E-invoicing and VAT rules for small businesses
Invoicing rules are changing across Europe, with new deadlines in Spain, Germany and France. Each page here takes one rule from the official sources, lists the dates that matter, and shows which tools already support it.
Spain
Germany
France
Italy
UK
EU
The rules we track
Each from official sources, with the tools that support it.
Spain's autónomo taxes: forms 303, 130 and duesWhat a self-employed person files in Spain: quarterly and annual VAT, income tax on account, 15% or 7% withholding, deadlines and social security.
Italy's corrispettivi telematici: RT and POS rulesSelling to consumers in Italy? See who must send daily takings to the Agenzia delle Entrate, the RT or free web option, online sales and the 2026 POS link.
DAC7: platforms report your online salesSelling second-hand clothes, crafts or rooms online? See when a platform reports your income to the tax office, what it sends and what you need to do about it.
E-invoicing in Germany: dates, formats, toolsGermany's B2B e-invoice rules for small firms: receiving since 2025, issuing from 2027 or 2028, XRechnung and ZUGFeRD, exceptions and how long to keep files.
Spain's B2B e-invoicing: Ley Crea y CreceSpain will require structured e-invoices between businesses: the formats, the payment status duty, the free state tool and the expected 2027 and 2028 dates.EU AI Act: chatbot and AI content labelsUsing a chatbot or AI images on your site in the EU? See what Article 50 of the AI Act asks of you, who must label what, and the dates that apply.
EU VAT on digital sales: the €10,000 rule and OSSSelling e-books, courses or downloads to buyers in other EU countries? See when you charge their VAT rate, how the OSS return works and who can file it.
France e-invoicing: dates, platforms, formatsFrance's B2B e-invoicing reform: receiving since September 2026, issuing for small firms in September 2027, approved platforms, formats and e-reporting.
Italian e-invoicing through SDI: a guideWho must send Italian e-invoices through SDI, flat-rate forfettari included, what to do after a rejection, how to store them and how foreign sales work.
Kleinunternehmer rule in Germany: limits, invoicesGermany's small-business VAT exemption since 2025: the 25,000 € and 100,000 € limits, invoices without VAT, opting out for five years and the new EU scheme.
Making Tax Digital: VAT and Income Tax in 2026Self-employed or a landlord in the UK? See who must keep digital records and send quarterly updates to HMRC, the 2026 to 2028 thresholds and exemptions.
France micro-entreprise: ceilings, VAT, URSSAFFrance's micro-entreprise regime in 2026: turnover ceilings, VAT franchise thresholds, URSSAF returns, the versement libératoire and invoice rules.
Italy's flat-rate regime (forfettario) explainedItaly's flat-rate regime for VAT holders: the 85,000 € ceiling, 15% or 5% tax, profitability coefficients, invoices without VAT and who cannot join.Selling online in the UK: tax and HMRC reportsSelling clothes, crafts or services online in the UK? See when HMRC taxes it, the £1,000 allowance, what platforms report and the Self Assessment dates.
UK VAT threshold: when to register at £90,000Close to £90,000 in UK sales? See how the rolling 12-month test works, when to register, when you can cancel and how the flat rate scheme works.VeriFactu: invoicing software that compliesSpain's VeriFactu rules for invoicing software: what changes for autónomos and companies, who is exempt and the 2027 deadlines, from official sources.
Italy's corrispettivi telematici: RT and POS rulesSelling to consumers in Italy? See who must send daily takings to the Agenzia delle Entrate, the RT or free web option, online sales and the 2026 POS link.DAC7: platforms report your online salesSelling second-hand clothes, crafts or rooms online? See when a platform reports your income to the tax office, what it sends and what you need to do about it.E-invoicing in Germany: dates, formats, toolsGermany's B2B e-invoice rules for small firms: receiving since 2025, issuing from 2027 or 2028, XRechnung and ZUGFeRD, exceptions and how long to keep files.Spain's B2B e-invoicing: Ley Crea y CreceSpain will require structured e-invoices between businesses: the formats, the payment status duty, the free state tool and the expected 2027 and 2028 dates.EU AI Act: chatbot and AI content labelsUsing a chatbot or AI images on your site in the EU? See what Article 50 of the AI Act asks of you, who must label what, and the dates that apply.EU VAT on digital sales: the €10,000 rule and OSSSelling e-books, courses or downloads to buyers in other EU countries? See when you charge their VAT rate, how the OSS return works and who can file it.France e-invoicing: dates, platforms, formatsFrance's B2B e-invoicing reform: receiving since September 2026, issuing for small firms in September 2027, approved platforms, formats and e-reporting.Italian e-invoicing through SDI: a guideWho must send Italian e-invoices through SDI, flat-rate forfettari included, what to do after a rejection, how to store them and how foreign sales work.Kleinunternehmer rule in Germany: limits, invoicesGermany's small-business VAT exemption since 2025: the 25,000 € and 100,000 € limits, invoices without VAT, opting out for five years and the new EU scheme.Making Tax Digital: VAT and Income Tax in 2026Self-employed or a landlord in the UK? See who must keep digital records and send quarterly updates to HMRC, the 2026 to 2028 thresholds and exemptions.France micro-entreprise: ceilings, VAT, URSSAFFrance's micro-entreprise regime in 2026: turnover ceilings, VAT franchise thresholds, URSSAF returns, the versement libératoire and invoice rules.Italy's flat-rate regime (forfettario) explainedItaly's flat-rate regime for VAT holders: the 85,000 € ceiling, 15% or 5% tax, profitability coefficients, invoices without VAT and who cannot join.Selling online in the UK: tax and HMRC reportsSelling clothes, crafts or services online in the UK? See when HMRC taxes it, the £1,000 allowance, what platforms report and the Self Assessment dates.UK VAT threshold: when to register at £90,000Close to £90,000 in UK sales? See how the rolling 12-month test works, when to register, when you can cancel and how the flat rate scheme works.VeriFactu: invoicing software that compliesSpain's VeriFactu rules for invoicing software: what changes for autónomos and companies, who is exempt and the 2027 deadlines, from official sources.