VAT & Indirect Tax Intelligence
VAT news digest
Curated from global sources. Twice-weekly digest, free.
Morocco’s General Directorate of Taxes (DGI) has launched a new online platform for collecting VAT on remote digital services. Non‑resident companies providing digital services to Moroccan customers must register, obtain a tax ID, file quarterly declarations and maintain transaction registers from 11 June 2026.
Today's VAT news highlights key developments in Europe and the Americas, with notable rulings from the EU High Court and the French Supreme Court. Updates to VAT regulations in Serbia and guidance on VAT liability for electric vehicle charge points in the UK are also featured. Additionally, a review of Illinois sales tax and recent briefs from Revenue and Customs provide further insight into the evolving tax landscape.
Today's VAT news highlights key developments in the Middle East and Europe, including an extension to the UAE's e-invoicing mandate deadline. Additionally, we examine the intricacies of VAT obligations, deadlines, and requirements in Poland, providing insight for businesses operating in the region. These updates are crucial for companies to ensure compliance with evolving tax regulations in these jurisdictions.
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Poland’s Ministry of Finance has drafted a regulation aligning foreign VAT refund procedures with the KSeF mandatory e‑invoicing platform. The draft requires foreign businesses to reference KSeF invoice identification numbers in refund claims, with transitional measures for claims before 1 January 2026. EU and non‑EU businesses must provide KSeF references or supporting invoice documentation depending on availability.
The CJEU ruled that profit margin adjustments in transfer pricing mechanisms do not automatically constitute consideration for a VATable service. The ruling clarifies that such adjustments may be treated as retroactive purchase price adjustments if not remuneration for a service, affecting the taxable amount of the original supply. This decision provides guidance for intra‑group arrangements and the need for a direct link between services and consideration.
The EU Court ruled that Stellantis’s price adjustments with local dealers are not taxable services, meaning the automaker does not owe VAT on those adjustments. The case involved agreements between Stellantis’s Portuguese unit and dealers that included price adjustments based on dealers’ expenditures to ensure a fixed margin. Portugal’s tax authority had challenged the arrangement.
Illinois imposes a statewide sales tax of 6.25% with local jurisdictions able to add additional rates. Remote sellers with over $100,000 in sales must register and collect tax, and exemption claims require an STAX-1 certificate. Filing can be done electronically via My Tax Illinois or on paper using forms ST‑1, ST‑2, and ST‑44.
This UK government brief outlines HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points, following a First‑tier Tribunal decision involving Charge My Street Limited. It clarifies how such supplies are treated for VAT purposes and provides guidance for suppliers and users.
The French Supreme Court reaffirmed that contractual arrangements determine the recipient of services for VAT purposes in the American Express case. It ruled that issuer commissions are considered services supplied to a non‑EU recipient, allowing the French entity to recover VAT on those commissions. The decision reinforces the importance of economic substance and contractual reality in VAT treatment.
UAE's Ministry of Finance has extended the deadline for large taxpayers to appoint an Accredited Service Provider (ASP) to 30 October 2026, while keeping the mandatory e‑invoicing go‑live dates unchanged. Large businesses must issue e‑invoices via the Peppol network in PINT AE format from 1 January 2027, with smaller businesses and government entities following in July and October 2027 respectively. The amendment also introduces a white‑label mechanism for ASP accreditation, allowing UAE‑based firms to partner with international technology providers.
The UAE Ministry of Finance has postponed the first phase of its e‑invoicing mandate, extending the deadline for large businesses to appoint an Accredited Service Provider (ASP) to 30 October 2026. The broader implementation timeline remains unchanged, with the pilot phase launching on 1 July 2026 and mandatory e‑invoicing via the Peppol network scheduled for 1 January 2027 for large firms, 1 July 2027 for smaller businesses, and 1 October 2027 for government entities.
Poland’s VAT regime requires businesses to file the JPK_V7 XML report by the 25th day of the month following the billing period, with a 12% annual statutory interest on late payments. Small businesses benefit from a turnover exemption that rises from 200,000 PLN to 240,000 PLN in 2026, while refund processing times are shortened to 40 days. Penalties include a 500 PLN fine per JPK error and a 14‑day correction window.
The UAE Ministry of Finance has extended the deadline for appointing Accredited Service Providers (ASPs) for the eInvoicing system to 30 October 2026. Entities with annual revenues exceeding AED 50 million must fully implement eInvoicing by 1 January 2027. Amendments to Ministerial Decisions now allow local firms to partner with third‑party providers, and 32 ASPs have been approved.
The Ministry of Finance has extended the deadline for appointing Accredited Service Providers (ASP) for e‑invoicing to 30 October 2026 for businesses with annual revenues above AED 50 million. The mandatory implementation deadline remains 1 January 2027. The amendment also introduces a white‑label framework enabling UAE firms to partner with international providers.
The May 2026 Global VAT Guide compiles key VAT developments across 12 jurisdictions, highlighting new compliance requirements such as Belgium’s bank account change, Poland’s updated JPK_VAT guidance, and Bulgaria’s removal of the reverse charge clause for goods with installation. It also notes updates to Germany’s Form USt 1 TN and the launch of Belgium’s SME ePortal for quarterly returns. The guide serves as a concise reference for businesses to stay compliant with upcoming regulatory changes.
Utah has enacted legislation extending sales and use tax to a broad range of digital products and subscription-based services effective 1 July 2026. The new rules tax payments for access to digital audio/video, streaming, gaming, e‑books, music, SaaS, and cloud‑hosted software, with a 4.7 % rate and a $100,000 remote‑seller threshold. Existing services under the Multi‑Channel Video or Audio Service Tax Act remain exempt to avoid double taxation.
