Member States permitted to introduce mandatory e-invoicing under specific conditions.

Entry into force of:

Certain legislative clarifications for users of the OSS and IOSS schemes;

Certain SVR improvements.

Implementation of reforms for:

Platforms in short-term accommodation rental and passenger transport sectors (unless the Member State has opted to delay implementation to 1 January 2030);

Single VAT Registration (SVR);

Mandatory reverse charge for non-identified suppliers.

1 July 2030

DRR for cross-border B2B transactions;

e-invoicing will become mandatory and the default method for invoicing.

By this date, Member States with a domestic digital real-time transaction reporting obligation must align their systems with the cross-border digital reporting system.