Transaction-level VAT calculations and deductions reporting with monthly return Slovenia is to impose VAT Ledger reporting alongside the periodic VAT return. The new measure, now enacted in the VAT Act, will come into effect from 1 July 2025. It will cover two sections: Sales VAT
European Commission grants extension of anti-VAT fraud measure until February 2028 Poland has won an extension of its derivation from the EU VAT Directive to impose withholding VAT, or split payments, on certain goods and services transactions. The measure, approved by the EU Council, was
Voluntary e-invoicing platform for small taxpayers until mandatory Jan 2026 VERI*FACTU The Spanish Treasury is launching on 1 July 2025 a free, voluntary e-invoicing service for small companies and freelancers. This will enable them to start sending electronic invoices to their customers and reporting transactions
2025 Finance Act proposes retrospective 1 Jan 2025 levying 19% VAT on electronic services The West African country of Republic of Niger’s Parliament, National Assembly, has approved the Government’s 2025 budget, which includes imposing VAT on the sale of digital services to consumers. This will
Ministry of Finance launches 2025 evaluation into e-invoicing and digital bookkeeping Skatteetaten, the Norwegian Tax Administration, is to review the options for the introduction of mandatory e-invoicing and digital bookkeeping. The Ministry of Finance has asked for initial proposals by June 2025, is already favouring
Kenya to fall into line with $250 billion OECD global tax reforms – unlocks US free trade deal Kenya has approved in December its Tax Laws (Amendment) Bill 2024, including replacig its existing 2021 1.5% Digital Services Tax (DST) as it withdraws its objections to the
Switch to VAT registrations for non-residents instead of Withholding VAT Ecuador has withdrawn the option to use withholding VAT on digital services purchased via non-resident marketplaces or payment aggregators. This updates the 16 September 2020 introduction of indirect taxes on non-resident providers. A new law,
Competitiveness report highlights VAT compliance as major headache A 2025 EU Annual EU Single Market and Competitiveness Report (ASMCR) is to call out VAT compliance as the lead barrier to successful trading in the EU Single Market. The report was due on 15 January, but
A progressive VAT regime via real-time adjustments to rates based on individuals’ economic position Uruguay is proposing to be one of the first countries (Uzbekistan was the pioneer with app-based VAT refunds in 2024) to roll out live VAT rate adjustments for its population based
US presidential election means OECD Pillar 1 tax agreement unlikely Digital Service Taxes back on agenda with risk to tariff retaliation See our DST country implementations tracker. The OECD’s negotiations with around 120 counties on rewriting the rules on taxing cross-border digital services (‘Pillar 1′)
