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VATupdate Newsletter Week 40 2026

4 weeks ago
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Coverage period: 28 September through 5 October 2026, inclusive

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WORKWEEK

I worked for a company where employees have been asking for a four-day workweek for years. So, eventually, HR decided to give it a try.

Monday to Thursday. Same salary. Same workload.

And something strange happened: Productivity went up. People were happier. Staff turnover went down. Sick leave decreased. And the company discovered that the same amount of work could apparently be done in four days instead of five.

It was one of the most successful HR experiments ever.

So, naturally, they cancelled it.

Because if employees can get five days’ worth of work done in four days, imagine how much work they could get done if we made them work five days again!

And somehow, this reminded me of VAT.

Over the years, we have become very good at collecting VAT information. Invoices. VAT returns. EC Sales Lists. Intrastat. SAF-T. Real-time reporting. E-invoicing. Digital reporting. And every time technology makes it possible to collect information more efficiently, we seem to reach the same conclusion:

Excellent! Now we can collect even more of it.

Instead of asking whether we actually need five days’ worth of information, perhaps we should occasionally ask whether four would do.

The real benefit of technology should not necessarily be that governments can demand more information from businesses. It could also be that businesses have to do less.

Imagine that. A VAT system that becomes simpler because technology has made it possible. A tax authority that receives better information without requiring taxpayers to spend more time producing it.

And perhaps even a VAT department that discovers that when people spend less time feeding the VAT machine, they have more time to think about whether the VAT machine is actually working properly.

Now that would be a productivity gain.

But I suspect there is one fundamental problem. Once a tax authority discovers that you can get five days’ worth of information in four days…

someone will inevitably ask why we aren’t collecting six days’ worth.

Perhaps the real innovation isn’t doing more with less. Perhaps it’s simply knowing when enough is enough.

Anyone interested in more VAT news, developments and occasional philosophical reflections on the strange similarities between tax law and everyday life can subscribe to the weekly VATupdate newsletter at VATupdate.com

If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.

 

VAT, GST and Sales Tax

Europe

European Union – ViDA

European Digital VAT Landscape: Overview

  • Eight EU Member States have domestic B2B e-invoicing mandates in force, while five additional Member States have established future implementation dates. B2G e-invoicing is already used in almost every Member State.
  • National e-reporting models continue to differ significantly. They range from clearance and near-real-time transaction reporting to periodic reporting, creating different data, timing, validation and operating requirements for cross-border groups.
  • The overview places national developments within the broader transition toward ViDA-compatible structured invoicing and digital reporting. Businesses should compare local projects against the future EU framework and interoperability requirements.

Netherlands Plans Mandatory B2B E-Invoicing and Reporting Under ViDA

  • The Netherlands is preparing mandatory domestic B2B structured e-invoicing and digital VAT reporting as part of its implementation of the ViDA framework and the EU move toward transaction-level reporting.
  • The development is expected to reduce reliance on conventional invoices and move businesses toward structured, system-to-system invoice exchange, while supporting the future digital reporting of cross-border and domestic transaction data.
  • Businesses should monitor the legislative timetable, transaction scope, reporting architecture, technical standards and potential effects on current Dutch VAT registrations, invoice processes and systems.

Additional coverage:

Slovakia Implements ViDA VAT Reforms and New OSS Rules

  • Slovakia is implementing VAT reforms associated with ViDA, including changes relating to the One Stop Shop arrangements and digitally reported transactions.
  • The reform forms part of the broader EU move toward fewer foreign VAT registrations, expanded single-registration mechanisms and more harmonised digital reporting requirements.
  • Businesses with Slovak or cross-border EU transactions should review whether existing VAT registrations, invoicing flows, OSS procedures and system responsibilities remain appropriate.

European Union – CJEU and General Court

Recent ECJ and General Court VAT Jurisprudence and Implications for EU Compliance: September 2026

  • The September overview consolidates recent EU VAT judgments and General Court developments concerning business transfers, deduction rights, exemptions, invoice timing and chain transactions.
  • The cases underline the continuing importance of transaction substance, documentary evidence, invoice receipt, transport allocation and the identification of autonomous economic activities.
  • Businesses should compare the decisions with current VAT positions, particularly for restructurings, cross-border supplies, late invoices, triangular transactions and exemption claims.

