From January 1, 2026, an automated real-time system will analyze electronic invoices (EHF) for VAT (QQS) based on risk levels. High-risk EHFs must not exceed 10% of total EHFs in a reporting period; VAT is credited only...
All Technology Posts
Mandatory B2B E-Invoicing Comes to North Macedonia
Mandatory e-invoicing by October 2026: North Macedonia is implementing the e-Faktura system, requiring all non-cash B2B invoices to be issued, transmitted, and validated electronically via the centralized DAP platform...
3 weeks ago
Final Adjustments to France’s CTC E-Invoicing Framework Approved
Final legal framework confirmed: France’s 2026 Finance Bill, adopted on 2 February 2026, finalises key operational and compliance rules for the phased rollout of mandatory B2B e-invoicing and e-reporting under the CTC...
3 weeks ago
ViDA Directive Forces Major Overhaul of Invoice Processing
Structured formats now mandatory – Under the ViDA directive, only structured electronic formats (XML, EDI, Factur-X) will qualify as valid e-invoices by 2030. Simple PDFs, even those sent by email, will no longer...
3 weeks ago
Germany Introduces Mandatory B2B E-Invoicing from 2027
Mandatory B2B e-invoicing by 2027–2028: Starting January 1, 2027, German companies with annual turnover over €800,000 must issue invoices in structured electronic formats (XRechnung, ZUGFeRD) aligned with European...
3 weeks ago
Clarifications on Romania’s E-Invoicing Deadlines and Scope
Transmission deadline clarified: The deadline for sending invoice data via RO e-Factura is now five working days (instead of five calendar days) and applies to both B2B and B2C transactions. Scope clarified for non...
3 weeks ago
Fake invoices under the spotlight: Poland’s 2025 tax control trends
Poland’s tax authority (KAS) has shifted to targeted, data‑driven enforcement: In 2025 it carried out more checks but fewer full audits, leading to +29% higher tax findings and +18.5% higher cash inflows, signaling a...
3 weeks ago
Greece Starts Enforcing Electronic Invoicing for Large Businesses
B2B e-invoicing mandate underway: From 2 February 2026, Greek businesses with annual revenues over EUR 1 million (2023 tax year) must issue electronic invoices for B2B sales of goods and services. Transition period...
3 weeks ago
How Electronic Invoicing Transforms VAT Recovery and Reporting: Key Impacts and Business Preparation
Electronic invoicing replaces traditional paper and PDF invoices with standardized digital formats that are automatically validated and recognized by tax authorities. E-reporting involves real-time or near real-time...
3 weeks ago
France vs Germany — Two Models, One Goal: Digital Control
Same goal, different paths: France and Germany are both moving toward digital VAT compliance, but with fundamentally different models and timelines. France = real-time, platform-driven: From Oct 1, 2026, mandatory B2B e...
3 weeks ago
Exceptions to Mandatory KSeF E-Invoicing from February 2026
KSeF mandatory from 1 Feb 2026: Most Polish taxpayers must issue structured e-invoices in KSeF, but certain transactions are exempt to avoid disproportionate administrative or technical burdens. Main exemptions include:...
3 weeks ago
French e-invoicing reform: What obligations for foreign companies not established in France?
Scope: Foreign companies not established in France but VAT‑registered are not subject to e‑invoicing, but are subject to e‑reporting for transactions deemed to take place in France where they are liable for...
3 weeks ago
Peppol-Based E-Invoicing Mandate for Omani Businesses
Phased B2B/B2G/B2C mandate: Oman’s Fatwara e-Invoicing project begins in August 2026 with 153 large companies, progressing through 2027–2028 until full coverage of all taxpayers. The mandate applies simultaneously to...
3 weeks ago
Denmark Updates Its B2B e-Invoicing Standard Strategy
No mandatory B2B e-invoicing, but technical readiness required: Under the revised Bookkeeping Act, businesses must ensure their systems can issue and receive structured e-invoices from 2026, even without a full B2B...
3 weeks ago
KSeF and Preventive VAT Control: Constitutional Concerns
KSeF as a preventive control mechanism: The National e-Invoicing System (KSeF) collects full invoicing data from all VAT taxpayers regardless of risk, raising concerns that it functions as a universal, preemptive audit...
