Digital identity, traceability, electronic signature and tax automation. They are not futuristic concepts: they are part of new European regulatory framework which transforms how companies operate, exchange documents and meet their obligations.
If you work in the management of a company, you need to understand how Regulation (EU) No. 910/2014 and its developments (eIDAS 2.0) are redefining key processes such as electronic invoicing, merchandise delivery, tax reporting and digital identity.
New laws for a 100% digital economy
In its ambition for a digital, secure and interoperable European Union, the European Commission launched a set of regulations within the framework of the Digital Europe Work Programme 2025 — 2027 which, among other initiatives, envisages:
• eIDAS 2.0: European digital identity and trust services.
• eInvoicing: standardized electronic invoicing.
• eDelivery: digitalization of transport and logistics.
• eReporting: harmonized electronic tax reporting at EU level.
These initiatives are part of a unique legal and technical framework, aimed at ensuring trust, efficiency and compliance in the exchange of information between companies, governments and citizens. We explain each one to you in detail below.
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eIDAS 2.0 and the EUDI Wallet: regulation of identity and digital signature
The eIDAS Regulation (2014) was the starting point for establishing trust in the European digital environment and focuses on digital identity and signature. Your update, eIDAS 2.0 (approved in 2024), goes much further and implies that companies allow the right of citizens to an interoperable European digital identity, through the new EUDI Wallet (European Digital Identity Wallet). As well as the possibility of digitally sign documents with cross-border legal validity, without physical certificates or complex processes.
This regulation also requires public and private services to accept digitally verified identities.
How does eidas2 impact your company?
• Signing contracts, authorizations or financial reports is simplified.
• Qualified signatures issued by Wallets will be legally equivalent to handwritten signatures, across the EU.
• The verification of powers of attorney, power of attorney or authorization before notaries, banks or clients can be automated.
By providing continued support for the development of the EU Digital Identity Wallet, eSignature, the eIDAS Dashboard148, eIDAS nodes and eDelivery, and the Once Only Technical System, Digital Europe is supporting the Digital Decade goal of providing 100% of key public services online.
(ANNEX Digital Europe Work Programme2025 – 2027, p.137)
eInvoicing: electronic invoicing is law
Standardized electronic invoicing is now mandatory in many countries Europeans and will soon be the general rule. At EU level, the structured format defined in EN 16931 (UBL or CII) ensures that all invoices can be processed automatically.
How does electronic invoicing impact your company?
• In countries such as Italy, France, Belgium, Spain or Poland, the use of electronic invoicing between companies (B2B) is already mandatory or will be mandatory soon.
• The standard requires standardized structures, automatic validation and secure electronic archiving.
• It connects with ERP systems for a paperless and error-free flow both between companies and with the tax agency. For example, an SAP system can be connected transparently through our Invictia connector, which we have developed at Brait for sending and receiving electronic invoice.
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eDelivery: infrae https://www.brait.cc/en/blog/electronic-invoicing-belgiumstructura key for Real-Time Transport Compliance
Europe is moving towards a real-time reporting system for the movement of goods as part of fiscal digitalization, which requires companies to report transport data electronically to tax authorities.
The main objective of this initiative is Closing VAT gaps caused by unreported or underreported trade, especially in high-risk products such as alcohol, fuel, construction materials and electronics.
In the process of digitizing transport and logistics in Europe, eDelivery not only does it facilitate the secure and real-time exchange of logistical and documentary information, but also connects closely with financial data associated with transport operations, promoting comprehensive control and traceability along the entire value chain.
eDelivery+ financial data integration for greater control
The integration of information transmitted via eDelivery with companies' financial and accounting systems generates several critical benefits:
• Full and synchronized visibility: transport data (such as shipments, deliveries, incidents) are automatically linked to invoices, payment orders and accounting records, allowing real-time monitoring from the physical operation to the financial impact.
• Improved risk management and compliance: By having joint access to operational and financial data, CFOs can detect discrepancies, fraud, or regulatory breaches more quickly and accurately.
• Cash flow optimization: the automation and synchronization of documents (electronic invoices, proof of delivery, certificates of conformity) accelerate processes such as invoicing and payments, improving liquidity.
• Simplified auditing and reporting: integrated traceability facilitates the generation of regulatory reports and internal or external audits, reducing time and costs.
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eReporting: Towards Real-Time Taxation
One of the next steps that will directly affect Finance is the Harmonized tax reporting at European level.
What is the EU proposing?
• Electronic reporting of VAT transactions in near real time.
• Data exchange between national tax agencies.
• Tools that combat fraud and improve collection.
How will it affect companies?
• The burden of periodic statements will be reduced, but a constant transmission of transactional data will be required.
• It will be necessary to automate the extraction and sending of data from ERPs.
• Compliance will require systems prepared for technical and legal validations.
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Impact on companies in digital Europe
🔄 Process changes
• Full review of the document cycle: identification, signature, sending, receiving, archiving.
• New automatic flows: from identity to billing.
• Mandatory digitization of previously manual processes (e.g. contracts, delivery notes, powers of attorney, invoices).
🧩 Technological changes
• Adaptation of ERP, accounting, billing and legal systems.
• Integration with trust services (signatures, seals, certificates).
• Connection to networks such as PEPPOL or eDelivery services.
⚖️ Legal and compliance changes
• Validation of identities and documents in accordance with eIDAS 2.0.
• Use of legal and traceable invoice and delivery formats.
• National and community electronic tax obligations.
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What should a CFO do today?
✅ Evaluate the company's documentary and fiscal digitization status.
✅ Update systems to comply with electronic invoicing and mandatory reporting.
✅ Form teams in regulations such as eIDAS 2.0 and legal digital flows.
✅ Collaborate with IT and Legal to implement wallets, electronic signatures and document traceability.
✅ Participate in PEPPOL or Wallet pilots or projects if applicable.
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Conclusion: Digitalization is no longer optional, it's regulated
The new European regulatory framework not only enables a digital economy: it requires it. For financial and management teams, this transformation isn't just technical: Affects the Way Contracts Are Signed, Invoiced, Delivered and Reported. If you need guidance to understand all these regulations, analyze your ERP system and learn about the updates, improvements or adaptations that your company needs, we can help you! At Brait we have expert teams in each of the impacted areas: financial or accounts payable processes, digital document management, eCompliance, electronic invoicing, etc. All for an integrated, transparent SAP system that facilitates the work of departments and teams in a holistic and transversal way. Discover how automation transforms performance and efficiency, with no costs derived from manual errors, wait times or fines for non-compliance.
The change is already under way! Contact us today.
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