General Court Rejects VAT TOGC Relief for Composite Business Transfer

  • A business was transferred in equal shares to two individuals, who subsequently contributed those shares to a partnership. The Court assessed each initial transfer separately.
  • Each 50% transfer was not an autonomous economic unit capable of operating independently. The combined commercial objective did not allow the individual transfers to be treated as one qualifying transfer.
  • Article 19 TOGC treatment requires transferred assets constituting a business, or part of a business, capable of carrying on an independent economic activity.

Additional coverage:

CJEU Advocate General Opinion on Timing of Input VAT Deduction

  • The Advocate General considered the relationship between the substantive entitlement to deduct VAT and the formal requirement for the taxable person to possess an invoice.
  • The issue is whether deduction may be claimed for an earlier tax period when the invoice is received later but before the relevant VAT return is filed.
  • The analysis is important for accounts-payable cut-offs, delayed invoices, VAT return controls, period allocation and the correction of prior-period deductions.

Additional coverage:

EU Court: VAT Deduction Allowed If Invoice Received Before Return Filing

  • The General Court held that deduction should not be denied where substantive conditions were satisfied and the invoice was received before the VAT return was filed.
  • The invoice had not been received during the return period itself, creating a distinction between the relevant tax period and the subsequent statutory filing date.
  • The Court of Justice opened a review procedure to determine whether the judgment threatens the unity or consistency of EU law.

General Court Clarifies VAT Exemption in Triangular and Chain Transactions

  • The General Court addressed the conditions governing VAT exemption in triangular and chain transactions involving supplies across several jurisdictions.
  • The decision highlights the need to allocate transport to the correct supply and to satisfy the substantive conditions applicable to the claimed exemption.
  • Businesses should align contracts, VAT identification numbers, transport evidence, invoice wording and recapitulative reporting with the actual supply chain.

VAT Concepts Explained: Commissionaire Structures under Article 14(2)(c) – One Sale, Two Supplies

  • Article 14(2)(c) of Directive 2006/112/EC treats the transfer of goods under a contract where commission is payable on a purchase or sale as a supply of goods. An intermediary acting in its own name but on behalf of a principal (the commissionaire) is therefore deemed to buy and resell the goods, even though it never becomes the legal or economic owner. The result is two successive supplies of the same goods, each with its own place of supply, taxable amount, invoicing and deduction consequences. 
  • The provision protects neutrality. It ensures that undisclosed agency structures are taxed in the same way as buy-sell distribution and avoids breaks in the VAT chain. The Court of Justice has only recently given it real content. In C-60/23 (Digital Charging Solutions) – EV charging as a commission contract, it confirmed that the fiction applies where an intermediary acts on behalf of a principal and the goods acquired and supplied are identical. C-235/18 (Vega International) – Fuel cards shows the consequence when the fiction is not invoked: a financing service instead of a supply of goods. 
  • All Member States have transposed the rule, typically by building on civil law commission contracts (commission, Kommissionsgeschäft, commissie, komis). Differences in national practice concern which formal indicators are required, how the commissionaire’s remuneration is evidenced, and how invoicing between principal and commissionaire is organised. For businesses running principal or commissionaire models, ViDA’s e-invoicing and digital reporting requirements will make both deemed supplies visible to tax authorities in near real time. Data consistency between the two legs will therefore become a compliance priority. 

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Belgium

Belgian Council of State Annuls VAT Refund Circular for Credit Insurers

  • The Belgian Council of State annulled an administrative circular concerning VAT refunds involving credit insurers and insured unpaid debts.
  • The development affects the administrative framework used to determine entitlement to recover VAT connected with insured receivables that have become unpaid.
  • Credit insurers, insured suppliers and advisers should review whether open, pending or previously rejected refund claims may be affected by the annulment.

Bulgaria

Bulgaria Proposes Mandatory E-Invoicing and Real-Time VAT Reporting from 2028

  • Bulgaria proposes mandatory structured domestic e-invoicing and real-time transaction reporting from 1 January 2028, using invoices compliant with European standard EN 16931.
  • The National Revenue Agency would process invoices, issue compliance codes and use the reported information to prepare pre-filled VAT returns for taxpayers.
  • The proposal would replace the existing sales and purchase ledgers. Businesses should monitor the consultation and distinguish the draft requirements from enacted law.

Additional coverage:

Bulgaria Plans EUR 75,000 VAT Registration Threshold in 2027 Reforms

  • Bulgaria plans to introduce a EUR 75,000 VAT registration threshold as part of reforms expected to apply from 2027.
  • The proposed threshold could change the compulsory registration position of smaller Bulgarian businesses and affect their entitlement to recover input VAT.
  • Businesses should continue applying the existing rules until legislation is enacted and the scope, effective date and transitional treatment are confirmed.

