Malaysia has postponed mandatory e-invoicing for businesses with RM1m–RM5m turnover to 1 January 2027, with an extended penalty-free transition period. The exemption threshold was raised to RM1 million, removing smaller...
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Advancing Global VAT Policy: Digital Transformation, E-Commerce, and Innovation at the 2026 OECD Forum
The OECD Global Forum on VAT is a platform for international dialogue on VAT/GST design and operation, focusing on digital transformation. The 2026 meeting will address topics such as VAT/GST in e-commerce, crypto...
3 weeks ago
Briefing document & Podcast: E-Invoicing & E-Reporting in Tunisia
SUMMARY 1. Executive Summary: Tunisia has been a pioneer in e-invoicing in the Arab world, beginning in 2016. The system, based on a Continuous Transaction Control (CTC) model, initially focused on B2G transactions by...
3 weeks ago
Tunisia Expands E-Invoicing to Services; Flexible Implementation Measures Announced for 2026
Tunisia’s e-invoicing mandate now covers both goods and services as of January 1, 2026. The Ministry of Finance announced flexible implementation measures to support businesses, with details pending. The expanded...
3 weeks ago
Transaction Confirmation in KSeF: Voluntary Option and Documents for ONLINE, OFFLINE, and Emergency Modes
Issuing a “transaction confirmation” for invoices in KSeF (National e-Invoicing System) is a completely voluntary option, not regulated by law. This confirmation can be provided after issuing an invoice in...
3 weeks ago
Mandatory KSeF for Transactions with Local Government Units: Invoicing Rules and Ministry Clarifications
The Ministry of Finance clarified that when issuing invoices to local government units (JST) via the National e-Invoicing System (KSeF), it is not mandatory to fill in the “Podmiot3” (recipient) field. KSeF...
3 weeks ago
KSeF 2026: Key Rules, Authorizations, Authentication, Technical Requirements for Poland’s e-Invoicing System
From February 1, 2026, the largest Polish VAT taxpayers must issue invoices via the National e-Invoice System (KSeF); all others from April 1, 2026. Until December 31, 2026, invoices outside KSeF are allowed if monthly...
3 weeks ago
Unclear KSeF Regulations: Will We Need to Invoice the Same Sale Twice from February 2026?
From February 1, 2026, VAT taxpayers with sales over 200 million PLN in 2024 must issue invoices via KSeF; from April 1, 2026, this applies to all others. All taxpayers must receive invoices through KSeF from February...
3 weeks ago
Poland KSeF 2.0 Go-Live and Key E-Invoicing Dates for Taxpayers in 2026
KSeF 1.0 production environment can be used until 26 January 2026. A technical maintenance break will occur from 26-31 January 2026 for KSeF 1.0. KSeF 2.0 production environment goes live on 1 February 2026, coinciding...
3 weeks ago
Cabo Verde 2026 Budget Law: E-Invoicing Mandate, Updated VAT Exemptions, Effective January 1
Law No. 69/X/2025, the 2026 budget, was published in Cabo Verde’s Official Gazette on Dec. 31, 2025. The law mandates electronic invoicing and updates invoicing exemptions. It grants VAT exemptions for certain...
3 weeks ago
Briefing document & Podcast: E-Invoicing and E-Reporting in Uruguay
SUMMARY 1. Implementation Timeline & Scope: Gradual Rollout: Uruguay implemented electronic invoicing in phases, beginning in 2012 with large taxpayers and gradually expanding it over a decade. By 2019...
3 weeks ago
Notification now required for Invoices with attachments in KSeF 2.0
Mandatory Notification for Invoices with Attachments: Starting January 1, 2026, Polish taxpayers are required to notify the Ministry of Finance via the e-Tax Office before issuing invoices with attachments in the KSeF 2...
3 weeks ago
Implementation of Centralized Digital Signature for Electronic Receipts by SII
Implementation of Centralized Digital Signature: The SII (Servicio de Impuestos Internos) has established a centralized digital signature system for certifying electronic receipts and exempt electronic receipts issued...
3 weeks ago
Phantom Invoices in KSeF: Prof. Modzelewski Warns of VAT Document Confusion in 2026
In 2026, the KSeF system will contain documents that mimic VAT invoices, referred to as “phantom invoices.” There will be confusion due to invoices being sent electronically to contractors and then later...
