The Delhi High Court ruled that re-credit of Input Tax Credit (ITC) cannot be denied due to technical limitations of the GST portal. The Department admitted the petitioner’s entitlement to re-credit but cited portal...
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Briefing document & Podcast: Spain – E-Invoicing, E-Reporting, and E-Transport Regulations
SUMMARY This briefing document summarizes the key aspects of Spain’s ongoing digital tax initiatives, focusing on e-invoicing, real-time VAT reporting (SII), and electronic transport documents (e-transport). It...
5 days ago
Second public consultation on Crea y Crece e-invoicing regulations
UBL Adoption & Compliance: The public e-invoicing solution will shift to the UBL format, aligning with the EU’s ViDA directive and replacing Facturae; invoices on the platform will be VERI*FACTU compliant...
5 days ago
Digitalization of Tax: Plugging into e-invoicing
Global Shift to E-Invoicing: Governments worldwide are mandating e-invoicing and digital reporting as part of VAT modernization, aiming for real-time data exchange, improved compliance, and reduced tax gaps. Operational...
5 days ago
E-Invoicing Exchange Summit Singapore 2025 (Nov 24-26, 2025)
REGISTER HERE See E-Invoicing Exchange Summit: Agenda Asia Summit Overview Dates: November 24–26, 2025 Location: Singapore Focus: Global developments in e-invoicing, interoperability, SME digitalization, and regulatory...
6 days ago
Croatia to Implement Mandatory E-Invoicing and Reporting for All Taxpayers Starting 2026
Croatia will implement mandatory e-invoicing and reporting starting January 2026. Buyers must report e-invoice rejections, and sellers must report payments to the Fiscalization System. From January 1, 2026, VAT...
6 days ago
Poland Launches MCU Tools for Mandatory B2B E-Invoicing via KSeF Starting February 2026
Starting February 1, 2026, Poland mandates B2B invoicing via the National e-Invoice System (KSeF). The Ministry of Finance released new tools, including the Certificates and Authorizations Module (MCU), to manage access...
6 days ago
Is It Possible to Cancel an Invoice Issued in KSeF in 2026?
Structured invoices issued via KSeF cannot be annulled, neither now nor from February 1, 2026. Sending an invoice to KSeF is equivalent to introducing it into legal circulation, which excludes the possibility of...
6 days ago
KSeF 2026: System Limitations, Invoice Errors, Penalties, and Risks of Unreliable Structured Invoices
From 2026, most taxpayers in Poland must issue and receive structured invoices via the KSeF system. However, KSeF does not verify the substantive accuracy of invoices (such as dates, amounts, or NIP numbers). Errors or...
6 days ago
E-Invoicing: Key Driver of Fiscal and Operational Digitalization in the European Single Market
Electronic invoicing (e-Invoicing) is a key tool in the digitalization of fiscal and operational processes, enabling real-time data reporting and increased transparency. The European Commission’s Single Market Strategy...
6 days ago
Malawi Revenue Authority Extends Deadline for Electronic Invoicing System Implementation
Malawi Revenue Authority (MRA) has extended the transition period for implementing the electronic invoicing system. The extension allows businesses more time to adapt to the new system. The electronic invoicing system...
6 days ago
Tax Authority Mandates Monthly Reports for Transactions Outside Electronic Invoicing System
Tax Administration has implemented a new monthly reporting requirement. The obligation applies to transactions not covered by electronic invoicing. Businesses must report these excluded transactions every month. The...
6 days ago
JPK_V7(3) Changes: Mandatory KSeF Numbers or Tags for Invoices from February 2026
From 1 February 2026, new JPK_V7M(3) and JPK_V7K(3) structures require KSeF numbers or specific tags (OFF, BFK, DI) for all sales and purchase invoices. Files without KSeF numbers or appropriate tags will be...
6 days ago
Public Consultations on New JPK_MAG(2) Structure: Key Changes for Warehouse Reporting from 2027
The Ministry of Finance has started consultations on the new JPK_MAG(2) warehouse reporting structure, planned to take effect from January 1, 2027. JPK_MAG is a mandatory electronic report for taxpayers managing at...
6 days ago
Join Free “Wednesdays with KSeF” Trainings: Prepare for the National e-Invoicing System Implementation
“Środy z KSeF” is a free training series for entrepreneurs, running until mid-December 2025, to prepare for mandatory use of the National e-Invoice System (KSeF). Over 300,000 people have participated so...
