


Nigeria FIRS B2B e-Invoice & B2C e-reporting 2025 rollout
2025 phased pre-clearance E-invoicing and e-reporting mandate underway The Nigerian tax authority, Federal Inland Revenue Service (FIRS) has confirmed a pilot and launch of its Merchant Buyers’ Service Solution (FIRSMBS) mandate. This includes: B2B pre-clearance structured e-invoicing between businesses; and B2C transactions must be e-reported

2025 global VAT / GST changes

Azerbaijan VAT digital services Jan 2026
1 January 2026 VAT non-resident providers of e-services replaces Withholding Tax From 1 January 2026, non-resident providers of digital services to Azerbaijani consumers will be mandated to register with the tax administration and levy 18% VAT. Currently, there is a voluntary VAT regime – where

Taiwan VAT foreign digital services update
Rise in the VAT registration threshold for non-resident providers of digital services From 1 April 2025, the Value Added Tax registration threshold for foreign providers of digital services to Taiwanese consumers was raised from TWD 480,000 to TWD 600,000 (approx $18,500). VAT was imposed non-resident

Aruba 12.5% VAT implementation on hold
2024 elections fail to deliver mandate for introduction of VAT The Dutch Caribbean dependency has put on hold the introduction of VAT . This follows the December 2024 elections which AVP and FUTURO parties’ political agreement failed to settle on the replacement of the existing

2025 VAT country guides

EU ViDA Platform Economy ride & accommodation Jul 2028 to Jan 2030
Pillar 2 ViDA, ride & accommodation platforms adopt VAT Deemed Supplier Regime Voluntary 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, which entered into force 14th April 2025, ride and accommodation marketplaces / digital platforms

Brazil Nota Fiscal Eletrônica VAT implementation update

Namibia VAT digital services 2025
2025/26 Budget statement announces plans to implement VAT collections on foreign providers of digital services The south west African country of Namibia’s 2025/26 budget has confirmed that new legislation is bring prepared to extend the VAT net imported digital services to local consumers. The implementation