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KSeF 2026: Structured Invoice Coding Obligation – Why Not a Right Instead?
KSeF 2026 introduces mandatory coding for structured invoices and their electronic substitutes, which Professor Witold Modzelewski argues lacks objective sense Current VAT invoices have operated for thirty two years...
Prof. Modzelewski: KSeF Regulations Contradict EU Law on VAT Invoicing
Professor Modzelewski argues that KSeF regulations contradict EU law, specifically Article 90 of VAT Directive 2006/112/EU regarding conditions for tax base reduction when invoices are cancelled The current system...
Belgium Updates E-Invoicing FAQs: Invoice Date Determines B2B Electronic Format Requirements
Belgium updated FAQs on electronic invoicing requirements for business to government and business to business transactions starting January 1 2026 Invoice issuance date rather than transaction date determines whether...
Croatia Launches eReporting System Under New Fiscalization 2.0 Framework
Croatia has implemented the eReporting system as part of its Fiscalization 2.0 framework, requiring taxpayers to submit real-time data on deliveries, invoice rejections, and payments via the FiskAplikacija platform...
Saudi Arabia ZATCA Announces 24th Group E-Invoicing Integration Rules by 2026
The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the Twenty-Fourth Group of the electronic invoicing integration phase (Phase 2), targeting establishments with VAT revenues exceeding SAR...
Belgium Updates E-Invoicing FAQ: Key Changes for 2026 Mandatory Compliance
The Belgian government updated its e-invoicing FAQ on October 7, 2025, confirming the mandatory regime starts firmly on January 1, 2026, with only limited conditional tolerances possible. All invoices issued on or after...
ViDA Q&A: Can authorities impose an E-Invoicing mandate for domestic transactions if recipient is not established in that Member State?
Business Case Before July 1, 2030 A EU Member States imposes mandatory E-Invoices for domestic transactions, e,g, s supply of goods within one country. The supplier is an entity established in that Member State, the...
Ireland’s ViDA Roadmap: Phased Rollout of E-Invoicing & Real-Time VAT Reporting
Ireland’s ViDA Roadmap: Phased Rollout of E-Invoicing & Real-Time VAT Reporting Phase 1 – November 2028 All businesses must be able to receive structured e-invoices. Mandatory e-invoicing and real-time reporting...
The main reference databases on VAT/GST/Sales & Use Tax
Latest update: October 10, 2025 GEOGRAPHIC Worldwide EY Worldwide VAT, GST and Sales Tax Guide 2025 PKF Worldwide Tax Guide 2025-26 Africa PwC – Africa VAT Guide 2023 PwC- VAT in Africa – Digital Services...
E-invoicing developments timeline
Last update: September 2025 See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological – VATupdate Newly Added Countries and Effective Dates Country Effective Date Ghana TBD 2026...
FAQ on E-Invoicing implementation in Belgium
Update: October 10, 2025 Here are the 5 key updates from Belgium’s latest e-invoicing FAQ: Invoice issue date determines mandate applicability Structured electronic invoices are required for any invoice issued on or...
Slovakia Introduces Mandatory E-Invoicing and VAT Changes Starting 2027
Slovak Republic is implementing major VAT changes starting 2026-2030, with mandatory e-invoicing being the most significant reform E-invoicing becomes mandatory for all VAT-registered taxpayers starting January 1, 2027...
Mexico’s 2026 Tax Package Introduces Stricter Electronic Invoice Rules and Criminal Penalties
The 2026 Economic Package introduces a CFF Initiative that significantly amends the Mexican Federal Tax Code regarding electronic invoices, or CFDIs, carrying major tax and criminal consequences for taxpayers. A new...
Ireland Releases E-Invoicing Roadmap for EU VAT Digital Age Requirements by 2030
Irish Revenue released a roadmap for implementing EU VAT in the Digital Age requirements, introducing domestic e-invoicing and real-time reporting by July 2030 Implementation follows three phases starting November 2028...
EU Announces VAT Digital Age Implementation Strategy to Combat Fraud and Modernize System
European Commission released Implementation Strategy for VAT in the Digital Age package to modernize EU VAT system and fight fraud Reform covers three pillars including Digital Reporting Requirements, Platform Economy...
Italian Tax Agency Communication on VAT Declaration Discrepancies for 2023 Tax Period
The Italian Revenue Agency implements article 1, paragraphs 634 to 636, of law 190/2014 regarding VAT compliance communication for 2023 tax period The agency provides taxpayers with information comparing electronic...
VAT Electronic Invoice for Non-Residents: When to Issue in 2026?
Electronic invoices for VAT on behalf of non-residents must be issued after paying VAT to the budget and no later than 5 calendar days after payment date starting in 2026 The requirement is based on paragraph 9 of...
Mandatory KSeF System Brings More Surprises as Implementation Deadline Approaches
Mandatory KSeF system implementation is approaching with increasing surprises for entrepreneurs and accountants Initial promises of processing 52 million invoices daily have been scaled back with new sending and...
KSeF and Transfer Pricing Corrections: Are We Ready for Full Transparency?
KSeF implementation brings new challenges for international corporate groups beyond technical aspects of electronic invoicing, particularly affecting transfer pricing corrections visibility and documentation The system...
Ireland Announces Phased VAT Digital Rollout for EU ViDA Compliance by 2030
Ireland Revenue is introducing a phased rollout for mandatory e-invoicing and real-time VAT reporting to align with the EU’s ViDA Directive, with the entire mandate effective by July 2030. Phase One begins in...
Digital Tax Office Announcement on VAT Returns Implementation in Turkey
Digital Tax Office announces new e-Declaration system for VAT returns starting September 1, 2025 in pilot cities Eskisehir and Kirsehir System expands to Konya and Mugla provinces from October 2025 period, effective...
Webinar Recording: VAT Records in Electronic Invoice System – Ministry of Finance
The Ministry of Finance organized a webinar on Thursday October 9 2025 about VAT Records in the Electronic Invoice System The webinar was held in Belgrade A recording of the webinar has been published and is available...
Ireland Announces Phased ViDA eInvoicing Implementation Starting November 2028
Ireland will implement the EU ViDA eInvoicing requirements in three phases, beginning in November 2028. The first phase, starting in November 2028, mandates eInvoicing for large VAT-registered corporate entities in...
Slovakia Submits Draft E-invoicing and Real-time Reporting Legislation to Parliament
Slovakia has proposed **mandatory e-invoicing and real-time reporting** legislation, aligning with the EU’s VAT in the Digital Age (**ViDA**) initiative. Implementation for **domestic B2B transactions** between...
Revenue Irish Tax and Customs Announces Phased ViDA Implementation Plan
Revenue Irish Tax and Customs has announced plans to implement the EU VAT in the Digital Age (ViDA) Directive, which will modernize VAT systems with mandatory eInvoicing and real-time digital reporting. The...
Italian Tax Agency to Share VAT Anomaly Data with Taxpayers and Finance Police
The Italian Revenue Agency (Agenzia delle Entrate) will issue communications to taxpayers and the Financial Police regarding detected anomalies between electronically transmitted transaction data (e-invoices, receipts)...
Greece Introduces Mandatory Electronic Invoicing for Businesses Starting February 2026
Greece will introduce mandatory electronic invoicing starting February 2, 2026 for large companies with revenues over 1 million EUR for B2B transactions The second phase begins October 1, 2026 covering all other...