Independent: paid links never change the order. Every fact checked with the vendor.

How we review
stackwijsSearch software…Search
Submit a tool

What changes for your software

The Dutch government often says: ask your vendor. Here are the changes in Dutch and EU laws and rules that affect your accounting, invoicing, payroll and payments, with the official source. And where we can check it: which tools are already ready. If you do business in Germany, Austria, Belgium or France, pick that country in the filter.

Which country

A country also shows the rules that apply across the EU.

Upcoming changes

2026

  1. AdoptedNetherlands

    A low hourly rate for a freelancer can lead to an employment contract

    From 31 December 2026 there is a legal presumption of employment for an hourly rate below €38. If a freelancer invokes it, the client has to prove that there is no employment contract. The limit rises with the statutory minimum wage.

    Who it affects: Clients who hire freelancers, and freelancers with an hourly rate below €38.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Time tracking and Invoicing.

    Sources, in Dutch (checked on )
  2. AdoptedEU

    EU eIDAS 2: every EU country offers a digital identity wallet

    Under the revised eIDAS regulation (in force since 20 May 2024) every EU country offers at least one European Digital Identity Wallet by the end of 2026. People can use it to identify themselves online and sign documents. Service providers that must identify customers by law will later also have to accept the wallet.

    Who it affects: Businesses with software for logging in, customer identification or electronic signing.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in E-signatures and Business bank account.

    Sources (checked on )

2027

  1. AdoptedAustria

    Austria: lower tax-free overtime supplement

    From 1 January 2027 the overtime supplement in Austria is only tax-free up to 120 euros a month, and only for the first ten overtime hours. Payroll software must apply the new limits.

    Who it affects: Employers in Austria, and their payroll software.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  2. BillNetherlands

    Employers must tackle pay differences between men and women

    From the European pay transparency directive: be open about salaries, no longer ask applicants about their previous salary and have clear pay rules. Employers with more than 100 employees also report periodically on pay differences. The start date is an expectation; the House of Representatives and the Senate still have to decide.

    Who it affects: Employers. The reporting obligation applies from more than 100 employees.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll and Scheduling and HR.

    Sources, in Dutch (checked on )
  3. AdoptedFrance

    France: keep tax records for 10 years instead of 6

    The act against social and tax fraud (law 2026-534 of 25 June 2026) extends the tax retention period from 6 to 10 years. It applies to records whose period ends after 1 January 2027. Under commercial law, books and vouchers already had to be kept for 10 years.

    Who it affects: All businesses in France, and the software in which they keep their records.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  4. AdoptedGermany

    Germany: minimum wage 14.60 euros and mini-job limit 633 euros

    On 1 January 2027 the minimum wage in Germany rises to 14.60 euros gross per hour. The mini-job limit rises with it to 633 euros a month. The federal government set this in a regulation.

    Who it affects: Employers in Germany, especially those with mini-jobbers.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  5. AdoptedGermany

    Germany: sending E-Rechnungen mandatory above 800,000 euros turnover

    From 1 January 2027 a business with more than 800,000 euros turnover in 2026 must send invoices to German businesses as an E-Rechnung. Businesses below that may use paper or another format until the end of 2027. The BMF circular of 15 October 2026 does not change these dates.

    Who it affects: Businesses in Germany with more than 800,000 euros turnover in the previous year.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  6. AdoptedNetherlands

    Remaining right to wage cost benefit passes to a new employer

    If an employee with a target group statement (doelgroepverklaring) was entitled to wage cost benefit (loonkostenvoordeel, LKV) at a previous employer, the remaining right can pass to the new employer. The employee applies for a new target group statement for this.

    Who it affects: Employers who hire employees with a target group statement or take over a business.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll.

    Sources, in Dutch (checked on )
  7. AdoptedNetherlands

    Self-employed deduction drops to €900

    The self-employed deduction (zelfstandigenaftrek) goes from €1,200 in 2026 to €900 in 2027. That is the last step of the phase-out. The conditions stay the same, such as the hours criterion of 1,225 hours per year.

    Who it affects: Entrepreneurs who pay income tax and are entitled to the self-employed deduction.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Accounting.

    Sources, in Dutch (checked on )
  8. BillNetherlands

    Staff discount no longer tax-free by default

    At the moment you may give staff a discount of up to 20%, up to €500 per year, without payroll tax. The government proposes that this exemption ends on 1 January 2027. You can then still give the discount tax-free through the free allowance of the work-related costs scheme (werkkostenregeling).

    Who it affects: Employers who give staff a discount on products from their own business.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll.

