EncryptInvoice News
Articles tagged tax
France's e-invoicing mandate includes landlords operating under LMNP, LMP, or SCI structures, with mandatory receipt phases starting 1 September 2026 and platform selection due by 31 December 2026; penalties begin in 2027.
Germany's federal cabinet approved a draft law requiring businesses with annual turnover exceeding €100,000 to adopt electronic cash-register systems and digital receipts by 2028, aiming to modernize tax record-keeping and reduce fraud in cash transactions within the retail and hospitality sectors.
Enterprises must construct and maintain tax controversy files to defend filed tax positions during disputes, preserving decision rationale, calculation logic, and procedural history. This operational discipline requires precise framing of taxpayer entities, tax types, periods, and filed positions, with supporting evidence organized chronologically.
Uruguay has extended its reduced 13% VAT rate for tourism services until April 2027, down from the standard 22% rate. This extension, confirmed October 8, 2026, provides tourism businesses with planning certainty while maintaining the possibility of reverting to standard rates after the deadline.
The German Federal Central Tax Office (BZSt) has issued procedural guidance requiring selective anti-double-credit confirmations for Kapitalertragsteuer relief applications involving US-treated disregarded entities. This prevents the same withholding tax from generating benefits in both jurisdictions. The requirement applies case-by-case during application processing.
Circular 8/E consolidates updated guidance on Italy's biennial preventive tax settlement scheme (CPB) ahead of the 2 November 2026 enrollment deadline, incorporating amendments from Legislative Decree 148/2026 and offering enhanced benefits for renewal applicants, including exemptions from conformity certifications and an advanced statute of limitations.
Intermediairdagen 2026 will serve as the primary official channel for structured guidance on key tax policy developments affecting Dutch intermediaries and payroll professionals, addressing Belastingplan 2027, box 3 wealth tax framework, and other critical topics.
Landlords in Uganda can now issue compliant e-invoices to tenants lacking formal identification by classifying them as 'final consumers' within EFRIS, resolving a key compliance gap in the mandatory e-invoicing system.
Norway's Skatteetaten has mandated SAF-T Financial version 1.40 for all accounting periods starting January 1, 2027. Businesses must ensure their accounting software is compatible with the updated structure and data requirements. Failure to comply risks penalties during tax audits.
Portugal's 2026 State Budget Law formally establishes SAF-T Accounting deadlines: records must be maintained in SAF-T format starting in 2027, with the first submission deadline in 2028. The Autoridade Tributária e Aduaneira will oversee compliance. Businesses should upgrade systems, train staff, and prepare processes now.
The IRS's 2026 Cybersecurity Awareness Month campaign emphasizes year-round cybersecurity practices for taxpayers and professionals, including scam recognition, reporting mechanisms, and identity-protection tools. The guidance references the newly effective FTC Safeguards Rule MFA requirement for tax professionals, which took effect on September 19, 2026.
Ghana's Revenue Authority has secured a landmark $393 million arbitration victory against Tullow Ghana, establishing that business interruption insurance proceeds in the petroleum sector are subject to taxation and signaling aggressive tax enforcement.
