VAT news & updates
across 150+ countries.

Germany has introduced mandatory electronic invoicing for domestic B2B transactions from 1 January 2025, with phased issuance obligations. The 26-Point Action Plan announced in July 2026 proposes an electronic VAT reporting system and extends record retention to fifteen years. These measures aim to curb VAT fraud and improve data-driven enforcement.

Ukraine will end VAT exemptions on goods imported through foreign marketplaces, effective from 2027, aligning with EU standards. The change is expected to raise over Hr. 10 billion annually. The bill was approved by the Verkhovna Rada following announcement by Prime Minister Serhiy Koretsky.

United Kingdom: HMRC announces changes to the VAT Capital Goods Scheme effective 29 July 2026. Computers and computer equipment are removed, the threshold for land, buildings and civil engineering works rises to £600,000, and other rules remain unchanged.

France's mandatory e-invoicing regime starts 1 September 2026, and businesses must ensure their invoicing processes match AFNOR's 44 use cases. The article explains that approval of an Approved Platform does not guarantee support for all use cases, and stresses mapping processes before the launch.

Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) has announced the 25th wave of mandatory e-invoicing, covering businesses with annual turnover between SAR 0.35 million and SAR 187,500, to be implemented from 1 February 2027. Earlier waves have already required B2B XML invoices to be sent for pre-clearance and B2C invoices to be reported within 24 hours, with QR codes mandatory for all invoices.

European Union: The European Commission has published implementing legislation for the ViDA Single VAT Registration regime, setting technical and administrative rules. The regulation provides the framework for the 2027 OSS expansion and the 2028 Single VAT Registration reforms. It introduces electronic registration forms and updated VAT return messages for the Transfer of Own Goods scheme.

Luxembourg will introduce mandatory electronic invoicing for domestic B2B transactions from 2028, with reception required from 1 January 2028 and issuance from 1 July 2028 for large and medium enterprises, expanding to all businesses by 1 January 2029. The draft law mandates compliance with the EN 16931 standard and a Peppol 4-corner model, with no real-time reporting to the tax authority.

United Kingdom: HMRC has updated its VAT Input Tax Manual and Notice 700/17, affecting how employers and trustees recover VAT on pension scheme services. The changes remove the 30/70 split rule and tripartite contract guidance, and clarify that employers must contract directly for services to recover VAT.

Saudi Arabia: ZATCA has announced Wave 25 of its e-invoicing integration, requiring taxpayers with VAT subject revenue above SAR 187,500 in any of 2022-2025 to integrate by 1 February 2027. The integration mandates connection to the Fatoora platform, issuance of invoices in the specified format, and inclusion of additional mandatory fields.

UAE: The UAE Peppol Authority has published version 1.0.4 of the Tax Data Document specification on 29 July 2026, removing the requirement for buyer details on export transactions. The update also tightens receiver identification validation and improves error messaging, while leaving code lists, XML schema, and billing specifications unchanged.

Saudi Arabia has announced that all VAT-registered taxpayers with revenues exceeding SAR 187,500 during 2022-2025 must integrate their e-invoicing solutions with ZATCA’s Fatoora platform by 1 February 2027. The 25th wave of the integration phase, published on 24 July 2026, confirms the threshold and sets the deadline, while earlier phases required discontinuation of handwritten invoices from 4 December 2021.

Nigeria: Large taxpayers will face fines from 31 July if they fail to onboard to the NRS e-invoicing system. The penalties include a ₦200,000 fine per infraction, a 100 per cent surcharge on tax due, and interest at the Central Bank of Nigeria Monetary Policy Rate plus two points.