Denmark’s Digital Bookkeeping Act entered its final rollout phase on 1 January 2026, extending mandatory certified digital bookkeeping to about 118,000 small and foreign entities with turnover above DKK 300,000. The country also cancelled the OIOUBL 3.0 e‑invoice format on 14 January 2026, with new specifications to be clarified on 24 February 2026.
The final stage of the Digital Bookkeeping Act takes effect on 1 January 2026.
Small businesses with an annual commercial turnover exceeding DKK 300,000 (~40 k€) for two consecutive years must adopt certified digital bookkeeping.
Denmark formally cancelled the OIOUBL 3.0 format on 14 January 2026.
The technical compliance deadline for in‑house compliant systems is 1 July 2026.
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TheLocal · 3 days ago
The Danish government is debating a VAT cut on food, with Prime Minister Mette Frederiksen favoring a general reduction rather than eliminating VAT on fruit and vegetables. The Moderates propose scrapping VAT on fruit and vegetables, while the Liberals have not set a specific cut amount. The government says a full cut cannot be implemented by this year's elections due to technical reasons.
LinkedIn · 7 minutes ago
Advocate General Kokott’s Opinion C‑603/24 clarifies how intra‑group transfer price adjustments interact with VAT. The opinion states that such adjustments are not automatically a separate VAT supply, but may alter the taxable amount under Articles 73 and 90 of the VAT Directive if they reflect a variable purchase price agreed upfront. Only when an actual service for consideration exists is a separate supply considered.
SII Spain · about 3 hours ago
Spain has postponed the implementation of the Verifactu Ordinance to 2027, extending the original July 2025 deadline. An extraordinary opt‑out window for voluntary SII participants runs from 26 December 2025 to 31 January 2026, allowing withdrawal via Form 036/037 effective 1 January 2026. The decree also clarifies that mandatory SII participants cannot opt out and that non‑compliant invoicing software cannot be sold after 29 July 2025.
Bloomberg Tax · about 7 hours ago
The Czech Tax Agency clarified input VAT deduction rules for acquisitions of long‑term assets effective 1 January 2025. The guidance outlines procedures for partial deductions, incorporates the EU cross‑border regime for small enterprises, and sets a deadline for claiming deductions by the end of the second calendar year after the relevant year.
MarketScreener · about 8 hours ago
The Austrian government announced that it will halve the VAT rate on essential food items as part of its fiscal policy. The change is expected to provide relief to consumers on basic groceries. No further details on the effective date or specific rates were disclosed in the article.
Gov.pl · about 9 hours ago
Poland’s draft law seeks to align the third‑party liability provisions for capital company tax arrears (art. 116 of the Tax Ordinance) with EU Court of Justice rulings C‑277/24 (Adjak) and C‑278/24 (Genzyński). It proposes new rights for third parties to challenge tax determinations and access case files, and to clarify board member responsibilities. The draft is slated for presentation to the Sejm in the first or second quarter of 2026.
