The PLF 2026 introduces key adjustments to VAT thresholds, e-invoicing obligations, and detaxation rules, aiming to modernize compliance and enhance fraud prevention.
Here are the main VAT-related points from the document:
VAT Franchise Threshold Adjustments (PLF 26, Art. 25)
- New thresholds: Raised to €37,500 (previous year) / €41,250 (current year) for general activities.
- Real estate works: Maintains lower thresholds at €25,000 / €27,500.
- Legal certainty: 2025 thresholds remain valid throughout the year for eligible businesses.
- Exclusion: Royalties subject to withholding tax (e.g., author’s rights) are excluded from threshold calculations.
- Effective date: 1 January 2026.
E-Invoicing & E-Reporting Obligations (PLF 26, Art. 28)
- No public exchange platform: Confirms removal of the public invoice exchange offer.
- Platform use: Taxpayers must use an approved platform for issuing and receiving e-invoices.
- Sanctions updated:
- €50 fine per missing e-invoice (up from €15), capped at €15,000/year.
- €500 fine per missing data transmission (up from €250), also capped.
- New penalties for not using approved platforms: €500–€1,000 every 3 months.
- Platform non-compliance may lead to deregistration.
- Chorus Pro: Designated platform for public sector entities.
️ Detaxation Operators & Export Proof (PLF 26, Art. 17)
- Stricter obligations: Enhanced financial guarantees and export documentation requirements.
- Illegal activity: Operating without approval after withdrawal is now explicitly sanctioned
Source PwC
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