Published: February 2026
The first quarter of 2026 marks a clear inflection point in Europe’s digital tax compliance journey. While previous years focused heavily on regulatory design, consultation phases, and pilot environments, Q1 2026 represents the moment where digital mandates begin to operate as enforceable, production-grade systems. For many countries, the discussion is no longer whether to comply, but how well compliance can be embedded into daily business operations.
Across Europe and beyond, tax authorities are converging toward transaction-level visibility, standardized electronic documents, and centralized platforms. E-invoicing, e-delivery, SAF-T, and fiscalization are no longer isolated initiatives; they are increasingly interconnected components of broader digital control frameworks. Against this backdrop, Q1 2026 sets the tone for enforcement, data quality scrutiny, and operational resilience.
Poland: KSeF 2.0 Stabilisation Ahead of Mandatory B2B E-Invoicing
Poland remains one of the most closely watched jurisdictions in Europe, and Q1 2026 is a critical phase in the country’s journey toward mandatory B2B e-invoicing via the National e-Invoicing System (KSeF). Following the transition to KSeF 2.0, the focus has firmly shifted from legislative readiness to technical and operational stabilisation.
During Q1 2026, businesses are expected to operate entirely within the KSeF 2.0 environment, including updated authentication mechanisms, revised authorization processes, and enhanced validation rules. This period serves as a de facto stress test for both taxpayers and solution providers, as volumes increase and real-life transaction scenarios expose integration gaps that were not always visible during controlled testing phases.
Importantly, the Polish authorities have taken a narrow and technical approach to exclusions, reinforcing the principle that KSeF is the default channel for domestic B2B invoicing. As a result, companies must use Q1 2026 to finalise their end-to-end processes, including invoice issuance, correction handling, system availability planning, and internal controls. For many organisations, this quarter represents the last opportunity to move from compliance “on paper” to compliance in practice.
France: Final Preparation Phase Before the September 2026 Mandate
In France, Q1 2026 is widely viewed as the final structured preparation phase before the mandatory B2B e-invoicing and e-reporting obligations take effect from September 2026. With the Platforme Agréée (PA) model now firmly established, the emphasis has shifted to onboarding, data mapping, and operational readiness.
Businesses are increasingly engaging with accredited PAs to test invoice flows, validate EN 16931 compliance, and ensure that reporting data can be transmitted accurately and consistently to the tax authorities. The absence of any formal penalty grace period means that delays in preparation directly translate into compliance risk. As such, Q1 2026 is less about strategic decision-making and more about disciplined execution.
Greece: myDATA Maturity and the Expansion of E-Delivery Controls
Greece continues to expand the scope and depth of its digital reporting framework. What began as a reporting obligation under myDATA is increasingly functioning as an operational control mechanism, with cross-checks between invoices, accounting records, and logistics data. As part of this expansion, mandatory e-Delivery obligations are being phased in throughout 2025, with full operational enforcement expected to intensify from early 2026.
In parallel, e-Transport requirements are reinforcing the authorities’ ability to monitor the physical movement of goods alongside financial data. By Q1 2026, taxpayers are expected to have aligned invoicing, accounting, and logistics processes, as tolerance for mismatches between myDATA records and e-Delivery data is significantly reduced. For many businesses, this quarter represents the first real test of end-to-end compliance across financial and logistical workflows.
Belgium: Mandatory B2B E-Invoicing via Peppol
Belgium enters 2026 with mandatory B2B e-invoicing via Peppol firmly on the horizon. Q1 2026 represents the final adjustment window for many businesses, particularly small and medium-sized enterprises that have historically relied on unstructured invoicing methods.
While the Peppol BIS 3.0 standard provides a harmonised technical framework, the practical challenges lie in partner readiness, master data alignment, and exception handling. Larger organisations may already be operating in structured environments, but Q1 2026 will expose weaknesses in supply chain connectivity and onboarding processes.
Croatia: Expansion of Fiscalisation into E-Delivery
Croatia is building on its well-established fiscalisation framework by extending digital controls into the area of electronic delivery documentation. This evolution reflects a broader regional trend toward linking transactional data with the movement of goods.
In Q1 2026, businesses operating in Croatia are expected to adapt to increased data granularity and tighter timelines for reporting delivery events. The shift places additional pressure on logistics integration and highlights the need for seamless data exchange between ERP, invoicing, and transport systems.
Bulgaria: Gradual Move Toward Transaction-Level Digital Control
While Bulgaria has taken a more gradual approach compared to some of its regional peers, Q1 2026 is significant in terms of regulatory signalling. The country continues to move toward enhanced digital reporting and SAF-T-like frameworks, aligning itself with broader Central and Eastern European trends.
For multinational businesses, Bulgaria represents a jurisdiction where early preparation can deliver long-term benefits. The first quarter of 2026 is an opportunity to anticipate structural changes rather than react to them once enforcement intensifies.
Serbia: Mandatory E-Delivery Notes and System Adoption
Serbia’s mandatory e-delivery note system introduces a new layer of digital control over the movement of goods. Unlike traditional invoicing mandates, the focus here is on confirming the physical receipt and transfer of goods through a centralized platform.
Q1 2026 will likely be characterised by increased adoption challenges, particularly around user experience, process redesign, and clarification of roles between senders, recipients, and transport operators. For companies operating in Serbia, aligning delivery documentation with invoicing and accounting data is becoming a critical compliance requirement rather than a best practice.
United Arab Emirates: From Regulatory Framework to Practical Implementation
In the United Arab Emirates, Q1 2026 represents a transition from regulatory framework design toward practical implementation. While mandatory e-invoicing is not yet in force, the groundwork laid through accreditation models and technical specifications is beginning to shape real compliance strategies.
Multinational companies are increasingly treating the UAE as a strategic jurisdiction, not only due to its economic importance but also because of its potential role as a reference model for the wider GCC region. Early readiness in Q1 2026 can significantly reduce future implementation risk.
Conclusion: Q1 2026 as the Start of the Enforcement Era
The first quarter of 2026 signals a decisive shift in the global digital compliance landscape. Across jurisdictions, the focus is moving away from conceptual discussions and toward operational enforcement, data accuracy, and system resilience. E-invoicing, e-delivery, and SAF-T are no longer parallel initiatives but interconnected elements of comprehensive tax control frameworks.
For businesses, the key lesson of Q1 2026 is clear: compliance can no longer be treated as a one-off project. Instead, it must be embedded into core operational processes, supported by scalable technology and informed by a deep understanding of local regulatory nuances. Those who achieve this transition early will be better positioned to navigate the remainder of 2026 with confidence and control.
