Kazakhstan has implemented one of the world’s most comprehensive and advanced e-invoicing and e-reporting systems, operating on a centralized, clearance-model platform known as the Electronic Invoicing Information...
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Paraguay Extends SIFEN E-Invoicing Mandate to September 2027
Paraguay’s DNIT has confirmed additional waves of taxpayers that must use SIFEN e-invoicing instead of pre-printed numbered invoices. The mandate has been extended through wave 24, ending on 1 Sept 2027. Rollout dates...
5 months ago
XRechnung Invoice Format: A Detailed Guide for Germany’s e-Invoicing Compliance
XRechnung is Germany’s official XML-based e-invoice standard for many business-to-government invoices, built on EN 16931 and designed for automated processing. It is not primarily a PDF; the compliant invoice is the...
5 months ago
Norway Proposes Mandatory E-Invoicing from 2027
Norway has proposed mandatory e-invoicing for businesses starting 1 January 2027, as part of digital accounting and VAT modernization. The rule would require structured electronic invoices between bookkeeping-liable...
5 months ago
Slovakia Clarifies e-Invoicing Rules Ahead of 2027 Mandatory Rollout
Slovakia’s mandatory e-invoicing/e-reporting is expected to start on 1 January 2027, mainly for domestic transactions and domestic VAT payers. Non-VAT payers will not have to issue e-invoices, but must be able to...
5 months ago
Oman Publishes PINT-OM Specifications for Peppol-Based E-Invoicing
Oman has published its PINT-OM specifications, advancing a Peppol-based e-invoicing framework tailored to local requirements. The framework covers invoices, credit notes, self-billing, and tax data reporting, including...
5 months ago
Kazakhstan Advances Pre-Filled VAT Returns with E-Invoicing Data
Kazakhstan is rolling out pre-filled VAT returns using data from its national e-invoicing system. VAT Return Form 300.00 can now be auto-completed from tax authority data, including e-invoices, taxpayer accounts, and...
5 months ago
Vietnam Expands E-Invoicing Rules to Non-Resident Digital Service Providers from July 2026
Vietnam will expand its e-invoicing rules from July 2026 to include foreign digital service providers operating via e-commerce and digital platforms. The new law mainly targets non-resident suppliers without a permanent...
5 months ago
Two Key KSeF Provisions and the Problem of Invoice Delivery
The text says the two key VAT/KSeF provisions are Article 106ba and Article 106gb(4)(5), and explains their practical meaning. Article 106ba requires the buyer to provide one of four specified identifiers only if they...
5 months ago
Most KSeF Invoices Will Never Enter Legal Circulation
The article argues that “bringing an invoice into legal circulation” is not a statutory concept, but a legal/judicial practice distinction between merely issuing an invoice and actually using it to create legal effects...
5 months ago
KSeF Rollout Brings Paper Invoices and Double Document Flows
KSeF was meant to simplify invoicing and automate processes, but in practice many companies still print invoices, use parallel paper/PDF workflows, and need extra staff to manage the system. A common issue is duplicate...
5 months ago
Belgium Updates E-Invoicing FAQ with Key Clarifications
Belgium updated its e-invoicing FAQ, adding 7 new questions and revising several existing ones. Peppol delivery delays are now officially acknowledged. In reverse-charge cases, invoices should not be automatically...
5 months ago
EU Commission Releases 2026 Work Programme for VAT in the Digital Age
The European Commission has released the 2026 work programme for VAT in the Digital Age (ViDA). It supports implementation of the ViDA package, which was adopted in March 2025 and will be rolled out gradually through...
5 months ago
France Releases Version 3.2 of External E-Invoicing Specifications
France released Version 3.2 of its external e-invoicing specifications. The update clarifies hourly aggregation of data submissions by accredited platforms to the PPF. It also refines how PAs/PDPs, the PPF, and public...
