Poland’s 2026 tax landscape focuses on digital compliance, with mandatory e‑invoicing via the National e‑Invoicing System (KSeF) and new corporate income tax reporting in JPK_CIT format. The year also sees expanded withholding tax exemptions for foreign investment funds and a temporary 30% corporate tax rate for banks.

Croatia’s new Fiscalization Act will require all VAT‑registered businesses to issue electronic invoices for domestic B2B transactions from 1 January 2026, using EN 16931‑1:2017 standards and real‑time transmission to the tax authority. Paper invoices will only be allowed in exceptional cases, and non‑VAT‑registered businesses must accept and issue e‑invoices by 1 January 2027. Penalties apply for non‑compliance.

The EU has updated its eInvoicing standard EN 16931, adding B2B extensions, new technical specifications, and a semantic data model. The ViDA initiative now requires near real‑time VAT reporting for intra‑EU transactions, with a new Digital Reporting Requirements (DRR) message that is a VAT report, not an invoice. Businesses aligning early will avoid compliance issues and benefit from streamlined invoicing and reporting.

From 1 January 2026, a wave of jurisdictions will tighten enforcement of VAT and GST on cross‑border digital services, expanding scope, tightening registration triggers and integrating data‑driven compliance. The changes focus on stronger enforcement, refined liability rules and closer integration of transaction and payment data, affecting non‑resident digital service providers worldwide.