Poland / The Ministry of Finance has made availablein the e-US a module for submitting invoices with anattachment for KSeF 2.0 https://ksef.podatki.gov.pl/wyjasnienia/ministerstwo-finansow-udostepnilo-w-e-us-modul-zgloszen-faktur-z-zalacznikiem-dla-ksef-20/
Germany / New Peppol Standard “GEBA” Launched for German Businesses The Coordination Office for IT Standards (KoSIT) has officially announced the release of the GEBA (German Electronic Business Address), a new addressing standard for German participants in the Peppol network. Key Information: This initiative aims to provide a reliable, transparent, and flexible electronic addressing system
Sri Lanka Postpones New Tax Invoice Format andSpecification Requirements The Sri Lanka Inland Revenue has issued a notice informing VAT-registered persons that the effective date for the new tax invoice format and technical specification requirements has been postponed. Originally scheduled to take effect on January 1, 2026, the mandate will now start on April 1,
UAE Federal Tax Authority Issues New Guide onVAT Administrative Exceptions The UAE Federal Tax Authority (FTA) has released an updated “VAT Administrative Exceptions Guide,” outlining the framework for taxpayers to request concessions from specific documentation requirements under the VAT Law. The FTA emphasized that this process does not cover requests for administrative penalty waivers or
Poland Finalizes KSeF Implementation:Executive Regulations Signed The Polish Minister of Finance and Economy has officially signed four executive regulations regarding the operation of the National e-Invoicing System (KSeF). These regulations clarify usage rules, exemptions from the structured invoicing mandate, and the new data requirements for JPK_VAT declarations.Key Highlights of the Regulations: https://www.gov.pl/web/finanse/rozporzadzenia-wykonawcze-do-krajowego-systemu-e-faktur
Argentina: Special VAT Withholding Regime forDigital Platforms Amended Argentina’s Tax Administration has published General Resolution 5794/2025, amending the special VAT withholding regime for the sale of goods and services through digital platforms. The amendment raises the thresholds under which a seller is considered to carry out operations on a regular basis, requiring platforms to act
Hungary: 2026 Autumn Tax Package Enacted Hungary has enacted its Autumn Tax Package measures for 2026, aiming to reduce administrative burdens and harmonize legislation. Key changes include a phased increase in the flat tax regime’s lump-sum cost ratio for individual entrepreneurs to 50% and a significant increase in the eligibility thresholds for the small business
Malaysia: Public Ruling on Change ofAccounting Period Updated The Inland Revenue Board of Malaysia published Public Ruling No. 4/2025, outlining requirements for companies and limited liability partnerships to notify the Director General of Inland Revenue about a change in their accounting period. Key updates include an exemption from submitting the Estimate of Tax Payable Form
Slovak Republic Approves Mandatory E-Invoicing andE-Reporting The Slovak Parliament approved a draft law on December 9, 2025, introducing mandatory electronic invoicing and digital data reporting (e-invoicing and e-reporting) to combat tax evasion and transpose the EU’s ViDA Directive. The mandate will be phased in: from January 1, 2027, it will be mandatory for domestic supplies
Singapore Updates GST Guidance on PurchasingRemote Services from Overseas Providers The Inland Revenue Authority of Singapore (IRAS) has published updated guidance on Purchasing Remote Services from Overseas Service Providers. The update consolidates information on the GST (Goods and Services Tax) treatment for remote services, which includes both digital and non-digital services, and introduces new clarity
