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OECD has launched a consultation on amendments to its Model Reporting Rules for Digital Platforms, aiming to simplify compliance for gig economy and marketplace operators. The proposals include raising the low‑value goods reporting threshold from €2,000 to €3,000, removing the 30‑transaction limit, and introducing a “Related Entity” exemption. The consultation closes on 14 August 2026, with final amendments expected to align with EU DAC7 reforms for 2028.
Today's VAT news highlights significant developments in electronic invoicing, with countries such as Norway and Saudi Arabia implementing mandatory e-invoicing regimes. Additionally, updates on ERP e-invoicing integration and customs intermediary registration requirements are also featured, showcasing the increasingly complex and technologically-driven landscape of global tax compliance. These changes underscore the need for businesses to stay informed and adapt to evolving tax regulations across Europe, the Middle East, and beyond.
Today's VAT news focuses on key developments in Europe, including updates on Portugal's VAT grouping regime, EU customs duty on low-value imports, and Poland's VAT warehouses. Additionally, the EU's e-commerce reform clearance operating model is under scrutiny. Meanwhile, in APAC, a notable court decision has been made regarding a VAT refund claim in Switzerland.
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Romania has updated its RO e‑Factura e‑invoicing rules with Law No. 88/2026, effective 29 May 2026. The amendment clarifies B2C treatment, introduces a 13‑zero substitute code for invoices to private individuals without a tax ID, and removes the mandatory transmission requirement unless the customer opts into the optional register. Taxpayers can also deregister from mandatory or optional registers, effective the month after the request.
This blog explains how major ERP platforms integrate with global e‑invoicing mandates, outlining three integration patterns—native compliance modules, middleware layers, and certified access points—and five compliance models ranging from decentralised Peppol to real‑time reporting. It details the technical formats (UBL, CII, national XML/JSON), transmission channels (Peppol, government platforms, direct APIs), and country‑specific requirements for vendors such as SAP, Oracle, Dynamics 365 and NetSuite.
Norway’s Finance Ministry has moved the mandatory B2B e‑invoicing deadline forward to 1 January 2027, requiring all bookkeeping‑registered businesses to send invoices in the EHF format. From 1 January 2030, all such entities must also use an electronic accounting system that automatically receives and processes e‑invoices. The change applies to both domestic and foreign entities registered under Norwegian bookkeeping law.
The UK government is consulting on mandatory registration for customs intermediaries who submit customs declarations on behalf of traders. The consultation seeks views on scope, mandatory requirements, enforcement, and implementation. Responses are due by 21 September 2026.
Saudi Arabia’s e-invoicing regime is fully live, requiring all VAT‑registered businesses to issue invoices through a compliant Electronic Generation Solution (EGS) connected to the Fatoora platform. In 2026, two SME‑scale integration waves—Wave 23 and Wave 24—will bring additional businesses into the real‑time clearance system, with deadlines of 31 March 2026 and 30 June 2026 respectively, while the penalty‑waiver initiative expires on 30 June 2026.
A Milan Tax Court decision on 20 January 2026 clarified that direct sales made under consignment agreements are not subject to Italy’s Digital Services Tax (DST). The ruling confirms that the 3% DST applies only to digital intermediation activities and that companies meeting the turnover thresholds are liable. The court also upheld a refund claim for over‑EUR 1 million of over‑paid DST for the 2020‑2022 period.
The Russian State Duma approved a bill that temporarily freezes the VAT exemption threshold for small businesses on the simplified tax system at 20 million rubles through 2029. The threshold will then fall to 15 million rubles in 2029 and 10 million rubles in 2030, while businesses using the patent tax system remain unaffected.
UK guidance on customs procedures for goods moved into the UK for international events. It covers Temporary Admission, ATA Carnet, and import duty reliefs, including application timelines, duration limits, and applicable Additional Procedure Codes (APCs).
HMRC has confirmed that Peppol will be the core e‑invoicing network in the UK, with a mandate set for 2029. The decentralised model will allow businesses to exchange invoices directly through their software providers, and real‑time reporting will be considered later. Technical standards and a roadmap are expected at Budget 2026.
Egypt's parliament approved amendments to the VAT law, cutting the VAT rate on medical devices to 5% and introducing a schedule tax on natural gas. The changes also reduce the refund period for credit balances, extend the suspension period for VAT payments on machinery and equipment, and provide faster refunds for certain small enterprises. The law will take effect the day after its publication in the Official Gazette.
Vertex Inc. highlights how continuous transaction controls (CTCs) shift tax compliance into real-time, exposing risks from misaligned IT, tax, and finance functions. The article outlines upcoming EU e‑invoicing mandates—Belgium 2026, Slovakia 2027, France 2026, Poland 2026, Germany phased rollout—and stresses the need for cross‑functional collaboration to meet real‑time reporting requirements.
EASProject explains that from 1 July 2026 EU orders up to €150 imported from outside the EU will incur a temporary €3 customs duty. Sellers must register for the Import One‑Stop Shop (IOSS) to collect VAT at checkout, handle the duty, and automate monthly reporting. The duty remains until 1 July 2028, after which a new customs reform will replace it.
The UK government is consulting on extending online marketplace VAT liability to domestic sellers, requiring marketplaces to collect and remit VAT on sales by UK-based sellers when goods are situated in the UK at the point of sale. The consultation runs from 23 June to 18 August 2026 and aims to reduce non‑compliance and level the playing field for VAT‑compliant sellers.
