JPK_CIT/PIT fills an analytical gap mainly in income tax and also strengthens VAT data verification. The implementation deadlines for mandatory KSeF and JPK_CIT overlap, creating challenges for taxpayers. Structured...
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New E-Invoicing System in Poland Complicates VAT Deduction Rules for Buyers
VAT can be deducted even from invoices issued outside the mandatory National e-Invoice System (KSeF). The Director of KIS confirms the right to deduct VAT from such invoices, but this creates inconsistencies. Recipients...
2 months ago
Slovenia to Mandate B2B e-Invoicing by January 2028 for All Domestic Businesses
Slovenia will mandate electronic invoicing for all B2B transactions starting January 2028. The system will use a decentralized model with structured XML formats (e.g., e-SLOG, EN 16931). Businesses are encouraged to...
2 months ago
Slovakia Issues FAQs on Mandatory VAT E-Invoicing Effective January 2027 for B2B and B2G
Mandatory VAT e-invoicing for all VAT-registered businesses in Slovakia starts January 1, 2027, for domestic B2B and B2G transactions. E-invoices must use a structured XML format compliant with EU standards; B2C...
2 months ago
Poland Announces Major JPK_VAT Changes: E-Invoicing, Deposit Refunds, and Faster VAT Refunds
Poland is introducing major changes to JPK_VAT due to mandatory e-invoicing (KSeF) and the Deposit Refund Scheme (DRS). New invoice fields and codes must be used in JPK_VAT if the KSeF number is unavailable; buyers must...
2 months ago
Austria Clarifies E-Invoicing Rules for Foreign Companies Supplying Federal Agencies via Peppol
Foreign companies can send e-invoices to Austrian federal agencies via Peppol if they have a business presence in Austria. Foreign contractors without an Austrian branch are only required to send e-invoices if they have...
2 months ago
Germany Updates B2B E-Invoicing Rules: Exemptions, Error Types, Validation, and Rollout Timeline
Germany’s B2B e-invoicing mandate is being rolled out in phases: businesses must receive e-invoices by 2025–2026, and suppliers must issue them from 2027. Exemptions apply for businesses without a fixed establishment in...
2 months ago
Polish Ministry of Finance Launches KSeF 2.0 Taxpayer App Demo for Public Testing
On November 15, 2025, the Polish Ministry of Finance launched a demo of the KSeF 2.0 Taxpayer Application for testing before its official release on February 1, 2026. The demo allows users to issue, receive, and manage...
2 months ago
EU Proposes New Measures to Tackle Cross-Border VAT Fraud Ahead of ViDA Implementation
The European Commission has proposed new measures to combat cross-border VAT fraud ahead of ViDA’s 2030 requirements for e-invoicing and digital reporting. The proposal establishes a legal basis for enhanced...
2 months ago
E-Invoicing in B2B: Key Changes and Clarifications in the Latest BMF Guidance 2025
The second BMF letter clarifies the mandatory introduction of e-invoicing in the B2B sector from 2025. The initial letter from October 2024 left some issues unresolved. A draft was released in June 2025, and the final...
2 months ago
Adapting Multinational Billing Systems for Spain’s VeriFactu: Key Compliance Challenges and Solutions
Multinational companies in Spain must adapt their billing systems to comply with the new VeriFactu regulation, which imposes technical requirements on invoicing software. Compliance is required for Spanish subsidiaries...
2 months ago
KSeF 2026: Can Tax Regulations Change the Content of Contracts?
Tax law obligations, such as issuing structured invoices via KSeF, do not change the content of civil contracts or agreements. Structured invoices required by VAT law are public law documents and do not have civil law...
2 months ago
Payment Demands Can Be Included in the e-Invoice Footer Under KSeF Regulations
Invoices often include additional information about cooperation terms, delivery conditions, or service provisions, even though tax law does not require it. Removing such information could negatively impact business...
2 months ago
France Proposes Two-Year Grace Period for E-Invoicing Penalties Starting September 2026
The French National Assembly has proposed a two-year grace period (1 September 2026 to 31 August 2028) for penalties and deductibility related to the e-invoicing mandate. Businesses acting in good faith during this...
