This article provides a comprehensive, region‑by‑region overview of e‑invoicing requirements, detailing mandatory formats, transmission protocols, and deadlines for each country. It highlights key national mandates such as Italy’s FatturaPA, France’s Factur‑X, Germany’s XRechnung, and India’s JSON‑based IRP system, offering a practical guide for businesses operating across borders.
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Marosa · about 21 hours ago
The EU and several member states have announced new VAT and e-invoicing rules for 2026. Key changes include temporary UK VAT rates, Latvia’s reduced food rate, and Slovakia’s e-invoicing mandate start date.
Innovate Tax · 3 days ago
EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.
Innovate Tax · 5 days ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
VatIT · 5 days ago
EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.
1stopVAT · 8 days ago
EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
Customs Support Group · 9 days ago
EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.
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Key Takeaways
Italy requires the FatturaPA XML format transmitted through the SDI clearance platform.
From September 2026 for large and intermediate enterprises, and from September 2027 for SMEs.
Germany requires XRechnung (UBL) and ZUGFeRD (Factur‑X‑compatible); mandatory receiving since January 2025, with mandatory sending phased through 2027‑2028.
Primary source
Read the full article at e-Invoice.appThis summary was published on VATfaqs.com on 24 March 2026. It relates to VAT developments in European Union. The original source is e-Invoice.app.
