Regulatory Analysis
The Polish Ministry of Finance has published an updated version of the draft regulation on the use of the National e-Invoicing System (KSeF). The regulation addresses authentication methods, granting and withdrawing rights in KSeF, KSeF certificate use, invoice marking requirements (QR codes), use of attachments and other technical aspects of the system. This updated draft […]
On Friday, August 29, the Polish Ministry of Finance published important news regarding the KSeF (National e-Invoice System). As of 1 September 2025, the KSeF 1.0 Test environment has been officially shut down. Therefore, from now on no further testing can be conducted in KSeF 1.0. In practice, this means that to become a new KSeF user, taxpayers […]
On 22 August 2025, the Danish Guarantee Fund (DGF) published its annual announcement regarding insurer contributions for 2026. The update aligns with Executive Order BEK no. 587 of 26 May 2025 on contributions to the Guarantee Fund for non-life insurance companies. Key Changes Effective 1 January 2026 Rate Reduction for Non-Life Consumer Policies The contribution […]
Following the parliamentary approval of the KSeF 2.0 Act, Polish President Karol Nawrocki has signed the legislation on 27 August 2025. With this critical approval, which establishes the implementation timeline for Poland’s mandatory e-invoicing system – KSeF, the law now awaits publication in the Polish Journal of Laws (Dziennik Ustaw) to formally enter into force. […]
On the 16 of August 2025, the National Treasury and the South African Revenue Service (SARS) published the Draft Tax Administration Laws Amendment Bill, 2025. The draft proposes amendments to the Value-Added Tax Act, introducing new definitions for electronic invoicing, electronic reporting, and an interoperability framework that would facilitate decentralized exchange of electronic documents between suppliers and recipients. […]
The North Macedonia Public Revenue Office (PRO) has announced the launch of the e-Faktura project. This comprehensive digital fiscalization initiative introduces mandatory standardized electronic invoicing, with invoice data flowing in real time through a centralized platform. The project marks a significant transformation in North Macedonia’s tax administration and demonstrates the country’s commitment to implementing its […]
The Tax Authority of Oman (OTA) has announced the criteria for selecting the first 100 companies to participate in its Electronic Invoicing initiative. Companies will be selected based on business size and transaction volume, economic sector diversity, technical readiness, tax compliance history, willingness to support the experimental phase, and geographic distribution across Oman. No deadlines […]
Israel has officially introduced changes to its CTC (Continuous Transaction Controls) system, accelerating the implementation timeline for the invoice allocation number request obligation. This obligation requires taxpayers to obtain a unique allocation number from the tax authority for invoices above certain thresholds, ensuring real-time verification of transactions. The changes to the implementation timeline were enacted […]
The Kazakhstan Head of State has signed an amendment to the Tax Code that will substantially expand the country’s electronic invoicing requirements. This legislation makes e-invoicing mandatory for all registered VAT payers and extends requirements to include a comprehensive range of who are not payers of VAT (hereinafter referred to as non-VAT payers) and specialized […]
The Federal Inland Revenue Service (FIRS) issued a press release on 11 August 2025 announcing a three-month extension for large taxpayers to comply with Nigeria’s National E-Invoicing & Electronic Fiscal System. This adjustment provides additional implementation time for affected businesses as the country advances its digital tax compliance framework. Large taxpayers, defined as companies with […]
Romania passed the Law on Fiscal-Budgetary Measures on July 14th, 2025. The law increases the Value Added Tax (VAT) rates, among other financial measures. The standard VAT rate will now be 21%, raised from its previous rate of 19%. The two reduced rates of 5% and 9% are being consolidated and raised to 11%. The […]
Slovakia published draft legislation amending the VAT Act (Act No. 222/2004 Coll.) to transpose Council Directive on VAT in the Digital Age. The draft law introduces mandatory structured e-invoicing and real-time digital reporting of invoice data. It aims to strengthen the fight against tax fraud, improve VAT compliance, and align Slovakia with the EU’s harmonized […]
The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, which governs the implementation of the next phase of Egypt’s electronic receipt system. This resolution specifically targets taxpayers registered at the Sixth District (El-Sadis) and Fifth Settlement (El-Tagamo El-Khamis) tax offices in Cairo whose names appear in the annex attached to the decision. […]
After months of anticipation, the Polish Parliament has approved the KSeF 2.0 Act, which now awaits the President’s signature and official publication in the Polish Journal of Laws. This milestone legislation revises the National e-Invoicing System (Krajowy System e-Faktur, or KSeF), scheduled to become mandatory from February 2026 for the first group of affected taxpayers. […]
Greece adopts mandatory B2B e‑invoicing legislation On 25 July 2025, the Greek Parliament adopted the National Customs Code and Other Provisions – Pension Regulations law (published in the official gazette of the government with number ΦΕΚ 134 Α΄/28.7.2025), amending Article 14 of Law 4308/2014 and establishing a mandatory electronic invoicing regime. Scope and requirements Electronic […]
Effective July 14, 2025, the German Ministry of Finance (BMF) issued an amendment to the GoBD (German Principles on Bookkeeping), aligning the country’s digital archiving requirements with the upcoming mandatory B2B e-invoicing as of January 1, 2025. The update provides long-awaited clarity for taxpayers and software providers regarding the format, retention, and machine readability requirements […]
The Canary Islands Tax Agency (Agencia Tributaria Canaria) has proposed amendments to expand its SII (Suministro Inmediato de Información) obligation to include multiple taxes beyond IGIC (General Indirect Canary Tax). The proposal is still in draft, nevertheless the technical specifications around it have already been disclosed. All businesses currently using the SII system for IGIC […]
The Turkish Revenue Administration (Gelir İdaresi Başkanlığı) has announced an extension to the implementation deadline for implementing the requirements contained in the “Technical Guide for Invoices Related to Medication and Medical Device Deliveries”. Under the updated timeline: The deadline for implementing the technical requirements has been extended from 30 June 2025 to 1 October 2025 […]