This VIDA Country Report provides a structured overview of Malta’s e invoicing framework, including mandatory B2G e invoicing, structured format requirements, and the national Peppol based infrastructure supporting public sector procurement. Read More
Integra Tax World
Dutch e invoicing rules, Peppol standards, and ViDA compliance requirements explained, with key dates and implementation steps through 2030 Read More
A clear, up to date overview of Poland’s mandatory e invoicing system (KSeF), including implementation timelines, exemptions, structured invoice rules, authorization procedures (ZAW FA), and penalties effective through 2027. Read More
An overview of the UK’s current e invoicing landscape, including voluntary adoption trends, HMRC’s consultation on future policy, ICAEW recommendations, and the status of government findings on potential e invoicing and real time reporting reforms. Read More
A detailed overview of Ukraine’s e invoicing environment, including VAT electronic administration, EDI usage, reporting standards, Peppol pilot projects, and expected developments in digital tax compliance. Read More
This VIDA Country Report provides a structured overview of Japan’s Qualified Invoice System, including registration requirements, invoice content rules, and the transition to a standardized consumption tax invoicing framework. Read More
A concise 2026 overview of U.S. e invoicing developments, including the absence of federal and state mandates, the role of the Business Payments Coalition, and the creation of the DBNAlliance exchange framework modernizing B2B invoicing and payment processes. Read More
VIDA (VAT in the Digital Age) is the European Union’s major reform initiative to modernize VAT systems for a digital economy. It introduces harmonized e‑invoicing, real‑time reporting, and simplified cross‑border compliance across all Member States.
VIDA is built on three core pillars:
- Digital Reporting & Mandatory E‑Invoicing Structured e‑invoicing (EN 16931) becomes the default for intra‑EU B2B transactions, supported by near‑real‑time reporting to tax authorities.
- Platform Economy Rules New deemed‑supplier provisions clarify VAT responsibilities for digital platforms facilitating accommodation, transport, and goods.
- Single VAT Registration (SVR) Expanded OSS/IOSS systems reduce the need for multiple VAT registrations and streamline cross‑border VAT obligations.
Author: Victor Serrão, CPA Pitmen Auditores Independentes / Tax Partner E: [email protected]
Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]
Transfer Pricing Essentials: Navigating Risks and Compliance for Your Multinational BusinessThe Critical Importance of Transfer Pricing in Today’s Global Economy: Beyond Compliance to Strategic Advantage
For any company operating across international borders, managing transfer pricing has transcended its role as a mere niche financial task. It stands as a fundamental pillar of international tax compliance and, more importantly, a powerful lever for strategic business planning in today’s interconnected world. The pricing of goods, services, intellectual property, or loans exchanged between related entities within your group (such as parent-subsidiary or inter-subsidiary transactions) is under unprecedented scrutiny from tax authorities globally.… Read More
Author: Marcin Kaczanowicz Doradca Podatkowy / Tax Advisor INDEPENDENT TAX ADVISERS Doradztwo Podatkowe Sp. z o.o. E: [email protected]
Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]
Poland introduces a new mandatory e-invoicing system in 2026Poland is going to introduce a new, mandatory e-invoicing system (called: KSeF). Application will be obligatory for most VAT taxpayers in 2026. The purpose of KSeF is digitalization of invoicing and improvement of accounting processes. Thanks to KSeF, the tax authorities will be able to fight VAT frauds more effectively as they will verify taxpayers’ VAT settlements on an ongoing basis. KSeF is also designed to prevent errors in invoicing.
It is worth noting that KSeF system being introduced in Poland is, in terms of its technical aspects and mode of operation, an original solution developed by Polish tax authorities.… Read More