5 months ago
Saudi Arabia ZATCA Wave 23 E-Invoicing Integration Deadline Announced
ZATCA’s Wave 23 of Phase 2 e-invoicing requires VAT-registered businesses in Saudi Arabia with taxable turnover above SAR 750,000 in 2022, 2023, or 2024 to integrate with the Fatoora portal by 31 March 2026. Phase 2...
5 months ago
Poland Consults on VAT Refund Rules for Foreign Taxpayers Under KSeF
Poland has opened a consultation on changing VAT refund rules for foreign taxpayers to align with the mandatory KSeF e-invoicing system. For KSeF invoices, refund applicants should provide invoice identification...
5 months ago
2026 KSeF Grace Period: No Fines Until 2027
Until the end of 2026, there are no financial penalties for KSeF errors; 2026 is a grace/learning period. Administrative fines under Article 106ni of the VAT Act start on January 1, 2027, and may depend on invoice value...
5 months ago
Brazil Prepares e-Invoice Systems for Alphanumeric CNPJ Format
Brazil published Technical Note 2026.004 v1.00 to prepare e-Invoice and e-Receipt systems for the new alphanumeric CNPJ format. The change implements Normative Instruction RFB No. 2,229/2024, which allows letters in...
5 months ago
Updated ViDA Implementation Plan for VAT in the Digital Age
The EU Commission updated its 2026–early 2027 implementation plan for the ViDA VAT reform package. ViDA aims to modernize VAT for the digital age, including real-time digital reporting for intra-EU transactions from...
5 months ago
EU Commission Outlines Key Milestones for ViDA E-invoicing and Digital Reporting Implementation
The European Commission has published the work programme for VAT in the Digital Age (ViDA), covering implementation activities planned for 2026. The programme builds on the implementation strategy released in September...
5 months ago
Briefing document & Podcast: E-Invoicing & E-Reporting in Sri Lanka
Executive SummarySri Lanka is undergoing a significant digital transformation of its Value Added Tax (VAT) regime, primarily through the introduction of a phased e-invoicing and e-reporting system. This initiative...
5 months ago
DGT Clarifies VERI*FACTU Rules for Word and Excel Invoicing Tools
Spain’s DGT says using Word, Excel, or databases to issue invoices does not automatically exempt a taxpayer from RD 1007/2023 (VERI*FACTU/RSIF). If these tools accept, store, or process invoicing data, they may count as...
5 months ago
Czech VAT Amendments Proposed for Bad Debts, Beverage Rates, and ViDA Rules
The Czech Ministry of Finance has proposed two VAT Act amendment packages, with effective dates targeted for 1 January 2027 and 1 July 2028. Planned changes include easier and earlier bad debt VAT corrections, plus a...
5 months ago
Mandatory E-Invoicing for Small Businesses Delayed to November 2026
The mandatory e-invoicing deadline for the third wave has been extended from 15 May 2026 to 15 November 2026. The delay specifically affects small businesses. Source: vatcalc.com Note that this post was (partially)...
5 months ago
AI Won’t Replace Indirect Tax Professionals
AI-driven layoffs are real in tax tech and broader tech, but they do not prove that AI will eliminate indirect tax jobs. Some companies that cut staff after adopting AI later reversed course because quality...
5 months ago
What is XRechnung Invoice Format? Detailed Guide
XRechnung is Germany’s official, mandatory XML-based e-invoicing standard for B2G transactions. Based on European Norm EN 16931, it’s a machine-readable format designed for automated processing by public...
5 months ago
ViDA Implementation Work Programme: Key Milestones and Impact
Key Deadlines for ViDA Implementation: The European Commission has outlined a phased implementation for ViDA, with the first change in January 2027 extending the One Stop Shop to EV charging services. July 2028 will see...
5 months ago
E-invoicing and e-reporting in France: what are the obligations for foreign companies with a French VAT number?
E-invoicing is not mandatory for foreign companies with only a French VAT number. These companies are exempt from issuing or receiving electronic invoices through approved third-party platforms (PAs) for B2B...
5 months ago