Cyprus

Zero VAT on Bread, Milk, Coffee, Meat and Sugar from October

  • Fresh, chilled and frozen beef, pork, sheep and goat meat are zero-rated from 1 October 2026 through 31 May 2027.
  • Bread, milk, coffee, sugar and baby food become zero-rated from 12 October 2026 through 31 May 2027 under the approved decree.
  • Processed meat remains subject to the existing reduced rate, while takeaway coffee, snacks and pastries remain subject to the standard VAT rate.

Czech Republic

Czech Republic Launches EET 2.0 with Major Changes

  • The Czech Republic is introducing a revised electronic sales-recording framework referred to as EET 2.0.
  • The system represents a renewed approach to digital recording and transmission of sales information and will affect point-of-sale processes.
  • Businesses should monitor scope, technical specifications, start dates, exemptions and transitional arrangements before configuring or replacing systems.

France

Choosing the Right E-Invoice Format: Factur-X, UBL or CII

  • The French reform supports structured UBL and CII invoices and the hybrid Factur-X format, which combines structured data with a readable PDF.
  • Format selection should reflect transaction complexity, customer requirements, ERP capability and the organisation’s integration with an approved platform.
  • Businesses should avoid treating the readable PDF as the controlling data source when structured invoice information is legally required.

French VAT E-Reporting: Transaction Data Obligations and Exclusions

  • French e-reporting covers transaction data for specified transactions falling outside the domestic B2B e-invoicing mandate.
  • Obligations and exclusions depend on transaction type, customer status and the scope of the French VAT rules, including B2C and cross-border supplies.
  • Businesses should map reportable transactions separately from domestic B2B structured invoices and identify the required data, frequency and transmission channel.

Additional coverage:

France Delays VAT Recodification into CIBS Until 2027

  • France delayed the transfer of VAT provisions into the Code des impositions sur les biens et services until 2027.
  • The delay concerns legislative recodification and does not itself suspend or change the substantive VAT obligations currently applying to businesses.
  • Businesses and advisers should continue using the applicable legal references while monitoring the final recodification timetable and updated cross-references.

Germany

Germany Sets 2030 Start for VAT Digital Reporting System

  • Germany has indicated a 2030 start for its VAT digital reporting system, following its phased introduction of mandatory domestic B2B electronic invoicing.
  • The reporting regime will add transaction-data obligations to Germany’s structured invoice framework and will require separate implementation planning.
  • Businesses should distinguish current invoice-receipt obligations, phased invoice-issuance requirements and the later implementation of digital transaction reporting.

KoSIT Releases XRechnung 4.0 Pre-Release with Major Billing Updates

  • KoSIT released a pre-release version of XRechnung 4.0 containing significant updates to Germany’s structured electronic-invoice specification.
  • The update is relevant to software providers and businesses that create, validate, exchange, receive or archive XRechnung invoices.
  • Organisations should assess schema changes, validation rules, mappings, testing requirements and compatibility with existing invoice-processing systems.

Germany Faces EU Infringement Action over VAT Exemption for Credit Management Services

  • The European Commission opened infringement case INFR(2026)4020 concerning Germany’s implementation of exemptions for credit and credit-guarantee management.
  • The Commission considers that German law taxes certain services that Article 135(1)(b) and (c) of the VAT Directive requires to be exempt.
  • Germany has two months to reply. The infringement procedure does not itself amend German VAT law or determine individual taxpayer claims.

Greece

Greece Extends Phase B Deadlines for Digital Delivery Notes and E-Invoicing

  • Greece extended Phase B deadlines relating to digital delivery notes and electronic invoicing, providing affected businesses with additional implementation time.
  • The extension does not remove the underlying digital compliance obligations or necessarily change the requirements applying to taxpayers in earlier phases.
  • Businesses should confirm their revised entry date, transaction scope, myDATA configuration, testing plan and contingency arrangements.

Iceland

Iceland VAT Rules for Non-Resident Digital Service Providers

  • Non-resident suppliers of digital services to Icelandic consumers enter the simplified VOES scheme when qualifying B2C sales exceed ISK 2 million over 12 months.
  • Standard-rated digital services are taxed at 24%, while e-books and qualifying electronic publications are subject to the reduced 11% rate.
  • VOES returns are filed every two months, input VAT is not deductible and businesses with a relevant Icelandic establishment cannot use the scheme.

