T-393/25 (Pro.Loca.Tur. v Council) Parties and Claims: The Associazione proprietari alloggi dati in locazione turistica (Pro.Loca.Tur.) from Milan, Italy, has initiated legal proceedings against the Council of the...
All Technology Posts
France’s 2026–2027 B2B E-Invoicing Grace Period: Scope, Impact, and Compliance Requirements
France will introduce a two-year grace period (September 1, 2026–August 31, 2027) for mandatory B2B e-invoicing and e-reporting. The grace period applies only to businesses demonstrating good faith in compliance, not to...
1 month ago
Tax Revenue to Rise 13% to D27 Billion on Digital Systems and Electronic Invoicing
Tax revenue projected to rise 13% to D27 billion. Growth driven by digital tax systems, stricter enforcement, and new audits. VAT revenue expected to increase from new electronic invoicing. Source: kerrfatou.com Note...
1 month ago
Tax Administration 2026: Investing in ICT Modernization and VAT System Upgrades
Continued investment in modernizing the Tax Administration’s ICT landscape. Replacement of the VAT system planned. Implementation of the VAT refund process in 2026. Source: taxence.nl Note that this post was...
1 month ago
Poland Amends KSeF VAT E-Invoicing: New Exemptions and Voluntary Options Effective Feb. 2026
Regulation No. 1740 amends Poland’s mandatory VAT e-invoicing (KSeF) requirements. Exemptions from structured invoice requirements include certain toll motorway services, passenger transport services, air traffic...
1 month ago
Slovakia to Implement Mandatory E-Invoicing for Domestic Businesses from 2027
Slovakia will require mandatory electronic invoicing for domestic B2B VAT transactions starting January 1, 2027, pending presidential approval. Mandatory e-invoicing for cross-border transactions will begin on July 1...
1 month ago
Correcting VAT Invoice Errors in KSeF: No More Simple Corrections from February 2026
From February 2026, simple correction notes for VAT invoices in KSeF will no longer be valid; only corrective invoices issued by the seller will be allowed. Buyers will be fully dependent on sellers to correct any...
1 month ago
New KSeF Regulations from February 2026: Key Rules, Authorizations, Authentication, and Technical Requirements
From February 1, 2026, the largest Polish VAT taxpayers must issue invoices via the National e-Invoicing System (KSeF); all others from April 1, 2026. Until December 31, 2026, invoices outside KSeF are allowed if...
1 month ago
When Are Structured Invoices Not Required in KSeF After February 1, 2026? New Regulation Explained
From February 1, 2026, there will be no obligation to issue structured invoices in KSeF for certain documented deliveries of goods or services, as specified by the Ministry of Finance and Economy. Exemptions include: 1)...
1 month ago
Poland’s KSeF E-Invoicing Mandate: Final Preparations Amid Pending Regulations for February 2026 Launch
Poland’s National e-Invoicing System (KSeF) becomes mandatory on 1 February 2026. Technical preparations are advanced, including the launch of the KSeF 2.0 taxpayer app and live testing. The main regulation for KSeF is...
1 month ago
ANAF Introduces Buyer Notification Procedure for Late e-Factura Invoices Starting September 2025
Starting September 30, 2025, ANAF Order no. 2229/2025 establishes a procedure for notifying tax authorities when invoices are not submitted on time in the RO e-Factura system. Buyers can use Form 800 to notify ANAF if...
1 month ago
UAE Introduces New Fines for Non-Compliance with Mandatory Electronic Invoicing System in 2025
The UAE Ministry of Finance has issued Cabinet Resolution No. (106) of 2025, introducing administrative fines for non-compliance with the national Electronic Invoicing System. All entities required by Ministerial...
1 month ago
Integration of Unique Project Code in E-Invoices for Public Incentives to Productive Activities
A web service will be available on the Italian Revenue Agency’s website to allow buyers/clients to add or correct the Unique Project Code (CUP) in electronic invoices related to publicly incentivized purchases of goods...
1 month ago
Digital VAT Pilot Project Extended in Kazakhstan Until December 31, 2026
The pilot project “Digital VAT” in Kazakhstan has been extended until December 31, 2026. The extension was enacted by a joint order from the Minister of Artificial Intelligence and Digital Development and...