3 weeks ago
Romania Updates RO e-Factura Rules for 2026: Expanded Scope, Easier Deadlines, Less Compliance Burden
From January 2026, Romania expands RO e-Factura reporting to include supplies to non-resident VAT-registered customers and clarifies B2C classification rules. Invoice submission deadlines are extended from five calendar...
3 weeks ago
eTIMS Fuel Station System: Streamlining Tax Compliance and Operations for Kenyan Fuel Retailers
The eTIMS Fuel Station System is a KRA solution for real-time electronic invoicing, integrating with fuel station systems to capture and transmit transactions automatically. It streamlines VAT returns, supports various...
3 weeks ago
VAT Deduction Allowed from Invoices Issued Outside KSeF, If Standard Conditions Are Met
From February 1, 2026, issuing invoices via the National e-Invoice System (KSeF) becomes mandatory for large companies, and from April 1, 2026, for all others. Until December 31, 2026, invoices can still be issued...
3 weeks ago
Philippines Extends E-Invoicing Compliance Deadline for Large Taxpayers to December 31, 2026
The Philippines has extended the electronic invoicing compliance deadline to December 31, 2026. The extension applies to large taxpayers and e-commerce companies. These entities must update their systems to meet BIR’s...
3 weeks ago
No Need to Issue Structured Invoices in KSeF for Certain Transactions from February 2026, New Regulation
From February 1, 2026, certain transactions will not require structured invoices in the KSeF system, according to a new regulation by the Minister of Finance and Economy. The regulation specifies cases where structured...
3 weeks ago
How KSeF Will Transform Tax Audits: Benefits, Risks, and How to Prepare
KSeF (National e-Invoice System) enables real-time access to detailed invoice data for tax authorities, improving tax system transparency and control. The system allows automatic cross-verification of transactions...
3 weeks ago
Reminder: KSeF Environment Address Changes and Migration Deadlines for Integrators in 2026
KSeF is introducing new, unified addresses for its environments as part of preparations for KSeF 2.0 and enhanced security. The change is technical and does not affect API functionality; old addresses will remain active...
3 weeks ago
Mandatory KSeF for Transactions with Local Governments: Invoicing Rules and Ministry Clarifications for 2026
The Ministry of Finance clarified rules for invoicing local government units (JST) using the National e-Invoicing System (KSeF). KSeF does not require or verify the completion of the “Podmiot3” (recipient)...
3 weeks ago
KSeF Implementation: How Prepared Are Entrepreneurs and What Concerns Do They Have?
KSeF (National e-Invoice System) will become mandatory in stages: from February 1, 2026 for the largest companies, April 1, 2026 for most others, and January 1, 2027 for micro-entrepreneurs. 78% of entrepreneurs are...
3 weeks ago
Data on a Greek E-Invoice vs. Data Reported to myDATA (Tax Authority) – Key Differences
Data on a Greek E-Invoice vs. Data Reported to myDATA (Tax Authority) – Key Differences Legal Content Requirements (E-Invoice Document): Under Greek law (Law 4308/2014, aligned with the EU VAT Directive), a valid VAT...
3 weeks ago
Briefing Document & Podcast – Greece E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements
Last Update: January 15, 2026 Summary 1. Executive Summary: Greece is implementing mandatory electronic invoicing for B2B transactions, starting in 2026. This initiative builds upon the existing myDATA platform, which...
3 weeks ago
Briefing Document & Podcast: E-Invoicing & E-Reporting in North Macedonia
SUMMARY North Macedonia is implementing a comprehensive, real-time electronic invoicing system (e-Faktura), requiring all VAT-registered businesses to issue invoices electronically through a central platform...
3 weeks ago
Learning AI in Tax: Where to Start
Starting with Data and SQL: Tax professionals should focus on understanding data as the foundation for engaging with AI, using SQL to ask precise questions about transactional data. This approach shifts their mindset...
3 weeks ago
Initial indicators of the implementation of the Fiscalization Act – more than 1.6 million eInvoices issued
Initial indicators of the implementation of the Fiscalization Act – more than 1.6 million eInvoices issued E-Invoicing Implementation Statistics: As of January 13, 2026, over 1.6 million e-invoices have been...
3 weeks ago