    Sources, in Dutch (checked on )
  9. BillNetherlands

    Start-up deduction drops to €10 and disappears in 2028

    The government proposes to lower the start-up deduction (startersaftrek) from €2,123 to €10 on 1 January 2027 and to abolish it on 1 January 2028. This also applies to entrepreneurs who have already started. The House of Representatives and the Senate still have to decide.

    Who it affects: Starting entrepreneurs who use or want to use the start-up deduction.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Accounting.

    Sources, in Dutch (checked on )
  10. AdoptedNetherlands

    Youth minimum wage goes up

    From 1 January 2027 young people aged 16 to 20 get a higher share of the minimum wage: age 20 87.5%, age 19 75%, age 18 62.5%, age 17 50% and age 16 40%. The youth wage for bbl students (work-based vocational training) is brought into line.

    Who it affects: Employers with employees aged 16 to 20.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll.

    Sources, in Dutch (checked on )
  11. AdoptedEU

    EU Data Act: no more switching charges for cloud services

    From 12 January 2027 a cloud or SaaS provider may no longer charge you when you switch to another provider, not even for transferring your data (data egress).

    Who it affects: Businesses that use online software or cloud services, and their providers.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Accounting, CRM, Project management and Online store.

    Sources (checked on )
  12. AdoptedBelgium

    Belgium: existing hospitality tills move to GKS 2.0

    Existing hospitality tills must move to GKS 2.0 in steps, depending on the purchase date of the most recent till: bought before 2018 by 1 July 2027, bought from 2018 to 2021 by 1 July 2028, bought from 2022 by 1 January 2029.

    Who it affects: Hospitality businesses in Belgium with a registered till system from before 1 July 2026.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
  13. AdoptedFrance

    France: small businesses also send e-invoices

    From 1 September 2027 small and medium-sized businesses (PME) and micro-businesses in France must also send their invoices to other French businesses electronically via a plateforme agréée, and report the data.

    Who it affects: Small businesses and micro-businesses in France that invoice other businesses.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  14. AdoptedEU

    EU AI Act: rules for high-risk AI, such as in recruitment and HR

    From 2 December 2027 the rules for high-risk AI in Annex III of the regulation apply, such as AI for recruiting, selecting and assessing staff, education and biometrics. Providers must then, among other things, manage risks and allow human oversight.

    The AI Omnibus (in force since 27 July 2026) moved this date from 2 August 2026 to 2 December 2027.

    Who it affects: Makers and users of HR and recruitment software with AI, and other high-risk uses.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Scheduling and HR.

    Sources (checked on )
  15. AdoptedEU

    EU Cyber Resilience Act: security requirements for software and devices

    From 11 December 2027 products with digital elements placed on the EU market must meet the security requirements of the Cyber Resilience Act, including security updates during the support period. Whether and how this applies to pure SaaS is not stated on the source page.

    Who it affects: Makers and suppliers of software and devices, such as tills and payment terminals.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Developer tools and POS systems.

    Sources (checked on )
  16. AdoptedNetherlands

    iDEAL becomes Wero

    Since the end of January 2026 the brand name iDEAL is changing step by step into iDEAL | Wero. By the end of 2027 at the latest, every business that accepts iDEAL has moved to Wero. Your payment provider takes care of the technical changes.

    Not a law, but a decision by iDEAL. The transition has been under way since the end of January 2026; iDEAL is still discussing the last milestones with the supervisor.

    Who it affects: Businesses that receive online payments with iDEAL, such as online shops and payment links on invoices.

    Which tools are ready

    These tools support iDEAL according to the vendor. Whether they have already arranged the move to Wero, we do not check yet.

    Payment providers: 12 of 12

    Online store: 10 of 10

    Invoicing: 6 of 12 (5 unknown)

    Sources, in Dutch (checked on )
    More about iDEAL and Wero

2028

  1. AdoptedNetherlands

    All pension schemes move to the new system

    By 1 January 2028 at the latest, all pension schemes must have moved to the new pension system of the Future Pensions Act; that deadline was moved back a year. Employer and employees agree which scheme it will be and when. With an insurer or PPI, the transition plan must be ready by 1 October 2027. Pension contributions in payroll change with it.

    Who it affects: Employers with a pension scheme, and their payroll software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll.

    Sources, in Dutch (checked on )
  2. PlanBelgium

    Belgium: reporting invoice data in near real time (e-reporting)

    Belgium wants businesses to report the data of their domestic invoices to other businesses to the VAT administration in near real time. This replaces the annual customer listing. For trade with other EU countries the EU rules of ViDA follow from 2030.

    Announced in the coalition agreement 2025-2029; the measure still has to be put into law.

    Who it affects: VAT-registered businesses in Belgium that trade with other Belgian businesses.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
  3. AdoptedGermany

    Germany: E-Rechnung mandatory for everyone

    After 31 December 2027 all transitional rules expire, including those for smaller businesses and for EDI procedures that do not meet the requirements. From 1 January 2028 the E-Rechnung is mandatory for all domestic invoices between businesses in Germany.

