The EU has reformed the rules on the A1 certificate. Regulation (EU) 2026/2359 was published in the Official Journal on 27 October 2026 and entered into force on 1 November 2026. For companies with a lot of business travel, the process before every trip changes. This article explains what counts as a business trip, where the grey areas are and what to do before 2028.
What the EU has adopted
The Commission proposed the reform in December 2016. Two agreements failed in the Council in 2019 and 2021. One reason: the reform also covers unemployment benefits for cross-border workers, and member states disagreed on this for a long time.
Council and Parliament reached a political agreement on 22 April 2026. Parliament adopted the text on 7 July 2026, the Council on 28 September 2026 with 21 votes in favour, 4 against and 2 abstentions. Regulation (EU) 2026/2359 is dated 7 October 2026 and amends Regulations (EC) No 883/2004 and No 987/2009.
Two key dates: 1 November 2026 and 2 November 2028
The reform runs on two clocks. Some rules already apply. The rules on prior notification apply in two years.
| Since 1 November 2026 | From 2 November 2028 |
|---|---|
| Legal definitions of “business trip” and “fraud” | A1 application before the activity starts (prior notification) |
| Issuing institutions must check the facts before every A1, standardised format | Exemptions for business trips and for short activities of up to 3 days in 30 days |
| Data exchange between institutions to detect incorrect information | New posting rules: 3 months of prior insurance, 2 months waiting period, replacement postings count |
There is a transition rule for postings. Employees posted before 2 November 2028 stay under the previous Article 12 of Regulation 883/2004 (Art. 87b(4) Regulation 883/2004 as amended).
Until 2 November 2028, nothing changes in the A1 obligation. You still need an A1 for every business trip to another EU country. In Germany, the Deutsche Rentenversicherung allows a retroactive application for business trips of up to seven days where needed (FAQ business trips, as of 17 May 2026). For the basics, see A1 certificate basics.
New from 2028: apply first, then travel
From 2 November 2028, the employer must apply for the A1 before the activity starts (Art. 15(1) Regulation 987/2009 as amended). There is no fixed lead time. If the A1 is not issued immediately, you receive an automatic acknowledgement of receipt. It serves as proof until the A1 is issued (Art. 15(1a)).
If there is no A1, the employer must present the acknowledgement of receipt at the request of the host country. If an exemption applies, the employer must prove that it applies (Art. 15(1c)). The employer gives the documents to the employee, on paper or electronically.
A retroactive A1 remains possible. It moves from standard practice to exception. Without prior notification, the host country can request information and ask for a review. If home country law applies, the A1 is issued retroactively. The employer risks administrative sanctions in the host country (KPMG). The EU text does not set the amounts, and consequences differ by member state.
For many companies this means: if you generate A1 applications today from travel expense reports, you need to reverse the process by 2028. First the trip is assessed, then the employee travels.
What counts as a business trip
For the first time there is a legal definition of a business trip (Art. 1(2)(eb) Regulation 987/2009 as amended):
“business trip” means a temporary activity as an employed or self-employed person, which is limited in time and which is related to the business interests of the employer or, in the case of a self-employed person, the person concerned, excluding the provision of services or the delivery of goods, but including attending business meetings, cultural and scientific events, conferences and seminars, such as those related to academic research, or receiving training
Covered:
- business meetings
- cultural and scientific events
- conferences and seminars
- receiving training
Not covered:
- the provision of services
- the delivery of goods
There is no day limit. The activity only has to be temporary and limited in time. EY Hungary writes that the amendment does not set a specific time limit for business trips. A five-day conference can therefore be a business trip.
The definition has applied since 1 November 2026. The exemption from prior notification that relies on it applies from 2 November 2028.
The check before every trip
From 2028, every trip to another EU country goes through two questions. Click through the decision tree.
From 2 Nov 2028 · Art. 15 Reg. 987/2009
The check before every trip from 2028
Click through the two questions.
1 · Business trip?
Attending meetings, conferences, seminars or training. No provision of services, no delivery of goods. No day limit.
No prior notification
Keep proof ready, e.g. invitation or agenda
2 · Short activity?
