Tax and e-invoicing by country

ZATCA Phase 2 ZATCA e-invoicing software: what Phase 2 requires What ZATCA Phase 2 software must do: onboarding, clearance, reporting, QR codes and credit notes. Wave 25 deadline, buyer checklist and SAR costs. 8 min read International EU e-invoicing mandates: ViDA and country timelines EU e-invoicing mandates as of September 2026: what ViDA changes in 2030, EN 16931 and Peppol, and verified dates for Belgium, Poland, France, Germany and Spain. 11 min read Tax & compliance EU VAT reverse charge and OSS explained How the EU VAT reverse charge, EC Sales List, EUR 10,000 distance-selling threshold, OSS and IOSS work as of September 2026, with worked examples in EUR. 12 min read Tax & compliance Germany e-invoicing mandate: dates, formats, GoBD Germany's E-Rechnung mandate as of September 2026: receiving since 2025, issuing from 2027 or 2028, XRechnung vs ZUGFeRD, transition rules and GoBD archiving. 10 min read Tax & compliance France e-invoicing reform 2026: what changes France's e-invoicing reform: receiving from 1 September 2026, issuing and e-reporting by company size, approved platforms, new invoice mentions and fines. 10 min read Tax & compliance Belgium e-invoicing mandate 2026: Peppol explained Belgium's B2B e-invoicing mandate since 1 January 2026: Peppol, who is exempt, the tolerance period, fines, the 120% cost deduction and 2028 e-reporting. 9 min read Tax & compliance Verifactu and e-invoicing in Spain: dates and rules Spain's Verifactu rules: deadlines after the delay to 2027, software requirements, SII and TicketBAI, and the status of B2B e-invoicing under RD 238/2026. 9 min read Tax & compliance Italy e-invoicing through SdI: a practical guide Italian e-invoicing as of September 2026: how SdI clearance works, codice destinatario and PEC, cross-border data via SdI, corrispettivi telematici and storage. 10 min read Tax & compliance Portugal certified invoicing, ATCUD and SAF-T (PT) Portugal's invoicing rules as of September 2026: AT-certified software, ATCUD and QR code, monthly SAF-T (PT) reporting, the accounting SAF-T and e-invoicing. 10 min read Tax & compliance SAF-T reporting in Europe: a country-by-country guide What the OECD Standard Audit File for Tax is, which European countries require SAF-T and how, from Portugal and Poland to Norway, and what a ledger must export. 10 min read Tax & compliance Making Tax Digital for VAT: UK rules explained Making Tax Digital for VAT as of September 2026: digital records and links, bridging software, the nine VAT return boxes, penalties and MTD for Income Tax. 11 min read Tax & compliance Canadian sales tax: GST, HST, PST and QST explained Canadian sales tax as of September 2026: GST, HST, PST and QST rates by province, place-of-supply rules, ITCs, GST34 and FPZ-500 filing, with a worked CAD example. 11 min read