Brazil is implementing a major tax reform from 2026–2032, replacing multiple indirect taxes with a dual VAT system: CBS (federal) and IBS (state/municipal). The reform will be phased in, starting with a pilot phase in...
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Angola Mandates E-Invoicing for Large Companies from 2026, All Firms by 2027
Angola will require large companies to use certified electronic invoicing from January 1, 2026, and all companies by 2027. A transitional phase for compliance runs from October 1 to December 31, 2025. Companies must use...
1 month ago
Malaysia Raises E-Invoice Exemption to RM1 Million, Defers Rollout for New Businesses
Malaysia has raised the e-invoicing exemption threshold to RM1 million in annual turnover. E-invoicing will be implemented in phases from 2024 to 2026, depending on business size. Taxpayers with annual turnover below...
1 month ago
GENA Submits Six Recommendations to EC on Harmonising E-Invoicing in Public Procurement
GENA submitted recommendations to the European Commission on improving eInvoicing in public procurement. Key suggestions include mandatory eInvoicing for all B2G transactions, payment incentives, harmonised standards, a...
1 month ago
China’s New VAT Law: Key Changes, Business Impacts, and Future Tax Policy Developments
China introduced a new VAT law in December 2024, effective January 1, 2026, replacing decades-old provisional regulations. The law retains most existing VAT rules but introduces changes affecting cross-border services...
1 month ago
Brazil Grants Four-Month Penalty Waiver for New IBS/CBS E-Invoice Obligations in 2026
Brazil will grant a four-month waiver of penalties for non-compliance with new IBS/CBS (goods and services tax/VAT) invoice obligations in early 2026. During this period, incomplete IBS/CBS data in invoices or missing...
1 month ago
Mexico Implements Revision E of CFDI Complement for Digital Platforms Effective January 2026
Mexico’s SAT published Revision E of the CFDI complement for digital platforms, effective January 1, 2026. Revision E introduces stricter validation and calculation rules for tax accuracy and traceability. Key changes...
1 month ago
Poland Introduces Invoice Attachment Feature in KSeF 2.0 via e-Tax Office
Poland’s Ministry of Finance launched an invoice attachment module for KSeF 2.0 on January 1, 2026. Taxpayers must notify the e-Tax Office and provide specific details before issuing invoices with attachments...
1 month ago
Fixed Establishment Rules for KSeF: Key Insights from the Ministry of Finance’s Draft Guidance
The Ministry of Finance published draft guidelines on determining a fixed establishment (FE) in Poland for issuing invoices in the National e-Invoicing System (KSeF). The guidelines clarify that KSeF uses the existing...
1 month ago
KSeF Training Wednesdays: Key Information Sessions for Entrepreneurs Start January 7, 2026
From January 7 to February 11, 2026, a new edition of “Wednesdays with KSeF KSeF in a nutshell” training sessions on the National e-Invoice System (KSeF) will take place. Trainings will be held every...
1 month ago
VAT Refund Date in KSeF: Issue Date or System Entry Date Determines Deduction Timing
The date a VAT invoice is entered into the KSeF system, not its issuance or receipt date, determines when VAT can be deducted. Any delay by the seller in submitting the invoice to KSeF can postpone the buyer’s right to...
1 month ago
No Obligation to Issue Structured Invoices for Certain Transactions in KSeF from February 2026
From February 1, 2026, certain transactions will not require structured invoices in the KSeF system, according to a new regulation by the Minister of Finance and Economy. The regulation lists specific cases, such as...
1 month ago
Electronic Invoices Classified as “Low” and “High” Risk Under New Government Regulation
Electronic invoices are classified into “low” and “high” risk categories. A regulation has been approved to determine the risk level of electronic invoices and the procedure for paying VAT on...
1 month ago
Poland Launches e-Tax Module for Submitting Invoices with Attachments to KSeF 2.0
The Polish Ministry of Finance has introduced a module in the e-Tax Office for submitting invoices with attachments to KSeF 2.0. From January 1, 2026, taxpayers can notify the e-Tax Office of their intention to issue...