2 months ago
Slovakia Issues Guide on Mandatory B2B/B2G VAT E-Invoicing Effective January 2027
Mandatory electronic VAT invoicing for B2B and B2G domestic transactions starts Jan. 1, 2027; B2C transactions are excluded. Invoices must be in structured electronic XML format based on EU standards. Invoices will be...
2 months ago
Slovenia to Require B2B E-Invoicing for All Businesses Starting January 2028
Slovenia is implementing mandatory electronic invoicing for all business-to-business (B2B) transactions starting January 1, 2028, as part of the EU’s VAT in the Digital Age (ViDA) initiative, aiming to streamline...
2 months ago
6 common misconceptions about e-invoicing
All businesses must prepare early: Even if SMEs only need to issue e-invoices from 2027, they must be able to receive electronic invoices by September 2026, making early preparation essential to avoid operational...
2 months ago
What do National e-Invoicing System (KSeF) and JPK_CIT have in common
✅ What They Have in Common Digital Transformation of Tax Compliance Both initiatives are part of Poland’s broader strategy to digitize tax processes, aiming for real-time monitoring and automation of tax reporting. They...
2 months ago
VAT Withholding Not Applicable to Electronic Invoice Issuers Outside Withholding List, SII Clarifies
The Chilean Tax Administration (Servicio de Impuestos Internos, SII) has clarified that VAT withholding does not apply to taxpayers who issue electronic invoices and are not included in the official list of taxpayers...
2 months ago
Briefing document & Podcast: Columbia E-Invoicing & E-Reporting
SUMMARY Executive Summary: Colombia has implemented a comprehensive and mandatory electronic invoicing (e-invoicing) and e-reporting system overseen by the DIAN (Colombian tax authority). This system requires nearly all...
2 months ago
Electronic invoicing – Publication of new versions of external specifications and three AFNOR standards
A new version of the external specifications as well as an update of the work from the AFNOR Standardization Commission which presents the formats and profiles of the minimum base of the reform (invoices and statutes)...
2 months ago
Look up Peppol status of your customers and suppliers
New & Free: Peppol Radar lets you instantly check which of your suppliers and customers are already Peppol-connected—no login, no registration. Fast & Transparent: One quick search gives you immediate results...
2 months ago
Briefing document & Podcast: Australia E-Invoicing and E-Reporting
SUMMARY Executive Summary: Australia is adopting e-invoicing through the Peppol network, with a phased approach. Currently, e-invoicing is mandated for Business-to-Government (B2G) transactions involving federal...
2 months ago
Timeline of Major Milestones for DRR Implementation (ViDA, 2025–2030)
The Digital Reporting Requirements (DRR) component of the EU’s VAT in the Digital Age (ViDA) package is being implemented through a series of key steps between 2025 and 2030. Below is a structured timeline focusing...
2 months ago
E-Invoicing & E-Reporting developments in the news in week 45 & 46/2025
Podcast on Spotify Follow the latest updates on E-Invoicing and Real Time Reporting on www.vatupdate.com and the LinkedIn pages on E-Invoicing/Real Time Reporting and ViDA. HIGHLIGHTS OF WEEKS 45/2025 NEW COLLECTION...
2 months ago
Do VAT-Exempt Businesses Need KSeF? Practical Guidelines
VAT-Exempt Entrepreneurs: They are generally not required to issue invoices unless the buyer requests one. If no invoice is requested, the transaction can be documented with a receipt. KSeF Obligation: VAT-exempt...
2 months ago
Slovakia Issues FAQs and Legislative Proposal for 2027 Mandatory B2B E-Invoicing and E-Reporting
Slovakia’s Financial Directorate released FAQs to assist with the 2027 e-invoicing mandate. In September 2025, the Finance Ministry published a legislative proposal for structured e-invoicing and e-reporting...
2 months ago
Key 2025 Tax Reforms in Mexico: Financial Services, Insurers, Digital Platforms, and Tax Compliance
Fiscal reforms published on November 7, 2025, affect the LIF, CFF, and LIEPS, impacting financial services, insurers, digital services, tax verification, legal remedies, and CFDI. LIF: Limits deduction of IPAB fees to...
2 months ago
