VAT & Indirect Tax Intelligence
VAT news digest
Curated from global sources. Twice-weekly digest, free.
France requires all VAT-registered businesses to receive electronic invoices via a Plateforme Agréée from 1 September 2026. Large and mid-size companies must also issue through a PA from that date, while SMEs will follow in September 2027. More than 1.4 million French companies already have a live e-invoicing address.
Here are this week's top VAT and indirect tax updates.
Today's VAT headlines highlight a mix of constitutional, regulatory and policy developments across regions. The Supreme Court confirmed the constitutionality of the refund scheme for foreign tourists in APAC, while a European appeals court extended VAT exemption to education services; in the United States, California's SB 122 broadens the
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
France's mandatory e-invoicing and e-reporting reform remains due 1 September 2026, with DGFiP issuing a practical guide that allows temporary flexibility for implementation difficulties but does not alter the legal deadline. The guide permits businesses to use alternative channels such as email or PDF during the start-up phase, provided they document corrective actions and maintain continuity of invoicing and payments.
France confirms a 10% reduced VAT rate for intermediate rental housing (LLI) under CGI art. 279-0 bis A, effective 8 July 2026, with clarifications on serviced residences, dismemberment, and social mix. The updated BOFiP also clarifies VEFA chargeable events, resale and vacancy rules, and removes the 20% rate risk for VEFA contract assignments.
Nigeria's NRS and DigiTax are expanding e-invoicing support for businesses, with large taxpayers already onboarded and medium-size firms set to join later this year. The framework requires invoices to be transmitted via the Merchant Buyer Solution platform, where each transaction receives an Invoice Reference Number.
France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.
The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.
EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.
Eswatini has begun rolling out its new electronic invoicing system, with wholesale and retail businesses first to adopt. The Value Added Tax Act (Amendment of Third Schedule) Notice No. 270 of 2026, gazetted on 3 July 2026, provides the legal basis. Implementation will proceed in phases, starting with these sectors.
France will require all VAT-taxable businesses to receive electronic invoices from 1 September 2026, with large and mid-sized firms also issuing them. Smaller companies must issue and e-report from 1 September 2027, and all must use a government-approved Plateforme Agréée to comply.
Romania has ended the grace period for small taxpayers in its B2B e-invoicing programme, effective 1 July 2026. From this date, ANAF can enforce the e-Factura requirements and impose penalties for non-compliance, requiring all domestic B2B invoices to be submitted within five working days.
EU VAT compliance for U.S. sellers is complex, with new changes effective 1 July 2026. The EU removed the €150 de minimis exemption, so customs duties now apply to all imports, including those under €150. U.S. sellers must use the Import One Stop Shop to collect VAT at checkout for orders under €150.
UK: HMRC is consulting on expanding deemed supplier rules for online marketplaces to include UK-based vendors, aiming to curb VAT fraud. The consultation will run until 18 August 2026, and stakeholders are invited to submit views.
Indonesia will bear VAT on domestic economy-class airline tickets during the 2026 school holiday period, as per Minister of Finance Regulation No. 43 of 2026. The incentive covers tickets purchased from 22 June to 5 July 2026 and flights operated between 24 June and 5 July, with airlines required to issue VAT invoices and submit a detailed electronic list by 30 September 2026.
Denmark plans to reduce the VAT on books from 25% to 0% effective 2027, following EU VAT Freedoms reforms. The change is part of a strategy to boost reading rates and will be introduced in the 2026 budget bill.
Today's VAT news highlights key developments affecting businesses globally, including the implications of marketplace facilitator laws for online sellers in the Americas and updates on GST treatment for advance payments in the APAC region. Meanwhile, European businesses are preparing for significant changes to customs rules and VAT registration. These updates, along with guides to state-specific sales tax and upcoming EU VAT reforms, underscore the need for businesses to stay informed about evolving tax regulations.
