Kworia News
Articles tagged compliance for European Union
EU member states are implementing VAT in the Digital Age (ViDA) with sharply divergent strategies, creating a fragmented compliance landscape. Multinationals face five or more distinct national compliance tracks simultaneously, with Poland's combination of extended grace periods and new joint liability rules presenting a notable compliance trap.
Commission Delegated Regulation (EU) 2026/2152 introduces a €2 per-article handling fee for distance-sold goods entering EU free circulation, effective 1 November 2026. The regulation applies to all operators involved in cross-border distance sales into the EU and may significantly impact high-volume, low-value e-commerce shipments.
Regulation (EU) 2026/2269 establishes autonomous tariff preferences for Armenian goods imported into the EU from 10 October 2026 to 11 October 2028. It introduces specific customs declaration codes and origin documentation requirements that compliance teams must follow, including preference codes 300 or 320, and supporting documents such as EUR.1 certificates or invoice declarations.
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.
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.
E-invoicing deployment models should be selected based on business relationships and integration context—not legal entity count or company size. The three primary models (Integrator, Cloud Accounting, and Enterprise) are distinguished by use case rather than organizational scale.
OpenPeppol has approved an updated Security Policy effective September 30, 2026, introducing three new certification frameworks—BSI IT Grundschutz, CyFun Essential, and eIDAS QTSP—as equivalent to ISO/IEC 27001. This broadens compliance options for Peppol network participants and provides greater flexibility in meeting security obligations.
Starting on 1 October 2026, the EU will require steel importers to declare and document the country where their steel was first melted and cast, aiming to improve supply chain traceability and address global overcapacity. Non-compliant shipments will face entry refusals.
The EU published its new Union Customs Code on 19 September 2026, creating the European Union Customs Authority (EUCA) and mandating a centralised EU Customs Data Hub. This represents the most significant overhaul of EU customs governance in decades, with direct implications for cross-border trade processing and VAT compliance.
Belgium, Poland, and Germany have adopted divergent e-invoicing mandates for 2026-2028, with different timelines, turnover thresholds, and grace-period policies. Cross-border enterprises face substantial compliance challenges navigating three distinct regulatory frameworks simultaneously.
Factur-X 1.09.2 and ZUGFeRD 2.5.2, released August 4, 2026, introduce sub-line management for complex invoicing scenarios. These updates align with France and Germany's e-invoicing reforms and address gaps in invoice line-item granularity for complex product configurations.
