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...
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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 months 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 months 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 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months 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...
3 months ago
Hungary is making e-invoicing mandatory for water supplies
Water Sector Mandate: From 1 January 2026, Hungarian water utility providers must issue only electronic invoices to non‑residential users (businesses). Residential users remain exempt. ⚡ Energy Sector Precedent: Since 1...
3 months ago
Croatia has released draft ordinance for B2C mandate
Draft Ordinance Released: Croatia has published the draft Rulebook on Fiscalization of Final Consumption Invoices, open for public consultation until 16 November 2025. Scope: The rulebook provides detailed regulation of...
3 months ago
Malawi Extends Electronic Invoicing System Transition Period to February 2026
Malawi postpones e-invoice mandatory start date Postponement: The mandatory start date for Malawi’s electronic invoicing system (EIS) has been moved from November 1, 2025, to February 1, 2026, giving taxpayers more time...
3 months ago
BIR Delays New Electronic Invoicing Implementation Until December 31, 2026
The Bureau of Internal Revenue Commissioner has announced a delay in new electronic invoicing requirements. The initial implementation will now be postponed. The new deadline is December 31, 2026. Source: vitallaw.com...
3 months ago
Webinar Recording Released: Electronic VAT Registration in the E-Invoice System, November 13, 2025
The Ministry of Finance organized a webinar on November 13, 2025, in Belgrade. The topic was electronic VAT recording in the Electronic Invoicing System. The recording of the webinar is now available. Source: efaktura...
3 months ago
ViDA Implementation Strategy: Preparing Industry for VAT Reform in the Digital Age
The EU VAT gap remains significant, with €89 billion lost in 2022 despite improvements from digitisation and policy measures. Challenges persist due to VAT fraud, evasion, administrative inefficiencies, and the...
3 months ago
Issuing Invoices? You Can’t Avoid the National e-Invoicing System, Even with VAT Exemption
After the mandatory National e-Invoice System (KSeF) is implemented, VAT-exempt taxpayers can still issue receipts but must provide a structured invoice upon the buyer’s request. This requirement applies even to...
3 months ago
PEF and KSeF: Will You Need to Send Invoices Twice? Step-by-Step Practical Guide
From 2026, large and small companies in Poland must use the National e-Invoice System (KSeF). The Electronic Invoicing Platform (PEF) is already used for public procurement. Businesses are concerned whether they will...
3 months ago
KSeF: Invoice Issue and Receipt Dates Key for Correct VAT Settlement and Tax Deductions
In KSeF, the invoice issue date is when it is sent to the system, and the receipt date is when it receives a KSeF number. To deduct VAT for a given month, the buyer must receive the invoice within that month, not at the...
3 months ago
