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Spain

Spain mandates B2B e-invoicing with new royal decree

Spain has moved from policy intent to legislative action. On 24 March 2026, the Spanish government adopted a Royal Decree introducing mandatory B2B e-invoicing. This goes beyond a standard compliance…
Norway

Norway moves towards mandatory B2B e-invoicing from 2027

Norway is moving towards mandatory B2B e-invoicing and digital bookkeeping. On 16 March 2026, the Ministry of Finance confirmed that a legislative proposal will soon be submitted to parliament. The…
Denmark

Denmark to replace OIOUBL 2.1 with NemHandel BIS 4

Denmark moves from OIOUBL 2.1 to NemHandel BIS 4 Denmark is preparing to phase out its national e-invoice format OIOUBL 2.1 and replace it with NemHandel BIS 4. The new…
Sweden

Sweden advances its e-invoicing agenda under ViDA

Sweden continues its e-invoicing shift under ViDA Sweden is steadily moving forward in its digital VAT and e-invoicing agenda. Recent policy developments confirm that the country is not only aligned…
Croatia

Greece postpones mandatory B2B e-invoicing for large businesses

Greece postpones mandatory B2B e-invoicing for large businesses On 18 February 2026, the Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue, AADE, announced a…
Poland

Poland grants extra time for electronic accounting book submissions

Poland grants extra time for electronic accounting book submissions On 20 February 2026, Poland formally extended the deadlines for submitting electronic accounting books, JPK_KR_PD. The regulation was published in the…
France

France confirms key amendments to 2026 e-invoicing mandate

France has formally adopted its 2026 State Budget Law, confirming key amendments to the national B2B e-invoicing and e-reporting mandate. The law, approved on 2 February 2026, makes earlier policy…
Denmark

Denmark cancels OIOUBL 3 and moves toward a single e-invoicing standard

Denmark cancels OIOUBL 3 and moves toward a single e-invoicing standard On 14 January 2026, the Danish Business Authority announced that the planned release of OIOUBL 3 has been cancelled.…
Slovakia

Slovakia outlines next phase of VAT amendments

Slovakia outlines next phase of VAT amendments On 14 January 2026, the Slovak Financial Administration published Guide No. 1/DPH/2026/I, providing further clarification on the next phase of amendments to the…
Denmark

Denmark updates OIOUBL rules ahead of May 2026

Denmark e-invoicing update: new OIOUBL validation rules and OIOUBL 3 cancelled Denmark has announced two important developments that will shape its e-invoicing framework from 2026 onwards. New OIOUBL validation rules…