6 days ago
DIAN Shuts Down 47 Businesses in Bogotá for Electronic Invoice Violations
Widespread Enforcement: Colombia’s tax authority DIAN closed 47 establishments in Bogotá—including restaurants, bars, shops, and two healthcare providers—for failing to issue electronic invoices and meet VAT and...
7 days ago
Resolution 5782/2025 – ARCA Introduces C.A.E.A. for Electronic Invoicing
Resolution General 5782/2025 – ARCA Updates Electronic Invoice Authorization Procedure Using Anticipated Electronic Authorization Code (C.A.E.A.) Summary: The Argentine Agency for Revenue and Customs Control (ARCA)...
7 days ago
ARCA Modernizes Billing System and Eliminates Class “M” Invoices
Summary: On September 26, 2025, Argentina’s Agency for Revenue and Customs Control (ARCA) announced a major overhaul of its invoicing system through Resolution General 5762/2025. The reform eliminates Class “M”...
7 days ago
FAQ: Mandatory E-Invoicing in Germany from January 2025 – Key Questions and Answers
From January 1, 2025, electronic invoicing (E-invoice) becomes mandatory for transactions between domestic businesses in Germany. Transitional rules apply; private consumers are not affected. The regulation aims to...
1 week ago
KSeF 2.0: Key Updates, Implementation Timeline, and FAQs for Poland’s E-Invoicing System
KSeF 2.0 introduces optional B2C e-invoicing, permanent offline invoicing mode, mandatory QR codes for offline invoices, updated invoice format, and postponed deadlines. Implementation starts with open testing on...
1 week ago
KSeF 2.0: Navigating Poland’s Mandatory E-Invoicing and Compliance Changes from 2026
Poland’s KSeF (National E-Invoicing System) will become mandatory in phases starting February 2026, covering both VAT active and exempt entities for B2B and B2G transactions; B2C e-invoicing remains optional. KSeF 2.0...
1 week ago
Spain’s VeriFactu E-Invoicing Regulation: Key Compliance Deadlines and Requirements for 2026
Spain’s VeriFactu Regulation mandates certified e-invoicing to combat tax fraud, effective January 2026 for companies and July 2026 for self-employed and non-resident entities. Invoicing software must meet strict...
1 week ago
Belgium’s 2026 E-Invoicing Mandate: Key Dates, Scope, Compliance, and Penalties Explained
Belgium will require mandatory e-invoicing for all domestic B2B transactions starting January 1, 2026, using EN16931-compliant formats via the Peppol network. Real-time reporting to tax authorities begins January 1...
1 week ago
Poland Launches Public Testing for KSeF 2.0 Taxpayer Application Ahead of 2026 Rollout
Poland’s Ministry of Finance launched public testing for the KSeF 2.0 Taxpayer Application on 3 November 2025. The test version replicates the main features of the production release set for 1 February 2026, with no...
1 week ago
Italy’s Tax Authority Implements AI to Accelerate VAT Refunds and Strengthen Fraud Detection
Italy’s tax authority is using AI to speed up VAT refund processing. AI will also help detect VAT fraud. Human staff will retain final decision-making authority. This move follows the recent adoption of an AI VAT...
1 week ago
Italy Leads Europe’s Digital VAT Revolution: Lessons and Challenges for EU-Wide Harmonization by 2035
Italy pioneered mandatory, full-scale e-invoicing for B2B/B2C transactions via its centralized SdI platform, significantly reducing VAT fraud and the VAT gap. The EU’s VAT in the Digital Age (ViDA) package, effective...
1 week ago
Turkey Clarifies e-Invoice Rules: Turnover, Not POS Count, Triggers Mandatory Electronic Invoicing
Annual turnover, not the number of POS devices, determines e-Invoice (e-Fatura) obligation for businesses. Companies with turnover of 3 million TL (~61,515 EUR) or more must issue electronic invoices, regardless of POS...
1 week ago
Non-Cash Contributions to Limited Joint-Stock Partnerships: VAT Applies, No Civil Law Tax (PCC)
If a non-cash contribution (aport) to a limited joint-stock partnership (SKA) is subject to VAT, it is not subject to PCC (civil law transaction tax). The Supreme Administrative Court (NSA) reiterated that SKA should be...
1 week ago