    Who it affects: All businesses in Germany that send invoices to other businesses in Germany.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  4. BillGermany

    Germany: mandatory till above 100,000 euros turnover

    The bill makes an electronic till with a TSE mandatory above 100,000 euros turnover a year, unless you receive less than 12,000 euros a year in cash. If you exceed the threshold in 2026, you need a till from 1 January 2028. The receipt may then also be electronic.

    Government bill (Drucksache 21/8867 of 2 November 2026). The first reading in the Bundestag is scheduled for 6 November 2026; dates and thresholds may still change.

    Who it affects: Businesses in Germany that accept cash and now use an open cash box, such as hospitality, shops and markets.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  5. BillNetherlands

    Reporting payroll data through IKV becomes easier

    The government wants directly consecutive contracts with the same employee to fall under one income relationship (inkomstenverhouding, IKV). You then no longer create a separate IKV in the payroll tax return for every new contract. The proposal may still change.

    Who it affects: Employers with consecutive contracts, payroll professionals and makers of payroll software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll.

    Sources, in Dutch (checked on )
  6. PlanNetherlands

    VAT on flowers and plants from 9 to 21 percent

    The government wants to abolish the reduced 9 percent VAT rate on flowers, plants and bulbs, so they move to 21 percent. Tills and online shops will then have to charge a different rate.

    The government has moved this to the 2028 Tax Plan; parliament will decide on it in 2027.

    Who it affects: Florists, garden centres, growers and supermarkets, and their till and online shop software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in POS systems, Online store and Invoicing.

    Sources, in Dutch (checked on )
  7. AdoptedNetherlands

    Zero-hours contracts disappear, replaced by a range contract

    The More Security for Flexible Workers Act abolishes zero-hours contracts. They are replaced by a range contract with a minimum and maximum number of hours; the maximum is at most 30 percent above the minimum. After three temporary contracts, no new temporary contract may follow for three years. Students, pupils with a side job and state pensioners keep an exception.

    Both chambers have approved it (Senate 7 July 2026); the exact date follows by royal decree. The part on agency workers takes effect on 31 December 2026.

    Who it affects: Employers with on-call workers and temporary employment agencies, and their rostering, hours and payroll software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll, Scheduling and HR and Time tracking.

    Sources, in Dutch (checked on )

2030

  1. AdoptedEU

    Digital reporting based on e-invoices when trading with other EU countries (ViDA)

    From 1 July 2030 you must use e-invoices for transactions with businesses in other EU countries and report the data digitally. This follows from the EU package ViDA (VAT in the Digital Age).

    The EU directive (EU) 2025/516 has been adopted; the Netherlands still has to put the rules into its own law.

    Who it affects: Businesses that do business with companies in other EU countries.

    Which tools are ready

    These tools send e-invoices through Peppol according to the vendor. Which network the reporting will use is not yet settled.

    Accounting: 12 of 24 (10 unknown)

    Invoicing: 5 of 12 (4 unknown)

    Sources, in Dutch (checked on )
    More about Peppol and e-invoicing
  2. PlanNetherlands

    E-invoice mandatory between businesses in the Netherlands

    The government wants to make e-invoicing mandatory from 1 July 2030 for transactions between businesses, also within the Netherlands. A PDF is not an e-invoice. The government wants to exempt businesses in the small businesses scheme (KOR).

    Cabinet decision of 11 September 2026. The bill still has to go to the House of Representatives.

    Who it affects: Businesses that send invoices to or receive them from other businesses, except (according to the plan) businesses in the KOR.

    Which tools are ready

    These tools send e-invoices through Peppol according to the vendor. The government does not yet say which network e-invoices will have to use.

    Accounting: 12 of 24 (10 unknown)

    Invoicing: 5 of 12 (4 unknown)

    Sources, in Dutch (checked on )
    More about Peppol and e-invoicing

2031

  1. PlanNetherlands

    Digital reporting of domestic transactions

    The government wants businesses to also report the data of their domestic transactions digitally to the Dutch Tax Administration from 1 July 2031. The government wants to exempt businesses in the KOR.

    Cabinet decision of 11 September 2026. The bill still has to go to the House of Representatives.

    Who it affects: Businesses that send invoices to other businesses in the Netherlands, except (according to the plan) businesses in the KOR.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Accounting and Invoicing.

    Sources, in Dutch (checked on )
    More about Peppol and e-invoicing

Already in force

  1. In forceAustria

    Austria: till receipts may be digital

    Since 1 October 2026 a business with a Registrierkasse may also give the receipt digitally: on a screen, by email or in an app (section 132a BAO, Tax Amendment Act 2025). The receipt obligation remains. Customers can still ask for a paper receipt.

