3 digital platforms appeal Italy’s VAT assessment on their barter exchange of free platform access for users’ data It is being reported by Reuters that Meta, X and LinkedIn have appealed at tax court the VAT assessments they are facing on the free exchange of
E-invoicing mandates may not include non-residents without VAT Fixed Establishment; but e-reporting may The European Commission’s VAT Committee has opinion that non-resident, VAT-registered in any EU member state should not be included in e-invoice mandates. Only those with a in-country Fixed Establishment (e.g. a local
European Commission looks for Spring 2026 adoption of standardisation of e-invoicing messaging The EC is launching a public consultation on a draft proposal to harmonise the structured e-invoicing messaging adopted across the 27 member states. This could be adopted by the EC in second quarter
Denmark seeks agreement on 2028 Customs Reforms and Energy Taxation Directive From 1 July to 31 December 2025, Denmark holds the Presidency of the Council of the European Union. During its six-month term, Denmark has set ambitious goals to conclude major EU legislative files, notably
Potential rise to 10% GST rate; modernisation of design and requirements Australia is taking a hard look at its 25 year-old Goods and Services Tax (GST) system, with fresh momentum building to overhaul the indirect tax regime that many see as riddled with inconsistencies and
Delays on foreign providers 17 March 2025 obligation to register and collect VAT on B2C electronically supplied services The East African state of Federal Democratic Republic of Ethiopia extended VAT collection obligations to non-resident providers of digital services, effective 17 March 2025. This was provided
2025 EC study on the challenges of VAT beyond ViDA European Commission launched a study into the challenges of VAT reform after EU VAT in the Digital Age. This complete preliminary review by the end of June. It is not expected that this report will directly
Ministry of Finance consultation on 2-year phased launch of digital books and e-invoicing On 1 July 2025, the Norwegian Ministry of Finance launched a consultation on a phased introduction of electronic invoicing and digital bookkeeping requirements. Update to Bookkeeping Act and Regulations The Ministry’s proposal
Option to defer import VAT payments until next VAT return The Slovak Republic now enables importers to avoid the cash payment of import VAT by introducing deferred VAT from 1 July 2025. This initially is only available to resident business; but becomes available to non-resident
