- Postponement of QES Requirement: The implementation of the Qualified Electronic Signature (QES) requirement has been delayed multiple times, now proposed to take effect on 1 January 2026, allowing businesses more time to adapt.
- Validity of Invoices: If approved, PDF invoices without a QES will remain valid for tax purposes until the end of 2025, providing businesses with a grace period.
- Deferred SAF-T Submission: The mandatory submission of the accounting SAF-T file, initially set for 2026, is proposed to be postponed to 2027, giving companies additional time to ensure compliance with accounting systems.
Source
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