    Who it affects: Businesses in Austria with a Registrierkasse.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  2. In forceAustria

    Austria: NIS2 act (NISG 2026) in force

    Since 1 October 2026 the Network and Information Systems Security Act 2026 (NISG 2026) applies in Austria, the Austrian implementation of NIS2. The incident reporting obligation has applied since then; organisations covered must register by 1 January 2027.

    Who it affects: Medium-sized and large organisations in the NIS2 sectors in Austria, and through their requirements also their IT suppliers.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  3. In forceEU

    EU Cyber Resilience Act: software makers report vulnerabilities

    Since 11 September 2026 makers of products with digital elements, including apps and computer programs, must report actively exploited vulnerabilities and serious incidents through the EU reporting platform: an early warning within 24 hours and a notification within 72 hours. The other security requirements apply from 11 December 2027.

    Who it affects: Makers and suppliers of software and devices on the EU market; for users it means faster notices and updates.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Developer tools and POS systems.

    Sources (checked on )
  4. In forceFrance

    France: every business receives e-invoices, large businesses send them

    Since 1 September 2026 all businesses in France must be able to receive e-invoices. Large and mid-sized businesses (ETI) must send invoices to other French businesses electronically, via a platform approved by the government (plateforme agréée). Sales to consumers and foreign customers fall under a reporting obligation (e-reporting).

    Who it affects: All VAT-registered businesses in France.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  5. In forceNetherlands

    Cybersecurity Act (NIS2 in the Netherlands)

    Since 15 August 2026 the Cybersecurity Act (Cyberbeveiligingswet) and the Critical Entities Resilience Act apply, the Dutch implementation of NIS2. Organisations covered must register via mijn.ncsc.nl, have their security in order and report incidents.

    Who it affects: Medium-sized and large organisations in the NIS2 sectors in the Netherlands, and through their requirements also their IT suppliers.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Developer tools and Business phone.

    Sources, in Dutch (checked on )
  6. In forceEU

    EU AI Act: transparency rules for chatbots and generated content

    Since 2 August 2026 most of the AI Act applies, with exceptions. These include the transparency rules: people must know they are talking to a chatbot, and AI-generated content must be recognisable.

    Who it affects: Businesses that offer or use chatbots or generative AI, for example in customer service.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in AI assistants and meeting notes, AI tools and Customer service and chat.

    Sources (checked on )
  7. In forceNetherlands

    Minimum wage 14.99 euros per hour

    The statutory minimum hourly wage for employees aged 21 and over has been 14.99 euros gross since 1 July 2026, after 14.71 euros from 1 January 2026. The minimum wage rises with indexation every 1 January and 1 July; payroll software must have the new amounts in time.

    Who it affects: All employers, and their payroll software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll, Scheduling and HR and Time tracking.

    Sources, in Dutch (checked on )
  8. In forceFrance

    France: payment terms between businesses and late payment interest

    Between businesses in France the default is 30 days after delivery; a contract may allow at most 60 days from the invoice date or 45 days end of month. Late payment interest is at least three times the legal rate; the usual rate (ECB rate plus 10 points) has been 12.40 percent since 1 July 2026. Each late invoice adds a 40 euro recovery fee, and the authorities can impose fines of up to 2 million euros.

    Who it affects: All businesses in France that invoice other businesses, and their invoicing and accounting software.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  9. In forceBelgium

    Belgium: new registered till system (GKS 2.0) in hospitality

    Since 1 July 2026 the new registered till system GKS 2.0 has been mandatory for hospitality businesses that must use a registered till. A new business uses GKS 2.0 straight away. Existing tills get a transition period that depends on the purchase date.

    Who it affects: Hospitality businesses in Belgium with a registered till system.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
  10. In forceBelgium

    Belgium: new reduction for the first employee

    Since 1 July 2026 the social security reduction for the first employee is a flat amount (G21) of 2,000 euros with no end date, also for reductions already running (royal decree of 30 June 2026). On the same date, among others, the reduction for permanent staff in hospitality and those for reduced working time and the four-day week ended.

    Who it affects: Starters and small employers in Belgium, and their payroll software.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
  11. In forceBelgium

    Belgium: flexi-jobs in all sectors

    Since 1 July 2026 flexi-jobs are in principle possible across the private and public sector (law of 28 June 2026); sectors can request an exception. In hospitality the flexi wage including allowances is at most 21 euros per hour (indexed). Dimona and DmfA change with it.

