicing and automate processes, but in practice many companies still print invoices, use parallel paper/PDF workflows, and need extra staff to manage the system. A common issue is duplicate...
EU Commission Releases 2026 Work Programme for VAT in the Digital Age
The European Commission has released the 2026 work programme for VAT in the Digital Age (ViDA). It supports implementation of the ViDA package, which was adopted in March 2025 and will be rolled out gradually through...
France Releases Version 3.2 of External E-Invoicing Specifications
France released Version 3.2 of its external e-invoicing specifications. The update clarifies hourly aggregation of data submissions by accredited platforms to the PPF. It also refines how PAs/PDPs, the PPF, and public...
Saudi Arabia ZATCA Wave 23 E-Invoicing Integration Deadline Announced
ZATCA’s Wave 23 of Phase 2 e-invoicing requires VAT-registered businesses in Saudi Arabia with taxable turnover above SAR 750,000 in 2022, 2023, or 2024 to integrate with the Fatoora portal by 31 March 2026. Phase 2...
2026 KSeF Grace Period: No Fines Until 2027
Until the end of 2026, there are no financial penalties for KSeF errors; 2026 is a grace/learning period. Administrative fines under Article 106ni of the VAT Act start on January 1, 2027, and may depend on invoice value...
EU Commission Outlines Key Milestones for ViDA E-invoicing and Digital Reporting Implementation
The European Commission has published the work programme for VAT in the Digital Age (ViDA), covering implementation activities planned for 2026. The programme builds on the implementation strategy released in September...
DGT Clarifies VERI*FACTU Rules for Word and Excel Invoicing Tools
Spain’s DGT says using Word, Excel, or databases to issue invoices does not automatically exempt a taxpayer from RD 1007/2023 (VERI*FACTU/RSIF). If these tools accept, store, or process invoicing data, they may count as...
Antreprenorii Must Know Their Businesses: SAF-T Reveals More, But Doesn’t Help Struggling Companies
Cosmin Dumitrașcu says many company problems come from weak management, poor discipline, and entrepreneurs not knowing their business or legal obligations. He argues that administrators should at least understand four...
