VAT news & updates
across 150+ countries.

EU VAT reforms under ViDA will overhaul e-commerce VAT rules, introducing e-invoicing, expanded deemed supplier rules and a single VAT registration.

Greece will enforce mandatory e-invoicing from 12 October 2026, requiring all businesses to issue digital documents exclusively. Businesses must notify AADE by 30 September 2026.

Japan's consumption tax will be cut for the first time, with the rate on food items (excluding restaurant meals) falling from 8% to 1% from 1 April 2027 for two years. Prime Minister Sanae Takaichi announced the measure to support households amid rising living costs. The change marks a historic first reduction in Japan's consumption tax since its introduction in 1989.

France requires all VAT-taxable businesses to use an approved platform for B2B e-invoicing from 1 September 2026, with larger firms also issuing invoices from that date. Peppol is a network standard that approved platforms may use, but Peppol certification alone does not grant French approval.

Belize's Tax Service Department has issued new guidelines for businesses participating in the 2026 Back-to-School GST-Free Days, allowing customers to purchase one laptop free of GST on each designated day. The programme requires retailers to verify purchasers' identity, record detailed sale information, and submit a summary of sales by 21 August for the 15 August event and by 4 September for the 29 August event.

Nigeria Customs Service has exempted CNG, LPG and electric vehicles from import duty and VAT under the Presidential Gas for Growth Initiative. Importers must obtain an Import Duty Exemption Certificate from the Federal Ministry of Finance and comply with regulatory requirements.

UK: The government’s temporary VAT cut for attractions reduces the rate from 20% to 5% until 1 September, aiming to boost visitor numbers. The scheme, introduced on 25 June, allows businesses to pass the discount to customers, with Hoo Zoo offering two-for-one tickets.

UAE’s new e-invoicing mandate requires businesses to use the PINT-AE structured format, with deadlines for different revenue thresholds. The pilot began on 1 July 2026, and businesses with revenue of AED 50 million or more must appoint an accredited service provider by 30 October 2026 and implement by 1 January 2027. Smaller firms and government entities have later connection and implementation dates.

Poland will begin using NCTS 6 on 3 August 2026. The customs authority announced a planned system outage on 2 August 2026, affecting declaration submissions.

Peru, Belgium and Luxembourg have announced new e-invoicing mandates. From 31 July 2026, Peru will require electronic payment receipts (CPE) for all invoices to comply with SUNAT. Belgium will introduce mandatory near real-time e-reporting from 1 January 2028, and Luxembourg will roll out mandatory B2B electronic invoicing between 2028 and 2029.

France: France's mandatory e-invoicing and e-reporting will commence on 1 September 2026, imposing penalties for non-compliance across three obligations. Penalties include fines up to EUR 1,000 for repeated non-compliance with platform designation.

Germany has introduced mandatory electronic invoicing for domestic B2B transactions from 1 January 2025, with phased issuance obligations. The 26-Point Action Plan announced in July 2026 proposes an electronic VAT reporting system and extends record retention to fifteen years. These measures aim to curb VAT fraud and improve data-driven enforcement.