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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

EU-ICS2-DETAIL

EU pre-arrival declaration in 3 waves.

Definition

ICS2 Release 1 (postal and express air) in March 2021. Release 2 (all air) in March 2023. Release 3 (sea, road, rail) in March 2024 then wave 4 phase 2 (June 2025) and phase 3 (Dec 2025). ENS submitted via Common UI or EDI to the central TAXUD hub in Antwerp (handling 1 billion ENS/year).

Origin

EU Regulation 952/2013 (UCC) and 2447/2015 (UCC IA) ; ICS2 specifications published 2018.

Example in context

Air France-KLM Cargo transmits via ICS2 R2 the ENS for each pallet before Bangkok-CDG takeoff ; in case of risk, customs alert within 30 min.

Last updated: May 16, 2026