1 month ago
Boost your knowledge of EU’s VAT in the Digital Age (ViDA)
Introduction: 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...
1 month ago
How to Correct VAT Invoice Errors in KSeF: Major Changes from February 2026
From February 2026, simple invoice corrections in KSeF will no longer be possible; correction notes will lose legal force. Only the seller can issue a corrective invoice, even for minor errors; buyers must request...
1 month ago
No Obligation to Issue Structured Invoices for Certain Transactions in KSeF from February 2026
From February 1, 2026, certain transactions will not require structured invoices in the National e-Invoicing System (KSeF) due to a new regulation by the Minister of Finance and Economy. Exemptions include toll motorway...
1 month ago
Legal Consequences of Receiving Structured Invoices via KSeF: Do VAT Rules Impose New Obligations?
The receipt of a structured invoice issued in KSeF does not automatically trigger payment deadlines; this remains a civil law issue, not a tax one. Article 106gb(1) of the VAT Act does not impose any new obligations on...
1 month ago
How to Agree on KSeF Invoice Delivery with Contractors by February 1, 2026 under VAT Act?
By February 1, 2026, suppliers must agree with their contractors on how invoices issued in KSeF will be made available. Article 106gb(4) of the VAT Act requires this agreement on the method of providing structured...
1 month ago
Transaction Confirmation in KSeF: Voluntary Option and Documents for ONLINE, OFFLINE, and Emergency Modes
The Ministry of Finance clarified that issuing a “transaction confirmation” after issuing an invoice in KSeF (in ONLINE, OFFLINE, or emergency mode) is a completely voluntary option, not regulated by law...
1 month ago
Belgium to Enforce E-Invoicing for Domestic Businesses Starting January 2026
Belgium will require domestic businesses to issue and receive electronic invoices starting January 1, 2026. The mandate applies only to companies established in Belgium, not to foreign companies with just a Belgian VAT...
1 month ago
Tax Administration Denies Claims of Fiscalization System Instability and Urges Use of Official Channels
The Tax Administration denies claims about instability in the fiscalization system. The system is operating stably and there is no reason to delay sending eInvoices. The message recommending postponement is not an...
1 month ago
KSeF 2026: Key Rules, Deadlines, Authorizations, Authentication, and Technical Requirements for E-Invoicing
From February 1, 2026, large VAT taxpayers (sales over 200 million PLN in 2024) must issue invoices via the National e-Invoice System (KSeF); all others from April 1, 2026. Until December 31, 2026, invoices outside KSeF...
1 month ago
Tax Authority Confirms: E-Invoice Issue Date Is P_1 Field, Not KSeF Creation Date
The tax authority confirmed that the invoice issue date is the date in field P_1 of the structured invoice, not the date the invoice is created in KSeF. This date (P_1) is also the date when the tax obligation arises...
1 month ago
JPK VAT Changes 2026: New Templates, KSeF Integration, Deposit System, Key Codes OFF, BFK, DI
From February 1, 2026, new JPK VAT forms (JPK V7M and JPK V7K) will be introduced, adapted to the KSeF (National e-Invoice System) and the deposit system. The changes require including the KSeF invoice number in JPK VAT...
1 month ago
No More Backdating VAT Invoices: KSeF Date Determines VAT Refund Timing, Not Invoice Date
The National e-Invoice System (KSeF) eliminates backdating of VAT invoices; the system date, not the invoice date, determines VAT deduction timing. Delays in entering invoices into KSeF can postpone the right to deduct...
1 month ago
Briefing Document & Podcast: E-Invoicing and E-Reporting in Cambodia
SUMMARY Cambodia is implementing a national e-invoicing system, “CamInvoice,” under a phased rollout initiated in late 2024. The system mandates real-time clearance of invoices through the platform. The...
1 month ago
Briefing document & Podcast: VAT in the Digital Age (ViDA) – Platform Economy
SUMMARY Executive Summary: The European Union’s “VAT in the Digital Age” (ViDA) initiative aims to modernize VAT rules, with a significant component focused on the Platform Economy. This briefing...
1 month ago
