Im Februar 2026 verabschiedete das belgische Bundesparlament ein umfassendes Mehrwertsteuerreformgesetz (Gesetzentwurf Nr. 56/1205). Diese bahnbrechende Gesetzgebung führt zu erheblichen Veränderungen bei der Durchsetzung der Vorschriften, der Überwachung von Vermögenswerten und [...]
Ab dem 1. September 2026 wird Frankreich die Bestimmungen zur Mehrwertsteuer (MwSt.) offiziell aus dem allgemeinen Steuergesetzbuch (Code général des impôts oder CGI) in einen eigenen Abschnitt [...]
Die spanische Steuerbehörde (AEAT) hat eine neue außerordentliche Frist eingeführt, die es den Steuerpflichtigen ermöglicht, aus dem System der sofortigen Auskunftserteilung (SII) und der monatlichen [...]
The French Parliament officially approved the Finance Bill for 2026 (PLF 2026) early February 2026, which includes critical updates for French mandatory e-invoicing and e-reporting reform. This approval confirms […]
Italian new Unified VAT Code (Legislative Decree No. 10/2026), officially titled the Testo Unico IVA, is scheduled to take effect on 1st January 2027. This reform consolidates over 50 years of […]
The Swiss Federal Council has proposed a temporary increase in the VAT rate to finance a military and security infrastructure. Key Details of the Proposal – A […]
Hungary is taking a step toward a fully digital economy by mandating comprehensive receipt data reporting for all businesses. Effective 1st September 2026, the National Tax and Customs Administration (NAV) will […]
The Romanian government has officially extended the mandatory RO e-Factura enforcement deadline for small and medium-sized enterprises (SMEs) to 1st July 2026. This targeted deferral provides a significant “runway” for […]
In January, the Danish Business Authority (Erhvervsstyrelsen) officially announced the cancellation of OIOUBL 3.0, a move that signals a major turn in the nation’s digital roadmap. This decision follows significant […]
Statistic Office in Sweden (SCB) is undergoing a major transition in how it collects trade data (surveys on Special Movements of Goods and Intrastat). Starting in 2026, the long-standing IDEP.web application […]
Tax explanations concerning the rules for determining a permanent place of business in the territory of the country for the purposes of issuing invoices using the National […]
This table highlights the 2026 Intrastat thresholds, outlining the annual trade value limits that determine when businesses must submit Intrastat declarations for intra-EU goods movements. Thresholds differ […]
For the 2026 calendar year, Portugal’s National Institute of Statistics (Statistics Portugal / INE) has confirmed that the Intrastat reporting thresholds will remain at the levels established […]
Spain has confirmed it will maintain its existing Intrastat thresholds for 2026, keeping the reporting requirements stable for businesses engaged in intra-EU trade. Key Thresholds for 2026 The exemption thresholds […]