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...
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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...
3 weeks 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...
3 weeks 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...
3 weeks 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...
3 weeks 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...
3 weeks 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...
3 weeks 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...
3 weeks 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...
3 weeks 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...
3 weeks 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...
3 weeks 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)...
3 weeks 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...
3 weeks 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...
4 weeks 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...
4 weeks 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...
4 weeks 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...
4 weeks 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...
4 weeks 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...
4 weeks ago
KSeF 2026: Can Tax Law Obligations Change the Content of Civil Contracts?
Tax law provisions imposing public law obligations on taxpayers do not change the content of civil contracts. Structured invoices required by tax law (like those via KSeF) are public law documents and do not have civil...
4 weeks ago
KSeF 2026: How to Obtain a Certificate for Companies and Sole Proprietors
From February 1, 2026, the National e-Invoice System (KSeF) becomes mandatory for the first group of VAT taxpayers; all must receive structured invoices from this date. To use KSeF, companies and individuals need a...
4 weeks ago
Germany Updates FAQs on Mandatory E-Invoicing and VAT Invoice Storage Requirements for 2025
The German Ministry of Finance updated its FAQs on mandatory electronic invoicing for transactions after Dec. 31, 2024. Key points: validation checks if invoices meet EU standards but isn’t required for tax...
4 weeks ago
Sri Lanka 2026 Budget: Major Tax Reforms, VAT Changes, and Electronic Invoicing Announced
Replace special commodity levy on imported coconut and palm oils with VAT and SSCL from April 2026. Lower VAT and SSCL registration threshold to 36 million rupees annual turnover from April 1, 2026. Remove 100 rupee per...
4 weeks ago
Key Elements of the New BMF Guidance on E-Invoicing for VAT Effective from 2025
The new BMF letter from 15.10.2025 addresses numerous specific questions regarding e-invoicing in VAT and comprehensively amends the UStAE for the first time concerning new invoicing regulations. The previous letter...
4 weeks ago
Indirect Rebates and KSeF: Are Invoices Required or Are Credit Notes Still Valid?
Indirect rebates (rabaty pośrednie) are typically documented with credit notes, not corrective invoices. The new obligation to issue invoices in the KSeF system (from 2026) does not apply to indirect rebates. The...
4 weeks ago
Archiving e-Invoices on Poland’s KSeF Portal under the 2026 E-Invoicing Mandate
Introduction Poland is embarking on a nationwide shift to electronic invoicing, centered on the Krajowy System e-Faktur (KSeF) – the National e-Invoicing System. From 2026, virtually all B2B invoices in Poland must be...
4 weeks ago
Slovak Financial Administration Launches Phased E‑Faktúra Mandate
Context of the Press Release Issuer: The press release was published by the Slovak Financial Administration (Finančná správa Slovenskej republiky). Date: 31 October 2025. Purpose: To formally announce the phased rollout...
4 weeks ago
DGFiP e-invoicing guide: Overview of the French project on E-Invoicing and E-Reporting
️ Timeline & Scope September 1, 2026: All companies must be able to receive e-invoices. Issuing obligations: Large & mid-sized companies: Start September 1, 2026. SMEs: Start September 1, 2027. Applies to B2B...
4 weeks ago
