VAT news & updates
across 150+ countries.

UAE: The Ministry of Finance has extended the deadline for appointing an Accredited Service Provider to 30 October 2026, while the e-invoicing go-live date remains 1 January 2027. Businesses with revenue of AED 50 million or more must now plan for ASP selection and onboarding before the new deadline.

Luxembourg has introduced an 8% reduced VAT rate for the construction of affordable rental housing, down from the standard 17%. The relief applies to qualifying developments that meet conditions on property size, sale price, rental levels and tenant income. The measure is part of a broader housing package announced for 2026.

Switzerland: The Swiss Federal Tax Administration has opened a consultation on draft VAT guidance for e-sports, covering the taxability of virtual sporting events, entry fees, prize money and online access services. The guidance clarifies that electronic sporting events held in virtual environments are not exempt from VAT, and that entry and registration fees are taxable supplies. Online access services for participants and viewers are treated as electronic services subject to place-of-supply rules.

In Nepal, the Inland Revenue Department issued a public notice on 15 July outlining VAT obligations for rideshare service providers. The notice sets a 5% VAT rate on rideshare transportation services, requires operators to issue tax invoices, and applies a 13% VAT rate to platform commissions.

EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.

France's e-invoicing mandate will take effect on 1 September 2026, requiring all registered companies to issue and receive e-invoices and large and mid-sized firms to report electronically. The final technical guidelines from AFNOR and the AIFE's external specifications have been released, while the pilot phase shows low participation rates.

The United States has announced a 25% tariff on most Brazilian imports, effective 22 July 2026, under Section 301 of the Trade Act. The measure targets alleged unfair trade practices, with exemptions for goods such as beef, orange juice, aircraft parts and energy products, and a potential additional 12.5% duty if a forced-labour probe concludes.

The UK government brief clarifies that supplies of GMC registered locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. It also provides guidance on claiming refunds for overdeclared output tax on supplies made within the last four years, and outlines the error correction notification process.

France's e-invoicing pilot program begins on 1 September 2026, with a voluntary testing phase from February to August 2026. The pilot allows businesses to test mandatory B2B e-invoicing and B2C/cross-border e-reporting before the mandatory deadline. Participation is voluntary but offers insight into data flow between trading partners, accredited platforms and tax authorities.

Indonesia's DGT introduces an 80% threshold for accelerated tax refunds for low-risk VAT-registered persons. The threshold requires qualifying activities to account for at least 80% of total eligible supplies. Taxpayers below the threshold still receive refunds, but through the regular audit process.

Colorado expands sales tax to digital software under House Bill 26-1223, effective 1 January 2027. The bill removes exemptions for downloaded and remotely accessible software, potentially including SaaS.

The United States will impose a 25% tariff on most goods imported from Brazil starting 22 July 2026. The measure, triggered by a Section 301 investigation over digital trade and deforestation concerns, exempts products such as beef, coffee, and aircraft parts.