Regulatory Analysis
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 […]
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 […]
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.
Russia is raising its Value Added Tax (VAT) rate from 20% to 22%, effective January 1, 2026. On November 28, 2025, the Russian president signed draft law No. 1026190-8, which is now referred to as Law No. 425-F3 (N 425-Ф3). The presidential signature is the final step before the law is published and takes effect.
Earlier this year Kazakhstan passed a new tax code which introduces several VAT changes from January 1, 2026. In particular the Kazakh VAT rate will increase from 12% to 16%. Additionally, the new tax code applies a 5% reduced rate to certain medical products and services until January 1, 2027, at which time the rate […]
The Polish Ministry of Finance has published errata to the informational brochures for JPK_KR_PD (Accounting Books) and JPK_ST_KR (Fixed Assets Records) structures. They clarify the taxpayer categories for the phased implementation of these reporting obligations. The key clarification specifies that the second implementation wave applies to taxpayers obliged to submit JPK_V7M files (monthly VAT filers), […]
The Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) announced yesterday through a joint press release that Phase 2 of the e-transport mandate will be postponed, with mandatory compliance now beginning May 1, 2026 instead of December 1, 2025. Businesses will have a five-month optional period from December […]
The Polish Ministry of Finance (MoF) has expanded the available KSeF resources by publishing comprehensive new information on their website. This latest release includes detailed FAQs and four implementation manuals to support businesses preparing for the mandatory e-invoicing system scheduled to launch on 1 February 2026. KSeF 2.0 Manuals The Ministry has published four complementary […]
Poland’s Ministry of Finance has published draft logical structures for JPK_V7M(3) and JPK_V7K(3) forms to enable businesses to prepare their systems for upcoming changes to JPK_VAT with declaration. The new structures will come into effect on 1 February 2026, aligning with the mandatory implementation date of Poland’s National e-Invoice System (KSeF). The updated logical structures […]
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 […]
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. […]
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 […]
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. […]
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 […]
Greece’s Independent Authority for Public Revenue (AADE) has issued Circular Ε.2030/2025 clarifying the application of Ministerial Decision A.1123/2024 on the e-transport framework. The circular confirms when a e-transport document is required and who must issue it. Key clarifications include: Obligation applies to all entities that move inventory (senders, carriers, and third-party senders) Issuer responsibilities clarified […]