Related items

The EU’s e-invoicing landscape is increasingly fragmented, with Member States imposing divergent formats, extra data fields, inconsistent definitions, validation rules and implementation timelines that drive up compliance costs – especially for SMEs – and undermine the Single Market.

Reforming the EU’s e-invoicing landscape is vital to deliver upon the vast simplification potential of VAT in the Digital Age (ViDA) and the Public Procurement Directive revision.

Learn more about why the EU should establish a harmonised, interoperable EU framework for B2G and B2B e-invoicing by mandating the use of a common standard and limited variety of syntaxes, establishing common transmission methods and supporting efficient implementation.  

On Tuesday, 17 February, AmCham EU met with Caleb Orr, US Assistant Secretary of State for Economic, Energy and Business Affairs, to exchange views on transatlantic economic priorities. Malte Lohan, CEO, opened the discussion by highlighting the importance of a strong and predictable business environment for US companies operating in the EU. The exchange focused on regulatory and investment conditions affecting international business, as well as the broader EU-US trade relationship and the value of continued economic cooperation. Participants also discussed cooperation on critical mineral supply chains, underlining the importance of coordinated transatlantic efforts to strengthen economic security, resilience and competitiveness. 

The Commission’s proposed transitional rules to anticipate the removal of the €150 customs duty threshold risk creating distortions and unnecessary complexity. As discussed at the Trade Contact Group in January 2026, the current approach could undermine simplification efforts and lead to an uneven playing field between businesses involved in low-value distance sales. 

Co-legislators should consider targeted changes to address these risks. In particular, the temporary €3 duty and the use of the H7 simplified customs declarations should apply consistently to all distance sales below €150. H7 data requirements for simplified procedures should also remain proportionate and not exceed those of the standard H1 dataset. Finally, changes to the definition of the customs declarant should be avoided where they may create legal uncertainty or increase fraud and liability risks.

Find out more about why a proportionate and legally sound approach is essential for a workable de minimis transition.