Regulatory Analysis
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 […]
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 […]
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 […]
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 […]
The Polish Ministry of Finance has announced that token generation functionality will be available in the Module for Certificates and Permissions (MCU) by 10 December 2025. This allows taxpayers to generate KSeF 2.0-compatible authentication tokens for the Production environment ahead of the mandatory e-invoicing launch on 1 February 2026. Tokens are used as one of […]
The Belgian Tax Administration (FOD Financiën) has announced a three-month grace period for the country’s mandatory B2B e-invoicing requirement, which takes effect 1 January 2026. Over half a million Belgian companies have already adopted e-invoicing solutions. However, authorities recognize that some businesses may face technical hurdles beyond their control during the initial implementation phase. Grace Period […]
The Oman Tax Authority (OTA) has released the first version of the e-invoicing data dictionary to selected taxpayers as part of the Fawtara project consultation phase. The authority also conducted workshops providing insights into the implementation roadmap and addressing technical questions. The Data Dictionary defines standard data elements for compliant electronic invoices, covering business terms, […]
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 Government of the Federation of Bosnia and Herzegovina (FBiH) has adopted the Draft Law on Fiscalization of Transactions and sent it to parliamentary procedure. The law introduces e-invoicing and mandatory real-time reporting of all transactions to the Tax Administration, with the aim of preventing tax evasion. Key objectives include establishing a comprehensive transaction reporting […]
The Portuguese Parliament has approved the 2026 Draft State Budget, confirming the postponement of the implementation of the qualified electronic signature requirement as a method to establish the presumption of integrity and authenticity for e-invoices. Initially expected to be enforced on January 1, 2026, the e-signature requirement will instead only be enforced from January 1, […]
The UK government has announced plans to introduce mandatory electronic invoicing for all business-to-business (B2B) and business-to-government (B2G) transactions starting in April 2029. The requirement is outlined in the Budget 2025 proposal and remains subject to Parliamentary approval. This marks an important shift from current invoicing practices, which allow a variety of formats, including paper […]
The Oman Tax Authority has published detailed accreditation criteria for service providers under its Fawtara e-invoicing initiative. The guidelines establish mandatory requirements for entities seeking to become Accredited Service Providers (SPs) in Oman’s digital invoicing ecosystem. Key requirements for service provider accreditation include: Financial and Legal Prerequisites Mainland commercial registration in Oman with relevant business […]
The Polish Ministry of Finance has published an updated version of the draft Regulation on KSeF Usage, introducing important clarifications for invoice marking requirements in offline modes, particularly for invoices made available to buyers before they are sent to KSeF. Proposed Updates to Invoice Marking Requirements The revised draft narrows the application of dual QR […]
The Hungarian National Tax and Customs Administration (NAV) and the Ministry of National Economy (NGM) have launched a public consultation on implementing the EU’s VAT in the Digital Age (ViDA) package. The consultation period runs until 20 January 2026, offering businesses and tax professionals an opportunity to shape Hungary’s approach to mandatory e-invoicing and real-time […]
Following the launch of the KSeF 2.0 Test Taxpayer Application in the beginning of November, on 15 November 2025, Poland’s Ministry of Finance released the KSeF 2.0 Pre-production (Demo) Taxpayer Application version. How the Test and Pre-Production Environments Work The pre-production environment allows users to test invoice issuance and receipt under conditions closely resembling those […]