Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Government Approves EET 2.0 from January 2027
17 February 2026
Domestic
Electronic sales reporting reintroduced via modern digital infrastructure effective January 1, 2027 per Ministry of Finance announcement . No mandatory receipt printing or constant online connection required. Small businesses and occasional side income excluded.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.