Compliance pulse

Know the regulations you need to comply with across the world. Click on any country below for comprehensive and constantly updated information about their indirect tax, CTC, e-invoicing and e-archiving requirements.

What will change in the future

  1. Sep 30, 2026
    Poland
    End of the transitional buffer period for small businesses
  2. Jan 1, 2027
    Belgium
    ViDA Article 2 provisions take effect (OSS and platform e-commerce rules)
  3. Jan 1, 2027
    Denmark
    Default e-invoicing registration
  4. Jan 1, 2027
    Germany
    Businesses with an annual turnover of more than €800,000 in the previous year must issue compliant electronic invoices for domestic B2B transactions. Electronic Data Interchange (EDI) remains permitted where VAT information can be correctly extracted in accordance with EN 16931.
  5. Jan 1, 2027
    Poland
    Mandatory Go-Live (Wave 3)
  6. Jan 1, 2027
    Serbia
    Deployment of the automated preliminary VAT return form.
  7. Jan 1, 2027
    Slovakia
    Mandatory structured B2B e-invoicing and near real-time e-reporting for domestic transactions between VAT-registered businesses enter into force.
  8. Apr 1, 2027
    Oman
    Phase 1: Mandatory electronic invoicing under the Fawtara programme commences for taxpayers whose annual supplies exceed OMR 5 million.
  9. Sep 1, 2027
    France
    SMEs, VSBs (very small businesses), and micro-enterprises enter the scope of the mandatory issuance and e-reporting requirements.
  10. Oct 1, 2027
    Oman
    Phase 2: Mandatory e-invoicing commences for the remaining taxpayers with annual supplies not exceeding OMR 5 million.
  11. Jan 1, 2028
    Belgium
    Planned go-live for mandatory near-real-time domestic B2B e-reporting

    Proposed 5-corner Peppol CTC Model

  12. Jan 1, 2028
    Denmark
    Candidate release of NemHandel BIS 4

    Technical publication and sandbox testing of the new Peppol-based standard.

  13. Jan 1, 2028
    Denmark
    Dual coexistence phase

    OIOUBL 2.1 and NemHandel BIS 4 operate side-by-side across the national network.

  14. Jan 1, 2028
    Germany
    Mandatory issuance of compliant electronic invoices applies to all businesses within the scope of the German B2B e-invoicing mandate. Transitional arrangements end, although EDI solutions remain permitted where they meet the legal requirements.
  15. Jan 1, 2028
    Luxembourg
    Mandatory Reception (B2B)

    All taxable persons established in Luxembourg must be able to receive EN 16931-compliant e-invoices.

  16. Jul 1, 2028
    Luxembourg
    Large and medium-sized businesses must issue electronic invoices for in-scope domestic B2B transactions.

    Mandatory Issuance (Phase 1) (B2B)

  17. Nov 1, 2028
    Ireland
    Mandatory capability to receive structured e-invoices from suppliers.

    All VAT-registered businesses

  18. Nov 1, 2028
    Ireland
    Mandatory e-invoicing and digital transmission for Large Taxpayers and Category C monthly filers.
  19. Jan 1, 2029
    Luxembourg
    The obligation to issue electronic invoices extends to all remaining businesses, including small and micro-enterprises.
  20. Jul 1, 2029
    Belgium
    ViDA Article 4 provisions take effect (call-off stock scheme phase-out)
  21. Jul 1, 2029
    Denmark
    Complete retirement of OIOUBL 2.1
  22. Nov 8, 2029
    Ireland
    Mandatory domestic e-invoicing issuance and real-time e-reporting to Revenue.

    Businesses engaged in intra-EU trade

  23. Jan 1, 2030
    South Africa
    Phased onboarding of micro, small and medium enterprises (MSMEs) alongside business-to-consumer (B2C) point-of-sale data integration.
  24. Jan 1, 2030
    South Africa
    Mandatory e-invoicing and digital transmission for Large Taxpayers and Category C monthly filers.
  25. Jan 1, 2030
    Luxembourg
    All taxable entities engaged in intra-Community supplies and acquisitions.

    Intra-EU Cross-Border - EU ViDA Digital Reporting

  26. Jul 1, 2030
    Ireland
    Full EU ViDA compliance: mandatory e-invoicing and digital reporting within 10 days of transaction.

    All EU cross-border trading entities

  27. Jul 1, 2030
    Slovakia
    Cross-border e-invoicing and digital reporting requirements, the removal of the Control and Summary Statements, and a reduction of the general invoice issuance deadline from 15 to 10 days.
  28. Jan 1, 2031
    South Africa
    Mandatory compliance extended to all Business-to-Government (B2G) public procurement transactions.