1 month ago
Highway Tolls and Train Tickets Exempt from KSeF: What Other Invoices Are Excluded?
Receipts for highway tolls and train tickets will be issued outside the National e-Invoicing System (KSeF). The new regulation specifies cases where structured invoices via KSeF are not mandatory, including certain...
1 month ago
How to Ensure Smooth JPK or KSeF Software Provider Change During the Year?
Companies may need to change their JPK/KSeF reporting software provider unexpectedly due to regulatory, organizational, or cost-related reasons. Key challenges include meeting strict reporting deadlines, mapping data...
1 month ago
Correcting Invoice Errors in KSeF: New Rules and Challenges from February 2026
From February 2026, simple invoice corrections (correction notes) will no longer be valid in KSeF; only the seller can issue a corrective invoice. Buyers will be fully dependent on sellers to correct any invoice errors...
1 month ago
Slovakia Approves Mandatory E-Invoicing and VAT Grouping Measures Starting 2027
Slovakia will require mandatory electronic invoicing for domestic B2B VAT transactions starting January 1, 2027. Mandatory electronic invoicing for cross-border transactions will begin July 1, 2030. Tax authorities will...
1 month ago
Briefing Document & Podcast: E-Invoicing and E-Reporting in Vietnam
SUMMARY 1. Executive Summary: Vietnam has implemented a comprehensive e-invoicing and e-reporting system, making it compulsory for most businesses by July 2022. This system mandates the use of a standardized XML format...
1 month ago
Vietnam Expands E-Invoicing to Businesses with Sales Over VND 1 Billion
Vietnam’s Ministry of Finance has proposed a significant expansion of its e‑invoicing mandate under Decree 70/2025/ND‑CP, which amends Decree 123/2020/ND‑CP. Starting June 1, 2025, household and individual businesses...
1 month ago
Oman Tax Authority (OTA) — Updated FAQ on E-Invoicing
The OTA has published a comprehensive FAQ detailing the B2B e‑invoicing and e‑reporting initiative, including: Definition of e‑invoice, objectives, differences from paper invoices 5‑corner Peppol model operation and...
1 month ago
Croatia: Final Amendments to the VAT Act Adopted on 5 December 2025
Overview On 5 December 2025, the Croatian Parliament adopted the final proposal of amendments to the Value Added Tax (VAT) Act, marking a significant step toward modernizing VAT compliance and aligning with the upcoming...
1 month ago
ecosio Webinar – E-invoicing in Belgium: What You Need to Know (Dec 11)
REGISTER HERE When: December 11, 2025 – 11AM – 11.40AM What we’ll cover From 1 January 2026, VAT-registered businesses in Belgium will need to send and receive B2B e-invoices. Just two years later...
1 month ago
Which VAT Rate to Indicate in E-Invoice for Returns in 2026: 12% or 16%?
When returning goods in 2026, the VAT rate indicated in the electronic invoice (ЭСФ) should be 12%, which was the rate at the time of the original sale in December 2025. The VAT rate at the time of the original...
1 month ago
Government Aims for Transparent, Hassle-Free, Technology-Driven VAT System for Public Trust
The government is working to establish a transparent, technology-driven, and hassle-free VAT system to build public trust and ensure proper use of revenue for welfare and development. The National Board of Revenue is...
1 month ago
Mandatory Electronic Invoice Layout Changes for 2026 Tax Reform: Key Requirements and Deadlines
The consumption tax reform starts in 2026, with full implementation by 2033, requiring changes to electronic fiscal document (DF-e) layouts. New fields and validation rules for IBS, CBS, and IS taxes will be mandatory...
1 month ago
Belgium Sets 2026 Deadline for Mandatory B2B E-Invoicing, 2028 for E-Reporting Compliance
Belgium will require mandatory B2B e-invoicing for most VAT-taxable businesses starting 1 January 2026. Only one-third of Belgian companies have begun implementing e-invoicing, with many unprepared for the deadline. A...
1 month ago
No Input VAT Deduction Allowed for Paper Invoices When E-Invoices Are Mandatory
Input VAT can only be deducted based on an accepted e-invoice when e-invoicing is mandatory. If a paper invoice is issued instead of a required e-invoice, the recipient cannot deduct input VAT. This applies even if all...
1 month ago
