From February 1, 2026, certain transactions will not require structured invoices in the National e-Invoicing System (KSeF) due to a new regulation by the Minister of Finance and Economy. Exemptions include toll motorway...
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Legal Consequences of Receiving Structured Invoices via KSeF: Do VAT Rules Impose New Obligations?
The receipt of a structured invoice issued in KSeF does not automatically trigger payment deadlines; this remains a civil law issue, not a tax one. Article 106gb(1) of the VAT Act does not impose any new obligations on...
2 weeks ago
How to Agree on KSeF Invoice Delivery with Contractors by February 1, 2026 under VAT Act?
By February 1, 2026, suppliers must agree with their contractors on how invoices issued in KSeF will be made available. Article 106gb(4) of the VAT Act requires this agreement on the method of providing structured...
2 weeks ago
Transaction Confirmation in KSeF: Voluntary Option and Documents for ONLINE, OFFLINE, and Emergency Modes
The Ministry of Finance clarified that issuing a “transaction confirmation” after issuing an invoice in KSeF (in ONLINE, OFFLINE, or emergency mode) is a completely voluntary option, not regulated by law...
2 weeks ago
Belgium to Enforce E-Invoicing for Domestic Businesses Starting January 2026
Belgium will require domestic businesses to issue and receive electronic invoices starting January 1, 2026. The mandate applies only to companies established in Belgium, not to foreign companies with just a Belgian VAT...
2 weeks ago
Tax Administration Denies Claims of Fiscalization System Instability and Urges Use of Official Channels
The Tax Administration denies claims about instability in the fiscalization system. The system is operating stably and there is no reason to delay sending eInvoices. The message recommending postponement is not an...
2 weeks ago
KSeF 2026: Key Rules, Deadlines, Authorizations, Authentication, and Technical Requirements for E-Invoicing
From February 1, 2026, large VAT taxpayers (sales over 200 million PLN in 2024) must issue invoices via the National e-Invoice System (KSeF); all others from April 1, 2026. Until December 31, 2026, invoices outside KSeF...
2 weeks ago
Tax Authority Confirms: E-Invoice Issue Date Is P_1 Field, Not KSeF Creation Date
The tax authority confirmed that the invoice issue date is the date in field P_1 of the structured invoice, not the date the invoice is created in KSeF. This date (P_1) is also the date when the tax obligation arises...
2 weeks ago
JPK VAT Changes 2026: New Templates, KSeF Integration, Deposit System, Key Codes OFF, BFK, DI
From February 1, 2026, new JPK VAT forms (JPK V7M and JPK V7K) will be introduced, adapted to the KSeF (National e-Invoice System) and the deposit system. The changes require including the KSeF invoice number in JPK VAT...
2 weeks ago
No More Backdating VAT Invoices: KSeF Date Determines VAT Refund Timing, Not Invoice Date
The National e-Invoice System (KSeF) eliminates backdating of VAT invoices; the system date, not the invoice date, determines VAT deduction timing. Delays in entering invoices into KSeF can postpone the right to deduct...
2 weeks ago
Briefing Document & Podcast: E-Invoicing and E-Reporting in Cambodia
SUMMARY Cambodia is implementing a national e-invoicing system, “CamInvoice,” under a phased rollout initiated in late 2024. The system mandates real-time clearance of invoices through the platform. The...
2 weeks ago
Briefing document & Podcast: VAT in the Digital Age (ViDA) – Platform Economy
SUMMARY Executive Summary: The European Union’s “VAT in the Digital Age” (ViDA) initiative aims to modernize VAT rules, with a significant component focused on the Platform Economy. This briefing...
2 weeks ago
Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
Last update: January 4, 2026 Join the Linkedin group on ”Global E-Invoicing/E-Reporting/SAF-T Developments”, click HERE Podcasts on E-Invoicing, E-Reporting and SAF-T mandates on Spotify January 1, 2026...
2 weeks ago
Slovakia Approves Major VAT Reforms, E-Invoicing, and Tax Amnesty Effective 2026-2030
Slovakia approved major VAT reforms effective January 1, 2026, with some measures phased in later. Key changes include mandatory VAT grouping, enhanced tax authority powers, new VAT deduction rules for vehicles, higher...
