VAT news & updates
across 150+ countries.

Czech Republic: The Tax Agency has issued updated guidance on the VAT treatment of free supply of goods. The guidance clarifies that VAT applies to free supplies based on original purchase price if input VAT was deducted, and sets rules for unpurchased items and unsaleable inventory.

Poland's Prime Minister announced that the Council of Ministers adopted a bill to amend the VAT Act, introducing automatic verification of VAT status, mandatory electronic filing of import declarations, and expanded documentation for zero-rate exports. The measures aim to streamline import and export procedures and align Poland with updated EU rules on consignments.

The Gambia has approved an electronic invoicing system covering VAT and other taxes, announced by the Gambia Revenue Authority on 22 June 2026. The Cabinet approved an Electronic Invoicing System Regulation, and a pilot phase will involve selected taxpayers before nationwide rollout.

France: From 1 January 2026, domestic businesses can qualify for VAT exemption if their previous year turnover is below EUR 85,000 for commercial and accommodation activities, EUR 37,500 for services and liberal professions. If turnover exceeds these thresholds, the exemption can still apply until the end of the calendar year provided it does not exceed the increased thresholds of EUR 93,500 and EUR 41,250 respectively.

Nigeria's July 31 e-invoicing deadline approaches, and businesses must avoid five common implementation mistakes to remain compliant. The Nigeria Revenue Service requires large taxpayers with turnover of N5 billion and above to fully adopt the National E-Invoicing and Electronic Fiscal System by that date.

Hungary will scrap a 5% VAT on subscription drugs from 1 September 2026, costing the budget 7 billion forints. The move is part of a broader plan to reduce VAT on wood for heating and healthy foodstuffs.

France has extended the statutory retention period for VAT records from six to ten years, effective 1 January 2027. The change applies to all books, registers, invoices and supporting documents, including electronic records. Businesses must ensure archived invoices remain readable and searchable for the full ten-year period.

Luxembourg has formalised mandatory B2B e-invoicing via the Peppol network, with phased implementation from 1 January 2028 for receipt and 1 July 2028 for large and medium issuers. The law, signed on 17 July 2026, removes the previous optionality for private trade and aligns with the existing public procurement regime.

India’s GST e-invoice and e-way bill system will enforce new API validations from 1 August 2026. Ship-to GSTIN becomes mandatory, cannot match Bill-to GSTIN, and must align with state codes. ERP users must update master data, payloads, and handle URP for unregistered consignees.

Ireland's mandatory e-invoicing for large corporates starts 1 November 2028. Revenue has defined large corporates as those managed by its Large Corporates Division and established in Ireland. All Irish businesses must be able to receive structured e-invoices from that date.

NePAL has introduced a mandatory VAT framework for ride-sharing digital platforms, requiring operators to collect 5% VAT from drivers. The Inland Revenue Department issued a public notice on 17 July 2026, and technical guidance outlines reporting and invoicing duties. Operators must remit collected tax by the 25th day of the month following the reporting period.

Germany will require all B2B suppliers with turnover over €800,000 to issue structured electronic invoices from 1 January 2027, ending paper invoices by 1 January 2028. The mandate mandates compliance with EN 16931 and permits formats such as XRechnung, ZUGFeRD, and Peppol BIS Billing 3.0. Legacy EDI systems will fail validation unless bridged to these standards.