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As digital tax transformation accelerates across Europe, EU VAT reporting and eInvoicing compliance have become critical priorities for many businesses.
New digital mandates are being rolled out across member states to modernise VAT collection, enforce real-time reporting, and ensure transparency in cross-border transactions.
From France’s structured clearance model to Belgium’s Peppol-led approach, staying on top of changing digital VAT requirements is essential for businesses operating within the EU. This article offers an up-to-date summary of key developments, deadlines, and local platforms to support your EU VAT reporting compliance strategy.
In this blog you will find:
Compliance without the complexity
Not sure where to start with new eInvoicing and VAT reporting regulations? You need a partner you can trust to do the legwork for you - talk to our expert team today.
Why is EU VAT reporting becoming more important?
Under the EU’s VAT in the Digital Age (ViDA) initiative, member states are adopting national frameworks for eInvoicing and digital VAT reporting.
The aim is to create a more unified, efficient, and fraud-resistant system across member states to reduce the VAT gap. Traditional reporting processes are often fragmented and retrospective; therefore, it’s essential that they be replaced by real-time, digital-first models that enhance transparency and control.
National governments are introducing Continuous Transaction Controls (CTCs) to mandate the real-time or near real-time transmission of invoice data to tax authorities.
According to the European Commission, EU member states lost an estimated €93 billion in VAT revenues in 2021 due to fraud, non-compliance, and reporting errors.*
For businesses, this shift means more than just changing how invoices are sent. It demands a rethinking of core processes within Accounts Receivable (AR) and Accounts Payable (AP) operations. Companies must ensure their invoicing systems can generate and submit structured eInvoices in compliant formats, often via certified platforms or national portals.
With varying timelines, platforms, and models across different countries, staying ahead of EU VAT reporting obligations has become essential for minimising compliance risks and avoiding penalties — especially for businesses trading across borders.
CTC models and digital VAT reporting explained
EU countries implement different Continuous Transaction Control (CTC) models for VAT reporting and eInvoicing.
Here’s a breakdown of the most common formats:
| Clearance | Invoices must be validated by the government before being sent to the buyer. |
| Real-time Reporting | Invoice data is submitted to tax authorities immediately after issue. |
| Post-audit | Invoices are exchanged directly but may be reviewed by authorities later. |
Each model influences how businesses must structure their invoicing systems to remain compliant with EU digital VAT mandates.
EU VAT Reporting Requirements by Country
Here’s a country-by-country summary of the latest EU VAT reporting and eInvoicing mandates.
Each section includes a link for more detailed information about these new regulations.
France
Status: Mandatory B2B eInvoicing by 2026
Timeline:
Jan 2026: Large and mid-sized companies
Jan 2027: SMEsModel: Clearance via Chorus Pro platform
Key compliance notes: France’s structured eInvoicing framework includes government-approved PDPs (Plateformes de Dématérialisation Partenaires). Transalis is an accredited PDP provider.
Read more: International trade compliance: France eInvoicing mandate
Belgium
Status: Mandatory B2B eInvoicing from Jan 2026
Model: Clearance using Peppol BIS 3.0 via the Mercurius platform
Key compliance notes: Belgium aligns with the European Peppol network, requiring structured invoice exchange through certified Access Points.
Read more: Everything you need to know about Belgium’s mandate
Poland
Status: Mandatory eInvoicing from March 2026
Model: Clearance using the KSeF platform (National eInvoicing System)
Key compliance notes: Poland’s shift to a national clearance model emphasises the use of structured XML formats and real-time validation.
Read more: Poland eInvoice regulations explained
Germany
Status: Mandatory domestic B2B eInvoicing from Jan 2025 (transitional period until 2027)
Model: Post-audit transitioning to structured invoice formats
Key compliance notes: Germany mandates the use of EN 16931 standards and electronic invoice issuance for domestic B2B transactions.
Read more: Are you ready for Germany’s eInvoicing legislation?
How Transalis supports EU VAT reporting compliance
Navigating the evolving EU VAT reporting landscape can be complex, especially for companies trading across multiple jurisdictions.
Transalis simplifies compliance with:
eInvoicing platform: A cloud-based application that’s tailored to local and cross-border VAT reporting rules
Smart integration: Supports EDI, API, or portal entry for invoice exchange
Automatic validation: Ensures invoices meet local compliance standards before submission
Multi-country support: One platform for all your digital tax reporting needs
If your business is impacted by any of the new European VAT reporting mandates then get in touch with us to discover how we can support you.
eInvoice Software
AR Automation
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AP Automation
Convert & integrate inbound files with 60-80% ROI. Ideal for AP teams manually processing 2,000+ invoices per month.
Need help aligning your AR and AP processes with the latest rules? Talk to our compliance experts today: schedule a meeting at a time that suits you, call on 0845 123 3746 (UK) or +44 1978 369 343 (international), or contact us via email sales@transalis.com to discuss your requirements
References:
European Commission (2023), VAT Gap in the EU: Report 2023