Tax News Daily
The latest tax news from around the world, summarised and tagged for tax professionals. Updated twice daily.
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Denmark Closes Public Consultation on Transition to Peppol — One Common E-Invoice Specification (OIOUBL → Peppol BIS)
Denmark has closed its public consultation on transitioning from the existing OIOUBL e-invoice standard to Peppol BIS, moving toward a single common e-invoice specification. This shift aligns Denmark with the pan-European Peppol framework, standardising electronic invoicing across public and potentially private sector transactions. The consultation gathered stakeholder feedback on implementation timelines and technical migration requirements. Businesses and public entities currently using OIOUBL will need to adapt their systems to the Peppol BIS format as Denmark harmonises with wider European e-invoicing infrastructure.
Chile SII Postpones New E-Invoice & Despatch Note Requirements (Res. Ex. N°154/2025) to 1 November 2026
Chile's Internal Revenue Service (SII) has postponed the implementation of new e-invoice and despatch note requirements under Resolution Ex. N°154/2025, pushing the effective date to 1 November 2026. The delay gives businesses additional time to adapt their systems to comply with updated electronic invoicing and dispatch documentation standards. Chile has one of Latin America's most mature e-invoicing regimes, and this deferral reflects the complexity of the new technical requirements for businesses required to issue electronic despatch notes alongside standard e-invoices.
Slovakia Refines Mandatory E-Invoicing Reform: Draft LP/2026/282 Eases Buyer-Side Obligations and Adds a Soft-Landing Period
Slovakia is refining its mandatory e-invoicing reform through Draft LP/2026/282, which introduces notable changes including eased buyer-side obligations and a soft-landing period for compliance. The draft amendments aim to reduce the burden on recipients of e-invoices during the initial rollout phase, giving businesses more time to adapt to the new system. This update reflects Slovakia's ongoing effort to modernize its invoicing infrastructure in alignment with broader EU digital reporting trends, while balancing regulatory compliance with practical implementation challenges faced by businesses of varying sizes.
Republic of the Congo Launches National Awareness Campaign for Mandatory E-Invoicing (SFEC) Ahead of 1 July 2026 Rollout
The Republic of the Congo has launched a national awareness campaign ahead of the mandatory rollout of its e-invoicing system, SFEC (Système de Facturation Électronique du Congo), scheduled for 1 July 2026. The campaign aims to educate businesses and stakeholders about compliance requirements under the new digital invoicing mandate. This initiative signals the Congo's commitment to modernizing tax administration, improving VAT collection, and reducing tax evasion through real-time invoice monitoring. The awareness drive reflects a broader trend of African nations adopting e-invoicing as a fiscal control tool.
Poland Publishes JPK Services Interface Specification v5.5.0 — Mandatory from 16 June 2026
Poland has published the JPK Services Interface Specification version 5.5.0, which becomes mandatory from 16 June 2026. JPK (Jednolity Plik Kontrolny) is Poland's Standard Audit File for Tax, used for electronic reporting of VAT and other tax data to the tax authorities. The updated specification sets technical requirements for data transmission interfaces, ensuring businesses and their software providers comply with the latest reporting standards. This update is part of Poland's continued digital tax administration efforts and requires timely system updates from taxpayers and ERP/accounting software vendors to remain compliant.
Mandatory “Ship-to GSTIN” Capture in e-Invoice & e-Way Bill APIs (Effective from June 2026)
India has introduced a mandatory requirement to capture the 'Ship-to GSTIN' field in e-Invoice and e-Way Bill APIs, effective June 2026. This change requires businesses to include the GST Identification Number of the ship-to party in electronic invoices and waybills, enhancing supply chain traceability and improving GST compliance verification. The update impacts ERP systems, logistics platforms, and tax software that interface with India's GST Network (GSTN) APIs, requiring technical updates to ensure continued compliance. This move strengthens India's already robust e-invoicing framework under the GST regime.
