FIK number in Denmark explained
How can FIK numbers help with reconciliation in Denmark and how you can generate them. Learn what FIK numbers are, why they're important, and how to generate them for your business transactions in Denmark.
Finnish Reference number in Finland explained
How can Finnish reference numbers help with reconciliation in Finland and how you can generate them. Learn what Finnish Reference numbers are, why they're important, and how to generate them for your business transactions in Finland.
KID number in Norway explained
How can KID numbers help with reconciliation and how you can generate them. Learn what KID numbers are, why they're important, and how to generate them for your business transactions in Norway.
OCR number in Sweden explained
How can OCR numbers help with reconciliation in Sweden and how you can generate them. Learn what OCR numbers are, why they're important, and how to generate them for your business transactions in Sweden.
Special Economic Zones
Our comprehensive guide covers the tax rules and implications surrounding Special Economic Zones (SEZs) in India for businesses selling to them. Learn about SEZ benefits, regulations, tax exemptions, and compliance requirements to ensure your business stays in line with Indian tax laws.
DAC7
DAC7 (Council Directive (EU) 2021/514) has applied since 1 January 2023. Who must report, which sellers are excluded (fewer than 30 sales and no more than EUR 2,000), what data goes to the tax authority by 31 January each year, national penalties, and the 2026 recast proposal.
Digital services VAT (non-residents)
How VAT and GST apply to digital (electronically supplied) services sold across borders by suppliers with no local establishment — the OECD destination principle, B2B reverse charge versus B2C supplier registration, the three threshold models, and a dated, sourced table of 36 jurisdictions.
EU SME scheme
The EU VAT special scheme for small enterprises explained from Directive (EU) 2020/285 — the domestic exemption up to EUR 85,000, the cross-border exemption for EU businesses under EUR 100,000, the EX number, reporting deadlines, the 10% / 25% overrun rules, and 2026 thresholds for all 27 member states.
GAAP compliance
Dive into the world of GAAP with our insightful explainer article. Uncover the essentials of Generally Accepted Accounting Principles, gain valuable insights into financial reporting, and stay compliant with the latest standards. Our expert writers provide accurate information and practical advice for navigating the complexities of GAAP. Elevate your financial knowledge and ensure compliance with our comprehensive guide. Your trusted source for GAAP insights and updates.
GoBD compliance
Demystifying GoBD in Germany - Navigate the intricacies of digital document management and compliance with our expertly crafted explainer article. Unlock key insights into Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form und zum Datenzugriff (GoBD). Stay ahead in the world of German tax regulations with accurate information, compliance tips, and expert advice. Your go-to resource for mastering GoBD and ensuring seamless digital document compliance.
HIPAA compliance
Dive into HIPAA Compliance. Unlock the essentials of healthcare data security with our expert explainer article. Understand the intricacies of the Health Insurance Portability and Accountability Act (HIPAA), ensure data privacy, and stay compliant with the latest regulations. Our comprehensive guide provides accurate insights, compliance tips, and expert advice. Elevate your healthcare knowledge and safeguard sensitive information with our trusted HIPAA resource.
Import One Stop Shop
Mastering IOSS. Simplify your understanding of the Import One-Stop Shop with our expert explainer article. Dive into the world of international e-commerce, navigate VAT compliance effortlessly, and stay ahead with the latest IOSS updates. Our comprehensive guide offers accurate insights, practical tips, and expert advice to ensure seamless cross-border transactions. Elevate your e-commerce game with our trusted source for IOSS knowledge.
Marketplace deemed supplier
How marketplace deemed-supplier rules make an online platform, not the seller, liable for VAT or GST — the EU Article 14a mechanism since 1 July 2021, the 2027 ViDA change to the customer group, the 2028–2030 accommodation and transport rule, and how the UK, Australia, Canada, New Zealand, Singapore and others apply it.