2 weeks ago
Poland Finalizes Four Key Regulations for Mandatory E-Invoicing Rollout Starting February 2026
Poland finalized four executive regulations for the mandatory National e-Invoicing System (KSeF 2.0), effective from February 1, 2026. The regulations cover system access/authentication, exemptions for certain...
2 weeks ago
Finance Ministry Publishes Draft Guidelines on KSeF and Fixed Establishment Requirements
The Ministry of Finance published a draft of tax explanations regarding the National e-Invoice System (KSeF). The draft focuses on the concept of a fixed place of business for KSeF purposes. No further tax explanations...
2 weeks ago
Consultations on Tax Guidance: Fixed Establishment Rules for National e-Invoicing System (KSeF)
Public consultations on draft tax explanations regarding a fixed place of business for KSeF purposes began on December 31, 2025. The consultations will last until January 14, 2026. From February 1, 2026, VAT taxpayers...
2 weeks ago
Tax Authority Confirms: E-Invoice Issue Date Is Field P_1, Not KSeF Creation Date
The tax authority confirms that the invoice issue date is the date in field P_1 of the structured e-invoice, not the date the invoice is created in the KSeF system. This date (P_1) determines when the tax obligation...
2 weeks ago
Bulgaria Introduces Test Platform for Electronic SAF-T Tax File Submissions
Bulgaria’s National Revenue Agency (NRA) has launched a new electronic service. The service allows for the submission of test Standard Audit File for Tax Purposes (SAF-T). This is a test environment for SAF-T...
2 weeks ago
Confirmation of Invoiced Transactions in KSeF: Voluntary Option and Documents for Buyers in All Modes
The Ministry of Finance clarified that issuing a “transaction confirmation” after invoicing in KSeF (National e-Invoicing System) is a voluntary option, not regulated by law. This confirmation can be...
2 weeks ago
Briefing Document & Podcast: E-Invoicing and E-Reporting in Finland
SUMMARY Executive Summary: Finland has a well-established e-invoicing environment, driven by a mandate for Business-to-Government (B2G) transactions and high voluntary adoption in the Business-to-Business (B2B) sector...
2 weeks ago
Tax consultations – draft tax explanations regarding a Permanent Place of Business (Fixed Establishment) for the needs of KSeF
The document is a draft Polish Ministry of Finance tax clarification on how to determine a fixed establishment (FE) in Poland for VAT purposes in relation to the obligation to issue e‑invoices via the National...
2 weeks ago
Risk of Identity Fraud with Mandatory E-Invoicing via Peppol
Starting January 1, 2026, all Belgian VAT‑registered businesses will be required to issue electronic B2B invoices through the Peppol network. This national mandate is aligned with the broader EU initiative VAT in the...
2 weeks ago
E-Invoicing & E-Reporting developments in the news in week 1/2026
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 1/2026 NEW COLLECTION...
2 weeks ago
Poland’s National E-Invoicing System (KSEF): Recent Changes Effective February 2026
This briefing document summarizes the key themes, ideas, and facts surrounding the implementation of the National e-Invoicing System (KSeF 2.0) in Poland, drawing from the provided sources. KSeF 2.0 is a mandatory e...
2 weeks ago
Angola’s New e-Invoicing Regime Mandatory for Large Companies from 1 January 2026, Extending to All Companies in 2027
Angola’s Ministry of Finance recently issued a release confirming that the country’s new electronic invoicing (e-invoicing) requirements are mandatory for large companies from 1 January 2026. This follows a...
2 weeks ago
Briefing document & Podcast: E-Invoicing in Angola
Last update: January 2, 2026 SUMMARY Angola is implementing a phased mandatory electronic invoicing (e-invoicing) system, designed to improve tax transparency and efficiency. The legal basis is Presidential Decree No...
2 weeks ago
Malaysia Enforces Stricter E-Invoicing Rules to Boost Data Quality from January 2026
Malaysia’s Inland Revenue Board is introducing stricter e-invoicing validation rules to improve data quality. New requirements include specific formats, lengths, and codes for key invoice fields such as dates, invoice...
2 weeks ago
