Regulatory Analysis
Greece has postponed Phase B of its e-transport mandate (digital monitoring of goods movement) for the second time. Originally scheduled to become mandatory from 1 December 2025, Phase B was first delayed to 1 May 2026, and then postponed again just days before that go-live date. The change was formally enacted via MD A.1094/2026, which […]
South African Revenue Service (SARS) has enacted the Tax Administration Laws Amendment Act, 2026 (Act No. 4 of 2026), published on 1 April 2026 in Government Gazette No. 54447, introducing a formal legal foundation for e-invoicing and e-reporting under the Value-Added Tax Act No. 89 of 1991, but without making this mandatory (at this stage). […]
On 17 April 2026, the Spanish Tax Authority (AEAT) published for public consultation the draft Ministerial Order regulating the AEAT-operated public e-invoicing solution. The consultation period closes on 8 May 2026. The Order, once finalised and published in the Official State Gazette (BOE), is planned to enter into force on 1 October 2026, at which […]
The Slovak Ministry of Finance has published updated instructions for completing the Insurance Premium Tax (IPT) return, effective 1 January 2026. The update introduces a new disclosure requirement for taxpayers applying the transitional tax rates under Article 13a of the IPT Act. Taxpayers who apply the 8% rate only, or both the 8% and 10% […]
The Finance Act 2026 received Royal Assent on 18 March 2026. The Act implements the fiscal measures announced at the Autumn Budget 2025 and, amongst other things, introduces important changes for disabled people and their insurers. In particular, it restricts the Insurance Premium Tax (IPT) exemption available in connection with the Motability Scheme which is […]
Norway’s Ministry of Finance has announced that it will shortly present a bill to parliament proposing mandatory B2B e-invoicing and digital bookkeeping requirements. The announcement, made on 16 March 2026, follows the public consultation launched in summer 2025. The scope of the forthcoming bill is largely unchanged from the consultation, with one notable development: the […]
Beginning April 1, 2026, VAT on food in Sweden will decrease to 6%. The 6% rate will be in effect until December 31, 2027. The committee report (in Swedish) can be found here.
The Danish Business Authority has indicated that the national e-invoice format OIOUBL 2.1 will be gradually phased out and replaced by NemHandel BIS 4 — a Danish adaptation of the international Peppol BIS 4 standard. The transition is designed to align Denmark’s e-invoicing framework with the European Norm standard EN 16931 and is expected to […]
Hungary’s National Tax and Customs Administration (NTCA/NAV), in collaboration with the Ministry for National Economy (NGM), has released a post-consultation information material outlining the country’s conceptual framework for implementing the EU VAT in the Digital Age (ViDA) package. While the document does not constitute a final regulatory position, it signals a fundamental transformation of Hungary’s […]
The Nigeria Revenue Service (NRS) issued a public notice in February 2026 announcing the continuation of the phased rollout of its E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant-Buyer Solution (MBS), to medium and emerging taxpayers. Following the go-live for large taxpayers (annual turnover above ₦5 billion, ~€3.1M) in November 2025, the […]
Togo’s Finance Law 2026 introduces a certified electronic invoicing obligation, establishing the legal framework for the digitalisation of tax administration in the country. According to the law, the obligation covers B2B transactions, applying to any VAT taxpayer delivering goods or services to another VAT taxpayer. A certified electronic invoice is defined as any invoice created, […]
The Value-Added Tax (VAT) rate changes, initially introduced in Belgium’s budget agreement, have been further modified. Proposed changes to the VAT rates for takeaway meals and sports and cultural events were expected to be enacted on March 1, 2026. The proposed rate changes were removed after a critical opinion by Belgium’s Council of State. The […]
The UAE Ministry of Finance has published three documents providing the first comprehensive operational guidance for the country’s Electronic Invoicing System. Released on 23 February 2026, these publications build on the regulatory framework established by Ministerial Decisions No. 243 and 244 of 2025 and give businesses the practical detail needed to prepare for compliance. What […]
The regulation extending the deadlines for submitting electronic accounting books (JPK_KR_PD) has been published in the Journal of Laws and entered into force on 20 February 2026. Extended deadlines For taxpayers subject to the standard CIT filing deadline: the end of the seventh month after the end of the tax or financial year (instead of […]
Sweden has taken first steps toward implementing the VAT in the Digital Age (ViDA) package, adopted by the EU Council in March 2025. The Swedish Government has issued a committee directive (Dir. 2026:9) commissioning a special investigator to assess how the ViDA rules should be transposed into national law. The investigation is scheduled to present […]
The Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) have jointly announced an extension to the mandatory B2B e-invoicing go-live date for large businesses. The mandatory start date has been moved from 2 February to 2 March 2026, with a gradual implementation window running from 2 March to […]
France has formally adopted its 2026 State Budget Law, confirming several important amendments to the country’s upcoming B2B e-invoicing and e-reporting mandate. Following its publication in October 2025 as a draft, the law was officially approved on February 2, 2026, making the proposed changes legally effective. The adopted Budget Law largely aligns existing legislation with […]
The Irish Revenue has issued a press release clarifying which businesses will be considered “large corporates” and included in Phase 1 of Ireland’s VAT Modernisation programme, scheduled for November 2028. As previously outlined, mandatory e-invoicing and reporting of invoice data for B2B domestic transactions by VAT-registered large corporates will start in Ireland in November 2028. Businesses […]