    Who it affects: Employers and social secretariats in Belgium, and their payroll and planning software.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
  12. AdoptedEU

    EU: pay transparency in recruitment and reporting on the pay gap

    EU countries had to put the pay transparency directive into law by 7 June 2026. Employers then state a salary or range in the vacancy or before the interview, do not ask about previous pay, and make the pay criteria accessible. Employers with 150 or more staff report on the gender pay gap from June 2027, those with 100 or more from June 2031.

    The transposition deadline of directive (EU) 2023/970 has passed; the rules only apply in each country through national law, and not every country is ready.

    Who it affects: Employers in the EU, and their payroll, HR and recruitment software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payroll and Scheduling and HR.

    Sources (checked on )
  13. In forceFrance

    France: minimum wage (SMIC) raised mid-year to 12.31 euros

    On 1 June 2026 the French minimum wage (SMIC) rose mid-year from 12.02 to 12.31 euros gross per hour, because prices had risen by at least 2 percent since the previous increase. At 35 hours a week that is 1,867.02 euros gross a month. The SMIC is otherwise revised every year on 1 January.

    Who it affects: All employers in France, and their payroll software.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  14. In forceBelgium

    Belgium: end of the e-invoicing tolerance period

    In the first three months of 2026 the Federal Public Service Finance did not fine businesses that had prepared for e-invoicing in time and reasonably. Since 1 April 2026 that general tolerance has ended. For self-billing a tolerance ran until 30 June 2026.

    Who it affects: VAT-registered businesses in Belgium that do not yet send e-invoices via Peppol.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
    More about Peppol and e-invoicing
  15. In forceFrance

    France: the till software maker's statement is valid again

    The 2025 budget act abolished the maker's statement as proof of secure till software; only a certificate would count. The 2026 budget act (law 2026-103, article 125) reversed that: since 21 February 2026 a personal statement from the maker is enough again.

    Who it affects: Businesses in France with till software without a certificate.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  16. In forceNetherlands

    VAT on accommodation from 9 to 21 percent

    Since 1 January 2026 accommodation and its related services have been subject to 21 percent VAT instead of 9 percent. Facilities sold separately, such as breakfast, stay at 9 percent. An all-in price is split over both rates by market value.

    Who it affects: Hotels, holiday parks and B&Bs, and their booking, till and invoicing software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Invoicing, POS systems and Accounting.

    Sources, in Dutch (checked on )
  17. In forceNetherlands

    No cash payments of 3,000 euros or more when selling goods

    Since 1 January 2026 traders who sell goods professionally may not accept cash payments of 3,000 euros or more (Anti-Money Laundering Action Plan Act). An obligation to accept smaller cash payments has also been adopted, but only takes effect once the exceptions are set out in an order in council.

    Who it affects: Shops, car dealers, jewellers and other traders in goods.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in POS systems and Payment providers.

    Sources, in Dutch (checked on )
  18. In forceGermany

    Germany: minimum wage 13.90 euros and mini-job limit 603 euros

    Since 1 January 2026 the statutory minimum wage in Germany is 13.90 euros gross per hour. The mini-job limit is therefore 603 euros a month (7,236 euros a year); a midi-job starts at 603.01 euros.

    Who it affects: Employers in Germany, especially those with mini-jobbers and midi-jobbers.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  19. In forceGermany

    Germany: Aktivrente, up to 2,000 euros a month tax-free for working pensioners

    Since 1 January 2026 wages up to 2,000 euros a month are tax-free for employees who have reached pension age and work with compulsory insurance (section 3 no. 21 EStG). The employer withholds no wage tax on that amount and reports it on the electronic wage tax certificate. Health and care insurance contributions remain due.

    Who it affects: Employers in Germany with employees above pension age.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  20. In forceGermany

    Germany: 7 percent VAT on food in hospitality

    Since 1 January 2026 VAT on food in restaurants and catering has been permanently reduced from 19 to 7 percent (section 12(2) no. 15 UStG). Drinks stay at 19 percent. Tills and accounting must split both rates correctly, also for combinations such as a buffet with drinks.

    Who it affects: Hospitality, catering, bakers and butchers in Germany that serve food.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  21. In forceFrance

    France: VAT exemption for small businesses keeps the old thresholds

    The thresholds for the French small business scheme (franchise en base de TVA) stay the same in 2026: 85,000 euros for trade and accommodation, 37,500 euros for services and professions. The proposed single threshold of 25,000 euros was dropped. The invoice then states that VAT does not apply (article 293 B CGI).

    Who it affects: Micro-entrepreneurs and small businesses in France, and their invoicing software.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  22. In forceFrance

    France: higher exemption for meal vouchers (titres-restaurant)

    Since 1 January 2026 the employer contribution to meal vouchers is exempt up to 7.32 euros per voucher (was 7.26 euros), if the employer pays 50 to 60 percent of the value. Until 31 December 2026 they can be used for any food product, up to 25 euros a day.

