The 2026 changes should not be interpreted as standalone, isolated invoicing reforms, but as developments that clearly point towards real-time data reporting and e-invoicing.
According to the European Commission, the VAT in the Digital Age package, or ViDA, was adopted on 11 March 2025 and will be gradually incorporated into the EU VAT system by January 2035. Below, we summarise the most relevant VAT and invoicing-related developments that are also important for Hungarian businesses.
Mandatory E-Invoicing – Several Countries Go Live in 2026
One of the biggest challenges of the 2026 European e-invoicing changes is that Member States are not introducing fully identical models.
Belgium
In Belgium, from 1 January 2026, structured e-invoices will be mandatory for domestic B2B transactions between Belgian VAT-registered businesses. According to the official Belgian guidance, the structured electronic invoice will qualify as the legally required invoice.
Poland
In Poland, the introduction of the KSeF central e-invoicing system will take place in two main phases: from 1 February 2026, issuing invoices through KSeF will become mandatory for businesses whose VAT-inclusive sales exceeded PLN 200 million in 2024, and from 1 April 2026 for all other businesses. This is particularly important for Hungarian corporate groups that have a Polish subsidiary, VAT registration or local invoicing process.
France
In France, from 1 September 2026, all businesses established in France must be able to receive electronic invoices, while the first phase of the issuing obligation will apply to large enterprises and mid-sized companies. A specific feature of the French reform is that businesses must connect to the system through a government-approved platform.
Germany
In Germany, it is particularly important that businesses assess not only the invoice format, but also their ability to receive e-invoices. From 1 January 2025, businesses involved in domestic B2B transactions in Germany must be prepared to receive structured e-invoices compliant with the EN 16931 standard, while the issuing obligation is being introduced gradually under transitional rules.
What Do the 2026 Invoicing Changes Mean for Hungarian Companies?
For Hungarian businesses, the 2026 invoicing changes primarily create direct compliance obligations if they are present in the affected countries through foreign VAT registrations, local subsidiaries, warehousing structures or regular domestic B2B sales. In such cases, checking only the invoice layout or data content is no longer sufficient: ERP, invoicing, approval and archiving processes must also be able to handle the technical model of the relevant country, whether this means Peppol-based invoice exchange, a central platform or a structured format compliant with EN 16931. As a result, digital tax compliance is becoming less and less a purely tax-related issue and increasingly requires joint preparation by tax, finance and IT teams.
- In the case of foreign VAT registration or a subsidiary, system-level preparation is required.
- ERP and invoicing systems must be able to handle the different models of several countries.
- IT and tax compliance are becoming increasingly interconnected.
- Digital tax compliance is no longer a local issue.