Netherlands

Optometrists Seconded at 21% VAT: No Medical Exemption for Staff Leasing

  • A company seconded registered optometrists and orthoptists to hospitals and eye clinics where they provided services to patients.
  • The court classified the company’s supply as the provision of personnel rather than exempt medical care, considering the nature of the contractual service.
  • The medical VAT exemption did not apply and the secondment remained subject to the Dutch standard VAT rate of 21%.

Norway

Norway to Mandate SAF-T Financial Version 1.40 from 2027

  • Norway will require SAF-T Financial version 1.40 from 2027, affecting the structure and validation of accounting data provided to the tax authorities.
  • The updated specification requires businesses to reassess chart-of-account mappings, tax codes, master data and extraction routines.
  • Organisations should complete technical development, data-quality remediation and validation testing before the mandatory implementation date.

Poland

Poland Delays KSeF Penalties Until 2028 to Ease E-Invoicing Transition

  • Draft bill UD477 would postpone specified KSeF financial penalties from 1 January 2027 until 1 January 2028.
  • The proposed deferral does not postpone mandatory KSeF use or authorise invoices outside KSeF where the system is legally required.
  • Tax authorities may continue checking compliance during 2027 even though the dedicated financial penalties for specified KSeF failures are postponed.

Additional coverage:

Poland Plans Pre-Filled VAT Declarations, but Taxpayer Responsibility Remains

  • Poland is planning pre-filled VAT declarations based on information available to the tax administration through its digital reporting and invoicing systems.
  • Taxpayers will remain responsible for checking the completeness and accuracy of pre-filled information and correcting errors before submission.
  • Businesses should maintain reconciliation controls between source transactions, KSeF data, accounting records and the proposed declaration.

Poland Extends Domestic Reverse Charge on Wholesale Electricity and Gas Until 2030

  • Poland is extending the domestic reverse-charge mechanism for specified wholesale electricity, gas and emission-allowance transactions through 30 June 2030.
  • The reverse charge transfers the output VAT accounting obligation from the supplier to the qualifying customer where all statutory conditions are met.
  • Businesses should verify product scope, counterparty status, trading conditions, invoice wording and reporting treatment for each qualifying transaction.

Poland to Raise VAT on Non-Alcoholic Beverages to 23%

  • Poland approved a draft amendment ending reduced VAT treatment for specified non-alcoholic drinks and applying the standard 23% rate.
  • Affected products include non-alcoholic beer and beverages containing added caffeine or taurine, subject to the final legislative wording.
  • The measure remains a draft. Businesses should monitor enactment, effective dates, product classification and transitional pricing requirements.

Additional coverage:

Compensation for Excessive Use of Returned Goods Falls Outside VAT

  • An amount charged for damage or excessive use of returned goods was treated as compensation for lost value rather than consideration for a service.
  • No independently identifiable benefit was supplied to the customer in exchange for the payment, so the required direct link was absent.
  • The treatment remains fact-dependent, particularly where a charge may instead remunerate an extended-use, repair, trial or return service.

Additional coverage:

Portugal

Portugal Delays Mandatory SAF-T Accounting to 2027, First Filing Due in 2028

  • Portugal delayed the accounting SAF-T obligation so that the relevant accounting period begins in 2027, with the first mandatory filing due in 2028.
  • The postponement provides additional implementation time but does not remove the need to prepare accounting data in the prescribed structured format.
  • Businesses should validate chart-of-account mappings, tax codes, master data, extraction routines and reconciliation controls during the extended preparation period.

Serbia

Serbia: E-Invoicing, E-Reporting and E-Delivery Guide

  • Serbia operates SEF as a centralised clearance system, with domestic B2B electronic invoicing mandatory since 1 January 2023.
  • A SEF-generated preliminary VAT return is planned for the January 2027 tax period, with customs and farmer-purchase information added from July 2027.
  • Mandatory B2B electronic delivery notes are scheduled from 1 October 2027, while B2C transactions remain subject to separate fiscalisation rules.

Slovakia

Slovakia Revises E-Invoicing Rules Ahead of 2027 Launch

  • Slovakia revised its electronic-invoicing framework in preparation for the planned 2027 launch of the national eFaktúra regime.
  • The changes affect scope, the exchange model and procedural requirements, including the role of structured invoices and Peppol-based transmission.
  • Businesses should update project assumptions and confirm the latest legal and technical requirements before completing implementation designs.