    Who it affects: Employers in France that give titres-restaurant, and their payroll software.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  23. In forceBelgium

    Belgium: e-invoices via Peppol mandatory between businesses

    Since 1 January 2026 Belgian VAT-registered businesses send each other structured e-invoices via Peppol. A PDF by email is no longer enough. Businesses that only invoice consumers do not have to send them, but must be able to receive e-invoices from Belgian suppliers.

    Who it affects: All VAT-registered businesses in Belgium that send invoices to or receive them from other Belgian businesses.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
    More about Peppol and e-invoicing
  24. In forceAustria

    Austria: overtime and public holiday pay tax-free in 2026

    Under Federal Law Gazette I No. 4/2026 (retroactive to 1 January 2026), the supplement for the first 15 overtime hours a month stays tax-free up to 170 euros in 2026. Pay for work on public holidays is tax-free again within the exemption of 400 euros a month.

    Who it affects: Employers in Austria, and their payroll software.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  25. In forceAustria

    Austria: no till obligation outdoors up to 45,000 euros turnover

    If you sell outdoors in Austria, such as at markets, in the street or in mountain huts, you do not need a till or receipts up to a turnover of 45,000 euros net a year (the Kalte-Hände rule). This threshold has applied since 1 January 2026 and was lower before.

    Who it affects: Market stalls, street vendors, mountain huts and Buschenschanken in Austria.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  26. In forceGermany

    Germany: NIS2 act in force

    Since 6 December 2025 the NIS-2-Umsetzungsgesetz applies in Germany. About 29,500 organisations are supervised by the BSI and must register, have their security in order and report incidents. The BSI registration portal has been open since 6 January 2026.

    Who it affects: Medium-sized and large organisations in the NIS2 sectors in Germany, and through their requirements also their IT suppliers.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  27. In forceEU

    EU: instant euro transfers and checking the name against the IBAN

    Since 9 October 2025 banks in the euro area must be able to send instant payments in euros, at the same price as a normal transfer, and check for every transfer whether the name and IBAN match (verification of payee). Payment and e-money institutions follow on 9 April 2027.

    Who it affects: Every business that pays or collects money, and software with bank connections or payment batches.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Payment providers, Business bank account and Accounting.

    Sources (checked on )
  28. In forceEU

    EU Data Act: easier switching between cloud services

    The Data Act has applied since 12 September 2025. A cloud or SaaS provider must make switching to another provider possible: you can end your contract with a notice period of at most two months and take your data with you. Until 12 January 2027 the provider may only charge the actual costs for this.

    Who it affects: Businesses that use online software or cloud services, and their providers.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Accounting, CRM, Project management and Online store.

    Sources (checked on )
  29. In forceGermany

    Germany: registering tills with the tax office via ELSTER

    Electronic tills must be registered with the tax office (Finanzamt) via ELSTER (section 146a(4) AO). Tills bought before 1 July 2025 had to be registered by 31 July 2025. A new or retired till must be reported within a month.

    Who it affects: All businesses in Germany with an electronic till.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  30. In forceGermany

    Germany: new GoBD on keeping E-Rechnungen

    The BMF circular of 14 July 2025 is the second amendment of the GoBD, the rules for digital bookkeeping and record keeping. It is mainly about the E-Rechnung: you keep the structured part (the XML), not just a readable copy. The new version applies immediately.

    Who it affects: Everyone in Germany who must keep accounts, and their accounting, invoicing and till software.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  31. In forceEU

    EU: online shops and digital services must be accessible (European Accessibility Act)

    Since 28 June 2025 products and services such as online shops, banking services, e-books, ticketing and payment terminals must be accessible to people with disabilities. This follows from the European Accessibility Act (directive (EU) 2019/882), which every EU country has put into its own law.

    Who it affects: Online shops and other businesses with digital services for consumers, and their shop and website software.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Online store, Website builders and Payment providers.

    Sources (checked on )
  32. In forceEU

    EU: member states may require e-invoicing between businesses (ViDA)

    The EU package ViDA was adopted on 11 March 2025 and has applied since 14 April 2025. Since then EU countries may, under conditions, require e-invoicing, also for domestic invoices between businesses. That is why Belgium, France and Germany are introducing their own obligations before the EU rules of 2030 apply.

    Who it affects: Businesses in EU countries that require e-invoicing, and their accounting and invoicing software.

    Which tools are ready

    These tools send e-invoices through Peppol according to the vendor. Which network or format a country requires differs per country.

    Accounting: 12 of 24 (10 unknown)

    Invoicing: 5 of 12 (4 unknown)

    Sources (checked on )
    More about Peppol and e-invoicing
  33. In forceEU

    EU AI Act: prohibited practices and AI literacy

    Since 2 February 2025 certain AI practices are prohibited in the EU, such as manipulation and social scoring. Organisations that use AI must also make sure their people know enough about it (AI literacy). The AI Omnibus of July 2026 simplified that obligation for businesses.

