Perspectives
2026 changes, as questions for the register.
36 regulatory and reporting changes across the UK, the EU and its member states, the Crown Dependencies and the Overseas Territories, read as questions about what the entity register must hold and when.
2026
This year's changes, as operating questions.
Each piece names the rule, the date and the field or record it touches.
31 August 2026 · Invoicing mandates
France's e-invoicing launch makes September 2026 a portfolio deadline
The launch is not only an accounts-receivable project. Every French entity needs a receiving route, platform decision and accountable owner.
24 August 2026 · Tax
The first public country-by-country reports are due this year
The report is published under the group's name, and it names the subsidiaries.
17 August 2026 · Payments and settlement
T+1 is a static-data deadline
Most avoidable settlement failures start with reference data that was already wrong before the trade.
10 August 2026 · Invoicing mandates
Germany's issuing obligation starts in January
The EUR 800,000 threshold is tested per taxable person, not per group.
3 August 2026 · Digital regulation
One omnibus became law; the other is still a proposal
The AI file is law. The data file is a draft. Only one of them changed anything.
27 July 2026 · Fund regulation
The FCA proposes to rebuild the UK AIFM regime
Nothing is decided. The firm-by-firm question a manager cannot answer quickly is already the problem.
20 July 2026 · Financial crime
Trust information on the overseas entities register got easier to ask for
An entity name and registration number are now enough to make the application. Both are already public.
13 July 2026 · Capital markets
ESAP starts collecting, and your disclosures acquire an index
Filings that used to sit on separate national platforms will sit beside each other, indexed by identifier.
6 July 2026 · Financial crime
The grey list changed in June, and so did your country risk file
Two jurisdictions in, two out. The work lands on whoever can list who in the group is connected to them.
29 June 2026 · Financial crime
The beneficial ownership register rules that bite in July
Most of the directive is due in 2027. Four articles are due next month, and they are the ones about access.
22 June 2026 · Tax
The first Pillar Two return is a list of every entity you own
Groups find out this month whether the register or the consolidation is the real list.
15 June 2026 · Company law and registers
Companies House confirms software-only accounts filing
The web filing route closes for accounts, and every dormant company in the group needs a software route and a named owner.
8 June 2026 · Investment screening
Foreign investment screening is becoming part of the deal model
Economic security is moving from the policy pages into acquisition timetables, ownership charts and closing conditions.
1 June 2026 · Capital markets
The Listing Act changes what a prospectus looks like from June
A shorter, more standardised prospectus makes an inconsistency easier to see.
25 May 2026 · Financial crime
AMLA is collecting the data that decides who it supervises
Eligibility is not selection, and selection is not supervision. All three run on the same structural data.
18 May 2026 · Fund regulation
ESMA looked at fund managers' control functions and found the governance
Most managers passed the headline test. The findings sat in what the board could show.
11 May 2026 · Fund regulation
Ireland's 2026 fund-rule reset turns liquidity governance into an operating record
Selecting liquidity tools is the visible decision. Keeping documents, delegates and activation evidence aligned is the operating work.
4 May 2026 · Company law and registers
The EU Company Certificate and what a group must be able to prove
The certificate is generated from the register, not from your files. Where the two disagree, the register speaks in public.
27 April 2026 · Financial crime
Jersey and Guernsey consult on who may see beneficial ownership
Nothing is enacted, but the direction is clear enough to reconcile what you have filed.
20 April 2026 · Company law and registers
Ireland's director identity number sits on the critical path of an appointment
The board resolution takes an afternoon. The identity number does not.
13 April 2026 · Fund regulation
Luxembourg's liquidity-tool rules turn fund documents into operating instructions
Selecting the tools, amending the documents and reporting activation through eDesk must operate as one connected control.
6 April 2026 · Financial crime
Legitimate-interest access arrives in the British Virgin Islands
Neither the BVI nor Cayman has opened a public register, but a third party can now apply to read yours.
30 March 2026 · Tax
Unshell is gone. Substance is still tested.
A withdrawn directive removed a reporting form. It did not remove the questions.
23 March 2026 · Fund regulation
One date, twenty-seven transpositions
A single date on the wall chart hides three timetables for a manager with vehicles in three states.
16 March 2026 · Investment screening
The UK is redrawing the mandatory notification sectors
The count moves from seventeen sectors to nineteen, and the regulations that make the change have not been laid yet.
9 March 2026 · Sustainability
The SFDR review is a proposal, and a data question either way
Nothing in the SFDR review is in force. The vehicle, the holdings and the name are already governance facts.
2 March 2026 · Sustainability
The EU narrowed CSRD. Group data still matters.
Fewer companies are legally in scope. Every group still needs to know which entities, employees and turnover sit inside the perimeter.
23 February 2026 · Invoicing mandates
Belgium's e-invoicing tolerance runs out on 31 March
The Belgian entity at risk is the holding company that issues four invoices a year.
16 February 2026 · Digital regulation
The DORA register of information is an entity-data exercise
The file validates when the entity record is right, not when the resilience thinking is.
9 February 2026 · Company law and registers
Luxembourg is checking the register against itself
A name spelled two ways used to sit in the register unread. The new checks are designed to catch it at submission.
2 February 2026 · Invoicing mandates
KSeF makes invoice authority an entity-governance question
KSeF is not only a tax-system change. It changes who can issue, receive and evidence invoices for every Polish entity.
26 January 2026 · Payments and settlement
Payee name checks make the bank mandate part of the entity record
The bank now compares your legal name with the payer's record of it, before the money moves.
19 January 2026 · Company law and registers
Italy's director PEC rule makes the digital address a governance asset
The first filing deadline has passed. The operating problem begins when officeholders change, addresses lapse or responsibility is unclear.
12 January 2026 · Invoicing mandates
Spain postponed VERI*FACTU. The control problem did not move.
The deadline moved to 2027. The need to understand systems, entities, invoice records and responsibility did not.
5 January 2026 · Fund regulation
The new ILPA templates make investor reporting an operating-system problem
ILPA changed the reporting standard. The hard part is not the workbook; it is the definitions, event data and evidence feeding it.
29 December 2025 · Company law and registers
Companies House identity verification turns the company register into a live control
A person verifies once, but the compliance work repeats across every company and every role.