Additional coverage:

Spain

Spain’s B2B E-Invoicing Timeline Updated: SPFE Rules and Proposed Deadlines

  • Spain’s expected B2B e-invoicing timetable has been updated following developments concerning the SPFE technical and regulatory framework.
  • Implementation dates remain connected to finalisation and publication of the implementing regulation and should not yet be treated as definitive.
  • Businesses should continue preparing structured formats, interoperability, invoice statuses, payment reporting and integration while distinguishing proposals from final law.

Additional coverage:

United Kingdom and Northern Ireland

United Kingdom Updates Northern Ireland VAT Guidance to Use Windsor Framework Terminology

  • The United Kingdom updated Northern Ireland VAT guidance to reflect Windsor Framework terminology and the current description of the special arrangements.
  • The changes concern guidance presentation and administration of VAT rules applying to Northern Ireland goods transactions.
  • Businesses should use the updated terminology when reviewing guidance, internal procedures, contracts and communications concerning Northern Ireland.

Additional coverage:

Africa

Botswana

Botswana Clarifies VAT Reverse-Charge Rules for Remote Services

  • Botswana clarified reverse-charge obligations for registered recipients of remote services supplied by non-resident businesses.
  • Registered recipients must notify suppliers of their VAT status and provide supporting registration and taxable-use information required by the guidance.
  • Certain government entities and large unregistered persons may require limited registration to report reverse-charged VAT without input tax recovery.

Additional coverage:

Burundi

Burundi E-Invoicing Rules and EBMS Compliance Guide

  • The guide explains Burundi’s electronic billing management system and the associated electronic-invoicing compliance requirements.
  • Businesses must evaluate invoice generation, transmission, validation, approved device or software requirements, correction procedures and record retention.
  • Implementation should include local registration checks, system testing, business-continuity procedures and reconciliation with VAT returns.

Ghana

GRA Clarifies VAT Registration Threshold for Businesses Above GH¢750,000

  • The Ghana Revenue Authority clarified VAT registration obligations for businesses whose taxable turnover exceeds GH¢750,000.
  • Businesses exceeding the applicable threshold must assess registration timing and the transactions included when calculating taxable turnover.
  • Organisations should maintain rolling turnover monitoring and retain evidence supporting their registration date or continued non-registration position.

Mauritius

Mauritius: E-Invoicing and E-Reporting Guide

  • The guide describes Mauritius’s electronic-invoicing and reporting framework and the compliance architecture used to submit transaction information.
  • Businesses must identify the transactions, invoice content, transmission procedures and reporting obligations falling within the framework.
  • Implementation planning should cover corrections, cancellations, archiving, system continuity, data quality and reconciliation with VAT returns.

South Africa

South Africa Publishes FAQs on the Proposed Digital VAT Model

  • South Africa published frequently asked questions concerning its proposed digital VAT modernisation model and future transaction-data reporting.
  • The proposal concerns the collection, transmission and use of transaction-level VAT information by businesses and the tax administration.
  • Businesses should use the clarification to refine readiness assessments while distinguishing consultation proposals from final legal requirements.

Americas

Bolivia

Bolivia Delays Electronic Invoicing Deadline for Some VAT Payers

  • Bolivia delayed the electronic-invoicing deadline for specified categories of VAT payer, providing additional implementation time for affected businesses.
  • The postponement applies only to qualifying taxpayers and does not necessarily alter the obligations of businesses already within earlier phases.
  • Businesses should verify their assigned taxpayer group, revised start date, invoice format, transmission method and contingency requirements.

Canada

Tax Court Limits Relief for Late GST/HST Rebate Claims

  • Canada’s Tax Court addressed the limits of relief where a GST/HST rebate claim is submitted after the statutory deadline.
  • Filing deadlines remain central to eligibility even when the underlying expenditure might otherwise qualify for a rebate.
  • Claimants should maintain deadline controls and avoid relying on discretionary relief as a substitute for timely and complete filing.

Dominican Republic

Dominican Republic Clarifies ITBIS Withholding Rules for E-Invoices

  • The Dominican Republic clarified how ITBIS withholding applies to transactions documented through electronic invoices.
  • The clarification affects the relationship between invoice data, withholding status and reporting by customers and suppliers.
  • Businesses should verify withholding rates, invoice content, reporting codes and reconciliation between withheld and declared ITBIS.

