SUMMARY Executive Summary: Albania has implemented a comprehensive e-invoicing and e-reporting system, known as “fiscalization,” which mandates real-time electronic reporting of virtually all VAT-related...
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Parliament Mandates E-Invoicing for Certain Retail Supplies with New Law Amendments
Parliament has amended the Electronic Invoicing Law. New amendments introduce a requirement to issue e-invoices for certain retail supplies. Source: research.ibfd.org Note that this post was (partially) written with the...
New JPK_VAT Structures Published: Effective February 2026, Integrated with National e-Invoicing System
New versions of JPK_V7M(3) and JPK_V7K(3) structures were published on December 19, 2025, on the ePUAP platform, effective from February 1, 2026. The updated templates reflect changes from the Ministry of Finance and...
Germany Launches GEBA: New Voluntary Peppol Addressing Standard for Digital Business Transactions
Germany has launched the GEBA (German Electronic Business Address) as a new Peppol addressing standard. GEBA uses the international ICD code 0246 and is based on the German Economic Identification Number (W-IdNr). The...
Breaking Through Tax Tech Maturity: Overcoming the Plateau in Enterprise Tax Transformation
There are five stages of tax technology maturity, ranging from manual, fragmented processes to fully AI-driven compliance. Most enterprises get stuck between the Ad-Hoc and Developing stages, where partial automation...
EU’s ViDA: Transforming VAT Compliance with Real-Time Digital Reporting and Harmonized E-Invoicing
The EU is implementing the VAT in the Digital Age (ViDA) reform to modernize VAT compliance through digital, near real-time invoicing and reporting. ViDA introduces standardized digital reporting, harmonized e-invoicing...
The Practical Guide to Implementing AI in Indirect Tax: Frameworks, Use Cases, and Best Practices
Understanding AI in Tax Compliance: The guide emphasizes the shift from deterministic logic to probabilistic reasoning in tax technology, highlighting the need for tax leaders to understand how AI can enhance compliance...
Mandatory E-Invoicing to Begin Nationwide from January 1, 2026
Government will require mandatory electronic invoicing starting January 1, 2026. All businesses must adopt electronic invoicing systems by this date. The move aims to modernize and streamline financial transactions. Non...
Louisiana Requires Electronic Filing and Payment for Most Sales Tax Returns Starting January 2026
Louisiana will require electronic filing and payment for almost all sales and use tax returns starting January 1, 2026. Paper-filed returns and non-electronic payments will trigger penalties, including a $100 minimum or...
Croatia Mandates e-Invoicing for All VAT Businesses from January 2026 Under Fiscalization 2.0
Croatia will implement mandatory e-invoicing (eRačun) for all VAT-registered businesses starting January 1, 2026, as part of Fiscalization 2.0. The reform introduces a fully digital, real-time tax reporting system with...
MYTH 8 – E-Invoicing – Permissions in KSeF? For each individual
Misconception About Individual Entitlements: There is a common misconception that every employee involved in the invoicing process must have separate, personal entitlements in the KSeF system. However, the KSeF allows...
OTA hosted consultation session with service providers
Implementation Timeline for Fawtara System: The Oman Tax Authority (OTA) outlined key milestones for the Fawtara system, including the opening of the registration portal for service providers in Q1 2026, testing phases...
German Electronic Business Address officially published
Introduction of GEBA: The German Electronic Business Address (GEBA) has been officially published to provide a standardized addressing system for the unique identification of economic operators in Germany, particularly...
E-Invoicing in Belgium in 2026: Mandates and Deadlines
Mandatory E-Invoicing Timeline: Belgium will implement mandatory B2B e-invoicing starting January 1, 2026, requiring all VAT-taxable entities to issue structured invoices via the Peppol network, with a transition to...
France’s E‑Invoicing Pilot Feb-Aug 2026: Overview, Scope, and Key Requirements
France is entering the decisive operational phase of its e‑invoicing reform with the launch of a national pilot program running from late February to the end of August 2026. This pilot is the first real...
Transposition of ViDA EU Directive 2025/516 into French Law
SUMMARY Executive Summary: France has implemented EU Directive (EU) 2025/516, known as the “VAT in the Digital Age” (ViDA) directive, through Ordonnance n° 2025-1247 du 17 décembre 2025. This legislative...
France Launches E-Invoicing Pilot Ahead of September 2026 Mandatory Rollout
France has defined the framework for its electronic invoicing pilot program. The pilot will run from late February to the end of August 2026. It allows businesses and accredited platforms to use real transactional data...
E-Payments and Digital Tools Slash Greece’s VAT Gap, Boost State Revenue
The spread of electronic payments in Greece has significantly reduced tax evasion and brought more of the informal economy into the formal sector. The VAT gap decreased by €7 billion annually in 2025 compared to...
UAE E-Invoicing 2026-2027: Complete Guide for B2B, B2G, and B2C Compliance
The UAE is implementing a phased, Peppol-based e-invoicing mandate for B2B and B2G transactions, aiming for full digital tax compliance by 2026-2027. E-invoices must follow the PINT AE standard and be processed through...
Croatia Adopts VAT Act Amendments: Mandatory E-Invoicing and Extended Filing Deadlines from 2026
Mandatory e-invoicing for all domestic B2B transactions in Croatia from January 1, 2026, without requiring customer consent. VAT return and related filing deadlines extended to the last day of the month following the...
GENA Urges EU to Harmonise and Expand Digital E-Invoicing in Public Procurement Reform
The Global Exchange Network Association (GENA) submitted feedback to the European Commission on revising EU electronic invoicing rules in public procurement, aiming to reduce fragmentation and promote fully digital...
No More Changes to KSeF Interface: What This Means for Polish Businesses
From December 22, 2025, the Ministry of Finance will freeze the production contract for the KSeF 2.0 API. No further changes are expected in the KSeF interface, which is good news for integrators implementing the...
Transactions Exempt from KSeF E-Invoicing in 2026: New Regulation by Ministry of Finance
From February 1, 2026, certain transactions will not require structured invoices in the KSeF system, as per the new regulation by the Ministry of Finance and Economy. Exemptions include: toll motorway services...
Faster VAT Refunds with KSeF: Relief for Firms, More Pressure for Accountants
The introduction of KSeF will speed up VAT refunds from 60 to 40 days, improving companies’ financial liquidity. While this benefits businesses, it increases time pressure and expectations on accountants, who must...
Transaction Confirmation in KSeF: Voluntary Option and Documents Issued in ONLINE, OFFLINE, Emergency Modes
Issuing a “transaction confirmation” after creating an invoice in KSeF (ONLINE, OFFLINE, or emergency mode) is a completely voluntary option, not regulated by law. The confirmation is not a legal invoice or...
Automated Risk Assessment System for E-Invoices Launched in Test Mode in Uzbekistan
From December 22, 2025, Uzbekistan launches a test mode for the automated “ESF Risk Level Assessment” system for taxpayers. No enforcement measures will be applied while the system is in test mode until...
UK to Mandate B2B E-Invoicing for All VAT Invoices Starting April 2029
Mandatory B2B e-invoicing for all UK VAT invoices will begin in April 2029, with a phased rollout starting with large businesses. The system will use a four-corner exchange model and will not require direct e-reporting...
EU Gradually Digitizes VAT System with ViDA Reforms by 2030
The EU’s VAT in the Digital Age (ViDA) reforms, effective from April 2025, will digitize VAT administration across Europe by 2030. Key changes include the “deemed supplier” rule for platforms...














