More articles from the Tax & Compliance hub.
North Macedonia reverse charge rules: when VAT stays off the invoice, when to use "transfer tax liability," and how recipients report tax in DDV-04.
San Marino e-invoicing is an Italy-linked workflow, not a domestic mandate. This guide covers goods, services, imports, exports, and credit notes.
Serbia SEF guide covering rollout dates, 2026 retail exceptions, fiscal-receipt sequencing, and how internal invoices and VAT records fit the workflow.
Serbia eOtpremnica rules: who is in scope now, what changes on April 1, 2026 and October 1, 2027, and how delivery notes affect invoice verification.
Serbia internal invoice requirements explained: trigger events, SEF preparation rules, the 10th-day VAT deadline, cancellations, and record controls.
Slovakia's e-invoicing rules become legally valid in 2026 and start for domestic B2B/B2G in 2027. Learn the XML, Peppol, and prep steps.
Practical 2026 guide to Slovakia's eKasa receipt rules: scope, mandatory fields, e-receipt consent, five-year retention, and the EUR 1 cashless rule.
Plain-English guide to Slovakia's VAT control statement: the 25-day XML deadline, A.1-D.2 section map, eKasa turnover, corrections, and penalties.
See when Slovenia already requires e-invoicing under UJP, what changes on 1 January 2028 under ZIERDED, and how eSLOG 2.0 affects compliance.
Plain-English guide to Slovenia fiscal verification: when FURS confirmation applies, seller and buyer duties, and miniBlagajna or invoice-book fallback paths.
Slovenia reverse charge invoice requirements under Article 76a — invoice wording, AP validation, PD-O filing deadline, and correction workflow.
Slovenia VAT records requirements from 2025-07-01: the two records taxpayers must submit, DDV-O pre-fill timing, RP-O impact, and eDavki workflow.
Monaco DES guide covering in-scope services, France exclusion, invoice-date deadlines, VAT number setup, and e-DES filing steps.
Monaco invoice checklist covering mandatory fields, Article 87 wording, date of supply, foreign-currency VAT, language rules, and e-invoice validity rules.
Montenegro fiscalization covers cash and non-cash invoices. Learn the real-time reporting workflow, mandatory fields, QR checks, and finance controls.
North Macedonia fiscalization requirements explained: scope, exemptions, receipt fields, spare-register thresholds, ISK-03 fallback, and e-Faktura.
San Marino's 17% monofase tax changes imported-goods invoices, customs evidence, Tax Office handling, bookkeeping controls, and 2027 VAT-style reform timing.
Step-by-step Cyprus VIES guide: who must file, monthly deadline, invoice fields, VAT-number checks, TFA filing, corrections, penalties, and XML upload.
Supplier guide to Liechtenstein's public-sector e-invoicing: procurement thresholds, PDF vs XML format choice, email submission process, and scope limits.
Guide to Lithuania's i.SAF-T audit-file obligations: EUR 300,000 threshold, i.SAF vs i.SAF-T differences, VMI submission workflow, and audit readiness steps.
Compare Malta's Article 10, 11, and 12 VAT registrations — how each changes your invoicing obligations, document types, and input VAT recovery rights.
When to issue a Malta tax invoice vs fiscal receipt, mandatory fields for each document, simplified invoice rules, and sector-specific receipt guidance.
Complete guide to IRS receipt requirements: the $75 rule, digital receipt acceptance, retention periods from 3 years to indefinite, and the Cohan Rule.
Guide to Iceland's VAT invoice requirements: mandatory fields, kennitala numbers, 19.35%/9.91% VAT calculations, numbering rules, and 7-year retention.