Upcoming EU compliance deadlines (Germany, small)

19 daysSozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadline
28 September 2026 · Germany social insurance
31 daysLohnsteuer-Anmeldung: wage tax return filing deadline
10 October 2026 · Germany wage tax
31 daysUmsatzsteuer-Voranmeldung: VAT advance return filing deadline
10 October 2026 · Germany VAT
84 daysAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
2 December 2026 · EU AI Act
84 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
106 daysEU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
24 December 2026 · eIDAS 2
113 daysJahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister
31 December 2026 · Germany financial statement disclosure
114 daysGermany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices
1 January 2027 · Germany e-invoicing
114 daysGermany: statutory minimum wage rises to €14.60/hour
1 January 2027 · Germany minimum wage
125 daysData Act: cloud providers must stop charging switching and data-egress fees
12 January 2027 · Data Act