Richard Asquith - vatcalc.com

UN cross-border services tax plan collides with VAT

11 September 2026 in

Europe seeks opt-outs from new UN source-country taxing rights as international tax rules follow VAT towards the customer The United Nations is developing new rules to give countries greater rights to tax income earned by foreign suppliers of cross-border services, potentially extending source-country taxation even

ViDA’s overlooked 2028 digital identity challenge

10 September 2026 in

Single VAT Registration

What happens when the VAT number can’t be verified? July 2028 EU’s Single VAT Registration reforms will make VAT numbers more important than ever. But what happens when they cannot be validated? One of the least discussed elements of the EU’s VAT in the Digital

Forget raising VAT. Could cutting it actually raise growth

8 September 2026 in

VAT cut

Temporary VAT cuts have a mixed record. But targeted correctly, could VAT become a fiscal multiplier rather than simply a revenue raiser? VAT is normally the tax governments turn to when they need money. Broad base. Reliable revenues. Difficult to avoid. But there is another

ViDA’s EDIFACT block to cost billions

7 September 2026 in

Digital Reporting requirement

July 2030: should the EU harmonise invoice data, not the format? Challenges to ViDA’s exclusion of EDIFACT as businesses warn billions in costs to changing established invoicing formats The EU has a strong reason for harmonising electronic invoicing - but the focus has been on

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EU OSS & IOSS VAT revenues pass €125 billion in 5 yrs

6 September 2026 in

IOSS

One Stop Shop & Import One Stop Shop VAT revenues pass €125 billion as ViDA prepares to extend the single registration model. The EU’s e-commerce VAT reforms have now collected more than €125 billion in VAT through the One Stop Shop (OSS) and Import One

France B2B e-invoicing & B2C e-reporting now live

1 September 2026 in

e-invoice

B2B Peppol e-invoicing & B2C e-reporting mandated Sept 2026; SME's Sept 2027 From 1 September 2026, large and intermediate-sized businesses must issue electronic invoices and submit transaction data through the new e-reporting regime, with SMEs following a year later. DGFiP has confirmed limited enforcement until

France’s e-reporting examples for non-residents

1 September 2026 in

France

France’s e-reporting net is wider than many foreign sellers think France's e-invoicing and e-reporting mandate is now live since 1 September 2026. For non-residents with a French VAT number, they are excused from the exchange of e-invoicing, but are subject e-reporting for non-resident rules. However,

EU ViDA Transfer of Own Goods reduces VAT registrations July 2028

23 August 2026 in

EU targets e-commerce & warehouse multiple VAT registrations with OSS single VAT return option The European Commission has published the first detailed technical rules for the Transfer of Own Goods (TOOG) scheme, one of the flagship measures within the VAT in the Digital Age (ViDA)

EC operational framework for ViDA Single VAT Registration

22 August 2026 in

Implementing regulation sets the technical for OSS expansion and 2028 Single VAT Registration reforms The European Commission has published Commission Implementing Regulation (EU) 2026/1869, providing the detailed technical and administrative rules needed to operate the Single VAT Registration (SVR) pillar of the VAT in the

Brazil’s VAT split payments delay

21 August 2026 in

Brazil VAT

July 2027 delay to rollout of 3-model split payments of new CBS and IBS indirect taxes to authorities Brazil has provided further detail on how its radical split payment VAT mechanism will be introduced under the new CBS and IBS regime (similar to VAT). Although

Author: Richard Asquith

UN cross-border services tax plan collides with VAT

ViDA’s overlooked 2028 digital identity challenge

Forget raising VAT. Could cutting it actually raise growth

ViDA’s EDIFACT block to cost billions

EU OSS & IOSS VAT revenues pass €125 billion in 5 yrs

France B2B e-invoicing & B2C e-reporting now live

France’s e-reporting examples for non-residents

EU ViDA Transfer of Own Goods reduces VAT registrations July 2028

EC operational framework for ViDA Single VAT Registration

Brazil’s VAT split payments delay

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