Changelog
Every change to our country data, newest first, with the source that triggered it and a link to the diff.
- · Germany · verification · Retention of 8 years now rests on the law text (§ 14b UStG, § 147 AO as amended by the Bürokratieentlastungsgesetz IV), counted from the end of the calendar year of issue; no longer marked unverified. · Source: Bundesministerium der Justiz, gesetze-im-internet.de · undated · verified 17 Oct 2026 · official · diff 4d385b8
- · all countries · content · Country details (deadlines, notes, penalties, archive rules, open items) are now available in German as well as English. · Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary · diff 4d385b8
unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. - · all countries · content · Added researched retention periods for all 29 countries. · Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary · diff 6b6d2a8
unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. - · all countries · correction · A retention period may be empty only when it is marked unverified and listed as an open item. · Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary · diff d5377cc
unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. - · all countries · content · Added country files for the remaining 26 European countries. · Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary · diff fcf0ede
unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. - · Belgium · new law · Added the 5-corner e-reporting draft for 1 Jan 2028 (Council of Ministers 18 Jul 2026). · Source: EY · 31 Jul 2026 · verified 15 Oct 2026 · secondary · diff 6066a9e
- · Germany · content · First country file for Germany: receiving since 1 Jan 2025, issuing 2027 and 2028. · Source: IHK Hannover · undated · verified 15 Oct 2026 · secondary · diff 6066a9e
- · France · content · First country file for France: receiving via a Plateforme Agréée since 1 Sep 2026, SMEs issue from 1 Sep 2027. · Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary · diff 6066a9e