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
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
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
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
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
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
