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      On 23 June 2026, the European Parliament and the Council of the European Union reached a provisional agreement on a regulation establishing an EU‑level digital declaration system for posted workers.1 The regulation requires the European Commission to create a multilingual public interface for companies to declare the posting of workers. Member states may voluntarily choose to use the interface as their portal for submitting posting notifications.

      The measure is one of the first concrete deliverables under the “One Europe, One Market” roadmap2 and is intended to reduce administrative burdens for businesses while improving monitoring and enforcement of the EU Posted Workers Directive.3

      For previous coverage, see KPMG Flash Alert 2025-238 and KPMG Flash Alert 2025-210.

      WHY THIS MATTERS

      The forthcoming EU e‑declaration system will significantly affect employers who post workers across borders within the EU. By harmonising and digitalising posting declarations, the regulation is expected to:

      • streamline compliance processes and reduce duplicative or divergent national requirements,

      • shorten the time and cost associated with completing posting declarations, and

      • enhance transparency for both authorities and workers and support more consistent enforcement of workers’ rights.

      While participation by member states will be voluntary, employers with mobile workforces should monitor which jurisdictions opt into the system, review how their existing posting and assignment processes intersect with the new platform, and prepare to adapt internal procedures, documentation, and technology interfaces once the system is live.

      Key elements of the provisional agreement

      Scope and voluntary participation

      The regulation is designed to facilitate the freedom to provide services by simplifying administrative procedures linked to the posting of workers. Its scope is limited to workers posted by companies to another member state, in line with the existing EU Posted Workers Directive.

      Member states may voluntarily choose to use the new multilingual public interface instead of their own national declaration systems. If a member state opts in, it must rely exclusively on the EU interface for posting declarations and may not require additional or parallel national declarations. Member states will also be allowed to use the interface for declarations submitted by third‑country service providers posting workers temporarily into their territory.

      Standardised online declaration form

      • The European Commission will be tasked with adopting a standard electronic declaration form with a common set of information requirements agreed by co‑legislators.

      • Member states that adopt the standard form cannot request more data than the form requires, although they may choose to require fewer fields.

      • Within five years of implementation, the European Commission will carry out an evaluation to determine whether the information requested in the standard form remains appropriate and fit for purpose.

      New functionalities and platform features

      The provisional agreement introduces several new functionalities for the EU public interface and underlying platform, including:

      • the possibility for service providers to upload supporting documents relating to posted workers via the interface, replacing existing national procedures for document submission

      • technical validation tools to improve data quality and completeness at the time of submission

      • features enabling communication between competent authorities and service providers through the system

      • electronic access for posted workers to extract their declarations while respecting EU personal data protection rules.

      These functionalities are intended to enhance administrative cooperation between member states, improve oversight and provide easier access to information for workers.

      Next steps

      The provisional political agreement must now be formally endorsed and adopted by both the Council and the European Parliament. Following adoption, the Commission will proceed with the development of the multilingual public interface and the standard electronic form and will define the implementation timeline.

      Member states will then decide whether, and from when, they will opt in to the EU system and phase out their national declaration tools for postings covered by the regulation.

      Until the regulation is in force and operational, existing national posting declaration rules and procedures will remain in effect.

      KPMG INSIGHTS

      The introduction of an EU‑level e‑declaration system is a key structural development in the regulation of cross‑border labour mobility within the EU. Following the formal adoption of the e-declaration, the European Commission will proceed with the development of the multilingual public interface and the standard electronic form and will define the implementation timeline.

      From a global mobility compliance perspective:

      • Employers could start by mapping their current posting flows (including frequency, duration, and destination countries) and identifying where a shift to the EU interface could bring the greatest efficiency gains.

      • Organisations may wish to review and update internal policies and workflows for postings, including responsibility for preparing declarations, collecting required information and documents, and coordinating with local HR/payroll teams.

      • Integration of the new system with HR/payroll and mobility technology (where feasible) could help automate data population of the standard form and reduce manual entry.

      • Companies should also consider communicating with posted workers about the new system, particularly regarding access to electronic extracts of their declarations and data protection aspects.

      • Because the system is voluntary for member states, the regulatory landscape may become more complex during the transition period, with some countries using the EU platform and others retaining national systems. It will be critical to monitor which countries opt in and when.

      KPMG professionals can assist with assessing the impact of the new regime on existing posting arrangements, designing compliant and efficient processes, and tracking implementation developments in relevant member states.

      Contacts

      Daida Hadzic
      Daida Hadzic

      Director, Washington National Tax – Global Mobility Services

      KPMG in the U.S.

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      The above information is not intended to be “written advice concerning one or more federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only.

      The information contained in this newsletter was submitted by the KPMG International member firm in the United States.

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