Belgium
The Belgian Ministry of Finance has published new online guidance regarding the mandatory introduction of B2B e-invoicing, effective from 1 January 2026.
Under this new regime, all resident VAT-registered companies will be required to issue invoices in electronic format when selling to other businesses. These invoices must be submitted to the Belgian tax authorities for verification via a new e-invoicing platform.
France
From 1 January 2026, France will abolish the use of Regime 42 (Customs Procedure Code 4200), a long-standing VAT simplification. This change will significantly impact how many businesses import goods into France.
Once Regime 42 is abolished, companies will no longer be able to rely on intermediaries such as customs agents to avoid VAT registration in France. If they wish to carry on importing into France, they will be required to:
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Register for French VAT.
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File VAT returns regularly.
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Possibly appoint a full fiscal representative.
If you currently sell to EU customers via France using an agent or Limited Fiscal Representative under Regime 42, we recommend reviewing your supply chain now to prepare for the upcoming changes.
Greece
Greece has become the latest EU country to approve legislation to impose mandatory e-invoicing.
The new regime will apply to resident businesses selling to VAT-registered customers in Greece, as well as to export sales to non-EU markets. Implementation will be phased as follows:
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From 1 February 2026: for large resident companies with revenues above €1 million in 2023.
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From 1 October 2026: for all remaining resident taxpayers.
Once in force, affected businesses will be required to report their sales to the Greek tax authorities through the existing myDATA electronic accounting and transaction reporting system, rather than issuing invoices directly to customers.
The aim of this e-invoicing regime is to combat VAT fraud by giving tax authorities real-time visibility into when VAT is charged and collected.
Slovakia
The Slovakian parliament has confirmed that, from 1 January 2026, it will increase the VAT rate on foods with high sugar or salt content from 19% to 23%. This includes items such as:
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Chocolate and confectionary
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Biscuits and cakes
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Ice cream and jam
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Sweetened soft drinks
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Salty snacks such as crisps
It was also confirmed that this VAT rate change will not apply to certain essential food items, including sugar, salt, baby food, dairy drinks, yogurts, foods for diabetics, and fruit juices with no added sugar.
Sweden
In September 2025, the Swedish government announced a temporary reduction on the VAT rate applied to most food products (excluding alcohol) from 12% to 6%.
This will apply from 1 April 2026 until 31 December 2027 and is being implemented to help support household finances during a period of economic downturn and persistently high food prices in the country.
The above news was kindly provided by Fiscal Solutions (UK), www.fiscalsolutions.co.uk; contact: [email protected].
