VAT news & updates
across 150+ countries.

In Nepal, households using more than 50 units of electricity per month are now subject to a 5% VAT on the excess consumption. The new rule applies from 17 July 2026, exempting the first 50 units while charging 5% VAT on any usage above that threshold.

France's digital services tax (DST) imposes a 3% rate on digital intermediation and targeted advertising services supplied by large firms when they exceed €750 million worldwide and €25 million France. The tax is calculated on taxable sums received, multiplied by a France-presence coefficient, and it creates a cascading effect that can disproportionately burden low-margin businesses.

Finland's Supreme Administrative Court clarified that a standard 10% VAT penalty applies to conflicting VAT returns filed for the same period. The decision, posted online on 18 June 2026, confirms that the penalty is triggered by human error and failure to revoke a service provider's authorization.

Ireland has reduced the VAT rate for hospitality services to 9% from 1 July 2026, replacing the previous 13.5% rate. The change applies to restaurants, catering, hot takeaway food and hairdressing services, and will remain until 31 December 2030.

Ukraine has released practical guidance to help large taxpayers prepare SAF-T UA files without technical errors. The guidance covers file structure, data quality, and integration with accounting systems, and includes FAQs and recommendations for passing automated checks.

The UK and EU customs clearance for animal products requires both SPS health checks and customs declarations to be reconciled. This guide explains the dual-track process, key notification steps, and a pre-clearance checklist to avoid delays.

Germany faces significant VAT calculation errors due to inaccurate product master data, as illustrated by recent court rulings and rate changes. The article explains how misclassifications arise, the impact of legal updates such as Austria's new 4.9% rate, and recommends centralised VAT classification systems to avoid costly mistakes.

Croatia clarified the VAT treatment of pharmaceutical products imported without marketing authorization, confirming a 5% reduced rate for prescription medications with HALMED or EC approval. The clarification was issued by the Croatian Tax Administration on 25 June 2026.

Ireland's VAT Flat Rate Scheme for farmers is reviewed annually, with the flat-rate addition falling to 4.5% from 1 January 2026. The scheme allows unregistered farmers to add a percentage charge to invoices to VAT-registered businesses, compensating for input VAT.

France will enforce mandatory e-invoicing from 1 September 2026. All taxable persons must receive e-invoices, while large and intermediate enterprises must issue them. The deadline was extended from 2024 to 2026 under the Finance Law for 2024.

The UK requires VAT registration once taxable turnover exceeds £90,000 in any rolling 12-month period. This guide explains the threshold, registration deadlines, and penalties.

Nigeria's Revenue Service announced that e-invoicing will strengthen tax compliance and curb revenue leakages. The rollout will standardise invoice formats nationwide and is expected to improve the tax-to-GDP ratio.