Regulatory Analysis
With important dates approaching for mandatory e-invoicing in Poland, taxpayers should take note of the upcoming KSeF 1.0 production environment maintenance break and the KSeF 2.0 go-live. Taxpayers currently using KSeF 1.0 can only use the production environment until 26 January 2026. A technical maintenance break will occur between 26-31 January 2026, during which the […]
Published on: December 23, 2025 On December 23, 2025, the Brazilian Federal Revenue Service (RFB) and the Management Committee of the Goods and Services Tax (CGIBS) published Joint Act RFB/CGIBS No. 1/2025, which governs the application of IBS and CBS during the initial phase of Brazil’s Tax Reform, effective as of January 1, 2026. The […]
The Inland Revenue Board of Malaysia (IRBM) has published e-Invoice Specific Guideline Version 4.6 on 5 January 2026, replacing Version 4.5 issued on 7 December 2025 Changes in Version 4.6 The new version of the Guidelines introduces clarifications to two key areas: Table 3.6 (Removal Clarification): This table lists activities and transactions for which consolidated […]
On 12 December 2025, Tunisia has officially enacted the expansion of its mandatory electronic invoicing (e-invoicing) framework to include all service transactions after being provisioned in its Finance Bill 2026 (Law No. 17 of 2025) which formally brings service provision operations within the scope of the country’s existing e-invoicing mandate. Previous Scope Prior to this […]
On January 1, 2026, the Ministry of Finance made the invoice submission module with attachment functionality available through the e-Tax Office, allowing taxpayers to register their intention to issue invoices with attachments in KSeF 2.0. Process for the issuance of Invoices with Attachments To issue invoices with attachments in KSeF 2.0, taxpayers must first submit […]
Romania’s Government Emergency Ordinance 89/2025, published on December 23, 2025, introduces important clarifications to the country’s e-invoicing mandate without creating new obligations for taxpayers currently in scope of the mandate. The ordinance primarily addresses gaps in existing legislation and standardizes transmission deadlines across B2B and B2C transactions. Key changes 5 working day transmission deadline Previously, […]
The French Tax Authority (DGFIP) has released detailed guidance on the upcoming pilot phase for the French CTC reform, marking a significant milestone in the country’s transition to mandatory electronic invoicing. This pilot represents the first real testing of the CTC ecosystem before the phased mandatory rollout beginning September 2026. Pilot Phase Overview The pilot […]
The Polish Minister of Finance and Economy signed the amending Regulation on the detailed scope of data contained in tax declarations and records for VAT (JPK_VAT with declaration), which is now awaiting official publication. As previously reported, this regulation adapts JPK_VAT reporting to the mandatory KSeF 2.0 framework. Taxpayers will be required to include KSeF […]
The Polish Minister of Finance and Economy has signed the Regulation on the use of the National e-Invoicing System (Krajowy System e-Faktur, KSeF), which is now awaiting the final step – publication in the Polish Journal of Laws (Dziennik Ustaw). This regulation is a key implementing act for the mandatory KSeF 2.0 framework, replacing the […]
The Slovak parliament has approved the draft law which introduces mandatory e-invoicing and real-time reporting obligations, implementing the European legislation of VAT in the Digital Age (ViDA). Additionally, the Financial Directorate of the Slovak Republic has also published an FAQ document providing some practical guidance for taxpayers. Mandatory E-invoicing Requirements The new requirements apply to […]
The Polish Ministry of Finance and Economy has published an amendment to the Regulation on the issuance of invoices. The amendment updates §3 of the regulation, which specifies cases in which invoices may contain a scope of data narrower than that specified in Article 106e of the VAT Act, aligning these rules with KSeF 2.0. […]
The Polish Ministry of Finance and Economy has officially published the Regulation on cases in which there is no obligation to issue structured invoices, establishing the final list of transactions exempt from mandatory KSeF e-invoicing. The Regulation was signed on 7 December 2025 and published in the Journal of Laws on 9 December 2025. What […]
The Inland Revenue Board of Malaysia has announced updates to its e-invoicing rules, introducing stricter field validations to enhance data integrity. Updated Field Validation Requirements The new validation rules apply to the following fields: Date fields: must use valid YYYY-MM-DD format; entries such as “N/A” will no longer be permitted Supplier’s Bank Account Number: must […]
Bhutan is officially implementing their Goods and Services Tax beginning January 1, 2026. GST will be imposed at a rate of 5%, which is reduced from the original proposed rate of 7%. Non-resident businesses with an annual taxable supply of more than 5,000,000.00 BTN are required to register for GST. Non-resident marketplaces and suppliers of […]
Following our previous update on the postponement of Phase 2 implementation, the Greek Independent Authority for Public Revenue (AADE) has now formally enacted the changes and brought Phase 2 into production. This formalizes the timeline previously announced in a press release, with mandatory compliance beginning May 1, 2026. myDATA Production Environment Updated On December 8, […]
The Israeli Tax Authority has issued VAT Implementation Order 01/2025, confirming the accelerated implementation timeline for the invoice allocation number system under the Israeli CTC (Continuous Transaction Controls) Invoice Model. The new order validates the expedited thresholds established earlier in 2025 by the Law for Achieving Budgetary Goals and Implementing Economic Policy for the 2025 […]
The Inland Revenue Board of Malaysia (IRBM) has published an updated version of the e-Invoice Guideline and the e-Invoice Specific Guideline increasing the exemption threshold from RM500,000 to RM1 million annual turnover/revenue. This change exempts the smallest category of taxpayers from mandatory e-invoicing compliance. What’s changing? Previous exemption: Taxpayers with annual turnover or revenue of […]
Belgium has published an updated draft law covering multiple VAT-related topics, including changes to the B2B e-invoicing mandate, just weeks before the 1 January 2026 implementation date. The updates address practical implementation concerns and align Belgian legislation with recent EU developments, particularly the ViDA Directive adoption. What’s Changed Non-Established Entities Formally Excluded The draft law now […]