Kworia News
E-invoicing, compliance, and growth insights.
Spain's Verifactu public e-invoicing platform, delayed until 2027, leaves businesses facing mandatory B2B e-invoicing deadlines (October 2027 for high-turnover firms, October 2028 otherwise) without access to the state-operated compliance tool, forcing reliance on private alternatives.
France's secondary residence dwelling tax (THRS) fell 9.7% year-over-year in 2025, according to DGFiP Statistiques Bulletin No. 52. The decline reflects actual taxpayer-level charges rather than policy changes, potentially easing the financial burden on secondary property owners while raising questions about underlying causes.
Italy's ninth edition of 'Gli immobili in Italia' reveals that 75.8% of Italian families own their primary residence, underscoring real estate's pivotal role in household wealth. The report highlights integration of fiscal and cadastral data, reflecting ongoing digitization efforts in Italian tax administration.
The Dutch Tax Authority (Belastingdienst) demonstrates how structured feedback from fiscal intermediaries drives concrete service improvements. A redesigned login interface for Mijn Belastingdienst Zakelijk reduces errors by guiding users through business type selection, exemplifying how stakeholder input translates into measurable digital tax service enhancements.
France's mandatory e-invoicing system, while broadly adopted, disproportionately burdens micro-entrepreneurs with administrative costs and operational risks compared to large enterprises, raising equity concerns one month into implementation.
Philippine businesses must comply with BIR's mandatory e-invoicing requirements by December 31, 2026—just 74 days away. The two-step compliance process requires securing a Permit to Issue Electronic Invoice and obtaining certification within six months. Organizations can choose from in-house systems, commercial software, or third-party providers, with RMC 110-2026 adding new accreditation requirements for service providers.
One month into France's mandatory e-invoicing reception phase (launched September 1, 2026), the government's steering committee reports 75% of VAT-filing enterprises have designated a receiving platform. However, barriers persist for both large enterprises (interoperability issues) and smaller businesses (cost transparency, platform switching complexity).
Italy's POS-to-cash register matching program has identified €13.5 billion in previously unreported VAT taxable sales. This digital enforcement tool reconciles point-of-sale transaction data with fiscal cash register records, operating alongside Italy's mandatory SdI e-invoicing system.
India's GST Network introduced two new e-invoicing supply type codes—RCMDOM and RCMIMP—on 18 October 2026 to facilitate recipient-generated self-invoices under the reverse-charge mechanism. RCMDOM covers domestic RCM transactions while RCMIMP addresses import-related scenarios. These codes enhance digital compliance within India's GST system.
India's GSTN has extended its e-invoicing framework to include recipient-generated self-invoices under RCM, effective October 16, 2026. The mandate applies to registered taxpayers with an aggregate annual turnover of ₹5 crore and above, covering RCMDOM and RCMIMP transactions. Sandbox testing environments are now live across authorized IRPs.
The Philippines BIR's new e-invoicing accreditation framework (RMC 110-2026) effective October 15, 2026 prohibits providers from withholding taxpayer records, mandates transparent pricing, and requires seamless data portability. These protections address historical data hostage risks and ensure taxpayers maintain access regardless of disputes or provider transitions.
The Dominican Republic's DGII requires large and medium-sized taxpayers to issue only electronic invoices (e-CF) starting November 1, 2026. Non-electronic type-B receipts become invalid for ordinary commercial use as of October 31, 2026. Affected businesses must complete RNC registration, obtain digital certificates, and integrate compliant e-invoicing systems.
