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...
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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...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months 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)...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months 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...
2 months ago
Briefing Document & Podcast: E-Invoicing and E-Reporting in New Zealand
SUMMARY Overview: This document provides a briefing on the current state of e-invoicing in New Zealand, focusing on regulations, timelines, compliance, and key considerations for businesses. New Zealand is progressively...
2 months ago
Slovakia publishes accreditation requirements for service providers
E-Invoicing Framework Established: Slovakia’s Financial Administration has published accreditation requirements for service providers that wish to operate Access Points for e-invoice exchange, marking progress toward...
2 months ago
Tunisia Expands Mandatory E-Invoicing to All VAT-Service Transactions from January 2026
Tunisia expands mandatory e-invoicing to include services Expansion of E-Invoicing Requirements: The Finance Law for 2026, published on December 12, 2025, amends the VAT Code to expand the mandatory scope of electronic...
2 months ago
Romania Clarifies 2026 E-Invoicing Rules: Unified Deadlines and New Registration for Individuals
Source Government Emergency Ordinance 89/2025, published on December 23, 2025 1. RO e‑Invoice – New obligations and clarifications 1.1. Registration obligations for individuals conducting economic activities Individuals...
2 months ago
OECD Releases Guidance on Digital Transactional Reporting Systems for VAT Compliance and Administration
The OECD released a report on 10 January 2026 providing guidance for jurisdictions considering or reforming digital continuous transactional reporting (DCTR) systems for VAT. DCTR involves near real-time reporting of...
2 months ago
OECD Issues Guidance on Digital VAT Transaction Reporting to Promote Global Standardisation and Compliance
The OECD has issued guidance to help countries implement digital continuous transaction reporting (CTR) systems for VAT, aiming for more consistent and less fragmented international VAT reporting. The guidance...
2 months ago
Mandatory KSeF Launches February 2026: Many Small Businesses May Not Be Ready in Time
The mandatory KSeF system will be implemented as planned: large companies must issue invoices via KSeF from February 1, 2026, and other businesses from April 1, 2026; only very small businesses can delay until January...
2 months ago
Germany Updates E-Invoicing FAQ: New Clarifications on Transmission and Compliance for 2025
The Federal Ministry of Finance released an updated FAQ on mandatory e-invoicing in November 2025. E-invoicing becomes mandatory from January 1, 2025. Core definitions and timelines remain unchanged. The update provides...
2 months ago
Slovakia Issues Guidance on 2026 VAT Act Amendments Covering Group Registration, E-Invoicing, Deductions
Slovakia issued new VAT Act guidance covering group VAT registration to prevent tax evasion. Implements EU Directive 2025/516/EU and removes certain tax representative requirements. Introduces certified e-invoice...
2 months ago
Is the “VAT Certificate Series and Number” Field Required in E-Invoices from 2026?
From 2026, the “Series and number of VAT certificate” field in electronic invoices (ЭСФ) should not be filled out. Only the “Date of VAT registration” field needs to be completed for correct...
2 months ago
Date in Field P_1 Is Invoice Issue Date and Tax Point, Not KSeF Creation Date
The date of issuance of an e-invoice is the date in field P_1, not the date the invoice is created in KSeF. This date (in P_1) is also the date when the tax obligation arises, if it matches the delivery date. The tax...
2 months ago
