Follow the mandate. Reconcile the transaction.
Source-backed reporting and analysis connected to the companies, capabilities, authorities, and operating domains it affects.
CRA guidance assigns simplified or normal registration by supply and participant role. Tax systems therefore need to preserve why a transaction entered one regime instead of treating registration as a single account flag.
The EU package now has an official implementation program, but its e-invoicing, digital-reporting, platform, and single-registration measures still land on different dates.
All covered businesses must be able to receive electronic invoices from 1 September 2026, while issuance and e-reporting obligations remain phased by company size.
Poland's 2026 system makes invoice receipt compulsory from the first phase even for businesses whose own issuance date arrives later.
IRAS now publishes a phased path that reaches existing GST businesses by annual supplies after earlier cohorts of new voluntary registrants.
The government has chosen the destination and start date, while architecture, scope, standards, transition, and technical operation still require detailed design.
