VAT & Indirect Tax Intelligence
VAT news digest
Curated from global sources. Twice-weekly digest, free.
Gibraltar will introduce a Transaction Tax under the UK-EU agreement, replacing import duties and aligning its indirect tax regime with the EU. The provisional implementation starts on 15 July 2026, with rates rising to 16% in 2027 and 17% in 2028, while a 5% reduced rate and zero rate apply to specific goods.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Greece: From 1 October 2026, all Greek businesses must issue B2B invoices through a certified e-invoicing provider or the AADE API, regardless of turnover. The change extends the earlier requirement that applied only to firms with turnover above 1 million euros, and non-compliance can incur fines up to 2,500 euros per violation.
The UAE Ministry of Finance and Federal Tax Authority have launched the pilot phase of the country's e-invoicing system, starting 1 July 2026. The pilot will test the 5-corner model and voluntary implementation is available, while mandatory deadlines for high-revenue businesses are set for 30 October 2026 and 1 January 2027.
France requires all VAT-registered businesses to receive electronic invoices via a Plateforme Agréée from 1 September 2026. Large and mid-size companies must also issue through a PA from that date, while SMEs will follow in September 2027. More than 1.4 million French companies already have a live e-invoicing address.
France's mandatory e-invoicing and e-reporting reform remains due 1 September 2026, with DGFiP issuing a practical guide that allows temporary flexibility for implementation difficulties but does not alter the legal deadline. The guide permits businesses to use alternative channels such as email or PDF during the start-up phase, provided they document corrective actions and maintain continuity of invoicing and payments.
Tanzania has increased its Digital Service Tax rate from 2% to 3% effective 1 July 2026. The first return using the new rate must be filed and remitted by 20 August 2026.
Italy: The ECOFIN Council has approved the extension of the VAT split-payment system, allowing continued use of the split-payment mechanism for specified recipients. The decision, adopted on 10 July 2026, confirms that suppliers will receive the taxable amount while VAT is paid directly to a blocked bank account.
Ireland: The 9% VAT rate for food, catering and hairdressing services became permanent on 1 July 2026, replacing the temporary measure. The standard 13.5% rate continues to apply to hotel accommodation, while the reduced rate also covers food and catering services provided by hotels.
Malaysia has required all taxpayers with annual revenue exceeding RM5 million to implement e-invoicing since 1 August 2024. The Inland Revenue Board has used e-invoice data to improve tax collection, and the cabinet is reviewing the system amid concerns from BN about its burden on traders.
France confirms a 10% reduced VAT rate for intermediate rental housing (LLI) under CGI art. 279-0 bis A, effective 8 July 2026, with clarifications on serviced residences, dismemberment, and social mix. The updated BOFiP also clarifies VEFA chargeable events, resale and vacancy rules, and removes the 20% rate risk for VEFA contract assignments.
Nigeria's NRS and DigiTax are expanding e-invoicing support for businesses, with large taxpayers already onboarded and medium-size firms set to join later this year. The framework requires invoices to be transmitted via the Merchant Buyer Solution platform, where each transaction receives an Invoice Reference Number.
France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.
The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.
EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.
Today's VAT headlines highlight a mix of constitutional, regulatory and policy developments across regions. The Supreme Court confirmed the constitutionality of the refund scheme for foreign tourists in APAC, while a European appeals court extended VAT exemption to education services; in the United States, California's SB 122 broadens the
