SERES Blog English

In June 2025, the Dutch government shared a plan for putting VAT rules into practice in the Digital Age. Here are the main steps.

On June 4, 2025, the Italian Council of Ministers officially approved a law called the "Supplementary and corrective provisions on tax compliance, biennial preventive settlement, tax justice, and tax penalties".

The Ministry of Finance and the AADE announced at the end of June 2025 that the deadline for businesses to start using e-invoices is being pushed back again.

The German government will work until the end of 2025 to combine its two electronic invoicing platforms (ZRE and OZG-RE) into one platform (OZG-RE). This will improve operations and the user experience.

The Serbian government has published a draft bill that would introduce mandatory electronic transport documents or electronic delivery notes, to take effect from January 2026.

Parliament officially postponed the B2B e-invoicing obligation until January 2028 on June 5, 2025. However, voluntary use may begin as early as March 30, 2026.

The Portuguese government has delayed the introduction of the B2G electronic invoice for small, medium, and micro companies. The deadline was set for January 1, 2025, but it has been pushed back again. A new law, Decree Law No. 13-A/2025, has delayed the deadline by another year. This means that taxpayers will have to wait an extra year.

On 11 March 2025, at a meeting of the Economic and Financial Affairs Council (ECOFIN), the proposal for VAT in the digital age, also known as the ViDA (VAT in the digital age) project, was approved.

As of January 1, 2025, Hungary has mandated electronic invoicing for all commercial transactions involving electricity and natural gas. This mandate applies to all suppliers, marketers, distributors, and transmission system operators, as well as non-consumer entities, such as associations, NGOs, and societies.

The Bulgarian government has announced a new draft law to modernise the nation's tax administration through the utilisation of the SAF-T (Standard Audit File for Tax), with the objective of facilitating communication between taxpayers and tax authorities.