EV Charging Stations: New Online Service for Operators to Transmit “Corrispettivi” to the Italian Tax Authority
Italy's tax authority has launched a new online service enabling EV charging station operators to electronically transmit 'corrispettivi' (retail transaction data) directly to the Agenzia delle Entrate. This requirement extends Italy's existing digital fiscal reporting obligations to the growing EV charging sector, ensuring that revenue from charging services is captured in real time for VAT purposes. Operators must use the new dedicated portal to submit transaction data, aligning EV charging with Italy's broader corrispettivi telematici framework applicable to consumer-facing businesses. The move reflects Italy's expansion of digital tax reporting across emerging commercial sectors.
Case Study: An AVASK Alternative for Pan-EU Amazon VAT Compliance
This case study examines hellotax as an alternative to AVASK for Amazon sellers requiring pan-EU VAT compliance services. It addresses the challenges e-commerce sellers face managing VAT registrations across multiple European countries, including filing obligations, OSS (One Stop Shop) scheme enrollment, and country-specific VAT requirements. The article positions hellotax's automated platform as a cost-effective solution for Amazon marketplace sellers needing multi-jurisdiction VAT management, covering registration, return filing, and ongoing compliance across EU member states.
Millions of euros correction gold dealer partly undermined due to violation of defense principle
A Dutch court ruling partially overturned a multi-million euro VAT correction issued to a gold dealer, finding that tax authorities violated the defense principle — a fundamental EU legal right requiring taxpayers be given the opportunity to respond before adverse decisions are made. The court found the correction could not stand in full due to this procedural breach, highlighting the importance of due process in tax enforcement. The case underscores how procedural rights can materially affect the outcome of significant VAT assessments, even where underlying tax liability may exist.
Guidance: Excise movement and control system: service availability and issues
HMRC provides ongoing guidance on the Excise Movement and Control System (EMCS), a UK government digital platform used to monitor the movement of duty-suspended excise goods such as alcohol, tobacco, and energy products. The guidance covers service availability, known issues, and system updates relevant to businesses and traders operating under excise duty regimes. EMCS is a critical compliance tool ensuring that excise movements are tracked and duties properly accounted for. Any downtime or technical issues with the system can directly affect traders' ability to meet their excise reporting and movement obligations under UK tax law.
No VAT deduction for Porsche: unpaid help to wife is not entrepreneurship
A Dutch tax case ruled that a taxpayer could not deduct VAT on a Porsche used in connection with unpaid assistance provided to his wife's business. The court determined that providing unpaid help does not constitute entrepreneurship under VAT law, meaning the individual lacked the status of a taxable person necessary to claim input VAT deductions. The ruling reinforces the principle that VAT recovery rights are strictly tied to economic activity carried out independently and for consideration, and that informal family arrangements fall outside the scope of VAT entrepreneurship.
Guidance: Customs Declaration Service error codes
HMRC publishes guidance on error codes within the Customs Declaration Service (CDS), the UK's primary customs IT platform used by importers and exporters to submit customs declarations. The document helps traders, agents, and freight forwarders diagnose and resolve declaration errors that arise during the import and export process. Accurate customs declarations are essential for correct tariff and duty calculations, VAT at importation, and trade compliance. Understanding and correcting CDS error codes is a practical necessity for businesses engaged in cross-border trade under the UK's post-Brexit customs framework.
E–invoicing Developments Tracker
This article presents an ongoing tracker of e-invoicing developments across multiple jurisdictions. It aggregates the latest regulatory updates, implementation timelines, and mandate changes related to electronic invoicing and e-reporting requirements globally. The tracker serves as a reference tool for tax professionals monitoring country-specific rollouts and compliance obligations. It covers developments spanning various regions, reflecting the accelerating global trend toward mandatory digital invoicing as governments seek to improve VAT compliance, reduce the tax gap, and enhance real-time transaction reporting capabilities.