OIDAR - India
Demystifying OIDAR in India. Navigate the complexities of Online Information and Database Access or Retrieval services with our expert explainer article. Stay compliant with Indian tax regulations, understand the nuances of OIDAR, and ensure seamless digital service transactions. Our comprehensive guide provides accurate insights, compliance tips, and expert advice to empower your business in the digital landscape. Trust our source for OIDAR knowledge and elevate your understanding of Indian tax implications
VAT OSS
Unlocking VAT OSS in the EU. Navigate the world of cross-border e-commerce with our expert explainer article. Demystify the complexities of the VAT One-Stop Shop, stay compliant with EU tax regulations, and streamline your business across borders. Our comprehensive guide offers accurate insights, practical tips, and expert advice to ensure seamless VAT OSS transactions. Elevate your e-commerce strategy with our trusted source for VAT OSS knowledge
QR-bill in Switzerland explained
Finer details of QR-bill in Switzerland so that you are compliant with the new rules.
Reverse Charge
Reverse charge explained from the legal texts: when the customer, not the supplier, accounts for VAT or GST. EU Articles 193–199b, the 31 December 2026 end date of the optional domestic reverse charge and the Quick Reaction Mechanism, the mandatory Article 194 rule from 1 July 2028, invoice wording, a worked example, and the UK, India, Australia, Japan and Norway rules.
SAF-T
SAF-T (Standard Audit File for Tax) is the OECD's XML standard for exporting accounting data to tax auditors. What the OECD guidance note v2.0 (2010) actually says, and which countries require periodic SAF-T filing (Romania D406, Poland JPK, Portugal) versus a file on request (Norway, Lithuania, Luxembourg; SAF-T is an optional format in Austria), each dated and sourced.
SOC 2 compliance
Decoding SOC 2 Compliance - Dive into the world of cybersecurity with our expert explainer article. Understand the nuances of Service Organization Control (SOC) 2, ensure data security and compliance, and fortify your business against cyber threats. Our comprehensive guide provides accurate insights, practical tips, and expert advice to navigate the complexities of SOC 2. Elevate your cybersecurity strategy with our trusted source for SOC 2 knowledge.
South Dakota v. Wayfair
Unlocking the Impact. Explore the transformative effects of the Wayfair Decision on sales tax nexus with our expert explainer article. Delve into the evolution of e-commerce taxation, understand the nuances of sales tax compliance post-Wayfair, and empower your business with accurate insights. Our comprehensive guide offers practical tips and expert advice, making us your go-to source for navigating the post-Wayfair landscape. Stay ahead of the curve in e-commerce taxation with our trusted resource
Streamlined Sales Tax
SST Unveiled - Explore the intricacies of the Streamlined Sales Tax (SST) with our expert explainer article. Navigate the complexities of sales tax compliance, understand the nuances of SST, and streamline your business transactions. Our comprehensive guide offers accurate insights, practical tips, and expert advice to ensure seamless sales tax compliance. Elevate your understanding of SST and optimize your business strategy with our trusted source for sales tax knowledge
VAT Listings
What a VAT listing is in the EU — the recapitulative statement (EC Sales List) under Articles 262–271 of the VAT Directive and national domestic listings such as Belgium's client listing or the Czech control statement — who files, how often, where each Member State stands today, and how ViDA replaces recapitulative statements from 1 July 2030.
ViDA
ViDA (VAT in the Digital Age) explained from the adopted texts — Council Directive (EU) 2025/516 and its companion regulations of 11 March 2025. What is in force now, the 2027 / 2028 / 2030 / 2035 timeline, digital reporting and e-invoicing rules, platform deemed-supplier obligations, and the single VAT registration.
VIES and Intrastat
What VIES and Intrastat are and how they differ — the VIES VAT-number check and consultation number, the recapitulative statement (EC Sales List) that the intra-EU zero rate now depends on, Intrastat under Regulation (EU) 2019/2152, and the 2026 Intrastat thresholds for all 27 Member States and Northern Ireland, each with its official source.