For tax authorities
Structured materials supporting policy design, implementation planning and international comparison.
For technology providers
Practical references supporting product localisation, integration planning and compliance interpretation.
For consultants and businesses
Clear explanations supporting project decisions, stakeholder communication and regulatory understanding.
Fiscalisation Without Narrative Capture
This policy note examines why awareness and public trust should be treated as part of fiscalisation implementation rather than as communication added after legal and technical design. It argues that fiscalisation creates transaction visibility, but that visibility can only remain credible when businesses, intermediaries, consumers and public authorities understand its purpose, experience it as fair and recognise it as part of legitimate tax compliance rather than as a captured narrative of surveillance, bureaucracy or political messaging.
Meszoly, Imre. Fiscalisation Without Narrative Capture: Why awareness and public trust matter in digital tax-control reform. Policy Note. Fiscalisations.com, June 2026.
From Fiscal Documents to Fiscal Transactions
This policy study examines how VAT-control systems can evolve from local fiscal devices and online reporting towards payment-linked transaction visibility. It analyses sales suppression, fiscal records, electronic-payment traces, consumer incentives and country evidence to explain how taxable transactions can become more visible through a combination of fiscal documentation, monetary evidence and consumer participation.
Meszoly, Imre. From Fiscal Documents to Fiscal Transactions, A Policy Study on Payment-Linked Transaction Visibility in VAT-Control Systems. Fiscalisations.com, June 2026.
The Simplified Invoice: A Small Document with Big Policy Implications
This article examines the simplified invoice as an emerging policy-design question at the boundary between fiscalisation, e-invoicing and e-reporting. It argues that, as European digital tax-control models expand, simplified invoices may become an important test of how well legal mandates, technical specifications and service-provider responsibilities are aligned at transaction level.
Meszoly, Imre. The Simplified Invoice: A Small Document with Big Policy Implications: Fiscalisation, e-invoicing and e-reporting at the boundary of digital tax control. Policy Insight Article, June 2026.
All publications are open access unless otherwise indicated and are licensed under CC BY 4.0. Citation is encouraged. Please refer to the individual documents for further details.