Starting September 1, 2026, the fiscal landscape for businesses operating in France will undergo a radical transformation. The introduction of e-invoicing and e-reporting systems aims to modernize business processes, combat VAT fraud, and provide real-time economic data to authorities. Read more
The Import Control System 2 (ICS2) is an advanced EU customs platform designed to enhance the safety and security of goods transported into or through the European Union. Through this system, economic operators must provide detailed safety and security data in advance of goods’ arrival, allowing customs authorities to carry out risk assessments and identify high-risk consignments more effectively. Read more
European customs authorities are facing unprecedented pressure as the volume of goods purchased online and shipped directly to EU consumers continues to rise at an extraordinary pace. Positioned on the front line of the EU’s external borders, customs play a crucial role in ensuring that only safe, compliant products enter the single market and that fair competition is preserved. Read more
As of 1 January 2026, the European Union has implemented updated lists of autonomous tariff suspensions and autonomous tariff quotas. These changes reflect the latest adjustments adopted to support EU industries and respond to evolving market needs. Read more
Starting in July 2026, shopping on online platforms outside the EU will become slightly more expensive. European Union Member States have greenlit the introduction of a fixed €3 customs duty per item for parcels valued under €150.
This measure aims to address a specific challenge: narrowing the competitive gap between foreign e-commerce giants and traditional European retailers, ensuring a more level playing field within the market. Read more
The Carbon Border Adjustment Mechanism (CBAM) will fully enter into force on 1 January 2026, marking the beginning of its definitive regime. From that date, EU importers and their indirect customs representatives will be required to comply with new obligations aimed at aligning the carbon cost of imported goods with that of EU production.
Economic operators are strongly encouraged to carefully review the rules and submit their applications through the Authorisation Management Module as early as possible, in order to obtain the status of authorised CBAM declarant. Read more
Poland is entering a decisive phase of digital tax transformation. The National e-Invoicing System (KSeF) will soon become mandatory for nearly all businesses including foreign entities having a fixed establishment in Poland, changing the way invoices are issued, delivered, and stored.
Foreign taxpayers registered to VAT but without a Polish fixed establishment will be excluded from the KSeF for now.
With the new obligations taking effect in 2026, now is the time for companies to prepare their systems, processes, and teams for the shift to structured electronic invoicing. Read more
From January 1, 2026, France will officially abolish the simplified (occasional) tax representation regime. This reform directly affects companies established outside the European Union that import goods into France under Customs Procedure 42. Read more
On 14 April 2025, the Council of the European Union adopted a new amendment to Directive 2011/16/EU on administrative cooperation in taxation—commonly known as DAC9.
This latest revision is designed to ease the reporting requirements for multinational enterprise (MNE) groups under the EU’s Pillar 2 Directive (Directive (EU) 2022/2523). By introducing a centralized system for the exchange of top-up tax information, DAC9 significantly reduces the compliance burden for companies operating across multiple EU jurisdictions. Read more