No more than 3 consecutive working days within 30 days. Not in construction.
No prior notification
Record working days to the day
Apply for A1 before the trip
Acknowledgement of receipt serves as proof
Question 1: Is it a business trip? If the employee attends a meeting, a conference, a seminar or a training, no prior notification is needed. Keep proof ready, for example the invitation or the agenda.
Question 2: Is it a short activity? If the activity lasts no more than three consecutive working days within 30 days, no prior notification is needed either. This also applies to services, except in construction. How the 30-day window works is explained in Short assignments without prior A1: the 3 days in 30 days rule.
All other cases: apply for the A1 before the activity starts. The acknowledgement of receipt serves as proof until the A1 is issued.
The grey areas lie in the activity
The length of a business trip does not matter. What matters is what the employee does on site. The text does not explain where the provision of services begins. German authorities have not commented on these questions yet (as of 1 November 2026).
Service technicians: maintenance, repairs or support at a customer site are close to providing a service. The business trip exemption is uncertain here. IHK Region Stuttgart names repair and maintenance work and assembly work as typical cases for the 3-day rule.
Giving training at a customer: the definition only mentions receiving training. Employees who deliver training themselves are not expressly covered.
Sales: customer meetings are covered. EY Hungary names business negotiations as an example of a business trip. Whether signing a contract on site changes anything has not been addressed by any source yet.
Project work at a customer: a multi-week implementation at a customer site is a service and, in principle, a posting (DutchTaxAdvice).
Workation: the text does not regulate workations. In the market they are so far not treated as business trips, for example because they are not in the employer’s business interest. SAP Concur treats a workation as a posting that should be covered by an A1. More on our workation page.
Construction: the 3-day rule does not apply in construction. Annex 6 defines the construction sector broadly, including assembly, installation and maintenance. The wording of the business trip exemption contains no construction carve-out. The market is still divided: WTS rules out the exemption for short construction activities.
Where the exemptions do not help
Work in several member states: the exemptions only apply to postings under Article 12 of Regulation 883/2004. Employees who normally work in several countries (Article 13) cannot use them (KPMG). Some companies cover frequent travellers with an A1 for work in several member states. Since the business trip definition has applied since 1 November 2026, you should review these cases now.
Posted worker declaration: the A1 covers social security law. The posted worker declaration under the Posting of Workers Directive is a separate procedure in the host country. The A1 exemption does not replace it. More on our Posting of Workers Directive page.
Switzerland and the EEA: according to RSM Switzerland (9 October 2026), SECO sees no legal obligation to adopt the reform, and nothing changes for Switzerland for now. Iceland, Liechtenstein and Norway need a decision of the EEA Joint Committee. None is known yet (as of 31 October 2026).
What companies should do now
- Review frequent travellers. If you cover frequent travellers with an A1 for work in several member states, check this against the new definitions now.
- Define trip types. Set criteria for business trip, short activity and posting, with examples from your company.
- Collect data before the trip. Purpose, activity, duration and destination must be available for every trip before departure.
- Reverse the process. Assess first, then book. File acknowledgements of receipt and proof for exemptions.
- Keep applying for A1 until 2028. Tell employees that the exemptions only apply from 2 November 2028.
FAQ
Do business trips no longer need an A1 from now on?
They still do. The business trip exemption applies from 2 November 2028. Until then, the A1 obligation for business travel to other EU countries is unchanged.
Is there a maximum duration for business trips?
No. The definition only requires the activity to be temporary and limited in time. It does not set a day limit.
What happens from 2028 if I do not notify in advance?
The A1 can still be issued retroactively. The host country can impose administrative sanctions. Each member state sets the amount itself.
Do I have to prove the exemption?
Yes. At the request of the host country, the employer must show that an exemption applies (Art. 15(1c) Regulation 987/2009 as amended). Keep the invitation, agenda or schedule, for example.
Does the exemption replace the posted worker declaration?
No. The posted worker declaration is a separate procedure under the Posting of Workers Directive. Whether a declaration is required depends on the law of the host country.
Does the reform apply to Switzerland?
Not at the moment. According to RSM Switzerland, SECO sees no legal obligation to adopt it.