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Brazil has enacted Decree No. 12,955, establishing a federal Contribution on Goods and Services (CBS) for digital services. The decree imposes destination‑based taxation on non‑resident suppliers, requiring registration and tax collection on B2C sales, while B2B transactions are subject to reverse charge. Platforms that facilitate services become deemed suppliers, responsible for collecting and remitting CBS.

HMRC has announced new VAT road fuel scale charges for petrol and diesel vehicles in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO2 emissions and accounting period, with specific rates for 12‑month, 3‑month and 1‑month periods. Businesses must adopt the new scales from the next prescribed accounting period beginning on or after 1 May 2026.

ZUGFeRD 2.5 will be released on 20 May 2026 for Germany and France, adding native support for gross invoicing and aligning with the latest EN 16931 code lists. The update also expands reference templates for construction, leasing, reverse charge and simplified invoices, and reinforces cross‑border participation through an English version of the ZR framework.

The UK government has introduced a new VAT road fuel charge regime effective from 1 May 2026, applying to all VAT‑registered businesses that reclaim VAT on fuel used for private company car use. The charges vary by vehicle CO2 emissions and accounting period, with rates ranging from £54 to £190 per month or £657 to £2,297 per 12‑month period. Businesses must calculate the correct charge based on CO2 emissions or engine size if no CO2 figure is available.

Grenada will introduce a 10% VAT on digital services supplied by non‑resident platforms, SaaS, streaming, cloud computing, e‑learning and online advertising, effective 2027. The law includes a deemed‑supplier regime for electronic marketplaces, a B2B reverse charge, and requires B2C non‑resident suppliers to register and charge VAT. A six‑month transition period is expected after approval, with no current implementation date.

HMRC has launched new VAT road fuel scale charges for petrol and diesel drivers in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO₂ emissions band, ranging from £657 for low‑emission vehicles to £2,297 for high‑emission ones over a 12‑month period. Drivers can account for the charges annually, quarterly or monthly and must calculate the applicable rate for each period.