Mexico

Mexico SAT September 17 RMF Update Brings No New CFDI Requirements

  • Mexico’s 17 September RMF update did not introduce new CFDI electronic-invoicing requirements.
  • Businesses should continue applying existing CFDI rules unless a subsequent update modifies schemas, catalogues, validation or certification requirements.
  • Compliance teams should distinguish genuine CFDI changes from broader tax-rule amendments that do not alter electronic invoicing.

United States

2026 Sales Tax Changes for SaaS, Software, Streaming and Digital Products

  • The overview addresses 2026 state sales-tax changes affecting SaaS, downloaded software, streaming and other digital products.
  • Taxability differs by state and may depend on delivery method, customer type, product functionality, bundling and sourcing rules.
  • Suppliers should maintain jurisdiction-specific product taxability matrices and monitor effective dates separately for every relevant state.

Uruguay

Uruguay Extends Reduced VAT Rate for Tourism Sector Through April 2027

  • Uruguay extended the nine-percentage-point VAT reduction for qualifying tourism services through 30 April 2027.
  • The reduction requires payment by credit card, debit card or an eligible electronic-money instrument and does not apply to other payment methods.
  • Covered services include gastronomy, event catering, car rental without a driver and specified tourist-property rental intermediation.

Asia-Pacific

Bangladesh

Monthly VAT Returns Restored as Cabinet Approves Amendment Bill

  • Bangladesh’s Cabinet approved legislation restoring monthly VAT returns and changing the applicable filing cycle.
  • The amendment may shorten the period available for preparing, reviewing and reconciling VAT declarations and related payments.
  • Businesses should monitor enactment and align tax calendars, close processes, source-data availability, approvals and payment controls.

Additional coverage:

India

Assam Uses Data Analytics to Crack Down on GST Fraud

  • Assam is using data analytics to identify potential GST fraud and non-compliant transaction patterns across taxpayer records.
  • The approach strengthens cross-checking of returns, invoices, registrations and other available data and may increase targeted investigations.
  • Businesses should investigate mismatches proactively and ensure consistency between invoice data, GST returns, e-way bills and accounting records.

Indonesia

Indonesia Introduces New VAT Collection Mechanism for Cross-Border Digital Services

  • Indonesia introduced a new VAT collection mechanism for qualifying cross-border digital services supplied to customers in Indonesia.
  • The rules affect non-resident digital businesses and may require registration, VAT collection and periodic reporting.
  • Suppliers should review customer-location evidence, invoicing, tax calculation, return filing, payment procedures and platform responsibilities.

Additional coverage:

Singapore

Singapore Updates GST Guidance on Sale and Disposal of Business Assets

  • Singapore updated GST guidance concerning the sale, disposal and private use of business assets.
  • The GST treatment depends on whether input tax was claimed and whether the disposal constitutes a taxable supply.
  • Businesses should integrate asset-register data with GST coding, disposal approvals, invoice procedures and return reporting.

Uzbekistan

Uzbekistan Expands Tax Rules for Digital Services and E-Commerce

  • Uzbekistan expanded its tax framework for digital services and e-commerce, affecting foreign suppliers and online platforms.
  • The rules address transactions with customers located in Uzbekistan and may create registration, collection and reporting obligations.
  • Businesses should review customer-location evidence, platform responsibilities, tax calculation, invoicing and compliance procedures.

Vietnam

Vietnam’s E-Commerce Law and Decree 248: Key Compliance Updates

  • Vietnam’s e-commerce framework and Decree 248 introduce updated compliance requirements for businesses and digital platforms.
  • The rules affect registration, transaction reporting, platform responsibilities and the administration of online commercial activity.
  • Resident and non-resident operators should map affected business models and identify required system, contract and reporting changes.

Middle East

Oman

Oman Updates Zero-Rated VAT List for Food Commodities

  • Oman updated and expanded the list of food commodities qualifying for the zero VAT rate.
  • The list covers specified food items and relevant food-production inputs, subject to the official product descriptions and classifications.
  • Businesses should update product tax codes, pricing and invoice controls using the legally applicable descriptions rather than broad commercial categories.

