Belgium’s VAT chain reform introduces a new VAT provision account effective 1 May 2026, replacing the current account and changing account numbers. Credit balances will transfer automatically if all periodic returns are filed by 30 April 2026, and the historic VAT credit can be claimed via MyMinfin. The summer regime is abolished, and the new account number BE41 6792 0036 4210 will be used for payments.

France’s e‑invoicing reform, which began on 1 September 2026, extends to foreign VAT‑registered businesses without a permanent establishment. These non‑resident firms must use an accredited platform to transmit e‑reporting data from September 2027, but are not required to issue French e‑invoices. Reporting is high‑frequency, with normal‑regime businesses filing three times a month and simplified‑regime businesses filing monthly.

EN 16931‑1, the EU e‑invoicing standard, is being updated to a mid‑2026 release that expands B2B functionality and aligns with the ViDA initiative. The revision is not backward compatible, requiring migration for existing version 3 implementations, and will be formally approved in late January 2026 with publication concluding within six months. Key national roll‑outs include Germany’s XRechnung 4.0 and France’s CTC extensions.

France's 2026 Finance Law introduces several VAT changes, including extending the 5.5% reduced rate to refrigeration energy and air transport in overseas departments, proroguing the 10% forestry rate until 2028, and tightening e‑invoicing sanctions. It also mandates electronic invoice reception for all VAT‑registered entities from 1 September 2026 and replaces the CGI with the new CIBS code for VAT from the same date.

The article outlines five marketing shifts reshaping e‑invoicing vendor strategies in 2026, highlighting the importance of compliance thought leadership, real‑time compliance intelligence, and digital discovery tools. It provides market growth projections and the increasing need for structured, cross‑functional reference data.

The UAE Ministry of Finance has issued new Electronic Invoicing Guidelines, mandating B2B and B2G transactions to use Peppol-based XML invoices from 2027. The rollout is phased: businesses with ≥ AED 50 million revenue go live on 1 January 2027, smaller businesses on 1 July 2027, and government entities on 1 October 2027. The system requires 51 mandatory data elements and real‑time reporting via accredited service providers.