Germany's Federal Ministry of Finance has issued a new guidance letter effective 1 April 2026 that narrows the scope of intra‑group VAT exemptions for Organschaft. The update expands situations where intra‑group transactions may trigger VAT, particularly for supplies linked to non‑economic activities, and allows taxpayers to use the old approach until 31 December 2026. Businesses must reassess charging models, input VAT recovery and ERP logic for German VAT groups.

Ireland is set to introduce a comprehensive e‑invoicing mandate in phases, with B2B reception mandatory from November 2028 and full ViDA compliance by July 2030. The mandate will rely on the Peppol network, using Peppol BIS 3.0 for B2B and Peppol BIS/PINT‑EU 4.0 for cross‑border e‑reporting. Revenue will issue detailed guidance ahead of each phase.

The Swedish Ministry of Finance has appointed a special commissioner to lead a comprehensive inquiry into the implementation of the EU’s ViDA directive. The commission, launched on 5 February 2026, is expected to submit its findings and legislative proposals by 30 November 2027, with Sweden required to meet EU digital reporting obligations by 1 July 2030. The review will assess mandatory e‑invoicing for domestic transactions and cross‑border B2B digital reporting.