Which countries do not apply VAT reverse charge on B2B cross-border electronic, broadcast and telecoms services Over 120 countries have VAT obligations on digital services when supplied by non-residents to consumers. For B2B cross-border transactions, most countries shift the VAT obligations to the business customer
Introduction of GST will require non-resident digital service providers to register and charge indirect tax The eastern Himalayan state of Bhutan GST implementation is now scheduled for January 2026. Service providers will be obliged to register, and report to the tax authorities when they pass
Diverse country standards; manual reconciliation; invoice and return mismatches; and differences to returns Across Europe, tax authorities are turning to Standard Audit Files for Tax (SAF-T) as part of their push toward digitalisation and real-time oversight. While the idea is simple — standardised electronic reporting
On pause: SAF-T UA for transactional level reporting, initially on-demand; missed its 2025 launch The Ukrainian Ministry of Finance has withdrawn on 17 July 2025 plans for mandatory SAF-T reporting. It had adopted an optional Standard Audit File for Tax (SAF-T) regime from 1 January
Slovakia mulls Digital Services Tax on global tech giants Slovakia’s Investment Ministry is pushing for the country to adopt a domestic digital services tax as part of efforts to strengthen public finances. The proposal could generate between €30 million and €100 million annually, depending on
Real-time invoice reporting updated 15th Sept 2025 Hungary’s National Tax and Customs Administration (NAV) is updating its Online Invoice real-time reporting system to improve data accuracy and quality from 15th September 2025: 3 new WARN messages added which indicate potential content inaccuracies that should be
Completion of e-invoicing launch brought forward to June 2026 The Israeli Tax Authority has confirmed bringing forward from January 2028 to June 2026 the completion of the six-phased launch of its centralised Continuous Transaction Control (CTC) based electronic invoicing regime. The first phase started in
