1st February 2026: 2-phase mandatory KSeF B2B e-invoicing The Polish Ministry of Finance has confirmed the early 2026 launch of mandatory KSeF e-invoicing: 1 Feb 2026: large taxpayers, over PLN 200 million (€46m) per annum turnover in the previous year; and 1 Apr 2026: other
Government submits regulations to Congress for implementation of VAT 2026 to 2032 The Brazilian government on 24 April 2024 presented a Bill to Congress with the regulations to introduce the new VAT regime. This was approved by the Brazilian government in December (see below) to
Non-resident e-services VAT obligations Mozambique implemented Value Added Tax on non-resident providers of digital services in 2017. This followed the OECD model, requiring VAT to be charged and collected in the country of resident of the consumer. B2B services are treated as nil-rated by the foreign
Preparations to replace GST with VAT The Department of Domestic Tax at the Liberia Revenue Authority (LRA) is stepping-up its preparations for the implementation of a full Value Added Tax regime. Implementing legislation has been completed as part of Liberia’s commitment to the Economic Community
Scheduled 30 Apr 2024 UK-EU customs checks delayed again The UK government is to delay for a sixth time some meat, dairy and plant product customs EU import checks. These were scheduled to come into effect on 30 April 2024. The checks are part of
0.5% effective WHT by platform operators on sellers of goods or digital services The Philippines Bureau of Revenue has delayed by 90 days the imposition of a 1% Withholding Tax on 50% of income (0.5% effective rate) on income paid to non-resident sellers by “E-marketplace
Changes to country of taxation travel, culture, sport and other events From 1 January 2025, the place of supply VAT rules in Switzerland are changing for a number of cross-border supplies. For services, the ‘general rule’ in Switzerland is that VAT is due in the
How large language model Artificial Intelligence can help get VAT right Generative Artificial Intelligence based on large language models offer exciting opportunities to enhance the accuracy and efficiency of global VAT determination. And harnessed with carefully curated VAT or GST legislative databases, it offers the
VAT and excise law still interpretated in line with EU VAT law HMRC has confirmed that UK VAT and excise legislation should continue to be interrupted as EU law three years after Brexit (UK left the EU VAT union on 1 January 2021). But the
New 2025 schema for SAF-T eVAT returns Norway is to update its schema to version 1.3 from 2025 for its version of the OECD’s Standard Audit File for Tax (SAF-T). This includes v1.3 SAF-T Financial. Norway replaced its bi-monthly Value Added Tax return with SAF-T
