Kworia News
E-invoicing, compliance, and growth insights.
Uganda's Revenue Authority requires tenants to obtain EFRIS receipts for all rental payments, extending e-invoicing requirements into the residential rental sector. This marks a structural policy shift, positioning tenants as active compliance participants with the right to demand formal receipts.
The Ghana Revenue Authority (GRA) has confirmed the repeal of the Electronic Transfer Levy (E-Levy), effective April 2025, removing tax obligations on electronic fund transfers for businesses and individuals in Ghana. As of September 2026, no reinstatement or superseding legislation exists.
As of September 1, 2026, Dutch entrepreneurs can opt to receive tax authority correspondence digitally through the Mijn Belastingdienst Zakelijk portal. The programme begins with VAT notices and features email alerts and intermediary access for tax advisors.
Germany's Federal Tax Office (BZSt) has published its June 2026 Pillar 2 newsletter with critical updates to minimum tax reporting procedures. Key changes include revised feedback protocols requiring zero RecordError entries for full acceptance, temporary deactivation of business rules 70012 and 70037, and acknowledged delays in feedback delivery.
France's DGFiP has opened an online correction service for 2025 income tax declarations, operational until November 30, 2026. The service allows amendments to most errors but excludes family status and address changes, which require separate procedures.
Germany's federal tax authority BZSt has temporarily deactivated 13 business rules in its Pillar 2 minimum tax reporting system after they incorrectly rejected valid submissions. The deactivated rules span both OECD specifications and BZSt-specific validation logic, marking the first known operational disruption to Germany's BEPS Action Item 15 infrastructure.
Nigeria's e-invoicing regime is now actively enforcing compliance for large taxpayers as of 11 September 2026. Businesses with turnover exceeding ₦5 billion must integrate their ERP systems with the National E-Invoicing and Electronic Fiscal System (EFS/MBS) and transmit invoices directly to the Nigeria Revenue Service platform.
HMRC's VAT Notice 723A allows non-UK businesses to reclaim UK VAT on supplies received from January 1, 2021 onwards. The scheme requires reciprocity and uses a defined claim period (July 1 to June 30) with claims covering three to twelve months. Import VAT and VAT group claims have specific eligibility rules.
Nigeria's Tax Administration Act 2025 mandates e-invoicing for businesses with annual revenue of ₦5 billion or above, effective 31 July 2026. This reform expands the formal tax base and reduces dependence on oil revenues through integrated digital tax compliance tools.
Malaysia has increased its e-invoicing exemption threshold to RM3 million, exempting 1.1 million SMEs from compliance obligations—a policy calibration acknowledging the burden on smaller businesses.
Côte d'Ivoire's electronic invoicing system (FNE/RNE) was scheduled to activate automated controls on 1 September 2026, but no official confirmation exists on whether the deadline was met, postponed, or suspended. Trader resistance and government silence have created uncertainty for businesses transitioning to mandatory digital invoicing.
Slovakia's e-invoicing infrastructure is fully operational four months ahead of its January 1, 2027 compliance deadline, with over 5,000 businesses already engaged. The Peppol-based decentralized model using 'digital postmen' providers shows strong private-sector mobilization and sets a new benchmark for EU mandate readiness.
