VAT & Indirect Tax Intelligence
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European Union: The European Commission has published implementing legislation for the ViDA Single VAT Registration regime, setting technical and administrative rules. The regulation provides the framework for the 2027 OSS expansion and the 2028 Single VAT Registration reforms. It introduces electronic registration forms and updated VAT return messages for the Transfer of Own Goods scheme.
Today's VAT headlines focus on the expanding scope of digital and e‑invoicing rules and the impact of new rates on emerging sectors. Maryland is introducing a sales‑
Here are this week's top VAT and indirect tax updates.
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Luxembourg will introduce mandatory electronic invoicing for domestic B2B transactions from 2028, with reception required from 1 January 2028 and issuance from 1 July 2028 for large and medium enterprises, expanding to all businesses by 1 January 2029. The draft law mandates compliance with the EN 16931 standard and a Peppol 4-corner model, with no real-time reporting to the tax authority.
Nigeria: Large taxpayers will face fines from 31 July if they fail to onboard to the NRS e-invoicing system. The penalties include a ₦200,000 fine per infraction, a 100 per cent surcharge on tax due, and interest at the Central Bank of Nigeria Monetary Policy Rate plus two points.
Maryland will exempt intra-group digital services from sales and use tax from 1 July 2026. The exemption applies to services supplied between affiliated group members. The change follows House Bill 898 adopted on 12 May 2026.
Spain proposes raising the VAT rate on short-term rentals from 10% to 21% and tightening rules for digital booking platforms. The proposal also allows municipalities to raise property tax surcharges for non-EU buyers and imposes new reporting and penalty regimes on platforms.
France's e-invoicing reform is clarified by a decree and order dated 27 July 2026, which came into force on 29 July 2026. The texts set new platform requirements, data transmission deadlines and invoice format rules for all businesses.
Oman has accredited ClearTax’s Oman entity as an e-invoicing service provider under its Fawtara programme. The first phase, starting in August 2026, will cover 100 large VAT-registered companies.
The United Kingdom’s Commercial Payments Bill will cap payment terms at 60 days and introduce 8% interest on late payments, while the e-invoicing mandate requires all VAT-registered businesses to exchange structured invoices over Peppol by 1 April 2029. Both measures aim to tackle the £11 billion annual cost of late payments, but the article argues that e-invoicing alone is insufficient without process improvements.
The European Union has enacted its ViDA package, a comprehensive overhaul of VAT rules for the digital economy, with key deadlines set for 2028 and 2030.
Poland's new KSeF e-invoicing system means once an invoice is accepted it cannot be deleted, requiring a formal correction process. Mandatory use began in February 2026 and penalties will apply from 1 January 2027.
France will enforce mandatory e-reporting for B2C and cross-border B2B transactions from 1 September 2026, with a phased rollout extending to SMEs in September 2027. The new scheme requires tri-monthly reporting of transaction data, including customer identification, invoice details and payment information, and introduces Schematron validation rules for Flux 10 messages.
Ireland: The 2028 e-invoicing mandate will make structured B2B invoices mandatory for large corporates and require all VAT-registered businesses to receive them. The deadline is 1 November 2028, with real-time reporting to Revenue. Businesses must adopt EN 16931 format and Peppol network.
Luxembourg has approved a draft law to extend mandatory electronic invoicing to domestic business-to-business transactions. The Council of Government approved the measure on 22 July 2026, signalling a move towards full e-invoicing compliance.
Romania: KPMG reports that Law No. 88/2026, published 29 May 2026, amends e-invoicing rules for B2C transactions. The law requires invoices without a customer tax ID to use a placeholder code of 13 zeros and generally exempts such invoices from RO e-Factura reporting unless the customer is registered in the optional system. Taxpayers may also request removal from mandatory or optional RO e-Factura registers, effective from the first day of the following month.
Here are this week's top VAT and indirect tax updates.
