Conceptual illustration of Poland's National e-Invoicing System (KSeF) showing a digital invoice and a map of Poland.
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Mandatory E-Invoicing in Poland (KSeF): A Complete Guide to 2026 Deadlines

E-Invoicing and E-Reporting in Poland – What Businesses Should Prepare for in 2026 and Beyond

Poland is entering a decisive phase of digital tax transformation. The National e-Invoicing System (KSeF) will soon become mandatory for nearly all businesses including foreign entities having a fixed establishment in Poland, changing the way invoices are issued, delivered, and stored.
Foreign taxpayers registered to VAT but without a Polish fixed establishment will be excluded from the KSeF for now.
With the new obligations taking effect in 2026, now is the time for companies to prepare their systems, processes, and teams for the shift to structured electronic invoicing. Read more

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VAT Exemption for Small Businesses: What’s New in 2025 in France and Across the EU

As of January 1, 2025, the European reform of the small business VAT exemption scheme has officially taken effect across the European Union.
Originating from Directive (EU) 2020/285 of 18 February 2020, this reform aims to harmonize exemption thresholds and simplify VAT compliance for micro-enterprises, SMEs, and self-employed professionals operating within the EU single market. Read more

Global Customs Leaders and EU Champion Strategic Reforms at WCO Sessions in Brussels
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Global Customs Leaders and EU Champion Strategic Reforms at WCO Sessions in Brussels

At the 92nd WCO Policy Commission and 145th/146th Council meetings, held in Brussels, international customs leaders and the European Union renewed their commitment to modernising global trade governance.

Last week, the World Customs Organization (WCO) hosted its annual high-level sessions, bringing together senior customs officials from its 186 member countries. A central focus of the discussions was the implementation of the WCO Modernisation Plan, a strategic effort to enhance the organisation’s operational effectiveness. Read more

EU Introduces New Tax Incentive Guidelines to Drive the Clean Industrial Transition
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EU Introduces New Tax Incentive Guidelines to Drive the Clean Industrial Transition

The European Commission has released a new set of recommendations aimed at accelerating investments in clean technologies through targeted tax incentives.

As part of the ongoing implementation of the Clean Industrial Deal (CID), the European Commission has unveiled a comprehensive Recommendation on Tax Incentives to support Europe’s shift toward a sustainable and competitive industrial base. This initiative is designed to help EU Member States craft tax policies that attract private investment in green innovation and industrial decarbonisation. Read more

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EU Council Approves DAC9 to Simplify Tax Reporting for Multinational Enterprises

On 14 April 2025, the Council of the European Union adopted a new amendment to Directive 2011/16/EU on administrative cooperation in taxation—commonly known as DAC9.

This latest revision is designed to ease the reporting requirements for multinational enterprise (MNE) groups under the EU’s Pillar 2 Directive (Directive (EU) 2022/2523). By introducing a centralized system for the exchange of top-up tax information, DAC9 significantly reduces the compliance burden for companies operating across multiple EU jurisdictions. Read more

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EU Adopts New VAT Rules to Streamline E-Commerce Imports and Boost Compliance

The European Union has reached a pivotal agreement on updating its VAT framework, particularly concerning e-commerce imports and the taxation of distance sales involving goods from non-EU countries.

This revised approach is set to improve the efficiency of the Import One-Stop Shop (IOSS) system. By simplifying the VAT declaration and payment process, the changes aim to reduce red tape for importers within the EU and strengthen measures against VAT evasion. Read more

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Electronic VAT Exemption Certificate: Political Agreement Reached on New Directive

On December 10, 2024, the Council reached a political agreement on the European Commission’s proposal to introduce an electronic VAT exemption certificate.

Key Features of the New Directive

The directive aims to replace the current paper-based VAT exemption certificate with a digital version. This electronic certificate will apply to goods exempted from VAT, such as those imported for embassies, international organisations, or armed forces. Read more

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EU–Colombia, Peru, and Ecuador Preferential Trade Agreement: Updated to Align with Harmonized System 2022

On November 29, 2024, the Trade Committee under the Trade Agreement between the EU and Colombia, Peru, and Ecuador approved updates to the working and processing operations required to grant originating status to products made with non-originating materials. These changes align with the 2022 version of the Harmonized System (HS). Essentially, this means that products manufactured in these countries using materials from outside must meet specific conditions to be considered as “made in” that country. Read more

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Tax Administration EU Summit (TADEUS) Held in Budapest

EU Tax Administration Leaders Unite to Tackle Shared Challenges.

On December 12-13, 2024, the Tax Administration EU Summit (TADEUS) brought together Heads of tax administrations from across the European Union to address pressing and complex challenges. Hosted in Budapest, the summit demonstrated the strong commitment of EU tax authorities to collaborate and find collective solutions. Read more