    Who it affects: Every business that uses or offers AI tools.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in AI assistants and meeting notes and AI tools.

    Sources (checked on )
  34. In forceNetherlands

    Small businesses scheme also in other EU countries (EU-KOR)

    Since 1 January 2025 the small businesses scheme (kleineondernemersregeling, KOR) can also give you a VAT exemption in other EU countries. Your total turnover in the EU may then not exceed €100,000 per calendar year. In the Netherlands the turnover limit stays €20,000 per calendar year.

    Who it affects: Small businesses that do business in other EU countries and want to use the KOR.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Accounting and Invoicing.

    Sources, in Dutch (checked on )
  35. In forceGermany

    Germany: keep accounting vouchers for 8 years instead of 10

    Since 1 January 2025 you keep accounting vouchers (Buchungsbelege) such as invoices for 8 years in Germany (section 147(3) AO). Books and annual accounts stay at 10 years, other records at 6 years. The shorter period applies to everything whose old period was still running at the end of 2024.

    Who it affects: Everyone in Germany who must keep accounts. Banks and insurers keep 10 years.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  36. In forceGermany

    Germany: every business must be able to receive an E-Rechnung

    Since 1 January 2025 a business in Germany must be able to receive an E-Rechnung (XRechnung or ZUGFeRD) for domestic supplies to other businesses. Until the end of 2026 invoices may still be sent on paper or, if the recipient agrees, as a PDF.

    Who it affects: All businesses in Germany that trade with other businesses in Germany.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  37. In forceNetherlands

    Dutch Tax Administration enforces against false self-employment again

    Since 1 January 2025 the enforcement moratorium of the Wet DBA (the Dutch law on employment relationships) no longer applies. The Dutch Tax Administration (Belastingdienst) can impose a correction obligation or an additional payroll tax assessment straight away in cases of false self-employment. From 1 January 2026 it can also impose a penalty for culpable conduct.

    Who it affects: Clients who hire freelancers (zzp), and freelancers.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Time tracking and Invoicing.

    Sources, in Dutch (checked on )
  38. In forceBelgium

    Belgium: later quarterly VAT return, new penalties

    Since 1 January 2025 you file the quarterly VAT return and pay by the 25th of the month after the quarter, instead of the 20th; the monthly return stays on the 20th. New fixed penalties apply: 5 percent for late payment, 100 euros per month of late filing (at most 500 euros) and up to 5,000 euros for not filing. Monthly filers can request a refund in every return from 50 euros.

    Who it affects: All VAT-registered businesses in Belgium, and their accounting software.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
  39. In forceAustria

    Austria: small business scheme up to 55,000 euros turnover

    Since 1 January 2025 the Austrian small business scheme (no VAT) applies up to 55,000 euros turnover a year, instead of 35,000 euros. If you exceed it by at most 10 percent, the exemption still applies that year. If you still put VAT on the invoice, you must pay it.

    Who it affects: Small businesses in Austria, and their invoicing and accounting software.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  40. In forceEU

    EU: stricter cybersecurity rules (NIS2)

    The NIS2 directive has applied since 18 October 2024 and replaces the first NIS directive. Medium-sized and large organisations in 18 sectors, including digital services, cloud and managed IT, must have their security in order and report incidents. Each country puts the rules into its own law; not every country did so on time.

    Who it affects: Medium-sized and large organisations in the NIS2 sectors, and through their requirements also their software and IT suppliers.

    Which tools are ready

    We do not check this yet. Ask your vendor whether the software will be updated in time. See the tools in Developer tools, Business phone and Business bank account.

    Sources (checked on )
  41. In forceBelgium

    Belgium: electronic payment must be possible

    Since 1 July 2022 every business in Belgium that sells to consumers must offer at least one electronic payment method, whatever its size. This also applies to the liberal professions. In principle you may not refuse cash.

    Who it affects: Businesses in Belgium that sell to consumers.

    Which tools are ready

    This applies in Belgium. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in Dutch (checked on )
  42. In forceGermany

    Germany: electronic tills with a TSE and receipt obligation

    Since 1 January 2020 electronic tills in Germany must have a certified technical security device (TSE) (section 146a AO, KassenSichV). The obligation to issue a receipt has applied since then too. An open cash box without an electronic system is still allowed.

    Who it affects: Businesses in Germany with an electronic till system.

    Which tools are ready

    This applies in Germany. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  43. In forceFrance

    France: secure till software mandatory

    Since 1 January 2018 VAT-registered businesses that sell to consumers and record payments in a till system must use software that keeps the data unalterable, secure and archived (article 286 CGI). Proof is a certificate from an accredited body or a statement from the maker. The fine is 7,500 euros per till.

