Slovakia was one of very first countries to introduce detailed electronic VAT reporting. In 2014, the kontrolný výkaz (control statement) requirement came into force.
Serbia is implementing mandatory e-invoicing from May 2022. The Serbian e-Invoicing model follows the so-called clearance model, used currently by countries such as Italy
Currently, most of Polish taxpayers are struggling with the so-called “Polish Deal” (Polski Ład), which is a huge, complex reform of tax regulations in
There are already several e-tax obligations in place in Poland, including SAF-T (JPK_V7 in particular), the ‘White List’ (Biała Lista), and electronic financial statements.
SAF-T is an international standard for the electronic transmission of accounting data from enterprises to national tax authorities. Its standards were first defined by
INTRODUCTION E-invoicing regulations have existed in Russian legislation since 2012. However, there was no significant development of electronic invoice reporting until July 2021. It
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