Electronic Billing System third wave taxpayers 2026 In the 2025-26 Budget, the third wave of taxpayers were confirmed to be mandated for e-invoicing for businesses operating based on a Continuous
Budget imposes VAT obligations on non-resident digital services and platforms Jan 2026 The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers
Accounting Law modified delay to B2B e-invoicing & e-reporting mandate to 1 Jan 2028; consultation launched The Latvian parliament, Saeima, adopted changes on 5 June 2025 to the Accounting Law
France Opens Public Consultation on Ending Reduced VAT for Electricity and Gas Subscriptions On 5 June 2025, the Directorate-General for Public Finance launched a public consultation on proposed VAT reforms affecting
New guidelines on: e-invoice numbers; use cases; and services providers The Ministry of Finance has published Circular 32/2025 which provides guidelines on several aspects of the national e-invoicing rules: Use
VAT audits expand as SARA targets compliance gaps amid fiscal pressure Following a political backlash that threatened the cohesion of South Africa’s ruling coalition, the government has formally abandoned its
Federal Tax Authority: new definitions, exemptions but challenges remain The United Arab Emirates (UAE) Federal Tax Authority has provided guidance to address the taxation of virtual assets, offering businesses clearer
Talks talks progress on consolidating 12% Goods and Services Tax slabs India’s GST Council, which overseas the operations of Goods and Services Tax, is likely to take up the withdrawal
Raised thresholds for declarations for EU intra-community dispatches and arrivals to Denmark Denmark has raised its Intrastat reporting thresholds to the following levels from 1 January 2025: Arrivals DKK 42m
Simplified Triangulation – What if middleman / intermediary party has VAT number in other states? Who is responsible for transport? Triangulation still permitted? For businesses with complex cross-border chain supplies
Pre-filled VAT returns for domestic taxpayers based on invoice submissions As part of its Tax Simplification Agenda, the Portuguese government has introduced the pre-filled VAT return mechanism (‘declaração periódica automática’),
July 2025 mandate for large taxpayers completes The Tunisian Directorate-General for Taxes (DGI) has warned that all large taxpayers must be signed up for the TradeNet (TTN) platform to report
Phased introduction of 28% CBS and IBS taxes pilot starts Between 2026-33 Brazil will phase a switch from PIS, Cofins, ICMS and ISS indirect taxes to the new federal CBS
Nov 2025 ARCA mandates “Simple VAT” digital VAT books, reducing bureaucracy and offer of pre-filled returns The Customs Collection and Control Agency (ARCA) made official on 1 June the mandatory
5% sales tax on online advertising revenues earned from Austrian users In 2020, Austria introduced a Digital Services Tax (DST) as part of a broader digital tax package, targeting large
New government to drawing-up 10% digital advertising DST The new Merz Federal government is considering a 10% levy on large digital platforms such as Google and Meta. In the current
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