EncryptInvoice News
Articles tagged compliance
Italy's 2026 SdI technical refresh tightens controls on electronic invoicing with new validation rules effective October 10, 2026. The update expands the mandate to all forfeit-regime taxpayers and integrates invoice data into pre-compiled tax returns, requiring businesses to audit workflows and maintain compliance across diverging EU e-invoicing standards.
France's e-invoicing mandate includes landlords operating under LMNP, LMP, or SCI structures, with mandatory receipt phases starting 1 September 2026 and platform selection due by 31 December 2026; penalties begin in 2027.
Germany's federal cabinet approved a draft law requiring businesses with annual turnover exceeding €100,000 to adopt electronic cash-register systems and digital receipts by 2028, aiming to modernize tax record-keeping and reduce fraud in cash transactions within the retail and hospitality sectors.
Enterprises must construct and maintain tax controversy files to defend filed tax positions during disputes, preserving decision rationale, calculation logic, and procedural history. This operational discipline requires precise framing of taxpayer entities, tax types, periods, and filed positions, with supporting evidence organized chronologically.
EN 16931 compliance in EU e-invoicing requires more than a semantic data model—it demands adherence to XML syntaxes, recipient-specific profiles, and national mandates. Learn the layered architecture and what's changing in 2026.
A trial in Italy is questioning the integrity of the Sistema d'Indagine (SDI) database, with accusations that police officers and civilians misused access for personal queries. The case highlights potential weaknesses in audit trail mechanisms, with implications extending to government data security and tax compliance systems.
Belgium released operational guidance specifying TARIC certificate codes and customs declaration data elements required for EUDR compliance starting 30 December 2026. The guidance details five C-type codes and ten Y-type codes that must be reported in customs declarations, along with standardized reference number formats.
Starting 15 October 2026, Belgium will automatically verify ODS certificates through the EU CSW-CERTEX platform in IDMS, requiring businesses to ensure accurate declarations before this date.
Agricultural lease payments (fermages) in France are exempt from mandatory e-invoicing unless the lessor has opted into VAT treatment for rural property under Article 260 of the General Tax Code. The exemption is conditional on VAT status, not agricultural activity.
The German Federal Central Tax Office (BZSt) has issued procedural guidance requiring selective anti-double-credit confirmations for Kapitalertragsteuer relief applications involving US-treated disregarded entities. This prevents the same withholding tax from generating benefits in both jurisdictions. The requirement applies case-by-case during application processing.
Belgium will automatically deactivate EORI numbers linked to inactive or non-existent BCE registrations starting 1 December 2026. Affected traders must restore active status and reapply for EORI to avoid customs clearance disruptions.
The German Federal Central Tax Office (BZSt) has issued an urgent administrative notice requiring users of its eFormulare web application to install an updated SSL/TLS certificate by October 2026. Failure to comply will result in immediate lockout from the application.
