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.
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Intrastat and Data Reporting Changes
In Hungary, the increase in thresholds may reduce the administrative burden for certain businesses, while in Finland, from 2026, the collection of arrival Intrastat data will be discontinued, as the Finnish customs authority will rely on export microdata received from other EU Member States to compile EU import statistics.
In Slovenia, by contrast, due to the changes in the 2026 thresholds, it is worth checking both the arrival and dispatch directions separately, while in Poland the change in the detailed reporting threshold may be relevant for companies with higher turnover.
Hungary
From 2026, the Intrastat thresholds have changed:
- Arrivals: HUF 500 million
- Dispatches: HUF 200 million
This may reduce the administrative burden for certain companies.
In relation to Intrastat changes, it is also worth highlighting that the direction of change is not the same in every country.
Risk Areas for Hungarian Businesses in VAT and E-Invoicing Changes
Discrepancies between Intrastat, VAT return and customs data are increasingly common audit trigger points across Europe. One of the most important consequences of the international VAT and e-invoicing changes is that tax authorities are working less and less from isolated returns and increasingly from structured transactional data that can be cross-checked. This process is already clearly visible in Hungary. The eVAT system also points in this direction, as according to the Hungarian tax authority’s own guidance, the system provides direct access to, among other things, online invoice data, online cash register data and customs goods document data, and supports the filtering of contradictions and formal-logical errors through validations.
For Hungarian businesses, this means that in cross-border transactions it is no longer sufficient to focus solely on the correctness of the VAT return in itself. Invoicing data, transport documents, customs and import data, Intrastat reports, as well as contractual and logistics documents must also be consistent with each other.
Particular attention should be paid to chain transactions, the correct application of Incoterms, the consistency between the timing of the movement of goods and invoicing, and triangular structures.
In these transactions, even a minor documentation or data discrepancy may create a risk if the invoice, transport document, Intrastat data, customs data or VAT return data do not support the same transaction logic.
Tightening Supply & Install and Local VAT Obligations
Supplies of goods with installation or assembly are particularly sensitive transactions from a VAT perspective. Under the logic of the EU VAT Directive, if the goods are installed or assembled by the supplier or by another person on behalf of the supplier, the place of taxation is, as a general rule, where the goods are installed or assembled. In practice, this may result in local VAT registration and invoicing obligations in the Member State where the project takes place.
Bulgaria
From 1 January 2026, the option to apply reverse charge taxation for foreign suppliers in installation transactions involving the supply of goods was abolished.
Consequences:
- Mandatory Bulgarian VAT registration
- Charging local VAT
- Cash-flow impact
- Need for structuring before project launch
This may particularly affect Hungarian businesses carrying out construction, energy, engineering and technology projects.
Increasing VAT Compliance and Digital Control in Europe
International developments clearly show that VAT compliance in Europe is moving towards structured, digitally verifiable data. With the adoption of the ViDA package, EU regulation is also moving in this direction, while Member States are introducing mandatory e-invoicing, e-reporting or invoice data reporting solutions at their own pace.
For businesses, this means that invoicing compliance will not only be a formal requirement, but also a data quality issue: customer, product, tax rate, performance, transport and reporting data must be consistent at system level as well.
The effects of the EU digitalisation reform, ViDA, are therefore gradually and now effectively becoming embedded in Member State regulations.
2026 VAT and Invoicing Focus Points – Areas Requiring Preparation
The most important focus points include reviewing e-invoicing compliance on a country-by-country basis, reviewing foreign VAT registrations, checking the consistency of Intrastat, VAT and customs data, and performing a preliminary tax review of supply & install projects. In addition, assessing the digital tax readiness of ERP and invoicing systems is also becoming a key issue, because incorrect or incomplete master data become visible much faster in a digitalised reporting environment.
- Review of foreign VAT registrations
- E-invoicing compliance in multiple countries
- Checking Intrastat–VAT–customs data consistency
- Preliminary tax review of supply & install projects; a retrospective review may also be worthwhile
- Digital tax readiness assessment of ERP systems
The 2026 international VAT and invoicing changes clearly point towards digital, structured data that can be more effectively monitored at tax authority level. For Hungarian businesses, this creates a particular need for preparation if they are affected by foreign VAT registrations, subsidiaries, cross-border movements of goods or international project transactions.
Through our international network, we have first-hand insight into the practical experiences and tax authority focus areas in individual countries.
If you would like to review whether the above changes affect your corporate group or specific transactions, our experts are available for a short, targeted consultation.