3 weeks ago
UAE Implements Continuous Transaction Control for B2B E-Invoices
Mandatory e-invoicing by 2027 (phased): Large taxpayers (annual revenue ≥ AED 50M) must implement e-invoicing by January 1, 2027, while smaller taxpayers and government entities follow in mid-2027 and October 2027...
3 weeks ago
KSeF Implementation Challenges for Municipalities
Entity3 field complexity: Sellers issuing invoices to municipalities via KSeF are not legally required to complete the “Entity3” field (subordinate units like schools or sports centers). The Ministry of...
3 weeks ago
Slovakia to Introduce Mandatory E-Invoicing Under VAT Reform
Mandatory e-invoicing confirmed from 2027: Slovakia will require structured e-invoicing for domestic B2B and B2G transactions from 1 January 2027, as part of its VAT digitalisation reform aligned with the EU ViDA...
3 weeks ago
Croatia: eReporting under Fiscalization 2.0
Taxpayers required to issue and receive eInvoices must submit monthly eReporting (eIzvještavanje) by the 20th day of the following month, with the first deadline set for 20 February 2026 covering January 2026 domestic...
3 weeks ago
Comments on EGC T-689/24: EU Court Ruling Eases VAT Deductions, Boosts Business Cash Flow, Impacts e-Invoicing System
The EU Court ruled that the right to deduct VAT arises when the taxable transaction occurs, not when the invoice is received. Polish regulations tying VAT deduction to invoice receipt are incompatible with the EU VAT...
3 weeks ago
Ireland Defines “Large Corporates” for Phase 1 of VAT Modernisation Starting November 2028
Irish Revenue clarified which businesses qualify as “large corporates” for Phase 1 of the VAT Modernisation programme starting November 2028. Large corporates are VAT-registered businesses managed by the...
3 weeks ago
France Confirms 2026 E-Invoicing and E-Reporting Mandate Amendments in New Budget Law
France’s 2026 Budget Law confirms key amendments to the B2B e-invoicing and e-reporting mandate, making changes legally effective from February 2, 2026. The Public Invoicing Portal (PPF) is now the official Central...
3 weeks ago
Sweden Appoints Commissioner to Review E-Invoicing and ViDA Implementation in National Law
Sweden has appointed a commissioner to assess how to implement the EU’s ViDA requirements in Swedish law. The commissioner will consider whether to introduce domestic e-invoicing and reporting requirements. The...
3 weeks ago
Cameroon Introduces Mandatory Real-Time E-Invoicing and Digital Tax Reporting Under 2026 Finance Law
Cameroon’s 2026 Finance Law mandates real-time electronic invoicing and digital tax reporting for all businesses. The reform shifts tax compliance from post-audit to continuous digital controls, requiring approved e...
3 weeks ago
Entrepreneurs and Accountants Demand Changes to Poland’s National e-Invoicing System (KSeF) Regulations
Entrepreneurs and accounting offices demand changes to KSeF regulations and technical solutions. Key requests include allowing accounting offices to manage KSeF certificates for sole proprietors and introducing a...
3 weeks ago
Once You Start Issuing KSeF Invoices, There’s No Going Back—Even if Sales Drop Below the Limit
Once a taxpayer starts issuing invoices via KSeF after exceeding the 10,000 PLN monthly limit, they cannot return to paper or regular electronic invoices, even if their sales drop below the threshold in later months...
3 weeks ago
Logging into KSeF to Become Easier with More Free Options from February 2026
From February 14, 2026, there will be more free ways to log in to the National e-Invoice System (KSeF). New login methods will include e-ID, the mObywatel app, and online banking. Currently, free login is possible only...
3 weeks ago
North Macedonia Launches Mandatory E-Invoicing: Digital Tax Transformation Begins October 2026
North Macedonia’s e-Faktura system launches with a live pilot on January 1, 2026, and becomes mandatory for all VAT-registered B2B and B2G transactions on October 1, 2026. The system uses a centralized Continuous...
3 weeks ago
