Across Europe, based on EU legislation (European Union Single-Use Plastic Directive 2019/904), countries are gradually introducing and implementing the so-called Plastic tax, which should mainly be in practice from 2023.
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With the introduction of the EU Voucher Directive back in 2019, a clear distinction between single purpose (SPV) and multipurpose vouchers (MPV) was made. Both have different legal and sales
In general, Ireland is a non-fiscal country, but there are specific rules dedicated to the records keeping obligation. The statutory obligations to keep records for tax purposes are set out
Starting from 2015, Spain has introduced mandatory e-invoicing in B2G sector. Now, the plan is to extend this obligation to the B2B sector in the near future as well. In
Almost nine years after becoming a member of the European Union, Croatia is now stepping into the final phase of joining to Eurozone and changing its national currency from kuna
Electronic submission of fiscal receipts (ereceipt) is allowed in Lithuania for several years now. The Order on the rules for the use of cash devices and direct communication network terminals
One of the first European countries to introduce the security element, or the signature device as the core of the country’s fiscalization concept was Austria. Germany followed with a very
2022 is the year of the beginning of the new (eFiscalization) online fiscalization law in Serbia, defined in the main documents containing the main novelties as presented below. Hardware system
New online fiscalization system is live in Albania according to the following schedule: January 1st, 2021, for B2G transactions July 1st, 2021, for B2B transactions September 1st, 2021, for B2C
In Greece, one of the newer requirements for fiscal receipts is the creation of the QR code. The details of the QR code are defined in Article 3 of Α.1024
Practically, OFD are service providers established to be one of the points in the line of communication of fiscal data from cash registers to the tax authorities. They are licensed
Tax Authority in Portugal published manuals for registration of document series and obtaining validation code for ATCUD. Integration Manual is divided into two documents: Document Series Communication Software Integration Manual
