The Federation of Bosnia and Herzegovina has approved a bill that would make B2B and B2G e-invoicing mandatory via a Central Platform for Fiscalisation (CPF) and require B2C transactions to use approved Electronic Fiscal Systems (EFS). The proposal aims to align with the EU ViDA model by July 2030 and has moved from the Lower House to the upper house for final approval.
Businesses must issue and transmit invoices through the Central Platform for Fiscalisation (CPF) operated by the Tax Administration.
The Bill aims to implement the system by July 2030, mirroring the EU ViDA model.
Approved Electronic Fiscal Systems (EFS), including Electronic Transaction Recording Tools (ESET) and certified fiscal devices, will be used for B2C receipts and real‑time fiscalisation.
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Biznis.ba · about 6 hours ago
The Federation of Bosnia and Herzegovina’s House of Representatives adopted a draft law on fiscalization of transactions, establishing obligations for electronic invoicing, a real‑time transaction recording system, monitoring mechanisms, and criminal provisions to curb tax evasion. The law builds on the 2009 fiscal systems law and aims to modernize tax compliance across the Federation.
VatCalc · about 3 hours ago
France will transfer all VAT provisions from the General Tax Code into a new consolidated framework, the Code de l’imposition sur les biens et services (CIBS), effective 1 September 2026. The reform modernises the legislative structure, codifies EU measures such as the ViDA package and IOSS, and allows a transition period until 31 December 2027. E‑invoicing rules remain outside the CIBS for the time being.
Bloomberg Tax · 1 day ago
The German Ministry of Finance clarified rules on input VAT deductions for subsidized service providers that operate at persistent loss. The BMF Letter states that such providers cannot deduct input VAT for services unrelated to taxable activity and must satisfy a two‑step test linking remuneration to performance and confirming economic activity. The letter also amends the VAT Application Decree.
GetSix · 1 day ago
Poland’s Ministry of Finance and Economy has signed four executive regulations that finalize the technical and organisational aspects of the National E‑Invoicing System (KSeF). The new rules set exemptions for certain services, change simplified invoice handling, and introduce mandatory JPK_VAT reporting with KSeF identifiers from 1 February 2026. Businesses must update their accounting and ERP systems to comply with the new authorisation, authentication and data‑scope requirements.
Bloomberg Tax · 2 days ago
A non‑binding opinion from an EU Court of Justice adviser clarifies that Stellantis Portugal SA’s practice of adjusting sales prices for dealerships does not constitute a service and therefore is not subject to VAT. The opinion adds to a growing body of guidance on VAT treatment of transfer‑pricing adjustments and highlights the European Commission’s focus on closing the €128 billion VAT gap reported in 2023.
VatCalc · 2 days ago
HMRC has reset UK VAT grouping rules, allowing overseas establishments to be treated as part of a UK VAT group and removing EU case law such as Skandia and Danske Bank. The new policy reduces cross‑border VAT friction and invites businesses to correct over‑declared VAT, while expanding HMRC’s discretion to deny grouping where it sees collection risk or distortive outcomes.
