Regulatory updates - EU

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

2025-11-14

Another important step for the implementation of the electronic freight transport information (eFTI) regulations

The eFTI Regulation is set to transform freight transport within the EU by boosting efforts to replace paper-based documentation with electronic data in all transport modes.

Since 2020, the eFTI regulations initiative has continued to advance. For detailed updates and full timelines, please see the official EU dedicated pages.

What is new now is that on 6 November 2025, the EU Commission has released a new Implementing Regulation, laying down detailed specifications regarding the functional requirements for eFTI platforms in accordance with Regulation (EU) 2020/1056 of the European Parliament and of the Council and defines the functional and technical requirements that eFTI platforms to enable the secure and harmonized exchange of regulatory fright data in electronic form.

Once implemented, the eFTI framework will facilitate digital information exchange between operators and the relevant authorities across the EU.

2025-11-04

EU customs reform is moving forward and taking the Union Customs to the next level

The European Commission has invited Member States to apply to host the future EU Customs Authority (EUCA). Applications must be submitted within six weeks from the launch date and will be assessed by the Commission. All submissions will be published on a dedicated website for transparency.

The European Commission (EC) has been pushing hard to achieve harmonization, facilitate trade, and reduce compliance burdens for both governments and businesses. Initiatives like the ViDA Directive and eFTI Regulations are just the start, the EC is setting the stage for a major shift in the EU's future regulatory framework.

The Commission reforms extend to a new EU Customs framework designed to make customs fit for a greener, more digital era and to strengthen a safer, more competitive Single Market. The proposal includes establishing a new EU Customs Authority to oversee an EU Customs Data Hub, which will serve as the engine of the new system and will replace the existing fragmented national IT systems, enabling a unified, data-driven EU approach to risk management and customs processes across the Union.

On 20 October 2025, the European Commission opened the door for Member States to apply to host the future EU Customs Authority (EUCA). Member States can submit their applications within six weeks of the launch. The received applications will undergo a general assessment by the Commission and will be made publicly available on a dedicated website.

Why does this matter?

Because the EUCA is a key piece of the Customs Reform package. These changes will make trading across Europe faster and simpler for businesses, while giving customs authorities the tools they need to do their jobs better. In the end, everyone will benefit from simpler, smarter customs systems.

2025-10-30

Revision of EN 16931-1 has been approved

The European standards organization (CEN) has approved updates to the EN 16931-1 semantic standard to align with upcoming legislative changes, including the VAT in the Digital Age (ViDA).

Background

CEN TC 434 was established in 2014 to create a common standard for electronic invoicing. The European standard is composed of six parts, including the semantic data model EN 16931-1:2017. The European Standard establishes a semantic data model of the core elements of an electronic invoice. The semantic model includes only the essential information elements that an electronic invoice needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and for domestic trade.

Challenges

The original EN 16931 development was driven by European Directive 2014/55/EU, which mandated e-invoicing for business-to-government (B2G) transactions. As a result, the standard lacked provisions for Continuous Transaction Controls (CTC) and comprehensive Business-to-Business (B2B) applications - gaps that would create challenges when ViDA becomes effective.

Changes

The European standards organization (CEN) approved the revision of EN 16931-1 semantic standard to align with upcoming legislative changes, including ViDA.

This reform includes the following changes:

New core semantic data model for B2B transactions
Syntax bindings for CII and UBL, with new rules on mandatory and optional fields
Extension methodology (CIUS and extensions) including industry-specific

Timelines

Updates to EN 16931-1 reform can be expected according to the timelines below:

23 October 2025: Date of ratification (dor) date when the Technical Board notes the approval of an EN (and HD for CENELEC), from which time the standard may be said to be approved
26 November 2026: Date of availability (dav) date when the definitive text in the official language versions of an approved CEN/CENELEC publication is distributed by the Central Secretariat
28 February 2026: Date of announcement (doa) latest date by which the existence of an EN (and HD for CENELEC), a TS or a CWA has to be announced at national level
31 May 2026: Date of publication (dop) latest date by which an EN has to be implemented at national level by publication of an identical national standard or by endorsement
31 May 2026: Date of withdrawal (dow) latest date by which national standards conflicting with an EN (and HD for CENELEC) have to be withdrawn