    Who it affects: Businesses in France that sell to consumers with till software.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  44. In forceAustria

    Austria: tills with a security device registered in FinanzOnline (RKSV)

    Since 1 April 2017 every Registrierkasse must have a tamper protection (a signature card or seal) registered in FinanzOnline. This is set out in the Registrierkassensicherheitsverordnung (RKSV). A new security device must be registered within a week.

    Who it affects: All businesses in Austria that must use a till.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  45. In forceAustria

    Austria: mandatory till from 15,000 euros turnover

    Since 1 January 2016 a business in Austria must use a till (Registrierkasse) with annual turnover above 15,000 euros, if more than 7,500 euros of it comes in as cash (card payments count) (section 131b BAO). A receipt obligation applies too.

    Who it affects: Businesses in Austria with cash turnover, such as hospitality, shops and service providers.

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )
  46. In forceFrance

    France: accounting file (FEC) during a tax audit

    Anyone in France who keeps computerised accounts must provide a fichier des écritures comptables (FEC) in a fixed format during a tax audit (article L47 A LPF). This has applied since 1 January 2014. Your accounting software must be able to create that file.

    Who it affects: All businesses in France with computerised accounts.

    Which tools are ready

    This applies in France. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in French (checked on )
  47. In forceAustria

    Austria: e-invoice mandatory for suppliers to the federal government

    Since 1 January 2014 suppliers to Austrian federal government bodies must submit their invoices in structured electronic form, through the business service portal (USP) or Peppol. The obligation does not apply to the states and municipalities. Between businesses, e-invoices are not mandatory in Austria.

    Who it affects: Businesses that supply the Austrian federal government (the Bund).

    Which tools are ready

    This applies in Austria. Which tools are ready for it, we check in that market's country check, not in the Netherlands check.

    Sources, in German (checked on )

In your calendar or spreadsheet

Every change in the Netherlands and the EU as an all-day event with the status and the source. Subscribe with the address of the ICS and you get new and changed dates automatically. The CSV contains all countries.

Download ICSDownload CSV

Free and without an email address, under CC BY 4.0.

Frequently asked questions

What changes for businesses in 2026?

Our calendar has 2 changes in the Netherlands and the EU for 2026 that affect software: a low hourly rate for a freelancer can lead to an employment contract (adopted) and EU eIDAS 2: every EU country offers a digital identity wallet (adopted). Every change shows the official source.

What do plan, bill, adopted and in force mean?

Plan: the government wants it, but there is no bill before parliament yet. Bill: the proposal is before parliament (in the Netherlands the House of Representatives or the Senate) and may still change. Adopted: decided, but not yet in force. You can prepare. In force: the rule already applies.

How do I know whether my software is ready?

Where we have a fact, we show the tools that meet it according to the vendor's own site. For e-invoicing that is Peppol: 17 accounting and invoicing packages in the guide send e-invoices through Peppol. For payroll, hours and deductions we do not check it yet; ask your vendor.

Can I put these dates in my calendar?

Yes. Subscribe to the ICS calendar or download it, and every change in the Netherlands and the EU appears as an all-day event in your calendar, with the status and the source. Plans and bills are marked as tentative. If you want the list in a spreadsheet, use the CSV; it has all countries, with a column for the country.

How long do I have to keep my records?

According to the Dutch Tax Administration (Belastingdienst) you keep your basic records for 7 years, and records about real estate, such as a business property, for 10 years. That period continues if you switch to another accounting package: make sure you can export your data or that your old package keeps storing it.

Is the GDPR in the calendar too?

No, because the GDPR does not change on a fixed date. But this already applies: if an online tool processes personal data of your customers or staff on your behalf, the GDPR requires a data processing agreement (Article 28(3)). Every tool in the guide shows whether the vendor offers one.

Sources and method

We only include changes that an official source mentions: the Dutch government (Rijksoverheid), Ondernemersplein (the government's business portal), the Dutch Tax Administration (Belastingdienst), the EU, the Dutch Data Protection Authority (Autoriteit Persoonsgegevens) or the Dutch Peppol Authority (Nederlandse Peppolautoriteit). For iDEAL that is iDEAL itself. For Germany, Austria, Belgium and France those are the finance ministries and the official legal texts of those countries. Every change shows when we checked the source. Plans and bills may still change; the source takes precedence. Most sources are not in English. This is an explanation, not legal or tax advice.

  1. Belastingdienst: Hoe lang moet u gegevens bewaren? (checked on 4 November 2026)
  2. Autoriteit Persoonsgegevens: Verwerkersovereenkomst (checked on 4 November 2026)