Under the magnifying glass of the National Tax Administration. What do the statistics say about tax inspections in recent years?
This article analyzes statistics from a national tax administration — likely Poland — examining trends in tax inspections over recent years. It reviews data on the number of audits conducted, sectors targeted, amounts assessed, and enforcement outcomes. The analysis provides insight into how tax authority resources are deployed, which taxpayer segments face the highest scrutiny, and how inspection effectiveness has evolved. The findings are relevant for understanding audit risk and compliance expectations, offering a data-driven perspective on tax enforcement activity and the administration's strategic priorities.
Italy Digital Services Tax Ruling: Milan Tax Court Clarifies DST Scope for Direct Sales
A Milan Tax Court ruling has clarified the scope of Italy's Digital Services Tax (DST) as it applies to direct sales, providing important guidance ahead of 2026 compliance obligations. The decision addresses how DST applies to businesses selling directly to consumers through digital interfaces, helping companies better understand their DST exposure and reporting requirements in Italy. This ruling is significant for multinational businesses operating digital platforms or e-commerce models in the Italian market, offering clearer boundaries on what constitutes a taxable digital service under Italian DST legislation.
Guidance: Childcare service: service availability and issues
HMRC provides service availability updates for the Tax-Free Childcare scheme, a UK government benefit allowing eligible working parents to receive government top-ups on childcare costs via an online account. While the scheme is administered by HMRC and has a tax-related name, it is primarily a government childcare subsidy program. Service availability notices relate to IT system uptime rather than tax compliance, reporting, or liability matters. The tax angle is minimal and administrative in nature.
UAE: New ministerial resolutions refine e-invoicing framework
The UAE has issued new ministerial resolutions that refine and update its e-invoicing framework. The resolutions provide further regulatory clarity on the implementation of electronic invoicing requirements in the country, building on the UAE's broader digital tax infrastructure development. Businesses operating in the UAE will need to review the updated requirements to ensure compliance with the revised e-invoicing rules. The development reflects the UAE's ongoing efforts to modernize its tax administration and reporting systems, aligning with regional and global trends toward mandatory electronic invoicing and real-time reporting to tax authorities.
VAT due on partly estimated turnover after cessation of business
A court ruling confirmed that VAT remains due on turnover that was partly estimated following the cessation of a business. After the business stopped trading, tax authorities used estimation methods to determine taxable turnover for periods where records were incomplete. The court upheld the assessment, affirming that VAT obligations do not cease simply because a business has wound down, and that estimated assessments can be valid where actual figures are unavailable. The case highlights ongoing VAT liability exposure for businesses post-cessation and the legitimacy of estimation-based assessments.
Introducing the Real Estate Secrecy Index
The Tax Justice Network introduces the Real Estate Secrecy Index, a new tool measuring how effectively countries enable anonymous real estate ownership and hide beneficial ownership information. Real estate is a major vehicle for illicit financial flows, tax evasion, and money laundering, as opaque property ownership structures allow wealthy individuals and corporations to conceal assets from tax authorities. The index evaluates jurisdictions based on transparency requirements, beneficial ownership registration, and enforcement mechanisms. It aims to highlight which countries pose the greatest secrecy risks and pressure reform of property ownership disclosure rules to combat tax evasion and illicit wealth concealment globally.
Indicator deep dive: Golden Visas
Tax Justice Network's deep dive into Golden Visa programs examines how citizenship and residency-by-investment schemes enable wealthy individuals to exploit tax advantages across jurisdictions. Golden Visas allow high-net-worth individuals to acquire residency or citizenship in low-tax or secretive jurisdictions, facilitating tax avoidance, capital flight, and obscuring beneficial ownership of assets. The analysis covers how these programs undermine tax transparency, enable high earners to escape personal income tax obligations in their home countries, and complicate enforcement for tax authorities. The piece argues these schemes contribute significantly to global financial secrecy and erode domestic tax bases.
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