E-invoicing and upcoming laws: what your tools must do

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Restaurants, trades, beauty and hair salons: the dates for e-invoicing, VeriFactu and Making Tax Digital, country by country, with official sources.

About this service

Since 6 April 2026, a UK sole trader above £50,000 keeps digital records and sends quarterly updates; mandatory e-invoicing is announced for 1 April 2029. In France every business has had to receive electronic invoices since 1 September 2026. In Spain, VeriFactu arrives on 1 January 2027 for companies and 1 July 2027 for the self-employed. In Portugal the qualified signature becomes mandatory on 1 January 2027. In Switzerland none of this applies — but the QR-bill, three VAT rates and online returns do. This page says, trade by trade and country by country, what becomes mandatory, when, for whom, and what our tools do. Every date links to its official source; when a date is not final yet, it says so.

What changes for your trade

Restaurants, bars, caterers

The till and sales to the public are the target of every reform.

  • In France the till software must already be certified or covered by the publisher's attestation; sales to individuals move to e-reporting.
  • In Spain, VeriFactu applies to the till software itself: every receipt becomes a signed, chained record.
  • Your suppliers (drinks, meat, delivery) will send electronic invoices: you must be able to receive them.

Trades & construction

Quotes, deposit invoices, subcontracting: business-to-business invoicing is what the reforms digitise first.

  • An invoice from a tradesperson to a company or another trade is a B2B invoice — exactly what becomes electronic.
  • Invoices to private customers stay on paper or PDF, but their totals are reported to the tax office (e-reporting in France).
  • In the UK, a sole trader above £50,000 already keeps digital records and sends quarterly updates (Making Tax Digital).

Beauty & hair salons

Almost only private customers, so almost only receipts — and receipts are what the law wants to see.

  • A salon's till software follows the same rules as a restaurant's: certification or attestation in France, VeriFactu in Spain.
  • Products bought from brands and wholesalers will arrive as electronic invoices: receiving them is mandatory for everyone in France from 1 September 2026.
  • Services to individuals are e-reported from 2027 for French small and micro businesses.

Every shop and self-employed person

The simple rule: receive electronically first, issue next, report sales to individuals last.

  • Pick an accredited platform (France) or a compliant invoicing solution (Spain) before your date.
  • Keep a clean export of your sales: it feeds the return in every country.
  • The EU harmonises everything in 2030: electronic invoicing between EU countries becomes the standard.

Country by country, with dates and sources

United Kingdom

Making Tax Digital reaches sole traders first; mandatory e-invoicing is announced for 2029.

6 April 2026 Making Tax Digital for Income Tax: digital records and quarterly updates through compatible software Who ·Sole traders and landlords with qualifying income above £50,000
6 April 2027 Making Tax Digital for Income Tax Who ·Above £30,000
6 April 2028 Making Tax Digital for Income Tax Who ·Above £20,000
1 April 2029 (roadmap at Budget 2026) Mandatory e-invoicing for business-to-business and public-sector invoices Who ·VAT-registered businesses

What our tools do

POS Ultra exports your sales for your MTD software; it does not replace your accountant.

Official sources

Gibraltar

No VAT and no e-invoicing mandate: a restaurant or salon follows its accounting rules, nothing more.

No date No VAT, no mandatory e-invoicing, no certified till Who ·All businesses

What our tools do

POS Ultra takes payments in pounds without VAT and keeps the sales journal.

Official sources

France

The reform came into force on 1 September 2026. Every business must be able to receive; issuing and e-reporting follow by size.

1 September 2026 Receiving electronic invoices through an accredited platform Who ·Every VAT-registered business, whatever its size
1 September 2026 Issuing electronic invoices + e-reporting of sales to individuals Who ·Large and mid-sized companies
1 September 2027 Issuing electronic invoices + e-reporting Who ·Small and micro businesses
Already in force Certified till software (NF525 / LNE) or the publisher's individual attestation; €7,500 fine per uncovered software Who ·Anyone taking payments with till software (art. 286-I-3° bis CGI)

What our tools do

POS Ultra keeps the sales journal and exports every closing; supplier invoices come in through the accredited platform you choose — we help you choose it before your date.

