Romania’s new e-VAT pre-filled return system requires taxpayers to approve a monthly list of VAT transactions derived from e-invoicing and SAF‑T and reconcile it with their regular VAT return. The penalty‑free soft launch ran from August 2024 to 1 January 2025, giving 20 days to explain discrepancies, and new measures under GEO No. 13/2026 will suspend ANAF’s risk‑classification communication until 31 December 2026.

Spain's Royal Decree 238/2026 introduces mandatory B2B e‑invoicing, with implementation timelines of 12 months for firms over €8 million and 24 months for others, pending a ministerial order on technical specifications. The decree expands the scope to non‑resident suppliers, raising compatibility concerns with the EU VAT Directive. The new system will overlay Spain's existing real‑time reporting and VeriFactu regimes, potentially conflicting with the forthcoming EU ViDA Directive.

The EU Parliament has reopened debate on the optional reverse charge mechanism, which is set to expire on 31 December 2026. While the tool has proven effective in curbing missing trader intra‑community fraud in high‑risk sectors, concerns remain about VAT distortions and the need for complementary digital reporting controls. The review signals that reverse charge will stay part of the anti‑fraud toolkit but will be increasingly paired with real‑time transaction monitoring under the ViDA framework.