Une facture papier mal adressée revient. Une facture électronique mal adressée ne revient pas. Vous l’apprenez le jour où le règlement n’arrive pas.

#FacturationElectronique #TVA #Comptabilité

Why the “Wait-and-See” Strategy Will Fail in 2026 From 1 January 2026, the UK implements the OECD’s Crypto-Asset Reporting Framework (CARF) alongside the updated Common Reporting Standard (CRS 2.0). UK-based Reporting Crypto-asset Service Providers (RCASPs) and Reporting Financial Institutions (RFIs) must start collecting due-diligence data on that date; the first returns covering the 2026 calendar year are due by 31 May […]

The “Wait and See” Strategy is Now a Liability As of January 1, 2026, the European Union enters a new era of strict tax transparency. The implementation of Council Directive (EU) 2023/2226 (DAC8) integrates the OECD’s Crypto-Asset Reporting Framework (CARF) and the amended Common Reporting Standard (CRS 2.0) directly into EU law.  For Reporting Financial Institutions (RFIs) and Crypto-Asset Service Providers (CASPs), the regulatory perimeter […]

Greek crypto-asset service providers (CASPs) and financial institutions are preparing for a significant update in tax transparency. Effective January 1, 2026, the OECD’s Crypto-Asset Reporting Framework (CARF)—transposed into Greek law via Law 5193/2025 and aligned with EU DAC8—will require detailed reporting on digital-asset transactions, including cryptocurrencies, stablecoins, NFTs, and tokenized assets. Supervised by the Independent […]

Greek financial institutions are entering a decisive phase in the evolution of cross-border tax reporting. Beginning 1 January 2026, the OECD’s revised Common Reporting Standard—widely referred to as CRS 2.0—extends mandatory reporting to electronic money instruments, central bank digital currencies (CBDCs), and indirect exposures to crypto-assets. This shift complements the EU’s Directive on Administrative Cooperation […]

Austria has consistently strengthened its regulatory architecture to align with international standards for crypto-asset transparency and taxation. Since 2013, Regulatory Impact Assessments (RIAs) have been mandatory for all primary laws and subordinate regulations, ensuring that every proposed rule is evaluated for environmental, social, gender, and financial impacts before adoption. A threshold test determines whether a […]

2026 marks a major turning point for Austria’s financial sector as CRS 2.0 takes effect, expanding the OECD’s reporting framework to include digital assets, tokenized instruments, and enhanced due-diligence obligations. This next-generation standard requires Austrian banks, custodians, fintechs, and crypto service providers to modernize onboarding, monitoring, and cross-border reporting to meet stricter global transparency requirements. […]

Starting on January 1, 2026, Finland will implement the OECD’s Crypto-Asset Reporting Framework (CARF) through the EU’s DAC8 directive. This new requirement obliges all licensed crypto-asset service providers (CASPs) to report user transactions to the Finnish Tax Administration (Vero), covering both Finnish and foreign clients. Annual reporting begins in 2027, with cross-border information exchange following […]

Starting in 2026, Finnish financial institutions will face the full implementation of the OECD’s Common Reporting Standard (CRS) 2.0, marking a major evolution in cross-border tax transparency. CRS 2.0 strengthens due diligence, expands reportable assets, and enforces stricter standards for validating tax residency and Tax Identification Numbers (TINs). For banks, investment firms, and fund managers […]