Regulatory Analysis
The Polish Ministry of Finance published tax guidelines clarifying the rules for determining a Fixed Establishment (FE) in Poland for purposes of issuing invoices through the National e-Invoice System (KSeF), which becomes mandatory 1 February 2026. Following what is already established in the Polish VAT Act, they confirm that the obligation to issue structured invoices […]
The Oman Tax Authority (OTA) has officially formalized its membership with OpenPeppol, assuming the role of Peppol Authority (PA) within the country. This strategic step establishes the technical and regulatory foundation for the national e-invoicing mandate, implementing the 5-corner model for fiscal document transmission. As the Peppol Authority, the OTA is responsible for defining Peppol […]
The Polish Ministry of Finance (MoF) has published documentation for a new publicly accessible API (Application Programming Interface) called KSeF Latarnia (“KSeF Lighthouse”), designed to provide real-time information on KSeF system availability. What is the KSeF Latarnia? Latarnia is a new component of the KSeF infrastructure that provides information about planned maintenance windows, standard KSeF […]
The Polish Ministry of Finance (MoF) has published a technical communication providing additional details on the previously announced technical maintenance break for KSeF 1.0, scheduled for 26-31 January 2026, to allow the completion of the new version of the KSeF 2.0 system implementation. What’s new? The communication informs that the Module of Certificates and Authorizations […]
The Gambian Ministry of Finance and Economic Affairs has published the 2026 Budget Speech, delivered to the National Assembly in December 2025, which includes a proposal to introduce mandatory e-invoicing for VAT and other taxes. The measure is aimed at addressing VAT fraud and under-declaration. The budget requires approval from the National Assembly before the […]
The Polish Ministry of Finance has published a draft regulation proposing an extension of the deadlines for submitting electronic accounting books (JPK_KR_PD) under the Corporate Income Tax (CIT) Act. Who is affected? The proposed extensions apply to taxpayers in the first wave of JPK_KR_PD obligations, which began on 1 January 2025: Tax capital groups (PGK) […]
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 […]
The French Government has enacted a new exceptional TSA (Taxe de Solidarité Additionnelle) for the fiscal year 2026. This measure was included in Article 13 of the Social Security Budget for 2026, published on 31 December 2025. The new contribution is effective from 1 January 2026, and is levied at a rate of 2.05% on […]
Following the postponement of VERI*FACTU deadlines approved in December 2025, Royal Decree-Law 16/2025 has introduced an extraordinary period for taxpayers to exit voluntary SII (Suministro Inmediato de Información) participation. The measure addresses the situation of businesses that opted into this system specifically to obtain exemption from VERI*FACTU requirements. Background: The VERI*FACTU-SII Connection A key provision […]
On 30 December 2025, the Italian Parliament gave final approval to the 2026 Budget Law, which was published in the Official Gazette as Law No. 199 of 30 December 2025. The law entered into force on 1 January 2026 and introduces significant changes affecting insurers writing motor and vessel business in Italy. The Budget Law […]
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 […]
Lithuania is removing the reduced Value Added Tax (VAT) rate category of 9%, effective January 1, 2026. The change is found in Law XV-287 amending Article 19 of the VAT Law. Three categories of supplies that were subject to the 9% rate are now subject to 12%. The three categories are passenger services, accommodation services, […]
Pursuant to the Council of Ministers Decree No. 337/2025 published on November 21, 2025, Cyprus is extending the zero VAT rate on essential items including baby milk, baby and adult diapers, female hygiene products, fresh or chilled vegetables, and fresh fruits until December 31, 2026. The temporary zero-rate on essential items was previously set to […]
Ghana is enacting multiple changes to move the effective Value Added Tax (VAT) rate from 21.9% to 20%, starting January 1, 2026. Ghana is modifying its’ treatment of the National Health Insurance Levy and Ghanian Education Trust Fund Levy. Levy amounts paid on purchases will be deductible in the same manner as regular VAT payments […]
Slovakia is subjecting confectionary goods to the standard Value Added Tax (VAT) rate, beginning January 1, 2026. The reduction includes candy, ice cream, sugary drinks, and certain baked goods.
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 […]