Radar
The deadlines that change your work, dated and sourced.
E-invoicing across Europe, transparency rules for artificial intelligence: every deadline with its date, its status and a link to the official source.
Each line links to the official text that sets the date. A deadline that cannot be sourced does not go on the Radar. Read the method Get new deadlines in the Forge Log
The deadlines
- DE E-Rechnung: all businesses must be able to receive e-invoices
Sourced
Bundesministerium der Finanzen — FAQ E-Rechnung (external site)Since 1 January 2025, every business established in Germany must be able to receive EN 16931 e-invoices for purchases from other German businesses, including those under the small-business scheme.
Related pieces FRL·003 Factur-X reader
- BE Structured e-invoices required between businesses, via Peppol
Sourced
e-facture (portail fédéral belge, SPF BOSA) — Les factures électroniques structurées entre entreprises sont obligatoires depuis 2026 (external site)Since 1 January 2026, VAT-registered businesses established in Belgium must send and receive business-to-business invoices in a structured electronic format, exchanged over the Peppol network by default.
Related pieces FRL·102 International Freelance Kit
- PL KSeF: required for large businesses, receiving for all
Sourced
Ministère des Finances (Pologne) — KSeF (external site)Since 1 February 2026, Poland's largest businesses must issue invoices through the national KSeF platform, and all businesses receive invoices there.
- PL KSeF: required for other businesses
Sourced
Ministère des Finances (Pologne) — KSeF (external site)Since 1 April 2026, other businesses established in Poland must also issue invoices through KSeF, except the smallest ones, which have until 1 January 2027.
- EU AI Act, Article 50: AI transparency obligations
Sourced
EUR-Lex — Règlement (UE) 2024/1689 sur l’intelligence artificielle (external site)Since 2 August 2026, providers must tell people when they interact with an AI system (Art. 50(1)); those that placed their system on the market before that date have until 2 December 2026 to mark generated content (Art. 50(2)). Businesses that use AI must disclose deepfakes and text published to inform the public (Art. 50(4)).
- EU AI Act, Article 50: marking deadline for systems already on the market
Sourced
EUR-Lex — Règlement (UE) 2026/1744 (Digital Omnibus sur l’IA) (external site)Under Regulation (EU) 2026/1744 (the AI 'Digital Omnibus'), providers of generative AI systems placed on the market before 2 August 2026 have until 2 December 2026 to mark generated content in a machine-readable format; Article 50(1), (3) and (4) are unchanged.
- EU AI Act, Article 5: new prohibited practice (non-consensual sexual content)
Sourced
EUR-Lex — Règlement (UE) 2026/1744 (Digital Omnibus sur l’IA), art. 1 (external site)From 2 December 2026, using an AI system for the purpose of generating or manipulating realistic sexual images, video or audio of an identifiable person without their freely given, informed and explicit consent, or child sexual abuse material within the meaning of Directive 2011/93/EU, is prohibited (Article 5(1), points (ba) and (bb), and Article 5(1a), added by Regulation (EU) 2026/1744).
- DE E-Rechnung: issuing e-invoices required above €800,000 turnover
Sourced
Bundesministerium der Finanzen — FAQ E-Rechnung (external site)From 1 January 2027, businesses established in Germany with prior-year turnover above €800,000 must issue their invoices to other German businesses as e-invoices.
- PL KSeF: required for the smallest businesses
Sourced
Ministère des Finances (Pologne) — KSeF (external site)From 1 January 2027, the smallest businesses established in Poland, below the monthly sales threshold set by law, must also issue invoices through KSeF.
- EU AI Act: Annex III high-risk AI systems (postponed)
Sourced
EUR-Lex — Règlement (UE) 2026/1744, art. 1 (article 113 du règlement 2024/1689) (external site)The obligations for Annex III high-risk AI systems (recruitment, education, credit, essential services…) apply from 2 December 2027 instead of 2 August 2026: a deployer will then have, among other things, to use the system according to its instructions and give its oversight to a competent person (Article 26).
- DE E-Rechnung: issuing e-invoices required for all businesses
Sourced
Bundesministerium der Finanzen — FAQ E-Rechnung (external site)From 1 January 2028, the transition period ends: all businesses established in Germany must issue invoices to other German businesses as e-invoices, except those under the small-business scheme.
- EU ViDA: e-invoices and near real-time reporting for intra-EU trade
Sourced
EUR-Lex — Directive (UE) 2025/516 du Conseil (ViDA) (external site)From 1 July 2030, invoices between businesses in two EU countries must be structured e-invoices (EN 16931 standard), with their data reported to the tax authority in near real time (VAT in the Digital Age directive, ViDA).
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- FR Late-payment penalties: rates for the second half of 2026
Sourced
Légifrance — Arrêté fixant le taux de l'intérêt légal pour le second semestre 2026 (JO) (external site)Since 1 July 2026, new reference rates apply: the French legal interest rate for business creditors (decree in the Journal officiel) and the ECB refinancing rate. Between businesses, late-payment penalties default to the ECB rate + 10 points, never below 3 times the legal rate, plus the €40 fixed indemnity. The half-year's rates and the calculation are in the late-payment calculator (FRL·005). Next revision on 1 January 2027.
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- FR All French businesses must be able to receive e-invoices
Sourced
economie.gouv.fr — Facturation électronique pour les entreprises (external site)Since 1 September 2026, every VAT-registered business in France, sole traders included, must be able to receive supplier invoices electronically through an approved platform; large and mid-sized companies must also issue theirs that way.
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- FR The French VAT exemption wording changes its legal reference
Sourced
Légifrance — Code des impositions sur les biens et services, art. L. 233-3 (external site)For invoices issued from 1 January 2027, the exemption wording becomes “TVA non applicable, art. L. 233-3 du CIBS”. The former reference remains accepted on invoices until 30 June 2028. Our generators pick it from the issue date; remember your own templates.
Guide French invoice requirements: the 2026 checklist
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- FR SMEs and micro-businesses must issue e-invoices, through an approved platform
Sourced
impots.gouv.fr — Facturation électronique et plateformes agréées (external site)From 1 September 2027, French SMEs and micro-businesses must issue business-to-business invoices electronically and report their other sales (consumers, abroad) through e-reporting, via an approved platform.
The format is ready. From 2027 in France, sending goes through an approved platform; Clairsmith sends nothing on your behalf.
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