Additional coverage:

United Arab Emirates

UAE Advances E-Invoicing Pilot as Five-Corner Model Goes Live

  • The UAE advanced its electronic-invoicing pilot based on a five-corner exchange model involving businesses, accredited service providers and the tax authority.
  • The pilot supports preparation for the broader UAE e-invoicing programme and testing of document exchange and reporting processes.
  • Businesses should assess service-provider connectivity, structured-data readiness, invoice validation, acknowledgements, reporting, archiving and exception handling.

UAE Amends VAT Rules on Input Recovery, Cash Payments and Composite Supplies

  • The UAE amended VAT rules affecting input tax recovery, specified cash payments and the classification of composite supplies.
  • Each amendment has separate legal conditions and operational consequences and should not be applied as one general rule.
  • Accounts-payable, tax determination, invoice validation and contract-review procedures should be updated where the amended provisions apply.

Customs, Tariffs and Border Taxes

Europe

European Union

EU Customs Reform Enters into Force with New Authority and Data Hub

  • The EU customs reform provides for a new EU Customs Authority and a central EU Customs Data Hub.
  • The reform is intended to centralise data, strengthen risk management and modernise supervision of cross-border trade and e-commerce.
  • Businesses should monitor staged implementation and resulting changes to customs data, authorisations, platform responsibilities and operating models.

Commission Challenges Seven Member States over Delayed Centralised Clearance for Import Deployment

  • The Commission opened proceedings against Belgium, Greece, France, Hungary, the Netherlands, Poland and Portugal over delayed Centralised Clearance for Import deployment.
  • CCI allows authorised businesses to lodge declarations in their Member State of establishment while goods are presented in another Member State.
  • The seven Member States have two months to respond. Businesses should verify national availability and applicable fallback arrangements.

Asia-Pacific

Malaysia

Malaysia Removes 10% Import Duty on Small Gold Bars

  • Malaysia removed the 10% import duty previously applying to qualifying small gold bars.
  • Importers must verify whether individual products meet the relevant weight, tariff classification and other eligibility conditions.
  • Customs declarations, product master data, purchasing terms and landed-cost calculations should be updated for qualifying imports.

Excise and Other Indirect Taxes

Middle East

Qatar

Qatar Updates Excise Tax Framework and Increases Customs Tariffs on Selected Products

  • Qatar updated its excise-tax framework and increased customs tariffs on specified products.
  • The measures require separate assessment of excise and customs consequences because the applicable tax bases and procedures differ.
  • Importers should review product classification, duty rates, excise treatment, pricing, declarations and the effective dates for individual goods.

Corporate, Personal and Cross-Tax Administration

Middle East

Turkey

Turkey Clarifies Tax Treatment for Paid Subscription Income on Social Media

  • Turkey clarified the tax treatment of income earned through paid subscriptions on social-media platforms.
  • The treatment depends on the applicable taxpayer regime, source of income and conditions attached to any simplified taxation mechanism.
  • Content creators and platforms should review income reporting, withholding, banking and indirect tax obligations separately.

World Developments

World

World

E-Invoicing and E-Reporting Developments in the News in Week 40/2026

  • The weekly overview consolidates e-invoicing and e-reporting developments across multiple jurisdictions, including Croatia, Denmark and France.
  • Croatia is upgrading MIKROeRAČUN, Denmark adjusted the timing of its next phase and France issued transaction and payment e-reporting guidance.
  • The overview should be used with the linked country articles to identify legal status, transaction scope, technical requirements and implementation dates.

Global E-Invoicing and E-Reporting Regulatory Update: September 2026

  • The September regulatory update consolidates e-invoicing and transaction-reporting developments published across multiple countries during the month.
  • It provides an overview of mandate timing, technical changes, implementation proposals, structured formats and reporting models.
  • Businesses should verify each development against the related country article before changing systems, compliance scope or implementation dates.

105 Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates and ViDA Initiatives

  • published 105 country profiles covering electronic invoicing, digital reporting, electronic transport documents, SAF-T and ViDA initiatives.
  • The profiles provide jurisdiction-specific information about scope, implementation timing, structured formats, reporting architecture and compliance responsibilities.
  • Individual profiles should be reviewed when determining requirements because legal status, transaction coverage and technical models differ significantly by jurisdiction.

E-Invoicing and E-Reporting Explained: Peppol and the Four-Corner Model

  • The article explains the Peppol four-corner model, in which suppliers and customers exchange structured documents through their respective access points.
  • The model separates business applications from the network infrastructure used to route, validate and securely exchange electronic documents.

Organisations should distinguish Peppol document exchange from any separate legal obligation to report invoice data to a tax authority

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