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What changed
Every time a deadline moves or a rule changes, we log it here with the date and the source. Follow the RSS feed or subscribe to the deadline calendar to get changes automatically.
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- Belgium: The 1 July 2030 date for ViDA intra-EU digital reporting is a 'by this date at the latest' deadline for Belgian implementing law, not a fixed start date. Source
- Belgium: Clarified that Belgium's seven-year retention period applies to VAT that became chargeable from 1 January 2023 (Law of 18 December 2025, Article 101). Source
- France: Legal basis added for the rule that invoices must stay authentic, intact and legible until the end of the retention period (Article 289 V of the General Tax Code); no change in substance. Source
- France: France extends the tax retention period for books, records and invoices from six to ten years from 1 January 2027, for all documents whose retention period expires after that date (Law No. 2026-534 of 25 June 2026, Article 36). Source Source
- France: Archiving requirements updated for the ten-year retention period from 1 January 2027 and for the new legal basis of the invoice integrity rule (Article L102 B bis of the Tax Procedures Code replaces Article 289 V of the General Tax Code from that date). Source Source Source
- France: Corrected the article numbers that take over the General Tax Code e-invoicing rules from 1 January 2027 (CIBS numbering as re-enacted by Ordinance No. 2026-671 of 27 July 2026); no change in substance. Source Source Source
- France: New milestone: from 1 January 2027 French businesses must keep books, records and invoices for ten years instead of six for tax purposes. Source Source
- France: Source note: Article 289 of the General Tax Code (invoice integrity rule) is repealed from 1 January 2027; its archiving rules continue in Article L102 B bis of the Tax Procedures Code and Article L. 216-38 CIBS. Source Source Source
- France: Source note: Article 289 bis of the General Tax Code (e-invoicing obligation) is repealed from 1 January 2027 when the VAT rules move to the CIBS; it remains the legal basis until then. Source Source
- France: Source note: the six-year version of Article L102 B of the Tax Procedures Code applies until 31 December 2026; the ten-year version is listed separately. Source Source
- Germany: Added that suppliers not established in Germany invoicing reverse-charge supplies follow their home state's invoicing rules, unless self-billing is agreed (§ 14(7) UStG). Source
- Germany: Clarified that a German VAT group (Organschaft) applies the €800,000 turnover test for the 2027 e-invoicing obligation to the turnover of the whole group (BMF letter of 15 October 2024, para. 64). Source Source
- Germany: 2027 e-invoicing milestone: in a VAT group the €800,000 turnover test uses the turnover of the whole group. Source
- Germany: 2028 e-invoicing milestone: in a VAT group the €800,000 turnover test uses the turnover of the whole group. Source
- Germany: Added that German businesses need the tax office's approval to archive invoices electronically outside the EU (§ 14b(5) UStG with § 146(2b) AO). Source Source
- Germany: Source added for XRechnung's two syntaxes (UBL 2.1 or UN/CEFACT CII, as published by KoSIT); no change in substance. Source
- Italy: Penalty description completed: the 5% penalty for exempt, non-taxable or reverse-charge supplies invoiced outside the SdI is at least €300. Source
- Romania: Corrected: invoices to private individuals identified by their personal numeric code (CNP) are B2C invoices and must still be uploaded to RO e-Factura; only the farmer, cultural-institute and Article 294 exemptions also free their suppliers. Source Source
- Spain: Channel reclassified: Spain does not approve platforms; businesses use private solutions meeting the Royal Decree's requirements or the AEAT public solution. Source Source Source