Official sources

Spain

Two separate reforms: VeriFactu for invoicing and till software, and B2B e-invoicing under the Crea y Crece law.

1 January 2027 VeriFactu: signed, chained invoicing records that can be sent to the tax agency (RD 1007/2023, Orden HAC/1177/2024, postponed by RDL 15/2025) Who ·Companies paying corporate tax
1 July 2027 VeriFactu Who ·Self-employed and other taxpayers (outside SII, Basque Country and Navarre)
12 months after the ministerial order (planned for 1 October 2026, to be confirmed) Mandatory B2B e-invoicing (RD 238/2026) Who ·Turnover above €8 million
24 months after the ministerial order (to be confirmed) B2B e-invoicing Who ·All other companies and self-employed

What our tools do

POS Ultra produces VeriFactu-format records: the fingerprint has been validated against the tax agency's test service.

Official sources

Portugal

The most advanced country: certified software, ATCUD and QR code on every invoice. Next step: the qualified signature.

Already in force Invoicing software certified by the tax authority, ATCUD code and QR code on invoices Who ·All businesses
Until 31 December 2026 PDF invoices still count as electronic invoices Who ·All businesses
1 January 2027 Qualified electronic signature or seal required on electronic invoices (DL 28/2019, extended by the 2026 budget) Who ·All businesses
1 January 2027 Structured e-invoices for suppliers of the public sector (SME exemption ends 31/12/2026) Who ·SMEs invoicing public bodies

What our tools do

In Portugal invoicing software must be certified by the tax authority: POS Ultra is not, so we do not sell the till there. Website, SEO and non-invoicing tools, yes.

Official sources

Switzerland

No certified till, no mandatory e-invoicing between private parties. What matters: the QR-bill, VAT rates and online VAT returns.

Since 1 January 2024 VAT rates 8.1% (standard), 2.6% (reduced), 3.8% (accommodation) Who ·Every VAT-registered business (from CHF 100,000 turnover)
Since 2025 Online VAT return mandatory (FTA ePortal) Who ·Every VAT-registered business
Since 30 September 2022 The QR-bill replaces payment slips Who ·Every invoice paid by bank transfer
No date No mandatory B2B e-invoicing, no certified till software Who ·Restaurants, trades, salons

What our tools do

POS Ultra charges with the three Swiss rates and exports sales for your return; invoices carry the QR code.

Official sources

European Union (ViDA)

The VAT in the Digital Age package, adopted on 11 March 2025, sets the common standard: e-invoicing between EU countries in 2030.

1 July 2030 E-invoicing (EN 16931) and digital reporting for sales between businesses in two EU countries Who ·Any business selling to a business in another member state
Since 2025 Each state may impose domestic e-invoicing without an EU derogation Who ·France, Spain and Portugal have done so

What our tools do

POS Ultra exports follow the European invoice-data standard, which prepares 2030 without changing tools.

Official sources

Frequently asked questions

I run a small restaurant in the UK: what changes for me?

If you are a sole trader with qualifying income above £50,000, Making Tax Digital for Income Tax applies from 6 April 2026: digital records and quarterly updates through compatible software. The thresholds drop to £30,000 in April 2027 and £20,000 in April 2028. Mandatory e-invoicing for VAT-registered businesses is announced for 1 April 2029, with the roadmap due at Budget 2026.

Does VeriFactu apply to a hair salon in Spain?

Yes. VeriFactu applies to any invoicing or till software, whatever the trade: every receipt becomes a signed, chained record. The date depends on your legal form: 1 January 2027 for a company, 1 July 2027 for a self-employed person.

I am in Gibraltar: is any of this for me?

No VAT, no e-invoicing mandate, no certified till. Your obligations are those of your accounts. If you sell to businesses in the EU, the 2030 European standard will matter for those invoices.

Are your tools ready for these laws?

For Spain, POS Ultra produces VeriFactu-format records, with the fingerprint validated against the tax agency's test service. Everywhere, the till keeps the sales journal and exports every closing. In Portugal invoicing software must be certified by the tax authority: POS Ultra is not, so we do not sell the till there — we say it rather than let you find out at an audit.

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