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 […]
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 […]
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 […]